当前位置:考试网  > 试卷库  > 学历类  > 研究生考试  > 会计硕士  > 专业综合课  >  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()。
试题预览

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()。

A、非现金资产账面价值小于其公允价值的差额
B、非现金资产账面价值大于其公允价值的差额
C、非现金资产公允价值小于重组债务账面价值的差额
D、非现金资产账面价值小于重组债务账面价值的差额
查看答案
收藏
纠错
正确答案:

C

答案解析:

暂无解析

你可能感兴趣的试题

Whichissafer-stayingathome,travelingtoworkonpublictransport,orworkingintheoffice?Surprisingly,eachofthesecarriesthesamerisk,whichisverylow.However,whataboutflyingcomparedtoworkinginthechemicalindustry?Unfortunately,theformeris65timesriskierthanthelatter!Infact,theaccidentrateofworkersinthechemicalindustryislessthanthatofalmostanyofhumanactivity,andalmostassafeasstayingathome.

Thetroublewiththechemicalindustryisthatwhenthingsgowrongtheyoftencausedeathtothoselivingnearby.Itisthiswhichmakeschemicalaccidentssonewsworthy.Fortunately,theyareextremelyrare.ThemostfamousoneshappenedatTexasCity(1947),Flixborough(1974),Seveso(1976),Pemex(1984)andBhopal(1984)。

Someofthesearealwaysinthemindsofthepeopleeventhoughthelossoflifewassmall.NoonediedatSeveso,andonly28workersatFlixborough.TheworstaccidentofallwasBhopal,whereupto3,000werekilled.TheTexasCityexplosionoffertilizerkilled552.ThePemexfireatastorageplantfornaturalgasinthesuburbsofMexicoCitytook542lives,justamonthbeforetheunfortunateeventatBhopal.

Someexpertshavediscussedtheseaccidentsandusedeachaccidenttoillustrateaparticulardanger.ThustheTexasCityexplosionwascausedbytonsofammoniumnitrate(硝酸铵),whichissafeunlessstoredingreatquantity.TheFlixboroughfireballwasthefaultofmanagement,whichtookriskstokeepproductiongoingduringessentialrepairs.TheSevesoaccidentshowswhathappensifthelocalauthoritieslackknowledgeofthedangerontheirdoorstep.Whenthepoisonousgasdriftedoverthetown,localleaderswereincapableoftakingeffectiveaction.ThePemexfirewasmadeworsebyanoverloadedsiteinanovercrowdedsuburb.Thefiresetoffachainreactionosexplodingstoragetanks.Yet,byamiracle,thetwolargesttanksdidnotexplode.Hadthesecaughtfire,then3,000strongrescueteamandfirefighterswouldallhavedied.

1.Chemicalaccidentsareusuallyimportantenoughtobereportedasnewsbecause____.

A.theyareveryrare

B.theyoftencauselossoflife

C.theyalwaysoccurinbigcities

D.theyarousetheinterestofallthereaders

2.Whichofthefollowingstatementsistrue?

A.Workingattheofficeissaferthanstayingathome.

B.Traverllingtoworkonpublictransportissaferthanworkingattheoffice.

C.Stayingathomeissaferthanworkinginthechemicalindustry.

D.Workinginthechemicalindustryissaferthantravelingbyair.

3.Accordingtopassage,thechemicalaccidentthatcausedbythefaultofmanagementhappenedat____.

A.TexascityB.FlixboroughC.SevesoD.MexicoCity

4.Fromthediscussionamongsomeexpertswemaycocludethat____.

A.toavoidanyaccidentsweshouldnotrepairthefacilitiesinchemicalindustry

B.thelocalauthoritiesshouldnotbeconcernedwiththeproductionofthechemicalindustry

C.alltheseaccidentscouldhavebeenavoidedorcontrolledifeffectivemeasurehadbeentaken

D.naturalgasstoredinverylargetanksisalwayssafe

5.Fromthepassageweknowthatammoniumnitrateisakindof____.

A.naturalgas,whichcaneasilycatchfire

B.fertilizer,whichcan'tbestoredinagreatquantity

C.poisonoussubstance,whichcan'tbeusedinovercrowdedareas

D.fuel,whichisstoredinlargetanks

Ifasubstanceisdissolvedinwaterorheated,itmay()agas.

At______,photographyisachemicalprocess,duringwhichalight-sensitivematerialisalteredwhenexposedtolight.

_____atinthisway,thesituationdoesn’tseemsodesperate.

_____regulartraininginnursing,shecouldhardlycopewiththeworkatfirst.

热门试题 更多>
试题分类: 药店相关技能鉴定
练习次数:5次
试题分类: 乘务员考试
练习次数:6次
试题分类: 统计从业资格
练习次数:0次
试题分类: 医疗卫生系统人员
练习次数:0次
试题分类: 酒、饮料及精制茶制造人员
练习次数:0次
试题分类: 统计从业资格
练习次数:5次
试题分类: 药店相关技能鉴定
练习次数:0次
扫一扫,手机做题