以现金资产和非现金资产清偿某项债务的，债务人应将扣除现金后的重组债务的账面价值与转让的非现金资产账面价值和相关税费之和的差额，确认（）。
A.资本公积
B.管理费用
C.盈余公积
D.营业外支出
E.财务费用
参考答案：A, D
解析：以现金资产和非现金资产混合方式清偿某项债务的，债务人应首先从重组债务的账面价值中扣除现金资产，然后将其余额与转让的非现金资产账面价值和相关税费之和的差额，确认为资本公积或当期损失（在“营业外支出”账户中核算）。
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| I want you to know about our neighborhood, Tangley Heights, a slum(贫民窟). I didn't go there much after I met Maxine and her disabled son Ronald and their friend, Miss Annie.In 1981 I was 12 years old. I __1__that once you are 12, you are too big for lots of things you used to __2__before, but you are too young for a job.So a whole group of us children were __3__with nothing to do, only standing at the corner to __4__if Maxine would come with popeyed(突眼的)Ronald.Somebody found that Ronald went to a school for mentally __5__kids and that every afternoon a special bus brought him home and that his mother was always there to __6__him off the bus. My mama could always make you feel special.She could see what my teachers could not, but that was a __7__between us.When my mama died, the secret died, too.It was Maxine who __8__me to her neighbor, Miss Annie, when I needed __9__with English.She told me to bring my book to her house every day after school.After a few weeks, Miss Annie said, "Vernon, I have never __10__you for money, but I would like you to help Maxine __11__up her yard." I cleaned up the yard, and then put the __12__in a bag that Ronald held.Ronald stood there __13__ the bag as if it were the most important job on earth.When you first saw Ronald, he looked like a (n) __14__animal, but what I understood was that Ronald's problem was __15__.Being scared made him look strange. | ||||
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