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【单选题】
2015年11月，A公司赊销一批商品给B公司，含税价为15万元，双方约定2016年5月31日结清货款。由于B公司发生财务困难，到期无法偿付该应付账款。2016年6月1日，A公司与B公司进行债务重组，A公司同意B公司以其普通股3万股抵偿该项债务，该股票每股面值为1元，每股市价为4元。A公司对该项债权计提了2万元坏账准备。假定不考虑其他因素，下列说法正确的是( )。A.
A公司应确认债务重组损失10万元，B公司应确认债务重组利得12万元
B.
A公司应确认债务重组损失1万元，B公司应确认债务重组利得12万元
C.
A公司应确认债务重组损失1万元，B公司应确认债务重组利得3万元
D.
A公司应确认债务重组损失3万元，B公司应确认债务重组利得3万元
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A.
Food.
B.
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C.
Soil.
D.
Water supply.
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A.
bone structures in men and women are arranged differently.
B.
women's bones are more ready to movement.
C.
men always move their bodies with waste motions.
D.
women are good at climbing upwards.
【单选题】In speaking activities， a speaker often tries to avoid using a difficult word or structure and chooses to use a simpler one. What learning strategy does the speaker use?
A.
Simplification
B.
Generalization
C.
Paraphrase.
D.
Avoidance.
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A.
its structural design.
B.
the pursuit of profit.
C.
its inefficient network.
D.
the lack of safety guarantees.
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A.
are similar
B.
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C.
in common
D.
in the same
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