关于债务重组准则中修改其他债务条件的下列说法中,不正确的有()。A.以修改其他债务条件的,债权人关于债务重组准则中修改其他债务条件的下列说法中,不正确的有()。
A. 以修改其他债务条件的,债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值,重组债权的账面余额与重组后债权的账面价值之间的差额,计入当期损益。债权人已对债权计提减值准备的,应当先将该差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益
B. 修改后的债务条款中涉及或有应收金额的,债权人应当确认或有应收金额,将其计入重组后债权的账面价值
C. 修改其他债务条件的,债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值和预计负债之间的差额,计入当期损益
D. 修改后的债务条款中涉及或有应付金额的,债务人应当确认相应的预计负债,如果原确认的预计负债没有发生,则冲减当期财务费用
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How does the salary of the Munich job compare with those of the other two jobs?
A. It is the highest.
B. It is the lowest.
C. It comes in between the other two jobs.
What is the main topic between the man and the woman?
A. The comparison in costs of living between different countries.
B. The advantages and disadvantages of working in different places.
C. Where to spend their forthcoming holidays.
ff I were in the movie, then it would be about time that I ______ my face in my hand for a
A. bury
B. am burying
C. buried
D. would bury
投资者购置房地产后,供出租经营的一种投资形式是()。
A. 房地产置业投资
B. 房地产经营投资
C. 房地产租赁
D. 房地产远期投资