【判断题】【消耗次数：1】
以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。=（）
①
正确
②
错误
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相关题目
【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。
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资本公积
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营业外支出
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营业外收入
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【多选题】
在以现金资产和非现金资产清偿某项债务的情况下，债务人扣除现金后的重组债务的账面价值与转让的非现金资产公允价值的差额不应计入（ ）。
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营业外收入
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资本公积
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营业外支出
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投资收益
【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（ ）。
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资本公积
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营业外支出
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营业外收入
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【单选题】
以现金清偿债务的，债务人应当在满足金融负债终止确认条件时，终止确认重组债务，并将重组债务的账面价值与实际支付现金之间的差额计入（ ）。
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资本公积
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营业外收入
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【单选题】
债务人以非现金资产清偿债务的方式下，债权人收到非现金资产时应以（ ）入账。
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非现金资产的公允价值与债权人为取得资产发生的运杂费、保险费等
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应收债权的账面价值
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应收债权的账面余额
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非现金资产的账面价值加上应支付的相关税费
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