A.债务人在债务重组时,以低于应收债权的账面价值的现金清偿债务,应将支付的现金小于应付债务的账面价值的差额,计入当期营业外收入
B.债务人以非现金资产清偿债务的,应按重组债务的账面价值小于受让的非现金资产的账面价值和相关税费之和的差额,计入当期营业外支出
C.债权人以债权转为股权,应按应收债权的账面价值加上支付的相关税费,作为受让的股权的入账价值
D.债权人在修改其他债务条件后,如果涉及或有收益的,不应将或有收益计入在将来的应收款项中
第1题
The desirable properties of a marine fuel oil should include .
A.high flash point and high viscosity
B.low flash point and high viscosity
C.low heating value and high sulphur content
D.high heating value and low sulphur content
第2题
The desirable properties or a marine fuel oil should include_______.
A.high flash point and high viscosity
B.low flash point and high viscosity
C.low heating value and high sulphur content
D.high heating value and low sulphur content
第3题
A.Injection lag
B.Lube oil dilution
C.Pre-ignition
D.Corrosion
第4题
Which of the listed conditions can cause lacquer to be deposited on a piston skirt?
A.High sulphur content fuel
B.High lube oil temperatures
C.High vanadium content fuel
D.Excessive piston slap
第5题
Black smoke exhausting from an operating diesel engine can be caused by ________.
A.fuel dribbling from leaking fuel injectors
B.burning fuel with a high carbon content
C.burning fuel with a high vanadium content
D.burning fuel with a lower sulphur content
第6题
The ash content of a fuel oil is significant to the operating engineer because it _____.
A.is an indication of the amount of noncombustible material present in the oil
B.indicates the quantity of energy released by burning a unit amount of the fuel
C.is useful for determining proper atomization temperatures
D.reflects the overall thermal efficiency of the fuel oil service system
第7题
An oil in water monitor is required in order to measure _____.
A.the oil content in water
B.the water content in fuel oil
C.the water level in bilge well
D.the oil level in bilge well
第8题
The burning of fuel oil in a diesel engine having a high sodium content, will cause _.
A.corrosion and grooving of exhaust valves
B.corrosion and gumming of the fuel injection pump
C.salt deposits in the exhaust manifold
D.slag deposits in the fuel injection equipment
第9题
The core item in the Oil Record Book Part I is ____, and its main content is____.
A.Item A, BALLAST OR CLEANING OF FUEL OIL TANKS
B.Item B, DISCHARGE OF DIRTY BALLAST OR CLEANING WATER FROM FUEL OIL TANKS REFERRED TO UNDER SECTION(A)
C.Item C, DISPOSAL OF OIL RESIDUES(SLUDGE)
D.Item H, BUNKERING OF FUEL OIL
第10题
The core(核心) item in the Oil Record Book Part I is______, and its main content is______.
A.Item A, BALLAST OR CLEANING OF FUEL OIL TANKS
B.Item B, DISCHARGE OF DIRTY BALLAST OR CLEANING WATER FROM FUEL OIL TANKS REFERRED TO UNDER SECTION(A)
C.Item C, DISPOSAL OF OIL RESIDUES(SLUDGE)
D.Item H, BUNKERING OF FUEL OIL
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