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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Task 2
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.
Some people might put this question: How useful is walking for your health?
Now, the answer comes as follows:
Walking is the one of the easiest way to exercise. You can do it almost anywhere and at any time. Walking is also inexpensive. All you need is a pair of comfortable shoes. Walking will give you more energy, make you feel good, help you to relax, reduce stress, help you sleep better, tone your muscles, decrease the risk of death, heart attacks, stroke, some cancers, depression, anxiety and obesity. It improves overall health and lightens your mood. It also helps control your appetite, and increase the number of calories(卡路里) your body uses. For all these masons, people have started walking programs.
Doctors recommend thirty minutes of physical activities (walking or other physical activities) on most days. A fast 30-minute uses 100 calories. You can easily add 30 minutes of exercise daily by making a few minor changes, such as parking farther from work or from a store, then walking the extra distance.
Which is not mentioned as one of the advantages of walking in this passage?
A. It can help you lose weight.
B. It gives you more energy.
C. It's cheap.
D. It helps to increase your appetite.
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
Never use any drug unless there is a good reason, especially for the woman who is expecting a baby. Ask the patient if he has had previous drug reactions: if he has, be careful. It is estimated that more than half of the adverse reactions that are reported would be prevented if this were done. Ask the patient ff he is already receiving other drugs.
If possible, use a drug with which you are familiar. If you use a new drug, be especially on the watch for adverse reactions. Report serious or unusual reactions suspected as due to established drugs, and any reaction however slight that may be due to a newly marketed drug.
This is a set of recommendations for ______.
A. doctors prescribing for patients
B. doctors training people who take drugs
C. drug companies
D. persons who sell drugs
Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
(6)
A. To eat after the show.
B. To eat before the show.
C. To bite in the concert hall.
D. To talk in the concert.
A.She is going to see the game.B.She hasn't got the ticket.C.She has to finish his pape
A. She is going to see the game.
B. She hasn't got the ticket.
C. She has to finish his paper.
D. She doesn't like football game.