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下列有关债务重组的说法中,正确的是()。A.以非现金资产清偿债务时,债务人应将应付债务的账面价

下列有关债务重组的说法中,正确的是()。

A.以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

B.以修改其他债务条件进行债务重组,修改后的债务条款中涉及或有支出的,债务人应将或有支出包括在应付金额中,或有支出没有发生时,将其直接计入营业外收入

C.以修改其他债务条件进行债务重组,修改后的债务条款中涉及或有收益的,债权人不应单独确认或有收益,但应将其计入重组后债权的账面价值

D.以非现金资产进行债务重组时,重组债权已经计提坏账准备的,应当先将重组债权的账面余额高于抵债资产公允价值之间的差额冲减已计提的坏账准备,冲减后仍有损失的,计入营业外支出(债务重组损失);冲减后坏账准备仍有余额的,应予以转回并抵减当期资产减值损失

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第1题

Dear Mr./Ms.,We wish to notify you that Mr. Robert Smart,who has been our representative i

Dear Mr./Ms.,

We wish to notify you that Mr. Robert Smart,who has been our representative in Southwest England for the past seven years has left our service and therefore no longer has authority to take orders or collect accounts on our behalf. We have appointed Mr. Fred Peterson in his place.

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第2题

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What will happen next Wednesday?

A.Mr. John Koza will meet with Mr. Robert Wright.

B.The new rules will be published.

C.Mr. John Koza will send Mr. Robert Wright the revised rules.

D.The new rules will be reviewed by Mr. Robert Wright.

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第3题

What is indicated about Ms. Robert?A.She will attend the upcoming AGM.B.She has experience

What is indicated about Ms. Robert?

A.She will attend the upcoming AGM.

B.She has experience coordinating events.

C.She is responsible for arranging the catering.

D.She will be unable to assist Mr. Lavea later,

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第4题

Mr. Turner talked with Robert this afternoon.A.True.B.False.

Mr. Turner talked with Robert this afternoon.

A.True.

B.False.

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第5题

What is Mr. Robert Crownwald the co-owner of?A.Omnicraft, Inc..B.Cannington Canes.C.Leathe

What is Mr. Robert Crownwald the co-owner of?

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B.Cannington Canes.

C.Leatherlee Crafts.

D.Schlichter and Sons.

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第6题

When did Mr. Robert Crownwald become a millionaire?A.In 1967.B.In 1988.C.In 1995.D.In 1998

When did Mr. Robert Crownwald become a millionaire?

A.In 1967.

B.In 1988.

C.In 1995.

D.In 1998.

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第7题

What is the main purpose of Ms. Robert's email?A.To make a recommendation to Mr. LaveaB.To

What is the main purpose of Ms. Robert's email?

A.To make a recommendation to Mr. Lavea

B.To offer her catering services to Mr. Lavea

C.To invite Mr. Lavea to an event

D.To congratulate Mr. Lavea on his promotion

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第8题

What information of the product does Mr. Robert Loftus ask for?Further details of the pric

What information of the product does Mr. Robert Loftus ask for?

Further details of the prices and______.

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第9题

How many rooms has the apartment got?A. Four. B. Five. C. Six.

How many rooms has the apartment got?

A. Four.

B. Five.

C. Six.

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第10题

How does Mr. Robert Wright feel about pets?A.Pets encourage the employees to increase the

How does Mr. Robert Wright feel about pets?

A.Pets encourage the employees to increase the company' s profits.

B.Some pets will be allowed by prior arrangement.

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D.Pets create a more productive work environment.

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