下列关于债务重组中以非现金资产清偿债务的处理中，正确的有（）。
A.债务人应当将重组债务的账面价值与转让的非现金资产的公允价值之间的差额确认为债务重组利得，作为营业外收入
B.债务人在转让非现金资产的过程中发生的一些税费，如资产评估费、运杂费等，直接计入转让资产损益
C.债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，一般确认为债务重组损失，计入营业外支出
D.债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，一律确认为债务重组损失，计入营业外支出
参考答案：A, B, C
解析：债务人以非现金资产清偿某项债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，要区分借方差额还是贷方差额，若为借方差额，则记入“营业外支出”科目；若为贷方差额，则记入“资产减值损失”科目。因此，选项D不正确。
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| One day I go to my good friend Bruce's home. There are four people in his family. His parents 1 both English teachers. He 2 a little brother. 3 name is Peter. Peter is only five years old. He doesn't 4 to school. So he doesn't know how to read or write. I see Peter sitting at the table with a pen 5 his hand."What are you doing, Peter?" I ask."I'm writing 6 my friend, Bill." says Peter."But how 7 write?" asks Bruce."You don't know the words, because (因为) you don't go to 8 ". With a smile, Peter says."But it doesn't matter (没关 系)because my 9 and I know the words on the moon. I write to him in the moon language. It's easy (容易 的) for him to read my letter. I tell him an interesting story. I'm sure Bill will be 10 to read it." What an interesting answer it is! | ||||
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