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【单选题】
which one of the following material items would be classified as a non-adjusting event in HL’s financial statements for the year ended 31 December 20x8 according to IAS 10 events after the reporting period? HL’s financial statements were approved for publication on 8 April 20x9.A.
On 1 March 20x9, HL ’ s auditors discovered that , due to an error during the count, the closing inventory had been undervalued by $250,000.
B.
Lightning struck one of HL ’ s production facilities on 31 January 20x9 and caused a serious fire. The fire destroyed half of the factory and its machinery. Output was severely reduced for six months.
C.
One of HL ’ s customers commenced court action against HL on 1 December 20x8. At 31 December 20x8, Hl did not know whether the case would go against it or not. On 1 March 20x9, the court found against HL and awarded damages of $150,000 to the customer.
D.
On 15 March 20x9, Hl was advised by the liquidator of one of its customers that it was unlikely to receive any payments for the balance of $300,000 that was outstanding at 31 December 20x8.
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举一反三
【简答题】已知系统的开环传递函数为 ，分别判定当开环放大倍数K=5和K=20时闭环系统的稳定性，并求出相位裕量。
【简答题】专利权人自提出专利申请之日起4年，或自专利批准之日起满（）年无正当理由又不实施专利的，任何人都可以向主管部门提出强制实施申请。
【判断题】按三级导线测量的要求施测一条闭合导线,测得各段纵坐标增量分别为△X1=24.45,△X2—21.77,△X3一-41.77,△X4—7.67,△Xs一-12.24,那么纵坐标增量闭合差为0.12m。
A.
正确
B.
错误
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