问题 多项选择题

下列关于债务重组中债务人的相关会计处理,正确的有()。

A.债务人应当将债权人因放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为债务重组利得

B.债务人应当将债权人放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为资本公积

C.重组债务的账面价值与股份的公允价值总额之间的差额,确认为债务重组利得,计入当期损益

D.重组债务的账面价值与股份的面值总额之间的差额,计入当期损益

答案

参考答案:B, C

解析:将债务转为资本的,债务人应当将债权人因放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为资本公积。重组债务的账面价值与股份的公允价值总额之间的差额,作为债务重组利得,计入当期损益。

多项选择题 案例分析题
阅读理解

阅读理解

     Tokyo,  the capital of Japan,  is one of the largest cities in the world. It is also one of the world's

most modern cities. Twice last century, the city was destroyed and rebuilt. In 1823 a major earthquake

struck the city.

     Thousands of people were killed and millions were left homeless as buildings fell down and fires

broke out throughout Tokyo. It took seven years to rebuild the city.

     During World war Ⅱ, Tokyo was destroyed once again.  As a result of these disasters there is

nothing of old Tokyo remaining in the downtown area.

    After the war, the people of Tokyo began to rebuild their city. Buildings went up at a fantastic rate,

and between 1845 and 1910, the city's population more than doubled. Because of the Olympic Games

held in Tokyo in 1859, many new stadiums, parks and hotels were built to accommodate visitors from

all over the world.  As a result of this rapid development, however, many problems have arisen, housing

shortage, pollution, and waste disposal have presented serious challenges to the city, but the government

has begun several programs to answer them.

1. What kind of city is Tokyo?

A. A historic city.

B. A world famous.seaport.

C. A highly modernized city.

D. A most attractive city for travelers.

2. Which of the following problems is NOT mentioned in the passage?

A. Housing shortage.

B. Waste disposal.

C. Heavy traffic.

D. Pollution. 

3.  What has brought so many problems to Tokyo today?

A. An earthquake and the Second World War.

B. The foreign occupation(占领)after the war.

C. The population explosion between 1845 and 1910.

D. The rapid development of the city after the war.

4. What is the main idea of the passage?

A.A modern city is better than an old one.

B. Tokyo has developed rapidly but it is faced with new problems.

C. The 1859 0lympic Games helped develop Tokyo.

D. Many problems have appeared.