下面哪一项不可以作为抗液化的措施()

单项选择题从夏代创建王权制度到秦统一中国建立皇帝制度，最高统治者的专称一直是()。

单项选择题Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?(i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position(ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset(iii) Free marketing advice provided by a government department is excluded from the definition of government grants(iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustmentA.(i) and (ii)B.(ii) and (iii)C.(ii) and (iv)D.(iii) and (iv)