A注册会计师是甲公司2012年度财务报表的审计项目合伙人。2013年3月5日出具了审计报告，2013年3月10日甲公司对外公布了已审计财务报表。下列财务报表日后事项，属于调整事项的是（）。
A．2013年1月12日，甲公司一在建项目发生塌方，直接损失近l000万元
B．2013年2月10日，甲公司收到法院传票，当地居民要求甲公司赔偿污水损失1000万元
C．2013年3月1日，甲公司接到法院通知，甲公司的债务人乙公司已经破产，甲公司应收乙公司2012年的一笔销货款100万无法收回
D．2013年3月2日，甲公司兼并丙公司获得董事会表决通过
参考答案：C
解析：
选项C是甲公司2012年确认的销货款，2013年3月1日，法院通知破产，该事项属于需要调整2012年12月31日的期后事项。选项A、B、D的事项均发生在2012年12月31日之后，属于非调整事项。
Having left the town, the girl stopped the car at the landing near the entrance of the bay. She stepped into the __11__ and rowed out silently. The tide was rushing to the entrance and __12__ to the wild open sea. She had to row across the bay to reach __13__ side. The waves struck against the side of the boat, __14__ and uneven; it became __15__ difficult to row. If she __16__ for a moment, the tide would push the boat back towards the __17__. She wasn’t even halfway, __18__ she was already tired and her hands __19__ from pulling on the rough wooden oars (船桨). "I'm never going to __20__ it”, she thought. She rested the oars on her knees and __21__ her head helplessly, then looked up as she __22__ the boat shift(晃动) against the tide. The east wind , which had swung(旋转) around from the south-west, __23__ her help and pushed the boat towards the mountains. It was going to be __24__. Her hands weren't so painful. Her chest didn’t feel as if it was about to burst __25__. The lights of the town became __26__. one of the oars banged against the side of the boat and she __27__ it with a start. Had she been asleep, or just __28__? She looked over her shoulder. She was almost on the beach. The girl gave one last __29__ on the oars to ground the boat, and then lay back against the seat. She listened to the waves __30__ and knew she had come home. Far across the moonlit bay the lights were no more than a sparkling chain.
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