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在大多数中小企业,或多或少的存在股东借款给公司用于公司筹建或资金周转的情况,借款人即是公司股东又是公司债权人,本文简称债权股东。那么该债权股东所持有的公司股权在被收购的同时,债权股东要求公司归还借款时,并购双方应如何恰当的进行会计处理,才能最大限度的体现股东权益,保证并购收益?本文以案例形式,对并购中股东债权的会计处理,结合企业会计准则及并购双方交易实质,提出了不同的会计处理方法及看法。
In most small and medium-sized enterprises, there is more or less shareholder loans to the company for the company’s construction or cash flow, the borrower is the company’s shareholders and corporate creditors, this article referred to as shareholders. So when the shareholders ’equity held by the creditor’s rights is acquired and the creditors require the company to repay the borrowings, how should both the merger and acquisition parties conduct proper accounting treatment in order to maximize the shareholders’ rights and interests and ensure the benefits of mergers and acquisitions? , Accounting treatment of creditor’s rights in the merger and acquisition, combined with the accounting standards for business enterprises and the nature of the transactions between the two parties, put forward different accounting treatment methods and opinions.