鑫苑置业债务人向美国法院开放Chapter 11破产维护 (鑫苑置业债务转让)

4月17日，澎湃资讯（www.thepaper.cn）得知，一份由美国破产法院披露的文件显示，鑫苑置业的债务人正寻求依据美国《破产法》第11章，迫使该公司在纽约接受破产维护，以回收去年到期的违约债券本息。

澎湃资讯发现，这份由债务人4月14日提交的非自愿破产维护开放显示，债券持有人Cithara Global Multi-Strategy, Mars Partner Limited和Star Freight & Trading Co.被鑫苑置业拖欠6580万美元，他们表示鑫苑置业在美国拥有资产，可用于协助出借债券。

有熟习《美国破产法》的律师表示，《美国破产法》第11章通常支持债务人在破产法院的监视下继续运营其业务，并以成功价值最大化为目的，支持债务人重组或清算。假定债务人依据Chapter 11重组成功，将可以重组其债务，终止给企业构成繁重担负的合同，出售特定资产，增添本钱，清偿债务，取得新的融资，同时暂时制止债务人对债务人及其财富采取强迫措施。Chapter 11案件可以由债务人自愿向其注册地、资产所在地或运营所在地的美国破产法院提出开放，契合《美国破产法》规则的某些要求的无担保债务人也可以向上述破产法院开放债务人破产。债务人开放债务人破产的案件也被称为非自愿案件，在此情形下，债务人可以启动抗辩，对该破产开放提出异议，也可以赞同进入破产维护，从而推进破产案件进程。

一旦提出开放，一项被称为“智能解冻”的法律机制即告失效，针对债务人及其资产的大少数保全或强迫措施都肯定中止。也就是说，除有限的法定例外情形外，债务人不得对债务人或其资产继续征收活动或采取新的征收措施，除合法院在经过通知和听证程序后下令对“智能解冻”启动修正。这一机制使得债务人能够集中精气，制定一个面向一切债务人的重组方案，而无需多头应诉。

4月17日，鑫苑服务（01895.HK）发布了一则针对控股股东鑫苑地产控股有限公司的非自愿呈请公告。

公告称，依据香港结合买卖一切限公司证券上市规则第13.25(1)(b)条，该呈请于2025年4月14日（美国东部时期）由鑫苑地产控股的若干债务人向美国纽约南区破产法院提出。

截至公告日期，尚未有针对鑫苑地产控股的破产令。鑫苑地产控股持有鑫苑物业控制服务团体有限公司255402000股股份，占已发行股本总数的43.07%。鑫苑地产控股股份在纽约证券买卖所上市，股票称号为：鑫苑置业，股份代号为XIN。董事会以为，该呈请对团体的财务表现及营运没有严重影响。

公告进一步指出，鑫苑服务的董事会成员包括行动董事申元庆、冯触及王勇；非行动董事田文智；以及独立非行动董事李轶梵、蓝烨、清晨凯及赵霞。此次非自愿呈请的提出，尽管对鑫苑地产控股构成肯定影响，但董事会已明白表示，该事情不会对鑫苑服务团体的运营和财务状况出现严重影响，显示出公司控制层对此次事情的积极应对态度。

鑫苑服务2024年年报数据显示，报告期内，鑫苑服务总运营支出86887万元，同比增长16%；净利润 8864万元，同比增长212%；毛利率28.2%。

截至2024年12月31日，鑫苑服务的物业控制服务的合约修建面积约为6460万平方米，较2023年12月31日约5530万平方米优化约16.8%，在管面积4010万平方米。

鑫苑服务为鑫苑地产控股旗下子公司。鑫苑团体由董事长张勇于1997年在河南省郑州市创立，2007年，鑫苑置业在纽交所上市，为中国首家在美国纽交所上市的房地产开发企业。

从“中国房企赴美第一股”到“首家破产维护中资房企” ，鑫苑置业用十年的时期归结了一场资本市场的黑色荒唐剧。

张勇控制的“鑫苑系”两个平台——鑫苑置业和鑫苑（中国）置业区分担任美元债融资和境外债融资。

2022年7月19日，鑫苑置业发布公告称，6月29日到期的优先票据尚未全额支付。该票据下的到期应酬总额（包括本金和利息）为5.453亿元。这则公告也标志着鑫苑置业正式宣告违约。

2022年10月11日，鑫苑置业公司再发通揭宣布，鑫苑置业公司共有两笔美元债券的利息，没有按期偿付，并触发了大约2.3亿美元本金的延迟偿付，形成共2.66亿美元的美元债券本息违约。

公允价值中英文资料

企业会计准绳第12号--债务重组 Accounting Standards for Enterprises No. 12 - Debt Restructuring 财会[2006]第3号 Cai Kuai [2006] No.3 第一章 总则 Chapter I General Provisions 第一条为了规范债务重组确实认、计量和相关信息的披露，依据《企业会计准绳--基本准绳》，制定本准绳。 Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,. 第二条债务重组，是指在债务人出现财务困难的状况下，债务人依照其与债务人达成的协议或许法院的裁定作出退让的事项。 Article 2The term debt restructuring refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem. 第三条债务重组的方式关键包括： Article 3The manners of debt restructuring mainly include: （一）以资产清偿债务； (1)The liquidation of a debt by asset; （二）将债务转为资本； (2)The conversion of a debt into capital; （三）修正其他债务条件，如增加债务本金、增加债务利息等，不包括上述（一）和（二）两种方式； (3)The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ; （四）以上三种方式的组合等。 (4)A combination of the three aforesaid manners . 第二章 债务人的会计处置 Chapter II Accounting Treatment of Debtors 第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实践支付现金之间的差额，计入当期损益。 Article 4When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses. 第五条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。 Article 5When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses. 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。 The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses. 第六条将债务转为资本的，债务人应当将债务人丢弃债务而享有股份的面值总额确以为股本（或许实收资本），股份的公允价值总额与股本（或许实收资本）之间的差额确以为资本公积。 Article 6When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital (or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital (or paid-in capital) as capital reserve. 重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。 The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses. 第七条修正其他债务条件的，债务人应当将修正其他债务条件后债务的公允价值作为重组后债务的入账价值。 重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。 Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses. 修正后的债务条款如触及或有应付金额，且该或有应付金额契合《企业会计准绳第13号--或有事项》中有关估量负债确认条件的，债务人应当将该或有应付金额确以为估量负债。 重组债务的账面价值，与重组后债务的入账价值和估量负债金额之和的差额，计入当期损益。 If the post-modification terms of a debt concern any contingent payment and if the contingent payment meets the conditions for the recognition of expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, the debtor shall recognize the contingent sum payable as expected liability, and shall include the difference between the book value of the debt to be restructured and the aggregate amount of the entry value of the restructured debt and the expected amount of liability in the current profits and losses. 或有应付金额，是指要求依据未来某种事项出现而出现的应付金额，而且该未来事项的出现具有不确定性。 The term contingent sum payable refers to the payable sum in the light of the occurrence of a future event that is uncertain. 第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修正其他债务条件等方式的组合启动的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债务人享有股份的公允价值冲减重组债务的账面价值，再依照本准绳第七条的规则处置。 Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards. 第三章 债务人的会计处置 Chapter III Accounting Treatments of the Creditor 第九条以现金清偿债务的，债务人应当将重组债务的账面余额与收到的现金之间的差额，计入当期损益。 Article 9When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses. 债务人已对债务计提减值预备的，应领先将该差额冲减减值预备，减值预备缺乏以冲减的部分，计入当期损益。 If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses. 第十条以非现金资产清偿债务的，债务人应当对受让的非现金资产按其公允价值入账，重组债务的账面余额与受让的非现金资产的公允价值之间的差额，对比本准绳第九条的规则处置。 Article 10When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards. 第十一条将债务转为资本的，债务人应当将享有股份的公允价值确以为对债务人的投资，重组债务的账面余额与股份的公允价值之间的差额，对比本准绳第九条的规则处置。 Article 11When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards. 第十二条修正其他债务条件的，债务人应当将修正其他债务条件后的债务的公允价值作为重组后债务的账面价值，重组债务的账面余额与重组后债务的账面价值之间的差额，对比本准绳第九条的规则处置。 Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards. 修正后的债务条款中触及或有应收金额的，债务人不应当确认或有应收金额，不得将其计入重组后债务的账面价值。 If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt. 或有应收金额，是指要求依据未来某种事项出现而出现的应收金额，而且该未来事项的出现具有不确定性。 The term contingent sum receivable refers to the receivable sum in the light of the occurrence of a future event that is uncertain. 第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修正其他债务条件等方式的组合启动的，债务人应当依次以收到的现金、接受的非现金资产公允价值、债务人享有股份的公允价值冲减重组债务的账面余额，再依照本准绳第十二条的规则处置。 Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards. 第四章 披露 Chapter IV Disclosure 第十四条债务人应当在附注中披露与债务重组有关的下列信息： Article 14The debtor shall, in its notes, disclose the information concerning debt restructuring as follows: （一）债务重组方式。 (1)The manners of debt restructuring; （二）确认的债务重组利得总额。 (2)The total amount of the gains of debt restructuring, which is confirmed; （三）将债务转为资本所造成的股本（或许实收资本）参与额。 (3)The increment amount of stock capital (or pain-in capital) due to debt-to-capital conversion; （四）或有应付金额。 (4)The contingent sum payable; and （五）债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修正其他债务条件后债务的公允价值确实定方法及依据。 (5)The methods and basis for the ascertainment of the fair value of the non-cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt. 第十五条债务人应当在附注中披露与债务重组有关的下列信息： Article 15A creditor shall, in its notes, disclose the information concerning debt restructuring as follows: （一）债务重组方式。 (1)The manners of debt restructuring; （二）确认的债务重组损失总额。 (2)The total amount of the loss of debt restructuring, which is recognized; （三）债务转为股份所造成的投资参与额及该投资占债务人股份总额的比例。 (3)The increment amount of investment and the proportion to the total shares of the debtor due to credit-to-share conversion; （四）或有应收金额。 (4)The contingent sum receivable; and （五）债务重组中受让的非现金资产的公允价值、由债务转成的股份的公允价值和修正其他债务条件后债务的公允价值确实定方法及依据。 (5)The methods and basis for the confirmation of the fair value of the non-cash asset received in a debt restructuring, the fair value of the shares converted by the credit, and the fair value of the credit after the modification of other terms of the debt

急需“会计债务重组”方面的中英文资料，含泪谢了.......

企业会计准绳第12号--债务重组 <westbank> Accounting Standards for Enterprises No. 12 - Debt Restructuring财会[2006]第3号 <westbank> Cai Kuai [2006] No.3第一章 总则 <westbank> Chapter I General Provisions第一条为了规范债务重组确实认、计量和相关信息的披露，依据《企业会计准绳--基本准绳》，制定本准绳。 <westbank> Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,.第二条债务重组，是指在债务人出现财务困难的状况下，债务人依照其与债务人达成的协议或许法院的裁定作出退让的事项。 <westbank> Article 2The term debt restructuring refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem.第三条债务重组的方式关键包括： <westbank> Article 3The manners of debt restructuring mainly include:（一）以资产清偿债务； <westbank> (1)The liquidation of a debt by asset;（二）将债务转为资本； <westbank> (2)The conversion of a debt into capital;（三）修正其他债务条件，如增加债务本金、增加债务利息等，不包括上述（一）和（二）两种方式； <westbank> (3)The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ;（四）以上三种方式的组合等。 <westbank> (4)A combination of the three aforesaid manners .第二章 债务人的会计处置 <westbank> Chapter II Accounting Treatment of Debtors第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实践支付现金之间的差额，计入当期损益。 <westbank> Article 4When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses.第五条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。 <westbank> Article 5When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.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。 <westbank> The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses.第六条将债务转为资本的，债务人应当将债务人丢弃债务而享有股份的面值总额确以为股本（或许实收资本），股份的公允价值总额与股本（或许实收资本）之间的差额确以为资本公积。 <westbank> Article 6When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital (or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital (or paid-in capital) as capital reserve.重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。 <westbank> The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.第七条修正其他债务条件的，债务人应当将修正其他债务条件后债务的公允价值作为重组后债务的入账价值。 重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。 <westbank> Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses.修正后的债务条款如触及或有应付金额，且该或有应付金额契合《企业会计准绳第13号--或有事项》中有关估量负债确认条件的，债务人应当将该或有应付金额确以为估量负债。 重组债务的账面价值，与重组后债务的入账价值和估量负债金额之和的差额，计入当期损益。 <westbank> If the post-modification terms of a debt concern any contingent payment and if the contingent payment meets the conditions for the recognition of expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, the debtor shall recognize the contingent sum payable as expected liability, and shall include the difference between the book value of the debt to be restructured and the aggregate amount of the entry value of the restructured debt and the expected amount of liability in the current profits and losses.或有应付金额，是指要求依据未来某种事项出现而出现的应付金额，而且该未来事项的出现具有不确定性。 <westbank> The term contingent sum payable refers to the payable sum in the light of the occurrence of a future event that is uncertain.第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修正其他债务条件等方式的组合启动的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债务人享有股份的公允价值冲减重组债务的账面价值，再依照本准绳第七条的规则处置。 <westbank> Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.第三章 债务人的会计处置 <westbank> Chapter III Accounting Treatments of the Creditor第九条以现金清偿债务的，债务人应当将重组债务的账面余额与收到的现金之间的差额，计入当期损益。 <westbank> Article 9When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.债务人已对债务计提减值预备的，应领先将该差额冲减减值预备，减值预备缺乏以冲减的部分，计入当期损益。 <westbank> If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses.第十条以非现金资产清偿债务的，债务人应当对受让的非现金资产按其公允价值入账，重组债务的账面余额与受让的非现金资产的公允价值之间的差额，对比本准绳第九条的规则处置。 <westbank> Article 10When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.第十一条将债务转为资本的，债务人应当将享有股份的公允价值确以为对债务人的投资，重组债务的账面余额与股份的公允价值之间的差额，对比本准绳第九条的规则处置。 <westbank> Article 11When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards.第十二条修正其他债务条件的，债务人应当将修正其他债务条件后的债务的公允价值作为重组后债务的账面价值，重组债务的账面余额与重组后债务的账面价值之间的差额，对比本准绳第九条的规则处置。 <westbank> Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.修正后的债务条款中触及或有应收金额的，债务人不应当确认或有应收金额，不得将其计入重组后债务的账面价值。 <westbank> If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.或有应收金额，是指要求依据未来某种事项出现而出现的应收金额，而且该未来事项的出现具有不确定性。 <westbank> The term contingent sum receivable refers to the receivable sum in the light of the occurrence of a future event that is uncertain.第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修正其他债务条件等方式的组合启动的，债务人应当依次以收到的现金、接受的非现金资产公允价值、债务人享有股份的公允价值冲减重组债务的账面余额，再依照本准绳第十二条的规则处置。 <westbank> Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.第四章 披露 <westbank> Chapter IV Disclosure第十四条债务人应当在附注中披露与债务重组有关的下列信息： <westbank> Article 14The debtor shall, in its notes, disclose the information concerning debt restructuring as follows:（一）债务重组方式。 <westbank> (1)The manners of debt restructuring;（二）确认的债务重组利得总额。 <westbank> (2)The total amount of the gains of debt restructuring, which is confirmed;（三）将债务转为资本所造成的股本（或许实收资本）参与额。 <westbank> (3)The increment amount of stock capital (or pain-in capital) due to debt-to-capital conversion;（四）或有应付金额。 <westbank> (4)The contingent sum payable; and（五）债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修正其他债务条件后债务的公允价值确实定方法及依据。 <westbank> (5)The methods and basis for the ascertainment of the fair value of the non-cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt.第十五条债务人应当在附注中披露与债务重组有关的下列信息： <westbank> Article 15A creditor shall, in its notes, disclose the information concerning debt restructuring as follows:（一）债务重组方式。 <westbank> (1)The manners of debt restructuring;（二）确认的债务重组损失总额。 <westbank> (2)The total amount of the loss of debt restructuring, which is recognized;（三）债务转为股份所造成的投资参与额及该投资占债务人股份总额的比例。 <westbank> (3)The increment amount of investment and the proportion to the total shares of the debtor due to credit-to-share conversion;（四）或有应收金额。 <westbank> (4)The contingent sum receivable; and（五）债务重组中受让的非现金资产的公允价值、由债务转成的股份的公允价值和修正其他债务条件后债务的公允价值确实定方法及依据。 <westbank> (5)The methods and basis for the confirmation of the fair value of the non-cash asset received in a debt restructuring, the fair value of the shares converted by the credit, and the fair value of the credit after the modification of other terms of the debt.

母亲是怎样的人?引见一下.(100字)

你好！以前我总觉得妈妈的罗嗦是对我的爱，如今我觉得是一种悲伤。 在家里总对我罗嗦，拿钱的时刻还骂我。 这样的事有十几次了，有一天，我和她要钱，她又骂我，我反驳。 她斗不过我就说：“没有我你哪来的钱，要不你今天别想吃饭了！你在骂试试看，今天你别想要钱了。 ”我反驳：“依据未成年维护法里的第八条中‘父母或其他监护人应当依法实行对成年的抚养义务’就为这一条我可以把你告上法院。 我读过法律书的，还得谢谢你，让我无时机发扬。 ”他一扇来一记耳光，说：“你还年幼无知，还想告我。 ”我哭了：“我真想你不是我妈妈。 ”“你有种在说一次性。 ”又扇来一记耳光。 我跑到楼上，哭了起来。 在考试行将到了，我还在看电视，她说：“要是你会考上嘉积中学，天都下雨了。 ”我说：“就你对你的女儿不自信，老在扇风点火，真想你不是我妈，他人家的女儿，父母对他都很自信！即使是效果比我差的，人家父母都在支持她。 给予她奖励，你呢？连做父母的责任都没，还想管我？”她生气了：“有种在说一次性，信不信我打你。 ”我不敢回答了，心里嘀咕：每次都来这招，你还当人妈妈，当我姐姐还不够格呢。 当每次人家父母在晚修接孩子回家，我的心境是懊丧的。 我没有看到我妈妈。 我每次都是一团体孤独的回家，有谁明白我的心境呢？看到他人的父母对孩子那样关心，心里有点羡慕。 真希望我也是她们的孩子，而不是我妈妈的！希望对你有所协助。