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新企业会计准则“第12号——债务重组”中,将原来“因债权人让步而导致债务人豁免或少偿还的负债计入资本公积”的做法,改为“将债务重组收益计入营业外收入”。我认为这项修订是值得商榷的,具体原因如下：1．债务人进行债务重组的直接原因是因为企业没有足够的现金支付给债权人,而把重组收益计入营业外收入,增加利润总额,从而增加企业所得税支出的负担,将加重债务人的财务困难。2．债务重组后在表面上增加债务企业的账面利润,但实际上债务企业并没有现金流入,而上缴企业
New Accounting Standards for Business Enterprises No. 12 - Debt Restructuring “, the original” due to obligee creditor concession caused by the debtor’s debt or less repayments of capital reserve “approach, changed to” debt restructuring income included in the business outside income". I think this amendment is debatable. The specific reasons are as follows: 1. The debtor’s debt restructuring is the direct cause because the enterprise does not have enough cash to pay to the creditors, and the reorganization of income included in non-operating income, increase the total amount of profits, thereby increasing the burden on corporate income tax will aggravate the debtor’s financial difficulties. 2. Debt restructuring on the surface to increase debt business book profit, but in fact the debt business does not have cash inflows, while the companies turned over