登录之后可查看解析

D is corrent. A gain contingency results from the plant expropriation because the amount of compensation to be received from the foreign government exceeds the carrying amount of the plant. Per ASC Topic 450, “contingencies that might result in gains usually are not reflected in the accounts since to do so might be to recognize revenue prior to its realization.” Furthermore, “adequate disclosure shall be made of contingencies that might result in gains, but care shall be exercised to avoid misleading implications as to the likelihood of realization.”
A is incorrect because gain contingnencies shold only be accrued when realized. 
B is incorrect because gain contingnencies should only be accrued when realized. 
C is incorrect because gain contingencies should only be accrued when realized.