试题与答案

按照债务重组准则的规定，债务重组的方式包括。A.以资产清偿债务 B.将债务转为资本

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题型：多项选择题

题目：

按照债务重组准则的规定，债务重组的方式包括。

A.以资产清偿债务

B.将债务转为资本

C.修改其他债务条件

D.以上三种方式的组合

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D

考点：中级会计实务第十二章债务重组第十二章债务重组题库
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题型：阅读理解

There is a brown female(母的) Canadian duck that weighs only four hundred fifty grams. The duck had flown to the southern state of Florida for the winter．A hunter shot it on January fifteenth and  took it to his home in the city of Tallahassee．He put it in the refrigerator(冰箱)．Two days later the man’s wife opened the refrigerator door．The duck lifted its head and looked at her．It was alive!

The family took the duck to a doctor who treats animals．The doctor gave the duck to the Goose Creek Animal Sanctuary(动物保护区)．Animal sanctuaries provide homes for animals and teach people about their care．

The doctor said it was easy to understand why people thought the duck was dead. He said ducks generally do not move a 1ot，especially after being shot．And he said its low body temperature helped it survive in the refrigerator．

That was enough to make the duck famous around the world．The Tallahassee newspaper published the story that was re-printed in many different countries．But that was not the end of the story．

Workers at the wildlife sanctuary named the duck Perky．And they got the doctor to give an operation to repair the duck’s damaged wing．During the operation，Perky stopped breathing--not just once but two times．The doctor tried to save Perky by giving her oxygen．But he finally said the duck had died．A few seconds later, however, Perky began to move．Reports say the people in the operating room were so happy that they cried.

Workers at the wildlife sanctuary say Perky will not have any more operations. It seems the drugs that were used had side-effects on her．Perky is expected to live at the sanctuary．And a local company has begun to sell T-shirts showing a picture of the lucky duck. Money from the sale of the shirts will help pay for Perky’s care．

小题1:Which of the following statements is TRUE?

A．Animal sanctuaries are homes specially for wounded animals．

B．The hunter shot the duck in the wing．

C．Ducks do not move at all for the whole winter.

D．The hunter’s wife intended to free the duck in the refrigerator．小题2:The underlined Word “That” in the fourth paragraph refers to the fact that______.

A．the duck survived the shot and the cold in the refrigerator

B．the hunter had saved the duck by freezing it

C．the hunter shot the duck from Canada

D．the Tallahassee newspaper published the story小题3:The duck in the story______．

A．was big and strong

B．flew to Florida for food

C．stayed in the refrigerator to keep its body temperature low

D．was considered dead before being put in the refrigerator小题4:What is the best title for the passage?

A．Save the Duck

B．The Lucky Duck

C．Stop Killing Ducks

D．The Poor Duck小题5:It can be inferred from the passage that_______．

A．the local company will get large profits by selling the T-shirts

B．it was illegal for me hunter to shoot the duck

C．the duck is likely to be well cared for in the sanctuary

D．Perky likes Florida better than Canada
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