本文選題：債務(wù)重組　切入點(diǎn)：損失　出處：《財(cái)會月刊》2014年21期 　論文類型：期刊論文

【摘要】：按現(xiàn)行會計(jì)準(zhǔn)則及應(yīng)用指南的規(guī)定,債務(wù)重組無法收回的應(yīng)收款項(xiàng)會因以前年度計(jì)提壞賬準(zhǔn)備金額不同而導(dǎo)致會計(jì)處理的結(jié)果不同。債務(wù)重組是企業(yè)特殊情況下產(chǎn)生的業(yè)務(wù),賬務(wù)處理應(yīng)反映這一特殊情況下的真實(shí)損失,應(yīng)將原來計(jì)提的壞賬準(zhǔn)備沖銷,而且對該損失進(jìn)行追溯調(diào)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(xué)院商學(xué)院;中國礦業(yè)大學(xué)管理學(xué)院;
【分類號】：F275;F233
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本文編號：1621604