关于债务重组收益的会计处理

Accounting Way of Disposing the Debt Recombined Income

“债务重组中,无论债务人还是债权人,均不确认债务重组收益”———这是会计准则对企业进行债务重组会计处理所明确的首要原则,但是并没有规定具体的处理方法。一般来说,企业收益的处理方法有三种:计入“营业外收入”或“资本公积”,涉及以前年度事项计入“以前年度损益调整”。那么根据企业会计准则,对债务重组中出现的收益该如何处理呢?笔者认为把债务重组收益计入“以前年度损益调整”是比较合理有效的处理方法。

“If debts are recombined, neither the debtor nor the creditor confirms the recombined incomes”—— is the primary principle according to the accounting criterion of the enterprise when the enterprise is recombining the debt. But it has not stipulated the concrete method. GeneraUy speaking, there are three methods to deal with the enterprise income：“income beyond business”, “capital accumulated additional” and “the adjusting about increase and decrease in previous year”. I think “the adjusting about increase and decrease in previous year” is the relatively rational and effective method.