武汉船舶职业技术学院学报
武漢船舶職業技術學院學報
무한선박직업기술학원학보
JOURNAL OF WUHAN INSTITUTE OF SHIPBUILDING TECHNOLOGY
2011年
6期
63-66
,共4页
债务重组%会计处理%新准则
債務重組%會計處理%新準則
채무중조%회계처리%신준칙
debt restructuring%accounting practice%new accounting standards
债务重组是企业经常遇到的问题,正确处理该类问题对会计信息的真实性、可靠性具有重要意义。本文通过阐述新准则下债务重组的基本特征,从债务重组的三种方式出发,同时结合案例加以论述,探讨了新准则下企业债务重组的相关会计处理。
債務重組是企業經常遇到的問題,正確處理該類問題對會計信息的真實性、可靠性具有重要意義。本文通過闡述新準則下債務重組的基本特徵,從債務重組的三種方式齣髮,同時結閤案例加以論述,探討瞭新準則下企業債務重組的相關會計處理。
채무중조시기업경상우도적문제,정학처리해류문제대회계신식적진실성、가고성구유중요의의。본문통과천술신준칙하채무중조적기본특정,종채무중조적삼충방식출발,동시결합안례가이논술,탐토료신준칙하기업채무중조적상관회계처리。
Debt restructuring is a problem that modern enterprise often encounters,thus the proper accounting practice of this is very important for the accuracy and reliability of the accounting information.This paper elaborates the essential features of debt restructuring under the new accounting standards firstly,then discusses the relative accounting practice for debt restructuring under the new standards with examples,with the three debt restructuring ways as the start.
