浅谈企业债务重组的会计问题要点.doc

题目： 摘 要ABSTRACT The heavy debts have become a serious restriction for state一owned enterprises development and reform. So it is vital importance to solve heavy debt of state一owned enterprises. Debt restructuring is the debtors financial difficulties, the behavior of the creditors agreed to make concessions. This concession resulted in the measurement of material on debt and debt restructuring of income or loss accounting treatment. Debt Restructuring Accounting Standards in China owes much to international guidelines practice guidelines based on the original there is a great improvement, but on certain accounting issues still can not fully reflect the quality of accounting information requirements, there are a number of accounting. In this paper, the concept of debt restructuring, combined with the causes of debt restructuring; then the position of creditors and debtors analysis of the debt restructuring guidelines were different ways of restructuring the accounting treatment, combined with the more complex cases to be analyzed, in order to be able to more to identify the existing accounting issues. Secondly, for some discussion of accounting issues has been widely proposed solutions, many existing accounting treatment of accounting issues are mostly unable to meet the quality requirements of accounting information, finally summed up the restructuring of debt the meaning and value. Keywords: Debt restructuring; Accounting treatment; Accounting issues; Quality of accounting information 目 录摘 要 I ABSTRACT II 目 录 i 第1章 债务重组的内涵、产生及其意义 1 1.1 债务重组的内涵 1 1.2 债务重组的产生 2 1.3 债务重组产生的意义 2 1.3.1 债务重组产生对债权人的意义 2 1.3.2 债务重组产生对债务人的意义 3 第2章 债务重组的会计处理 4 2.1 债权人的会计处理 4 2.1.1 以债务转为资本清偿债务 4 2.1.2 以修改其他债务条件清偿债务 4 2.1.3 以组合方式清偿债务 5 2.2 债务人的会计处理 5 2.2.1 以债务转为资本清偿债务 5 2.2.2 以修改其他债务条件清偿债务 6 2.2.3 以组合方式清偿债务 6 第3章 债务重组中会计问题的案例分析 7 3.1 债务人A公司的会计处理 7 3.1.1 A公司的债务重组分析 7 3.1.2 A公司的会计处理 7 3.2 债权人B公司的会计处理 8 3.2.1 B公司的债务重组分析 8 3.2.2 B公司的会计处理 8 3.3 对债权债务人的会计处理进行的评述 9 第4章 债务重组中存在的会计问题 10 4.1 相