新旧债务重组准则比较

The Comparison of the New and Old Principles of Debts Covnbination

2 0 0 1年财政部对《企业会计准则……债务重组》做了一系列修订。修订后的债务重组准则在定义、范围、债务重组方式、债权债务人的会计处理方法等方面 ,都与原准则有很多不同之处 ,对于债务人的债务重组差额 ,新准则不再允许确认债务重组收益 ,而是直接计入资本公积 ,从而避免了非经营性收益对企业利润的歪曲。

In 2001, Ministry of finance made a series of amendments to 'principle of company accounting...debt reunite'. The new principle has many differences in definition, range, means, and the method of accounting to creditor and debtor. The new principle does not allow to identify the balance of the debts as revenue of debts reunite account. The balance should be recorded to capital accumulation fund account to avoid distorting the profit of company by the no operate benefit.