浅论债务重组的会计处理及其策略

摘要····························································3

前言····························································4

一、债务重组的定义··············································4

二、债务重组日··················································4

三、债务重组的方式··············································5

（一）以资产清偿债务方式········································5

（二）债务转为资本方式··········································5

（三）修改其他债务条件的方式····································5

（四）混合债务重组方式··········································5

四、债务重组会计处理············································6

一般原则·················································6

1.重组损失和收益均直接计入当期损益·························6

2.以非现金资产清偿债务·····································6

3.将债务转为资本···········································6

4.修改其他债务条件·········································6

会计核算·················································6

1.债务人甲公司的会计处理···································7

2.债权人乙公司的会计处理···································8

（三）债务重组的所得税问题······································8

五、债务重组准则对企业的影响····································8

（一）对债务人的财务影响········································8

1.负债减少的影响···········································9

      2.收益增加的影响···········································9

      3.减轻未来财务负担·········································9

4.导致权益的结构变化，影响将来利益分配关系·················9

5.盘活部分闲置资产········································10

（二）对债权人的财务影响········································10

1.资产减少···············································10

2.减轻经济负担···········································10

3.活化呆滞资金，加速资金周转，增强偿债能力···············10

4.避免坏账的损失，提高损益的真实性·······················10

5.改变资产性质···········································11

六、完善债务重组会计准则的建议··································11

（一）规范公允价值的应用·······································11

（二）调整上市公司会计监管政策，规避企业利润操纵···············11

（三）明确财务指标的界定·······································11

结论·························································12

参考文献·····················································13

 

内 容 摘 要

   摘要： 随着我国社会主义市场经济深入发展，资本市场的发展壮大，以及企业生产经营所处法律环境的不断完善，产生了诸如关联交易、产权变更、资产重组、债务重组、商品期货交易以及衍生金融工具的运用和交易等一系列前所未有的经济活动，本文就我国债务重组的一些问题进行讨论，并对债务重组会计处理提出相关建议。

关键词：债务重组   债务重组方式  债务重组会计处理