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【多选题】
在债务重组的会计处理中，以下说法正确的是( )。A.
无论债权人或债务人，均不确认债务重组损失
B.
用非现金资产清偿债务时，债务人应将应付债务的账面价值大于用以清偿债务的非现金资产公允价值与相关税费之和的差额计入当期损益
C.
抵债资产为存货的，不作销售处理，其公允价值和账面价值的差额，计入营业外收入或营业外支出
D.
以低于应付债务账面价值的现金清偿债务的，应按应付债务的账面余额，借记“应付账款等”科目，按实际支付的金额，贷记“银行存款”科目，按其差额，贷记“营业外收入—债务重组利得”科目
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反馈参考答案：
举一反三
【判断题】The United States is the world’s largest manufacturer, and its manufacturing output was greater than that of the manufacturing output of China, India, and Brazil combined.
A.
正确
B.
错误
【简答题】一. Task-based reading. 选句填空。 It’s hard to turn down tasty bananas. ___1____. However, British scientists say that the fruit may disappear by 2050. One reason for this is climate change. Scientists col...
【单选题】The world’s rich countries, such as Japan and Germany, have income per person that is about ________ times the income per person in the world’s poor countries, such as Pakistan and India.
A.
3
B.
6
C.
12
D.
36
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