大唐公司2007年度财务报告批准对外报出日为2008年4月25日，所得税汇算清缴日为2008年3月15日。该公司在2008年4月30日之前发生的下列事项中，不需要对2007年度财务报表进行调整的是。

A.2008年1月15日，法院判决保险公司对2007年12月12日发生的火灾赔偿150万元

B.2008年2月20日得到通知，上年度应收H公司的货款130万元，因该公司破产而无法收回，上年末已对该应收账款计提坏账准备13万元

C.2008年3月20日，收到税务机关退回的上年度出口货物增值税160万元

D.2008年4月8日收到了被退回的于2007年12月1日销售的设备10台

What is distance learning It means that you study on your own, at home or wherever suits you. Recently, the world famous Open University in the United Kingdom has designed a new style of distance learning, which is called (1) . The phrase "Open Learning" means you study (2) . You read course material, work on course activities, and write (3) . The word "Supported" means you have help (4) , the student services staff at regional centres, and centralized areas such as (5) . You can also contact other students through tutorials and (6) , the University’s online conferencing system, and events and clubs organized by (7) . Most distance learning courses use printed paper materials. They also include some (8) materials such as a CD, DVD or video. Many courses have a web site and an (9) . You’ll need access to a computer (10) to make use of these. The Open University can help its students buy a computer and (11) the cost of accessing the Internet.

With most distance learning courses, no (12) are required to study. of course, you have to be aged 18 when your course starts but there is no (13) . Currently the Open University has around (14) undergraduate and more than 30,000 postgraduate students, of which 10,000 have (15) . Nearly all students are studying (16) . About 70 per cent of undergraduate students are in (17) . More than 50,000 students (18) by their employers for their studies. Most distance learning courses (19) . Some of them are even available in other parts of the world. With over 25,000 of its students living outside the UK, the Open University is the (20) that offers distance learning throughout the world.

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