企业会计债务重组的核算

Calculation on Enterprise Accounting Debt Recombination

债务重组分为持续经营条件下的债务重组和非持续经营条件下的债务重组。所谈的债务重组是指持续经营条件下的债务重组。自2001年1月1日财政部颁布并实施了《企业会计准则—债务重组》后,在推行过程中在债务重组的定义、重组方式、债权人、债务人的账务处理等方面存在一些模糊的问题,就此笔者谈谈一些自己的看法。

Debt recombination can be divided into two parts, the debt recombination on the lasting operation and the debt recombination on non--lasting operation. The article will refer to the former debt recombination. After state financial department released and operated the principle of the enterprise accounting---Debt recombination on January 1. 2001. In the procedure of operation, there are some ambiguous definitions of DR, Way of DR, Debtor, creditor and the Dealing of accounting. The auther＇s opinion is as followed.