问题 单项选择题

下列说法中正确的有( )。

A.如果重组债务的账面价值小于将来应付金额,债务人应将两者的差额确认为当期营业外支出

B.如果重组债务的账面价值大于将来应付金额,债务人应将重组债务的账面价值减去将来应付金额的差额确认为营业外收入

C.债权人涉及或有收益的,债权人不应将或有收益包括在未来应收金额中。或有收益收到时,直接冲减财务费用(金融企业应直接计入利息收入)

D.债务人涉及或有支出的,债务人应将或有支出包括在未来应付金额中,或有支出实际发生时,将其直接计入营业外支出

答案

参考答案:C

解析: 以修改其他债务条件进行债务重组的,如果重组应付债务的账面价值大于未来应付金额,债务人应将重组应付债务的账面价值减记至未来应付金额,减记的金额作为资本公积;如果重组应收债权的账面价值大于未来应收金额,债权人应将重组应收债权的账面价值减记至未来应收金额,减记的金额作为当期损失。如果重组应付债务的账面价值等于或小于未来应付金额,或重组应收债权的账面余额等于或小于未来应收金额,债务人或债权人均不做账务处理。
债务人涉及或有支出的,债务人应将或有支出包括在未来应付金额中,或有支出实际发生时,冲减重组后应付债务的账面价值,结清债务时,或有支出如未发生,一般应将该或有支出的原估计金额作为资本公积;债权人涉及或有收益的,债权人不应将或有收益包括在未来应收金额中,或有收益收到时,直接冲减财务费用(金融企业应直接计入利息收入)。

单项选择题
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     Within fifteen years Britain and other nations should be well on with the building of huge industrial

complexes for the recycling of waste.The word rubbish could lose its meaning because everything that

goes into the dumps would be made into something useful.Even the most dangerous and unpleasant

wastes would provide energy if nothing else.

     The latest project is to take a city of around half a million inhabitants and discover exactly what raw

materials go into it and what go out.The aim is to find out how many of these raw materials could be

provided if a plant for recycling waste were built just outside the city.This plant would recycle not only

metal such as steel and copper, but also paper and rubber as well.

     Another new project is being set up to discover the best ways of sorting and separating the rubbish.

When this project is complete, the rubbish will be processed like this:first, it will pass through metal bars

which will tear open the plastic bags in which rubbish is usually packed;then it will pass through a

powerful fan to separate the lightest elements from the heavy solids;after that grounders and rollers break up everything that can be broken.Finally the rubbish will pass under magnets, which will remove the bits

of iron and steel; the rubbish and plastic will then be sorted out in the final stage.

     The first fullscale giant recycling plants are perhaps fifteen years away.Indeed, with the growing cost of

transporting rubbish to more distant dumps, some big cities will be forced to build their own recycling

plants before long.

1. The main purpose of the passage is to ________.

A. show us a future way of recycling wastes

B. tell the importance of recycling plant

C. warn people the danger of some wastes

D. introduce a new recycling plant

2. How many stages are there in the recydling process?

A. 3  

B. 4  

C. 5  

D. 6

3. What's the main reason for big cities to build their own recycling plants?

A. To deal with waste in a better way.

B. It's a good way to gain profits.

C. It's more economical (经济的) than to dump wastes in more distant places.

D. Energy can be got at a low price.

4. The first fullscale huge recycling plants________.

A. have been in existence for 15 years

B. take 15 years to build

C. can't be built until 15 years later

D. will remain functioning for 15 years