债务重组损失之会计处理

发布时间：2018-03-16 20:45

  本文选题：债务重组　切入点：损失　出处：《财会月刊》2014年21期 　论文类型：期刊论文

【摘要】：按现行会计准则及应用指南的规定,债务重组无法收回的应收款项会因以前年度计提坏账准备金额不同而导致会计处理的结果不同。债务重组是企业特殊情况下产生的业务,账务处理应反映这一特殊情况下的真实损失,应将原来计提的坏账准备冲销,而且对该损失进行追溯调整至上年末前。
[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.
【作者单位】： 淮海工学院商学院;中国矿业大学管理学院;
【分类号】：F275;F233
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本文编号：1621604