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【单选题】
审计报告 注册会计师在对公司2009年度财务报表进行审计时,下列情况中,注册会计师应出具带强调事项段无保留意见审计报告的是( )。
A.
资产负债表日的一项未决诉讼，律师认为胜负难料，一旦败诉对企业将产生重大影响，被审计单位拒绝在财务报表附注中进行了披露
B.
资产负债表日的一项未决诉讼，律师认为胜负难料，一旦败诉对企业将产生重大影响，被审计单位已在财务报表附注中进行了披露
C.
2009年10月份转入不需用设备一台，未计提折旧金额为2万元（假定重要性水平为10万元），公司未调整
D.
公司对以公允价值计量的投资性房地产计提了500万元的折旧（假定重要性水平为10万元，不考虑其他因素）
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