问题 单项选择题

在债务重组中,债务人以非现金资产清偿债务的,债权人在收到债务人抵债的资产时,应按()。

A、债务人提供的原资产的账面价值入账

B、收到非现金资产的公允价值入账

C、债务人提供的原资产的账面净值入账

D、债权人所拥有的同类资产的实际成本入账

答案

参考答案:B

完形填空

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Tom was crossing the road the other day when he saw a red car coming in the distance. He thought the car would 1_____, as the lights had turned red. 2_____, the car was going too 3_____ and Tom soon 4_____ that it couldn’t stop in time. He 5_____ to move out of its 6_____ but it was too late. Tom was 7____ down by the red car and lay 8_____ dead on the road. Passers-by 9______ went to him and an ambulance(救护车)was 10_____for. The driver of the red car didn’t stop, 11____one of the men had written down the 12_____ of the car, which he 13_____ to the police who arrived at the site(现场).

At the same time, Tom was taken to the 14_____ and his parents were called for. They were very 15_____ to hear of the accident and quickly rushed to his 16____. For three days Tom was not able to feel or think and his parents were worried that he 17_____ die. But on the fourth day Tom 18____ and spoke softly. His parents were 19_____. The police by then had 20_____ the owner of the car and caught hold of him at last.

1. A. start           B. stop             C. move         D. break

2. A. Unfortunately    B. Obviously       C. Besides        D. However

3. A. fast            B. slow            C. far            D. late

4. A. understood      B. realized          C. knew          D. recognized

5. A. tried           B. managed         C. failed       D. was able

6. A. road            B. path            C. door        D. way

7. A. put             B. knocked         C. laid         D. thrown

8. A. almost          B. already          C. still         D. obviously

9. A. slowly          B. calmly           C. quickly      D. carefully

10.A. looked          B. called           C. sent         D. asked

11.A. but             B. and            C. or           D. so

12.A. type            B. name            C. number       D. address

13.A. took            B. gave            C. posted        D. sent

14.A. station           B. school          C. hospital       D. home

15.A. angry           B. sad             C. surprised       D. disappointed

16.A. head            B. side            C. body           D. hospital

17.A. must            B. might           C. could          D. should

18.A. felt sick          B. got up          C. fell asleep      D. woke up

19.A. surprised         B. calm            C. glad          D. puzzled

20.A. noticed           B. grasped         C. found         D. followed

单项选择题