浅析债务重组中的利息处理

How to Deal with Interests in Delt Recombination

现行制度、准则有关重组债务之利息的处理规范,与权责发生制等会计核算原则相违背,在债务重组日不确认任何利息,重组后债务的利息在重组日后再行处理,重组后债务在重组日的入帐金额仅为该新债务的本金,并增设“待转利息”科目以完善利息核算。

In the current system and criteria, the norms concerning the management of debts go against such accounting principle as accrual basis. Interests should be determined and dealt with after but not the recombination day. The debts occurring after the recombination should enter into the account book as the principal of the new debt and a heading of “deferred interests” should be added to consummate the interest accounting.