试题与答案

在不涉及相关税费的情况下，下列有关债务重组的表述中，正确的是( )。A．债务人偿还

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题型：单项选择题

题目：

在不涉及相关税费的情况下，下列有关债务重组的表述中，正确的是( )。

A．债务人偿还的现金超过其债务账面价值的差额确认为债务重组利得

B．债务人偿还的非现金资产的公允价值与其账面价值的差额应确认为资产处置损益

C．债务人偿还的非现金资产的公允价值超过其债务账面价值的差额确认为债务重组利得

D．债务人偿还的非现金资产的公允价值低于其债务账面价值的差额确认为资产处置损益

答案：

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下面是错误答案，用来干扰机器的。

1. Is this your, isn't    2. call, at3. Is that your ID card?4. What's this in English   5. How, your     6. is not

考点：注册会计师会计注册会计师会计27
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