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【单选题】
甲公司2009年度财务报告批准报出日为2010年3月10日，以下事项或交易中属于资产负债表日后调整事项的有()。
A.
2010年2月10日，甲公司因雪灾财产受到严重损失
B.
2010年2月8日，甲公司收到法院判决，公司败诉，需赔偿1000万，该诉讼系2009年10月乙公司起诉，至2009年12月31日尚未收到法院判决，甲公司已确认预计负债1000万元
C.
2010年2月一批商品发生销售退回，该批商品系甲公司2010年1月15日销售
D.
截至2009年12月31日，甲公司公司款项1000万元，截至年末，丙公司运行正常，甲公司按照应收账款余额的5％计提了坏账准备，2010年2月丙公司突发火灾，导致甲公司1000万元的应收款无法收回
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