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来源:百度文库 编辑:高校问答 时间:2024/05/07 19:54:13
随着新《企业会计准则—债务重组》(1998年6月公布,2001年修订)的颁布,债务重组已经越来越成为改善企业财务状况的一种重要方式。本文首先对债务重组的起源和定义做了明确的介绍,比较国内和国外的相关情况。并对债务重组的方式及在债务重组中的会计问题的处理,债务重组的过程中发生的收益和损失对税务处理产生的影响进行分析,最后对新会计准则下的债务重组提出了几点补充建议。
关键词:债务重组,重组收益,报表处理

Along with was new "Enterprise Accountant Criterion □Debt
Reorganization" (in June, 1998 to announce, in 2001 revised)
promulgating, the debt reorganization already more and more became the
improvement enterprise finance condition one important way. This
article first has made the explicit introduction to the debt
reorganization origin and the definition, compared with domestic and
overseas related situation. And to the debt reorganization way and in
debt reorganization accountant question processing, the income and the
loss which in the debt reorganization process occurs the influence
which processes to the tax affairs produces carries on the analysis,
finally under the criterion debt reorganization put forward several
supplements proposals to new accountant. Key word: Debt
reorganization, reorganization income, report form processing

With new issue on " whether enterprise accounting criterion - debt recombinate ", debt recombinate , become , improve enterprise an important way of financial situation more and more already. This text define and make clear introduction to origin that debt recombinate at first, more domestic and more foreign relevant situations. And the treatment of the way to recombinate to the debt and accounting problem in the debt is recombinated, income that take place in the course that debt recombinate and lose , analyze to tax influence produced to punish, recombinated and proposed to the debt under the new accounting criterion what time to supplement the suggestion finally. Keyword: The debt is recombinated, recombinate incomes, the report form is dealt with

In the wake of newly 《Business accountancy norm —The amount due is weighty series 》(1998The year publishs in June ,2001Year revises )Publishs ,Amount due weighty series of one kind of significant means that more and more becomes the improvement business financial affairs state 。The original was first of all act the clear-cut introduction to weighty series of amount due origin and the definition ,Comparatively correlation situation of domestic and external 。Moreover accountancy problem which reached the weighty group of amount due in handle to weighty series of the amount due means ,Profit and the loss that happens in weighty series of the amount due process to the tax is handle the effect coming into being and is analysed ,Weighty series of the amount due that finally adjust below the fresh accountancy norm was propose some have as snack to stave off hunger and was chargeed the proposal 。
关键词 :The amount due is weighty series ,Weighty series of profit ,Report form handle