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建立人际资源圈Modify other terms of a debt restrict--论文代写范文
2016-04-18 来源: 51Due教员组 类别: Paper范文
51Due论文代写网精选paper代写范文:“Modify other terms of a debt restrictc”。这篇论文主要讲述的是财政部发布了重新修订后的《企业会计准则—债务重组》，新准则对债务重组的会计处理作了较为详尽的规定，本文着重对新准则中关于修改其他债务条件债务重组的会计处理进行探讨。
Define new standards in the debt restructuring is: "In the financial difficulties of the debtor , creditors make concessions in accordance with the determination of matters which the agreement reached with the debtor or the court ." Specific ways include: assets to settle the debt , the debt into capital and modify other terms of a debt portfolio and the above three ways , etc. Here's the new guidelines on revising the accounting treatment of other conditions of debt restructuring, debt will be described in detail.
Modify the contents of the other terms of a debt
Modify other debt conditions in specific accounting practices , including reducing the principal operations , eliminating interest , lower interest rates , extend the deadlines . Modification of other terms of a debt after debt and debt still exists. To modify the conditions of debt restructuring other debt , the debtor and the creditor should not be attached separately and attached to or conditional or conditional two circumstances:
Or conditional , generally refers to lower interest rates. For example, the original interest rate is 5 percent , then dropped to 3% , then tend to attach a condition , such as a year after the debt restructuring of the debtor's profits , the recovery rate to 5 %, no profit will continue to maintain 3%. Day in the debt restructuring does not know whether the debtor will be profitable next year , that is an additional condition of this condition is uncertain , then this condition is or conditional . If interest rates directly from 5 % to 3 % is not attached or conditional debt restructuring. Not attached or conditional exemption of interest include debt restructuring , reducing principal , extend deadlines .
Accounting treatment
Not attached or conditional debt restructuring (including exempt interest , reducing the principal amount , extension , etc. )
In this case the debtor and the creditor in the debt restructuring will generate new accounts payable - accounts receivable and debt restructuring - debt restructuring. For new debt and debt , debtors and creditors should be measured at fair value basis . The fair value of the restructured debt and debt refers to future cash flows , discounted at the effective interest rate , the present value is folded fair value .
Debtor should be restructured debt at fair value as recorded value of the new debt. The basic entries:
By: Accounts payable - ( book value of debt to be restructured before ) before reorganization
Credit: Accounts payable - ( fair value of the restructured debt ) after the reorganization
Operating income - Gain on debt restructuring
Creditors should be fair value of the restructured debt as the recorded value of new claims . The basic entries:
By: Accounts receivable - ( fair value of the restructured debt ) after the reorganization
Operating expenses - debt restructuring losses ( impairment loss is credited or assets)
Provision for bad debts
Credit: Accounts receivable - Restructuring ago
[Example] Bank B 20 × 9 years 31 December loan receivable carrying a balance of 10.7 million yuan , of which , 700,000 million was accrued interest receivable , loan interest rate of 7% . Since Company A continued loss , cash flow difficulties, unable to pay the loan maturity should be 20 × 9 years 31 December , by mutual agreement , at 2 × 10 years on January 1 debt restructuring . B Bank agreed to loan principal is reduced to eight million yuan, removed all interest owed by the debtor ; interest rates from 7% to 5% ( equal to the real interest rate ) , and to extend debt maturities to 2 × 11 years December 31 , interest paid annually . The debt set of protocols implemented from the date of signing of the agreement . Bank B is the loan of 500,000 yuan provision for loan impairment .
A company accounting treatment
2 × 10 years on January 1 , calculate debt restructuring Profits : 10 700000-8000000 = 2700000 ( yuan )
By: Long-term borrowings - B Banks 10,700,000
Credit: Long-term loans - Debt Restructuring - B Banks 8000000
Operating income - 2,700,000 Gain on debt restructuring
The bank's accounting treatment B
2 × 10 years on January 1 , loss on debt restructuring : 10700 000-8000000-500000 = 2200000 ( yuan )
By: Long-term loans - Debt Restructuring - A company + principal 8000000
Loan impairment charges 500000
Operating expenses - 2,200,000 Loss on debt restructuring
Credit: Long-term loans - A company 10700000
( Note: " Long-term loans " is a special banking account is credited to the bank account asset class indicates a decrease in long-term assets, loans , debit indicates an increase in long-term loan assets " loan impairment " is equivalent to general business . " bad debts " )
Attached or conditional debt restructuring means attached to the debt restructuring or reorganization to cope with the condition . Or amount payable , is the future of certain expenses in accordance with the items and events occur . Future appears uncertain matters . Attached or conditional debt restructuring , the debtor , the debt modify the terms of the debt after debt restructuring conditions , modified or involving the balance payable , and the amount payable or meet or liabilities are expected to confirm the matters conditions , the debtor shall be payable balance or recognized as a provision . The recorded value and the estimated amount of the liability and the carrying value of debt restructuring and reorganization of the difference between the debt as debt restructuring gains, profit or loss.
For creditors to modify the terms of a debt after debt restructuring carried out , such as the revised terms of the debt or receivable balances related to , or should not be receivable balances , shall be included in the carrying value of the debt to be restructured .
Connect example , is assumed to be attached or conditional debt restructuring. Or conditional , if Company A 2 × 10 years of earnings , then return to 2 × 11 7 per cent per annum . Assuming 2 × 10 years A company is profitable .
A company ( the debtor )
Restructuring day (2 × 10 years on January 1 )
By: Long-term borrowings 10,700,000
Credit: Long-term borrowings - 8,000,000 Debt Restructuring
Accrued liabilities 160 000
Non-operating income ( inverted squeeze ) 2540000
2 × 10 years on December 30 , entry ditto question at this time entries.
2 × 11 years on December 31 , entries:
By: Finance costs 400 000
Accrued liabilities 160 000
Credit: bank deposits 560 000
Define new standards in the debt restructuring is: "In the financial difficulties of the debtor , creditors make concessions in accordance with the determination of matters which the agreement reached with the debtor or the court ." Specific ways include: assets to settle the debt , the debt into capital and modify other terms of a debt portfolio and the above three ways , etc. Here's the new guidelines on revising the accounting treatment of other conditions of debt restructuring, debt will be described in detail.
Modify the contents of the other terms of a debt
Modify other debt conditions in specific accounting practices , including reducing the principal operations , eliminating interest , lower interest rates , extend the deadlines . Modification of other terms of a debt after debt and debt still exists. To modify the conditions of debt restructuring other debt , the debtor and the creditor should not be attached separately and attached to or conditional or conditional two circumstances:
Or conditional , generally refers to lower interest rates. For example, the original interest rate is 5 percent , then dropped to 3% , then tend to attach a condition , such as a year after the debt restructuring of the debtor's profits , the recovery rate to 5 %, no profit will continue to maintain 3%. Day in the debt restructuring does not know whether the debtor will be profitable next year , that is an additional condition of this condition is uncertain , then this condition is or conditional . If interest rates directly from 5 % to 3 % is not attached or conditional debt restructuring. Not attached or conditional exemption of interest include debt restructuring , reducing principal , extend deadlines .
Accounting treatment
Not attached or conditional debt restructuring (including exempt interest , reducing the principal amount , extension , etc. )
In this case the debtor and the creditor in the debt restructuring will generate new accounts payable - accounts receivable and debt restructuring - debt restructuring. For new debt and debt , debtors and creditors should be measured at fair value basis . The fair value of the restructured debt and debt refers to future cash flows , discounted at the effective interest rate , the present value is folded fair value .
Debtor should be restructured debt at fair value as recorded value of the new debt. The basic entries:
By: Accounts payable - ( book value of debt to be restructured before ) before reorganization
Credit: Accounts payable - ( fair value of the restructured debt ) after the reorganization
Operating income - Gain on debt restructuring
Creditors should be fair value of the restructured debt as the recorded value of new claims . The basic entries:
By: Accounts receivable - ( fair value of the restructured debt ) after the reorganization
Operating expenses - debt restructuring losses ( impairment loss is credited or assets)
Provision for bad debts
Credit: Accounts receivable - Restructuring ago
[Example] Bank B 20 × 9 years 31 December loan receivable carrying a balance of 10.7 million yuan , of which , 700,000 million was accrued interest receivable , loan interest rate of 7% . Since Company A continued loss , cash flow difficulties, unable to pay the loan maturity should be 20 × 9 years 31 December , by mutual agreement , at 2 × 10 years on January 1 debt restructuring . B Bank agreed to loan principal is reduced to eight million yuan, removed all interest owed by the debtor ; interest rates from 7% to 5% ( equal to the real interest rate ) , and to extend debt maturities to 2 × 11 years December 31 , interest paid annually . The debt set of protocols implemented from the date of signing of the agreement . Bank B is the loan of 500,000 yuan provision for loan impairment .
A company accounting treatment
2 × 10 years on January 1 , calculate debt restructuring Profits : 10 700000-8000000 = 2700000 ( yuan )
By: Long-term borrowings - B Banks 10,700,000
Credit: Long-term loans - Debt Restructuring - B Banks 8000000
Operating income - 2,700,000 Gain on debt restructuring
The bank's accounting treatment B
2 × 10 years on January 1 , loss on debt restructuring : 10700 000-8000000-500000 = 2200000 ( yuan )
By: Long-term loans - Debt Restructuring - A company + principal 8000000
Loan impairment charges 500000
Operating expenses - 2,200,000 Loss on debt restructuring
Credit: Long-term loans - A company 10700000
( Note: " Long-term loans " is a special banking account is credited to the bank account asset class indicates a decrease in long-term assets, loans , debit indicates an increase in long-term loan assets " loan impairment " is equivalent to general business . " bad debts " )
Attached or conditional debt restructuring means attached to the debt restructuring or reorganization to cope with the condition . Or amount payable , is the future of certain expenses in accordance with the items and events occur . Future appears uncertain matters . Attached or conditional debt restructuring , the debtor , the debt modify the terms of the debt after debt restructuring conditions , modified or involving the balance payable , and the amount payable or meet or liabilities are expected to confirm the matters conditions , the debtor shall be payable balance or recognized as a provision . The recorded value and the estimated amount of the liability and the carrying value of debt restructuring and reorganization of the difference between the debt as debt restructuring gains, profit or loss.
For creditors to modify the terms of a debt after debt restructuring carried out , such as the revised terms of the debt or receivable balances related to , or should not be receivable balances , shall be included in the carrying value of the debt to be restructured .
Connect example , is assumed to be attached or conditional debt restructuring. Or conditional , if Company A 2 × 10 years of earnings , then return to 2 × 11 7 per cent per annum . Assuming 2 × 10 years A company is profitable .
A company ( the debtor )
Restructuring day (2 × 10 years on January 1 )
By: Long-term borrowings 10,700,000
Credit: Long-term borrowings - 8,000,000 Debt Restructuring
Accrued liabilities 160 000
Non-operating income ( inverted squeeze ) 2540000
2 × 10 years on December 30 , entry ditto question at this time entries.
2 × 11 years on December 31 , entries:
By: Finance costs 400 000
Accrued liabilities 160 000
Credit: bank deposits 560 000
B Bank: Debt Restructuring day , do not do the expected assets. Debt Restructuring May and 2 × 10 at the end of the entry as above question .
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