题目内容：
在采用债权转股权的形式进行债务重组时，债权人发生的债务重组损失为（ ）。
A．重组债权的账面余额一享有股权的公允价值一相关费用
B．重组债权的贴面余额一享有股权的公允价值一损失准备
C．重组债权的账面余额一受让股权的公允价值一增值税进项税额
D．重组债权的账面余额一受让股权的公允价值一将来应收金额
参考答案：
选择题：在采用债权转股权的形式进行债务重组时,债权人发生的债务重组损失为( )。
- 题目分类：注册税务师(CTA)
- 题目类型：选择题
- 查看权限：VIP
4 You are an audit manager in Smith & Co, a firm of Chartered Certified Accounta
4 You are an audit manager in Smith & Co, a firm of Chartered Certified Accountants. You have recentl
3 (a) Discuss why the identification of related parties, and material related pa
3 (a) Discuss why the identification of related parties, and material related party transactions, can
5 You are the audit manager for three clients of Bertie & Co, a firm of Chartere
5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountan
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for P
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountan
(b) Explain the principal audit procedures to be performed during the final audi
(b) Explain the principal audit procedures to be performed during the final audit in respect of the e