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【单选题】
在债务人以非现金资产清偿债务的情况下下列说法不正确的是A.
债务人应区分债务重组利得和资产转让损益
B.
债务人应将重组债务的账面价值与转让的非现金资产的账面价值之间的差额确认为债务重组损益
C.
债务人应将转让非现金资产的公允价值与其账面价值的差异确认为资产转让损益
D.
债务人应将重组的债务的账面价值大于转让的非现金资产的公允价值之间的差额确认为债务重组利得
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举一反三
【单选题】What can be inferred from the passage?
A.
Environment pollution has manifested alarming threat for human survival.
B.
The chance for human beings to rescue the planet is very slim.
C.
Compared with aerosols, carbon dioxide is far less threatening to human beings.
D.
The gloomy forecast cannot hold water if the aerosol layer is eliminated.
【单选题】What does Dr. Richards mean when he says 'It will be can equal partner with the other three treatment in the next five to ten years'.*
A.
Within a decade, immune therapy will replace the other treatments.
B.
In the near future, immune therapy will prove to be a better treatment.
C.
For sometime, immune therapy will not be the only treatment for the desired effect.
D.
Within the next five to ten years, immune therapy will only be main treatment for cancer.
【单选题】What CANNOT be inferred from the first paragraph?
A.
Scientific experiments in the past three hundred years have produced many valuable items.
B.
For three hundred years there have been people holding a hostile attitude toward science.
C.
Modern civilization depends on science so man supports scientific progress unanimously.
D.
Some people think three hundred years is not long enough to set hack for critical appraisal of scientific method.
【单选题】Passage Two Questions 57 to 61 are based on the following passage. Every product on the market has a variety of costs built into it before it is ever put up for sale to a customer. There are costs of ...
A.
reducing cost is the surest way to increase profits
B.
profits depend on how well goods are selling
C.
fair markup promises the greatest profits
D.
lower markup brings reasonable profits
【单选题】What CANNOT be inferred from the first paragraph?
A.
Scientific experiments in the past three hundred years have produced many valuable items.
B.
For three hundred years there have been people holding a hostile attitude toward science.
C.
Modern civilization depends on science so man supports scientific progress unanimously.
D.
Some people think three hundred years is not long enough to set back for critical appraisal of scientific method.
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