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【多选题】
下列有关债务重组时债务人会计处理的表述中,错误的有( )。A.
以现金清偿债务时,支付的现金低于重组债务账面价值的差额确认为债务重组利得
B.
以非现金资产清偿债务时,其公允价值低于重组债务账面价值的差额计入资本公积
C.
以非现金资产清偿债务时,其账面价值低于重组债务账面价值的差额计入重组利得
D.
以非现金资产清偿债务时,非现金资产账面价值高于其公允价值的差额计入当期损失
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举一反三
【单选题】( ) is the act that the drawee writes down the word “accepted”, marks the date and signs his name across the face of the bill.
A.
Acceptance
B.
Payment
C.
Endorsement
D.
Dishonor
【单选题】Understanding________cultural habits of another nation is_______ difficult thing.
A.
a; the
B.
the ; the
C.
the; a
D.
/; a
【单选题】Mike spent time with ____native people to gain ____ better understanding of the country.
A.
the; a
B.
the; /
C.
a; the
D.
/; a
【单选题】( ) means a failure or refusal to make acceptance or payment of a bill of exchange when presented to the drawee.
A.
honor and disrecourse
B.
Dishonor and disrecourse
C.
honor and recourse
D.
Dishonor and recourse
【单选题】Through a series of experiments, an American scientist has obtained an understanding of the social structure of the most complex of ant societies. The ants examined are the only creatures other than m...
A.
They do not need to search for food.
B.
They do not need to look for shelter.
C.
Individuals vary in social status.
D.
Individuals perform. different functions.
【单选题】The story is about an old Indian villager and an American tourist in India, _______ understanding the other’s language.
A.
none of whom
B.
both of them
C.
none of them
D.
neither of whom
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