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债务人以非现金资产清偿债务 ,包括用企业生产的产品、库存材料、固定资产、拥有的无形资产、长期投资等进行清偿。企业以非现金资产清偿债务 ,会产生两部分差额。一部分是非现金资产的公允价值与其账面价值的差额 ;另一部分是非现金资产的公允价值与应偿付债务的账面价值的差?
The debtors will pay off their debts by using non-cash assets, including liquidation of the products produced by the enterprises, inventories, fixed assets, intangible assets owned, long-term investments and so on. Enterprises to pay off their debts with non-cash assets will have a two-part difference. Part of the difference between the fair value of non-cash assets and its book value; the other part is the difference between the fair value of non-cash assets and the book value of the debt to be paid?