以现金、债务转为资本两种方式的组合清偿某项债务的，重组债务的账面价值与支付的现金、债权人因放弃债权而享有的股权的公允价值的差额作为债务重组利得。股权的公允价值与股本 (或实收资本)的差额作为资本公积。()
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The use of mobile-phone signals in monitoring traffic is
A. monopolized by ITIS, a British company.
B. promising but still under experiment.
C. based on the data from people on roads.
D. effective in reducing traffic speeds.
It can be inferred from Para 3 that
A. alcohol can lower the risk-of plaque in arteries.
B. some components of wine is bad for health.
C. chocolate is good for health.
D. alcohol can be used as medicine.
It can be inferred from the passage that
A. Traffic jam remains unavoidable worldwide.
B. Traffic forecasts will become as authoritative as the weather forecasts.
C. There is always a short cut by using one of these systems.
D. New systems will improve the transportation situation.
What can we get from the last paragraph？
A. People can drink alcohol in a moderate way.
B. Alcohol is good for heart health.
C. Pregnant women can only intake very few alcohol.
D. Alcohol is beneficial to most people.
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