对债务重组帐务处理的认识及其探讨

The Understanding and Study of Debt Restructuring

本文就新《企业会计制度》关于债务重组中的有关会计处理原则和会计处理方法提出自己的看法。着重围绕债权人和债务人两方面展开说明,找出有争议的地方 ,提出解决的方法。

The authors put forward the opinions about the accounting principles and accounting methods concerning the debt restructuring based on the new Accounting Standards for Business Enterprises. The authors elaborate on the issuses from the aspects of creditors and debitors in order to find out the controversial points,and some solutions as well.