问题 单项选择题

在债务重组的会计处理中,以下说法错误的是( )。

A.债务人应确认债务重组利得
B.债权人应确认债务重组损失,而债务人不需要确认债务重组损失
C.用非现金资产清偿债务时,债务人应将应付债务的账面价值大于用以清偿债务的非现金资产账面价值的差额,直接计入当期营业外收入
D.用非现金资产清偿债务时,债务人应将应付债务的账面价值大于用以清偿债务的非现金资产公允价值与相关税费之和的差额计入营业外收入

答案

参考答案:C

解析: 选项C,用非现金资产清偿债务时,债务人应将应付债务的账面价值大于用以清偿债务的非现金资产公允价值与相关税费之和的差额,直接计入当期营业外收入。

选择题
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Growing up on a tobacco farm, Emma Avery was used to hard times. When she was seven, her family’s farmhouse burned to the ground. Her father made a temporary (临时的) shelter, where eight people had to sleep in two beds. As soon as Emma and her four brothers and two sisters were big enough, they were out in the fields.

Emma would find her comfort in school, even as a C student, thanks to one teacher. When she moved on to middle school, Emma was alarmingly far behind her classmates. She kept her head down, trying not to be noticed, struggling to catch up, and feeling like an outsider.

Then one day, when Emma was 16, a teacher named Mr. Potts changed everything. Looking his students in the eye, Mr. Potts said, "Being a C student does not mean you do not have a valuable contribution to make. Some of you have to work in the fields in the evening and do not have time to study. But if you do your best, you have a gift to give."

The teacher’s words made Emma believe she could do well, and she worked harder. In the end she won a scholarship to St. Paul’s College, graduated with a degree in elementary education in 1967, and got a job in the public-school system. Then, at George Washington University, she received a master’s in education in 1970, and afterwards in the same year she married Ron Smothers.

Over the next six years, Emma taught in public schools in Miami. In 1976, after saving $10,000, she opened her first restaurant in Los Angeles. Eventually Emma stopped teaching, and her business expanded (扩展) to six restaurants.

In gratitude (感激) for what she has been able to achieve, Emma donates a lot. She has no idea how much money she’s given away. She says, "Those I want to help are the C students who just need help, direction and confidence."

小题1:The first paragraph serves to show that Emma ______.

A.was poor and had no time to study

B.was born on a tobacco farm

C.was sad to lose her house

D.was kind enough to help support the family小题2:From the text we learn that Emma ______.

A.won a scholarship to George Washington University

B.was unsuccessful as a businesswoman

C.was thankful to Mr. Potts

D.disliked teaching, and gave up the job小题3:From the second paragraph we can infer that Emma was ______.

A.unintelligent

B.unconfident

C.hard-working

D.Considerate小题4:The text mainly wants to tell us ______.

A.confidence is the first step to success

B.memory of the past is the teacher of the future

C.something attempted, something done

D.nothing is impossible to a willing heart