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问题 判断题

以修改其他债务条件方式进行债务重组时，对于未来应收金额小于重组债权账面价值的差额，债权人应计入营业外收入。( )

答案

参考答案：错

解析： 以修改其他债务条件方式进行债务重组时，对于未来应收金额小于重组债权账面价值的差额，债权人应计入营业外支出。

单项选择题

Questions from 36 to 40 are based on the following passage:Against this background, the WTO faces several daunting challenges. The first is to continue bringing down tariffs on traded goods. Average penalties have fallen steadily since the GATT’s formation but even the most open economies retain lofty barriers: for instance, America still charges a tariff of 14.6% on import of clothing,five times higher than its average levy.Resistance to tariff cuts is pest in agriculture. According to Tim Josling,a trade expert at Stanford University, tariffs and other barriers on farm goodsaverage a crippling 40% worldwide and create distortions that “destroy huge amounts of value”. A new set of global farm talks is planned to start in 1999. At the least,you might think, these could lock in impressive reforms in Latin America and encourage further watering-down of the European Union’s Common Agricultural Policy.But they will prove difficult: squabbles over agriculture almost sank the Uruguay round.

Where do impressive reforms lock in according to the passage（ ）

A．America

B．Asia

C．Latin America

D．Africa
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单项选择题

健康教育工作的特点是（）

A.传播知识和信念改变

B.知识、信念与行为改变

C.树立正确的价值观

D.改变不健康行为和采纳健康行为

E.计划性、系统性和有组织的干预活动
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