[判断题]
以混合方式进行的债务重组，债权人应先以收到的现金、受让非现金资产的公允价值、因放弃债权而享有的股权的公允价值冲减重组债权的账面价值，余额再与将来应收金额进行比较，据此计算债务重组损失。（ ）
Y .对
N .错
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