【简答题】( )18、电梯的补偿链中穿有麻绳,其主要作用是 。 A、增加强度; B、便于安装; C、便于加油; D、防止噪声;
【简答题】W_____________is the third day of a week.
【单选题】听力原文:M: Carol, you did very well on the test last week. W: I did ? Q: What is Carol's reaction to the news? (18)
【单选题】听力原文:W: Did you say yon' re going to take a vacation next week? M: Yes. I' m going to San Francisco for a couple of weeks. W: I envy you. I wish I could get away for a while. What can you infer from t...
A.
She will soon take a vacation.
B.
She is dying for a vacation.
C.
She wants to be with the man.
D.
She is jealous of the man' s working ability.
【单选题】听力原文:Hostess: If you're going to create a TV show that deals week after week with things that areunbelievable, you need an actor who can play a believer, you know, a person who tends to believe everyt...
A.
He had excellent academic records at school and university.
B.
He was once on a PhD programme at Yale University.
C.
He received professional training in acting.
D.
He came from a single-parent family.
【单选题】下列关于债务重组将债务转为资本的说法中,不正确的是( )。
A.
债务人应当将债权人放弃债权而享有的股份面值的总额确认为股本或实收资本,股份公允价值的总额与股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的股份面值的总额确认为股本或实收资本,股份公允价值总额和股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计入当期损益
D.
债务转为资本,与发行股票直接相关的手续费应冲减资本公积
【单选题】将债务转为资本的,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)之间的差额计入当期损益。重组债务的账面价值与股份的公允价值总额之间的差额,计入当期损益。( )
【多选题】关于债务重组准则中将债务转为资本的,下列说法中正确的有( )。
A.
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,股份的公允价值总额与股本之间的差额确认为资本公积
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,股份的公允价值总额与股本之间的差额确认为营业外收入
C.
债务人应将重组债务的账面价值与股份的公允价值总额之间的差额,计人当期损益
D.
债务人应将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
【单选题】下列关于债务重组将债务转为资本的说法中,不正确的是( )。
A.
债务人应当将债权人放弃债权而享有股份面值的总额确认为股本或实收资本,股份公允价值的总额与股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的股份面值的总额确认为股本或实收资本,股份公允价值和股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计入当期损益
D.
债务转为资本,与发行股票直接相关的手续费应冲减资本公积
【单选题】在债务重组中,将债务转为资本的,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,股份的公允价值与股本之间的差额确认为( )。