对混合性债务重组会计处理的思考——关于完善债务重组准则的建议  

Suggestions on Improving Accounting Standards for the Mixture of Debt Restructuring

作　　者：罗素清[1] 

机构地区：[1]浙江师范大学商学院,浙江金华321004

出　　处：《商业研究》2003年第17期129-131,共3页Commercial Research

摘　　要：混合性债务重组,由于涉及两种或两种以上方式的组合,所以其会计处理较为复杂,不易理解,由此 引发人们对债务重组准则中相关内容一致性的思考,要特别注重第二种混合性债务重组的会计处理,进一步 完善我国的债务重组准则。Relaed to the combination of two or more methods accounting treatment for the mixture of debt restructuring is very complicated and difficult to understand. So it leads to the thinking of relative content of the accounting standards for debt restructuring consistency. Specil emphasis shouid be put on the second accounting standard for the mixture of debt restructuring. It is necessary to pefect the standard further.

关 键 词：混合性债务重组 债务重组准则 会计处理 账面价值 现金清偿债务 债务转资本 

分 类 号：F271[经济管理—企业管理]