【多选题】【消耗次数:1】
下列属于破产债务的是( )。
逾期未申报债务
放弃优先受偿权债务
抵消差额债务
赔偿债务
保证债务
参考答案:
复制
纠错
相关题目
【多选题】 属于优先清偿债务的是()。
①  担保债务
②  应付破产清算费用
③  应交税金
④  受托债务
⑤  应付职工工资
【单选题】 下列各项以非现金资产清偿全部债务的债务重组中,属于债务人债务重组利得的是(  )。
①  非现金资产账面价值小于其公允价值的差额
②  非现金资产账面价值大于其公允价值的差额
③  非现金资产公允价值小于重组债务账面价值的差额
④  非现金资产账面价值小于重组债务账面价值的差额
【单选题】 债务人以非现金资产清偿某项债务,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的差额,计入()科目。
①  资本公积
②  营业外支出
③  营业外收入
④  财务费用
【多选题】 债务重组中债务人以非现金资产抵偿债务时,下列各项中影响债权人债务重组损失的有(  )。
①  未来期间的或有应收金额
②  债权人为取得抵债资产而发生的运输费
③  债权人计提的坏账准备
④  抵债资产的公允价值
【单选题】 债务人以非现金资产清偿某项债务时,对于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的差额,债务人应计入的科目是(  )。
①  资本公积
②  营业外支出
③  营业外收入
④  财务费用
【单选题】 对于以非现金资产清偿债务的债务重组,下列各项中,债权人应确认债务重组损失的是(  )。
①  收到的非现金资产公允价值小于该资产原账面价值的差额
②  收到的非现金资产公允价值大于该资产原账面价值的差额
③  收到的非现金资产公允价值小于重组债权账面价值的差额
④  收到的非现金资产原账面价值小于重组债权账面价值的差额
【单选题】 企业以低于应付债务账面价值的现金清偿债务的,支付的现金低于应付债务账面价值的差额,应当计入()。
①  盈余公积
②  资本公积
③  营业外收入
④  其他业务收入
【多选题】 债务重组新规中,债务人应当在附注中披露与债务重组有关的下列(  )信息。
①  或有应付金额
②  确认的债务重组利得总额
③  根据债务重组方式,分组披露债务账面价值和债务重组相关损益
④  债务重组导致的股本等所有者权益的增加额
【判断题】 质押是指债务人或第三人提供一定的动产作为债务人履行债务的担保,债权人占有该动产、并在债务人不履行债务进,债权人有权依照法律的规定以质押物优先受偿
①  正确
②  错误
【判断题】 提供劳务的债务可以抵消。
①  正确
②  错误
随机题目
【单选题】 抛掷一枚均匀硬币,直到出现3次正面才停止,则正好在第六次停止的概率为
①  3/16
②  5/32
③  7/32
④  5/16
【判断题】 答题说明:句子没有语法错误请选择“正确”,有语法错误请选择“错误”At the early nineteen century, people did not use stamps.
①  正确
②  错误
【判断题】 答题说明:句子没有语法错误请选择“正确”,有语法错误请选择“错误”There is a various of programs that one can see on every channel.
①  正确
②  错误
【多选题】 On May 6, 1840, post offices___________ England began to sell stamps.
①  above
②  throughout
③  all over
④  across
【单选题】 Television is a remarkable_________ !
①  discussion
②  suggestion
③  invention
④  declaration
【单选题】 You can buy things_________ special low prices when department stores have sales.
①  at
②  in
③  on
④  for
【单选题】 阅读理解:阅读下列短文,回答文后问题,选择最佳答案Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).2. In many places forests slowly disappear because __________.
①  A. many trees have been cut down by man
②  B. new trees are not well looked after
③  C. man has not paid enough attention to planting trees
④  D. all the above
【单选题】 _________ people have a photographic memory.
①  No
②  None
③  Some
④  All
【单选题】 Rowland Hill was the first to_________ a proposal to use stamps.
①  put forward
②  put up
③  put away
④  put on
【单选题】 Why has jogging become so popular? Because jogging is a very_________ exercise.
①  boring
②  disturbing
③  frustrating
④  interesting