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【多选题】
下列关于债务重组会计处理的表述中,正确的有( )。
A.
债权人一定会确认债务重组损失
B.
债务人一定会确认债务重组收益
C.
债务人以存货清偿债务的,应当视同销售处理,根据 “收入”准则相关规定,按存货的公允价值确认销售商品收入,同时结转相应的成本
D.
修改后的债务条款中涉及或有应收金额的,债权人不应当确认或有应收金额,不得将其计入重组后债权的账面价值。只有在或有应收金额实际发生时,才计入当期损益
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举一反三
【单选题】The soil that had been converted to ____ flowers was on its way ______ .
A.
grow; off
B.
growing; out
C.
grow; out
D.
growing; by
【单选题】齿轮传动的重合度为多少时,才能保证齿轮机构的连续传动。
A.
ε≤0
B.
0<ε<1
C.
ε≥1
【单选题】2011年9月20日晚,中央电视台举办了第三届全国道德模范颁奖典礼。郭明义、邰忠利、刘延宝、杨善洲等54名全国道德模范身上既体现了中华民族的传统美德,又闪烁着新时代社会主义道德要求的光芒。这体现了() ①道德总要随着时代的发展而被赋予新的内涵 ②全体社会成员都要自觉选择道德典范的最高价值取向 ③不同时期的道德典范总是带着不同时代的印记 ④社会主义思想道德体系与中华民族传统美德是相承接的特征
A.
①②③
B.
①②④
C.
①③④
D.
②③④
【单选题】____________ that way, I'm not sure. [     ]
A.
Yes
B.
Maybe
C.
How
【单选题】Now, to help creativity grow, we must first make sure we can ______ways and ideas different from our own.
A.
resist
B.
afford
C.
tolerate
D.
undertake
【单选题】Another way of expressing the last sentence underlined is______.
A.
sucker plants grow beside the parent plant and create new banana plants
B.
a new generation of parent plants grows next to the sucker plants
C.
growing next to the parent plant helps sucker plants make a new generation of banana plants
D.
parent plants have sucker plants growing beside them: two generations of plants thus grow together
【简答题】We can ______(sure) that the work shall be done in the right way.
【单选题】The top of the hill is _________,but the trees grow part way up its slope.
A.
empty
B.
vacant
C.
blank
D.
bare
【简答题】中式烹调工艺的特点?
【单选题】______ they grow they make sure that what is left in the ground after harvesting______ a natural fertilizer for the next year’s crop.
A.
Whatever; become
B.
Whichever; become
C.
Whatever; becomes
D.
Whichever; becomes
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