关于企业债务重组的会计问题研究.docVIP

本 科 毕 业 论 文 学 号 作 者专业 2014 年月 随着经济的发展，各种因素引起的企业财务使得企业需要通过过实施债务重组产生了很多的会计问题，如何处理这些会计问题，才能真正反映业务发生的实质和符合会计准则的要求，并合理保护的利益，使得财务困难的能够真正从扭亏为盈。本文主要从理论和实践研究债务重组会计处理，研究债务重组定义，范围等，并且根据中《企业会计准则》种债务重组的会计处理， 【关键词】债务重组、会计处理、ABSTRACT】 Debt restructuring by definition is a process that allows an individual, company or sovereign entity facing cash flow problems and financial distress to reduce and renegotiate its delinquent debts in order to improve or restore liquidity and rehabilitate so that it can continue its operations. In debt restructuring, the creditors can negotiate to make concessions behaviour. These concessions act as the accounting problems of debt financing and measurement and as the accounting problems of the debt financing and the measurement of the debt restructuring income or loss. The development of the economy affects various factors of enterprises financial difficulties that are needed through debt restructuring. Implementation of debt reorganization in enterprises produce numerous accounting issues. How to deal with the accounting problem can really reflect the essence of business and meets the requirement of accounting standards. Additionally, reasonable protection of the interests of the enterprise make the financial difficulties of enterprises to truly become profitable. This article from the theory and practice of accounting treatment of debt restructuring, debt restructuring the definition, scope, in accordance to the “accounting treatment of Chinese current accounting standards for business enterprises” assesses four kinds of debt restructuring followed by reference to some literature on debt restructuring of the accounting issues of research and puts forward opinions and suggestions on this matter. 【keyword】 debt restructuring, accounting, accounting problems, opinions and suggestions 目 录 1 引言 1 2 债务重组的概念 1 3 债务重组的方式选择和会计核算特征 1 3.1以资产清偿债务及其会计核算特征 1 3.2以债务转为资本清偿债务及其会计核算特征 2 3.3以修债务条件清偿债务及其会计核算特征 2 3.4以混合方式合方式偿债务及其会计核算特征