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本文拟就企业会计准则体系共同性经济核算业务的应付项目、应收款项具体企业会计准则涉及的债项重整与有效利率问题,略述管见。一、债项重整债项重整是因债务人财务困难,债权人不愿意在正常情况下考虑让步,而根据国家有关法律、法规或协议要求对有关债项所作的让步。应付项目(债务人)的债项重整称为债务重整。应收款项(债权人)的债项重整称为债权重整。债项重整一般包括两项内容:
This article outlines issues concerning the items that should be dealt with in the common accounting business of the enterprise accounting standards system and the debt restructuring and effective interest rates involved in specific corporate accounting standards for accounts receivable. 1. Debt reorganization The reorganization of debt was due to the financial difficulties of the debtor, and the creditors were reluctant to consider concessions under normal circumstances and made concessions to the relevant debts in accordance with the relevant national laws, regulations or agreements. Debt restructuring of payables (debtors) is called debt restructuring. The debt reorganization of receivables (creditors) is called debt reorganization. Debt restructuring generally includes two items: