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【单选题】
The draft financial statements of a limited liability company are under consideration. The accounting treatment of the following material events after the balance sheet date needs to be determined. (1) The bankruptcy of a major customer, with a substantial debt outstanding at the balance sheet date. (2) A fire destroying some of the company’s inventory (the company’s going concern status is not affected). (3) An issue of shares to finance expansion. (4) Sale for less than cost of some inventory held at the balance sheet date. According to IAS 10 Events after the reporting date, which of the above events require an adjustment to the figures in the draft financial statements?A.
1 and 4 only
B.
1, 2 and 3 only
C.
2 and 3 only
D.
2 and 4 only
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【多选题】关于中国古代立法、司法的说法，下列哪些表述是正确的____
A.
周礼是中国古代社会长期存在的、维护血缘宗法关系和宗法等级制度的一系列精神原则以及言行规范的总称
B.
铸刑书与铸刑鼎体现了奴隶主阶级的主张和要求
C.
汉代“春秋决狱”不仅依据《春秋》，也依据其他儒家经典著作所提倡的精神原则审判案件
D.
清末改大理寺为大理院，大理院为全国最高审判机关
【简答题】春秋决狱也称为( )。