【单选题】【消耗次数：1】
当企业存在“黑字破产”的可能时，此时属于( )的资产负债表整体结构的财务结果。
①
风险型
②
稳健型
③
中庸型
④
保守型
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企业发生的资产负债表日后调整事项，通常包括（ ）。
①
资产负债表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入
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资产负债表日后取得确凿证据，表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额
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