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按照修订后的《企业会计准则——债务重组》第10条规定,以非现金资产清偿某项债务的,债权人应按重组债权的账面价值作为受让的非现金资产的入账价值。这样,非现金资产的入账价值将受应收债权账面价值的影响。而应收债权的账面价值受已提坏账准备数的影响。同时,《债务重组》准则第13条规定,以现金、非现金资产方式的组合清偿某项债务的,债权人应先以收到的现金冲减重组债权的账
According to Article 10 of the revised Accounting Standard for Business Enterprises - Debt Restructuring, a non-cash asset should be used to repay a debt. The book value of the restructured debt should be the credited value of the non-cash assets transferred. In this way, the recorded value of non-cash assets will be affected by the book value of receivables. The book value of receivables is affected by the provision for bad debts. In the meantime, Article 13 of the “Debt Restructuring” Rule stipulates that if a debt is settled by a combination of cash and non-cash assets, the creditor should first write off the debt of the restructured debt with the cash received