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问题 单项选择题

在大额支付系统委托收款业务的后续处理中，对以单位为付款人的拒绝支付款项的业务，在业务处理完毕后需由经办行留存备查的材料不包括（）。

A、《登记簿》

B、《托收凭证》第三联

C、《托收凭证》第四联

D、《拒绝付款理由书》第二联

答案

参考答案：C

填空题
用方框中所给的词适当形式填空。
watch, instead, grow, because, many, they,  for,  study,  easy,  do

     life in the 21st century will be different from life in the 20th century, because many changes will take
place.
     The population is __1__ fast. There will be more and more people in the world and most of __2__
will live longer than before. Computers will be much smaller and more useful. And computer __3__ will
be one of the important subjects at school.
     People will work fewer hours than they __4__ in the 20th century, and they will have more free time
for sports, __5__ TV and traveling. Traveling will be much __6__.
     And many more people will go to other countries __7__ holidays.
     There will be changes in our food, too. __8__ land will be used for building new towns and houses.
Then there will be less room for cows and sheep, so meat will be more expensive. Maybe no one will eat
it every day, __9__ they eat more vegetables and fruit. Maybe people will be healthier.
     Work in the future will be different, too. Dangerous and hard work will be done by robots. __10__
of this, many people will not have enough work to do. This will be a problem.

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多项选择题

下列关于债务重组中混合重组的说法，正确的有（）。

A.债务人应当依次以支付的现金、转让非现金资产的公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照修改其他债务条件的相关规定进行处理

B.债权人应当依次以收到的现金、接受非现金资产的公允价值、享有股份的公允价值冲减重组债务的账面余额，再按照修改其他债务条件的规定进行处理

C.债务人应当依次以支付的现金、转让非现金资产的账面价值、债权人享有股份的账面价值冲减重组债务的账面价值，再按照修改其他债务条件的相关规定进行处理

D.债权人应当依次以收到的现金、接受非现金资产的账面价值、享有股份的账面价值冲减重组债权的账面余额，再按照修改其他债务条件的规定进行会计处理

E.债务人应当依次以支付的现金、转让非现金资产的公允价值、债权人享有股份的账面价值冲减重组债务的账面价值，再按照修改其他债务条件的相关规定进行处理
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