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When foreigners come to China for the first time, (当外国人第一次来到中国的时候,) they are always surprised by the number of bicycles on the roads. China has more cyclists than any other country in the world. Because the roads are so crowded with bicycles, it is very important for cyclists to remember the traffic rules and regulations. Before you ride your bicycle on the roads, you must register it and get a number for it. This number will be on a plate on your bicycle. Also, the traffic authorities will want to check the bicycle to make sure that it is in good condition. Young children may not ride bicycles in the streets, because there is so much traffic that is dangerous. A cyclist must keep at least a bicycle may not carry more than one adult person. On which side of the road should you ride? On the right, of course! If you ride on the left of the road, against the traffic, you may you must follow all traffic signs and signals. Everybody knows that you must not turn left or go straight across at a red traffic light. Usually you can turn right, but you must check first to make sure that the road is clear. If you want to turn or stop, you must give a signal to the cyclists who are riding behind you. Give a signal with your hand at least ten meters a parked car, you must be careful in case the door opens suddenly or the car starts and drives out in front of you. Remember these rules and regulations when you ride your bicycle, and help to keep China's roads safe. It is important for cyclists in China to remember the traffic rules because the roads are crowded with bicycles.A.T B.F Before you take your bicycle out on the roads you must check the condition of the authorities.A.T B.F At a red traffic light you must give a hand signal.A.T B.F It is wrong to ride with both hands off the handlebars.A.T B.F If you ride on the left side of the road, you will be against the trafficA.T B.F
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债务人应当将债权人因放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为资本公积
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重组债务的账面价值与股份的面值总额之间的差额,计人当期损益
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