债务重组的披露中债务人应披露的内容包括( )。
A．债务重组的方式
B．因债务重组而确认的债务重组的利得总额
C．或有应付金额
D．每项或有应付金额
E．每项债务重组所导致的实收资本增加额
参考答案：A,B,C
解析： 对于债务重组的披露中债务人应披露的内容，应披露将债务转为资本所导致的实收资本增加额。对于债务人可能有多项债务重组涉及债务转为资本，仅要求披露债务转为资本所导致的实收资本总增加额，而不要求披露每项债务重组所导致的实收资本增加额。同样对于E项中多项债务重组涉及或有应付金额，要求汇总披露或有应付金额，而不要求披露每项或有应付金额。
| 阅读理解。 |
| "Cool" is a word with many meanings. Its old meaning is used to express a temperature that is a little cold. As the world has changed, the word has had many different meanings. "Cool" can be used to express feelings of interest in almost anything. When you see a famous car in the street, maybe you will say, "It's cool." You may think, "He is so cool," when you see your favourite football player. And here is an interesting story we can use to show one of the different ways the word is used. A teacher asked her students to write about the waterfall (瀑布) they had visited. One student wrote, "It's so cool." Maybe he thought it was the best way to show what he saw and felt. But the story also shows a scarcity (缺乏) of words. Without "cool", some people have no words to show the same meaning. So can you think of many other words that makes your life as colourful as the word "Cool" ? If you can, I think that is also very cool. |
| 1. We know that the word "Cool" has _______. |
[ ] |
| A. many different meanings B. no meaning C. only one meaning D. the same meaning |
| 2. In the passage, the word "express" means "_______". |
[ ] |
| A. see B. show C. know D. feel |
| 3. If you are _______ something, you may say, "It's cool." |
[ ] |
| A.interested in B.angry about C.afraid of D.unhappy with |
| 4. From the passage, we know that the writer is _______ the way that the word " Cool " is used. |
[ ] |
| A.pleased with B.afraid of C.worried about D.careful with |
| 5. In the passage, the writer suggests (暗示) that the word "cool" _______. |
[ ] |
| A. can be used instead of many words B. usually means something interesting C. can make your life colourful D. may not be as cool as it seems |