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【单选题】
下列发生于报告年度资产负债表日至财务报告批准报出日之间的各事项中，不应调整报告年度财务报表相关项目金额的是（ ）。A.
董事会通过报告年度现金股利分配预案
B.
发现报告年度财务报告存在重要会计差错
C.
资产负债表日后未决诉讼结案，实际判决金额与已确认预计负债不同
D.
新证据表明存货在报告年度资产负债表日的可变现净值与原估计不同
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