【多选题】【消耗次数:1】
债务重组的方式主要包括()。
以资产清偿债务
将债务转为资本
修改其他债务条件,如减少债务本金、减少债务利息等,不包括上述A和B两种方式
以上三种方式的组合
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相关题目
【判断题】 减少债务本金、降低利率、免去应付未付的利息、延长偿还期限并减少债务的账面价值等重组方式属于修改其他债务条件的债务重组方式。(  )
① 
② 
【单选题】 债务人以组合方式清偿债务的,对上述支付方式应考虑的前后顺序是()。
①  现金、债务转为资本方式、非现金资产、修改其他债务条件
②  现金、非现金资产、修改其他债务条件、债务转为资本方式
③  现金、非现金资产、债务转为资本方式、修改其他债务条件
④  现金、债务转为资本方式、修改其他债务条件、非现金资产
【单选题】 在以现金、非现金资产和债务转为资本条件混合重组方式清偿债务的情况下,以下处理的先后顺序正确的是(  )。
①  非现金资产方式、现金方式、债务转为资本
②  现金方式、非现金资产方式、债务转为资本
③  债务转为资本、非现金资产方式、现金方式
④  现金方式、债务转为资本、非现金资产方式
【多选题】 债务重组的主要方式包括(  )。
①  以现金资产清偿债务
②  以非现金资产偿还债务
③  将债务转为资本
④  以上方式的组合
【多选题】 债务重组的方式包括(  )。
①  债务人以资产清偿债务
②  债务人将债务转为权益工具
③  改变债务利息
④  变更还款期限
【单选题】 对于以非现金资产清偿债务的债务重组,下列各项中,债权人应确认债务重组损失的是(  )。
①  收到的非现金资产公允价值小于该资产原账面价值的差额
②  收到的非现金资产公允价值大于该资产原账面价值的差额
③  收到的非现金资产公允价值小于重组债权账面价值的差额
④  收到的非现金资产原账面价值小于重组债权账面价值的差额
【判断题】 以多项资产清偿债务或者组合方式进行债务重组的,债务人应当按照本准则第十一条和第十二条的规定确认和计量权益工具和重组债务,所清偿债务的账面价值与转让资产的账面价值以及权益工具和重组债务的确认金额之和的差额,应当计入所有者权益。(  )
① 
② 
【单选题】 下列关于债务重组将债务转为资本的说法中,正确的是(  )。
①  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,股份的公允价值的总额与股本或实收资本之间的差额确认为债务重组利得
②  重组债务的账面价值与股份面值总额之间的差额计入资本公积
③  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
④  重组债务的账面价值与股份面值总额之间的差额计入当期损益
【单选题】 下列各项以非现金资产清偿全部债务的债务重组中,属于债务人债务重组利得的是(  )。
①  非现金资产账面价值小于其公允价值的差额
②  非现金资产账面价值大于其公允价值的差额
③  非现金资产公允价值小于重组债务账面价值的差额
④  非现金资产账面价值小于重组债务账面价值的差额
【单选题】 债务人以非现金资产清偿债务的方式下,债权人收到非现金资产时应以(  )入账。
①  非现金资产的公允价值与债权人为取得资产发生的运杂费、保险费等
②  应收债权的账面价值
③  应收债权的账面余额
④  非现金资产的账面价值加上应支付的相关税费
随机题目
【单选题】 What is fluency competence concerned with?
①  Appropriate use of the language in social context
②  Ability to link units of speech together with facility and without strain or inappropriate slowness or undue hesitation
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is linguistic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is the possible solution to bridge the gap between classroom language teaching and real-life language use?
①  Task-based teaching and learning
②  Communicative language teaching
③  Presentation, practice and production
④  Engage
⑤  study
⑥  activate.
【单选题】 What is the ultimate goal of foreign language teaching?
①  Enable SS to use the foreign language in work or life
②  Enable SS to achieve accuracy of English language structure
③  Enable SS to achieve fluency of English language structure
④  Enable SS to speak standard English.
【单选题】 What is pragmatic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What qualities are considered good qualities of a good teacher?
①  Kind, humorous, well informed
②  Hard working, disciplined
③  Well prepared, dynamic and patient
④  All of the above
【单选题】 What does the interactional view of language see language?
①  A system of categories based on the communicative needs of the learner
②  A communicative tool to build up and maintain social relations between people
③  A linguistic system made up of various subsystems
④  A linguistic system and a means for doing things.
【单选题】 What are the characteristics of audio-lingual method?
①  Language is learned by constant repetition and the reinforcement of the teacher
②  Mistakes were immediately corrected, and correct utterances were immediately praised
③  Students should be allowed to create their own sentences based on their understanding of certain rules
④  Both A and B.
【单选题】 What does the structural view of language see language?
①  A system of categories based on the communicative needs of the learner
②  A communicative tool to build up and maintain social relations between people
③  A linguistic system made up of various subsystems
④  A linguistic system and a means for doing things.
【单选题】 What does the functional view of language see language?
①  A system of categories based on the communicative needs of the learner
②  A communicative tool to build up and maintain social relations between people
③  A linguistic system made up of various subsystems
④  A a linguistic system and a means for doing things.