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俩务重整是指债权人在债务人发生财务困难时,根据有关规定和实际情况对债务人作出的让步。在市场经济竞争激烈的今天,企业经营的好坏不仅受企业外部因素的影响,还受自身经营管理方式的影响,致使企业可能出现一些暂时性的财务困难,使资金周转不灵。在这种情况下,作为债权人,一种方式可以通过法律程序要求债务人破产,以清偿债务;另一种方式可以通过互相协商,债权人作出某些让步,使债务人减轻负担,渡过难关。本文所探讨的就是后一种方式的帐务处理。
Both reorganization and reorganization refer to the concessions made by the creditor to the debtor in accordance with relevant regulations and actual conditions when the debtor has financial difficulties. In today’s fierce market economy competition, the quality of business operations is not only affected by external factors of the company, but also affected by its own way of management and management. As a result, the company may have some temporary financial difficulties, making the cash flow ineffective. In this case, as a creditor, one way can be to require the debtor to go bankrupt through legal proceedings to pay off the debt; the other way is to negotiate with each other and the creditor makes certain concessions so that the debtor can reduce the burden and tide over the difficulties. This article discusses the accounting treatment of the latter method.