自测题:第三部分 负债和所有者权益(此部分包括固定资产、无形资产、其他资产、非货币性交易) 一、判断题(请判断每题的表述是否正确,你认为正确的,在每题后面的括号中划“√”,错误的在括号中划“×”) 1.为购建某项固定资产的专门借款发生的借款费用 4.债务人以低于债务账面价值的现金清偿债务时,应将重组债务的账面价值与支付的现金之间的差额作为债务重组收益计入当期损益。 5.企业对确定无法支付的应付账款,应作为营业外收 Self-test questions: the third part of the debt and owner’s equity (this section includes fixed assets, intangible assets, other assets, non-monetary transactions) First, the judgment questions (please determine the correctness of each statement, do you think is right “√” in brackets after each question and wrong “×” in parentheses) 1. Borrowing costs incurred for special loans for purchasing and constructing a fixed asset 4. Debtors will pay off debts in cash below their book value , The difference between the book value of the recombined debt and the cash paid should be recorded as the debt restructuring income into the current profit and loss. 5. Enterprises to determine the accounts payable can not be paid, should be treated as business income