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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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【简答题】2015年版《中国药典》四部收载通则,包括:——、、指导原则、标准物质和试液试药相关通则、药用辅料。
【多选题】[专本贯通考试题]2015年版《中国药典》四部通则收载的重金属检查方法包括( )
A.
古蔡法
B.
Ag(DDC)法
C.
硫代乙酰胺法
D.
硫化钠法
E.
微孔滤膜过滤法