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【多选题】
关于债务重组,下列说法中正确的有( )。A.
以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益
B.
以现金清偿债务的，若债权人已对债权计提减值准备的，债权人实际收到的现金大于应收债权账面价值的差额，计入营业外收入
C.
修改后的债务条款如涉及或有应付金额，债务人就应当将该或有应付金额确认为预计负债
D.
债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定 作 出让步的事项
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【单选题】A U.S. firm sells merchandise today to a British company for £100,000. The current exchange rate is $2.03/£, the account is payable in three months, and the firm chooses to avoid any hedging technique...
A.
loss; $2000
B.
gain; $2000
C.
loss; £2000
D.
gain; £2000
【单选题】A U.S. firm sells merchandise today to a British company for £100,000. The current exchange rate is $2.03/£, the account is payable in three months, and the firm chooses to avoid any hedging technique...
A.
loss; $2,000
B.
gain; $2,000
C.
loss; £2000
D.
gain; £2000
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