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甲公司20×3年1月1日与债务人乙公司达成协议，同意乙公司以非现金资产抵偿70％债务并将剩余债务延期，甲公司该项债权的账面余额为1500万元，其中包含50万元利息，甲公司对乙公司债权已经计提坏账准备1 50万元，甲公司与乙公司达成协议相关内容如下： (1)免除50万元利息； (2)乙公司以其所拥有的专利权抵偿全部债务的40％即600万元，该专利权的账面余额为650万元，已计提摊销100万元； (3)乙公司以其所拥有的X公司股权抵偿全部债务的30％即450万元，该股权投资账面余额为380万元，占X公司有表决权股份的25％，未计提减值准备，当日X公司可辨认净资产公允价值为1680万元； (4)剩余400万元将由乙公司在20×3年6月30日支付且不再计息； (5)当日甲公司与乙公司办理完成该专利权的有关财产权转移手续和股权过户手续，甲公司将所取得的该专利权作为无形资产，将所取得的X公司股权长期持有且具有重大影响，甲公司分析经确认剩余400万元账款不会发生减值。 要求：根据上述资料，不考虑其他条件，回答下列小题。 以下债务重组日债权人甲公司会计处理正确的有( )。A.
取得专利权初始入账价值600万元
B.
取得X公司长期股权投资应采用权益法核算，入账价值420万元
C.
取得X公司长期股权投资应采用权益法核算，入账价值450万元
D.
应确认50万元债务重组损失
E.
应确认100万元冲减坏账准备收益
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【简答题】132～134 题共用选项： 第 132 题 碘缺乏患者可出现
【单选题】Which sentence is a right sentence offset with parenthetical punctuation?
A.
Desperate robber Tommy Millar 36 was jailed for robbing his father’s grocery store.
B.
Desperate robber Tommy Millar, 36, was jailed for robbing his father’s grocery store.
【单选题】About parenthetical expressions, which of the following is not correct?
A.
They are often used to give additional information.
B.
They help to make the information more detailed.
C.
They make the information more abstract and easier to understand.
D.
They offer an easy way of giving additional explanation.
【简答题】下列题共用题干，回答 132～136 题。 第 132 题
【简答题】（132-134题共用备选答案） 第132题：
【单选题】At the end of the first paragraph, the writer includes a parenthetical remark about the 7-second mini-commercials currently seen in Japan and Europe. The writer most likely includes this information t...
A.
the United States has fallen behind its Japanese and European competitors in some important areas of development
B.
television commercials seen in the United States may well become even shorter than they are at present
C.
television commercials in other parts of the world use even more advanced technology than that used in the United States
D.
the quality of a television commercial is net necessarily related to its length
【判断题】The end-of-text referencing is a brief parenthetical acknowledgement in the text.
A.
正确
B.
错误
【单选题】The word 'paradox' in paragraph 1 is ______.
A.
a parenthetical expression
B.
a difficult puzzle
C.
an abnormal condition
D.
a self-contradiction
【单选题】Which of the following sentences does not have parenthetical element?
A.
As we now say, I was not integrated. I was, if anything, disintegrated.
B.
Looking out of the window, he can see the lake.
C.
Judging from what he said, he does look down on his elder brother.
D.
True, often there is a kind of innocence in prejudices, but in those days, I viewed grade-three thinking with contempt and mockery.
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