根据《企业会计准则——债务重组》的规定，债务人以低于债务账面_爱下问搜题

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问题单项选择题

根据《企业会计准则——债务重组》的规定，债务人以低于债务账面价值的现金清偿债务时，债权人应将重组债权的账面价值与收到的现金之间的差额计入( )。

A．资本公积

B．管理费用

C．财务费用

D．营业外支出

答案

参考答案：D

解析：债务人以低于债务账面价值的现金清偿债务，视同债权人给予债务人一项捐赠：在进行会计处理时，债权人将豁免的债权记入“营业外支出-债务重组损失”。

完形填空

Dale Carnegie rose from the unknown of a Missouri farm to international fame because he found a way to fill a universal human need.
It was a need that he first         back in 1906 when young Dale was a junior at State Teachers College in Warrensburg. To get an       , he was struggling against many difficulties. His family was poor. His Dad couldn’t afford the       at college, so Dale had to ride horseback 12 miles to attend classes. Study had to be done      his farm-work routines. He withdrew from many school activities       he didn’t have the time or the      . He had only one good suit. He tried       the football team, but the coach turned him down for being too       . During this period Dale was slowly       an inferiority complex (自卑感), which his mother knew could        him from achieving his real potential. She       that Dale join the debating team, believing that      in speaking could give him the confidence and recognition that he needed.
Dale took his mother’s advice, tried desperately and after several attempts       made it. This proved to be a       point in his life. Speaking before groups did help him gain the       he needed. By the time Dale was a senior, he had won every top honor in       . Now other students were coming to him for coaching and they,       , were winning contests.
Out of this early struggle to       his feelings of inferiority, Dale came to understand that the ability to      an idea to an audience builds a person’s confidence. And,       it, Dale knew he could do anything he wanted to do—and so could others.

D．instruction

A．horse-riding

单项选择题

女，40岁，车祸伤后1小时，伤后昏迷入院。查体：GCS7分，瞳孔左：右=4mm：2mm，左侧光反应消失，右侧肢体偏瘫。BP170／100mmHg，HR60次／分，R12次／分。对诊断最有价值的检查是（）

A.头颅X线平片

B.脑血管造影

C.腰穿

D.脑超声多普勒

E.头部CT