| 新旧债务重组准则比较 |
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| 引用本文： | 张桂仁.新旧债务重组准则比较[J].渤海大学学报(哲学社会科学版),2003,25(3):89-90. |
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| 作者姓名： | 张桂仁 |
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| 作者单位： | 锦州师范学院,财税系,辽宁,锦州,121013 |
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| 摘 要： | 2 0 0 1年财政部对《企业会计准则……债务重组》做了一系列修订。修订后的债务重组准则在定义、范围、债务重组方式、债权债务人的会计处理方法等方面 ,都与原准则有很多不同之处 ,对于债务人的债务重组差额 ,新准则不再允许确认债务重组收益 ,而是直接计入资本公积 ,从而避免了非经营性收益对企业利润的歪曲。
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| 关 键 词： | 债务重组 准则 比较 |
| 文章编号： | 1001-6333(2003)03-0089-02 |
| 修稿时间： | 2002年5月24日 |
The Comparison of the New and Old Principles of Debts Covnbination |
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| ZHANG Guiren.The Comparison of the New and Old Principles of Debts Covnbination[J].Journal of Bohai University:Philosophy and Social Science Edition,2003,25(3):89-90. |
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| Authors: | ZHANG Guiren |
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| Abstract: | In 2001, Ministry of finance made a series of amendments to "principle of company accounting...debt reunite". The new principle has many differences in definition, range, means, and the method of accounting to creditor and debtor. The new principle does not allow to identify the balance of the debts as revenue of debts reunite account. The balance should be recorded to capital accumulation fund account to avoid distorting the profit of company by the no operate benefit. |
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| Keywords: | debts reunite principle compare |
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