本文選題：債務重組　切入點：損失　出處：《財會月刊》2014年21期 　論文類型：期刊論文

【摘要】：按現(xiàn)行會計準則及應用指南的規(guī)定,債務重組無法收回的應收款項會因以前年度計提壞賬準備金額不同而導致會計處理的結果不同。債務重組是企業(yè)特殊情況下產(chǎn)生的業(yè)務,賬務處理應反映這一特殊情況下的真實損失,應將原來計提的壞賬準備沖銷,而且對該損失進行追溯調整至上年末前。
[Abstract]:According to the current accounting standards and application guidelines, the accounts receivable that cannot be collected in debt restructuring will result in different accounting results due to the difference in the amount of provision for bad debts in previous years. Debt restructuring is a business arising from the special circumstances of an enterprise. The accounting treatment should reflect the real loss under this special circumstance, prepare the original bad debts to be written off, and adjust the losses retroactively to the end of last year.
【作者單位】： 淮海工學院商學院;中國礦業(yè)大學管理學院;
【分類號】：F275;F233
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本文編號：1621604