自财政部修订的《企业会计准则——债务重组》于2001年实施后,很多会计工作者在实际运用中对有关债务重组的会计处理问题存在这样或那样的疑惑,总是不能条理清晰、游刃有余地去解决问题。为此,笔者概括和总结了这部分内容,并根据相关案例来阐述有关疑难问题。笔者经过对债权人? Since the “Accounting Standards for Business Enterprises - Debt Restructuring”, as revised by the Ministry of Finance, came into effect in 2001, many accounting practitioners have some doubts about the accounting treatment of debt restructuring in their practical application. They can not always be clear and well-defined To solve the problem. To this end, I summarize and summarize this part of the content, and according to the relevant cases to elaborate on the difficult problems. After the author creditors?