— Do you think he will come at this weekend?

— ___________, because he has an important party to attend.

A．I don’t believe

B．I don’t believe it

C．I believe not so

D．I believe not

债务人以固定资产抵偿债务，应将固定资产的公允价值与该项固定资产账面价值和清理费用的差额作为转让固定资产的损益处理。同时，将固定资产的公允价值与应付债务的账面价值的差额，作为债务重组利得。 ( )