关于债务重组准则,下列说法中正确的有( )。A.债务重组一定是在债务人发生财务困难

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问题:

关于债务重组准则,下列说法中正确的有( )。

A.债务重组一定是在债务人发生财务困难情况下发生的

B.债务重组一定是债权人按照其与债务人达成的协议或者法院的裁定做出让步的事项

C.债务重组既包括持续经营情况下的债务重组,也包括非持续经营情况下的债务重组

D.债务重组不一定是在债务人发生财务困难情况下发生的

考点:会计资格考试中级会计(会计实务)中级会计实务78
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1、每一个人或每一个事物都得到适当的位置。(                  )

2、每人充分发表自己的见解。(                  )

3、比喻不主动努力而心存侥幸,希望得到意外收获。(                  )

4、人已昏迷,失去了知觉。(                  )

5、人声喧闹就像锅里的水烧开了一样。(                  )

6、垫高了枕头安心睡觉。形容不加警惕。(                  ) 

7、没有一点正确的地方。(                  )

8、心里感到空虚,好象失去了什么。(                  )

9、你看我,我看你。形容因惊惧而互相望着不说话。(                  )

10、形容有滋味,有趣味。(                  )

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加热炉操作三个基本步骤不包括()。

A.停止

B.复位

C.启动

D.紧急停止

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发往韩国的特快专递邮件属于第()资费区。

A.四

B.三

C.二

D.一

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会计核算软件是以凭证处理为核心,包括多种功能的有机组合体。 ( )

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Vienna was one of the music centers of Europe during the classical period, and Haydn, Mozart, and Beethoven were all active there. As the (1) of the Holy Roman Empire (which included parts of present-day Austria, Germany, Italy, Hungary, Czech and Slovakia), it was a (2) cultural and commercial center (3) a cosmopolitan character. Its population of almost 250,000 (in 1800) made Vienna the fourth largest city in Europe. All three (4) masters were born elsewhere, but they were (5) to Vienna to study and to seek (6) . In Vienna, Haydn and Mozart became close friends and influenced each other’s musical (7) . Beethoven traveled to Vienna at sixteen to play for Mozart; at twenty-two, he returned to study with Haydn.

Aristocrats from all over the Empire spent the winter in Vienna, sometimes bringing their private (8) . Music was an important part of court life, and a good orchestra was a (9) of prestige. Many of the nobility were excellent musicians.

Much music was heard in (10) concerts where aristocrats and wealthy commoners played (11) professional musicians. Mozart and Beethoven often earned money by performing in these intimate concerts. The nobility (12) hired servants who could (13) as musicians. An advertisement in the Vienna Gazette of 1789 (14) : " Wanted, for a house of the gentry, a manservant who knows how to play the violin well. "

In Vienna there was also (15) music, light and popular in (16) . Small street bands of wind and string players played at garden parties or under the windows of people (17) to throw (18) money. Haydn and Mozart wrote many outdoor entertainment (19) , (20) they called divertimentos or serenades. Vienna’s great love of music and its enthusiastic demand for new works made it the chosen city of Haydn, Mozart and Beethoven.

4()

A.great

B.brilliant

C.unique

D.classical

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