在不涉及相关税费的情况下,下列有关债务重组的表述中,正确的是( )。A.债务人偿还

题型:单项选择题

问题:

在不涉及相关税费的情况下,下列有关债务重组的表述中,正确的是( )。

A.债务人偿还的现金超过其债务账面价值的差额确认为债务重组利得

B.债务人偿还的非现金资产的公允价值与其账面价值的差额应确认为资产处置损益

C.债务人偿还的非现金资产的公允价值超过其债务账面价值的差额确认为债务重组利得

D.债务人偿还的非现金资产的公允价值低于其债务账面价值的差额确认为资产处置损益

考点:注册会计师会计注册会计师会计
题型:单项选择题

阅读理解。

     It was a sunny day. Mr Black went to town on business. On his way home, he found in front of him a big

pile of hay (干草). He got down from his horse. The hay had fallen off a wagon (马车). A boy was standing

by the wagon and looked worried. He was sorry for the little driver. "Now don't worry, my boy," Mr Black

said. "Come with me to the village over there, and I'll find someone to help you get the hay back onto the

wagon."

     In the village Mr Black's friend asked him and the boy to have dinner. Mr Black enjoyed the man's dinner,

but he saw the boy still looked worried. "Dad won't like this!" the boy said in a low voice. "Dad won't like this."

"Don't worry too much," said Mr Black. "Just be careful next time. Now have your dinner,and you needn't

hurry."

     "But I was here for a long time. Dad will be angry." "Oh,come now," said Mr Black. "Your dad will

understand, he will be glad if he knows that you have had a good dinner. I'll go with you and explain what has

happened. By the way, where's your dad?" The boy answered, "He's under the pile of hay!"

1. — Why did Mr Black go to the town?

    — Because he went there _____.

A. to visit friend

B. on business

C. to meet his son

2. What did Mr Black see on his way home?

A. A boy on a horse.

B. The boy's father on the wagon.

C. A big pile of hay on the ground.

3. _____ asked the boy to have dinner.

A. Mr Black

B. Mr Black's friend

C. The boy's father

4. What did Mr Black do while the boy still felt worried?

A. He told the boy not to hurry.

B. He asked this friend to help the boy alone.

C. He found a friend and helped the boy at once.

5. At last, we know that _____.

A. the boy was not friendly enough

B. the boy was not worried any more

C. the boy's father was still under the hay

题型:单项选择题

某人购买了一份50万的意外保险。在保险期间,不幸车祸死亡。按法院裁定,肇事司机应赔偿死者家属30万。事后,被保险人家属向保险公司索赔,保险公司对案件的处理方式应当是:()。

A.赔偿50万

B.先赔偿50万,再向肇事司机追赔30万

C.赔偿30万

D.先赔偿50万,再向肇事司机追赔50万

题型:单项选择题

化简:2(a+1)-a=________.

题型:单项选择题

砖砌轻型炉墙,每天温升不超过( )℃。

A.80

B.50

C.20

D.10

题型:单项选择题

补充营养

更多题库