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zhai wu zhong zu shi xiu gai qi ta zhai wu tiao jian de hui ji chu li
Author(s): 
Pages: 43-44
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  转销现金资产应付账款固定资产清理坏账准备营业外支出账面价值减记存货跌价准备金额确认;
Abstract: 《企业会计制度》规定:以修改其他债务条件进行债务重组的,如果重组债务的几项价值大于将来应付金额,债务人应将重组账面价值减记至将来应付金额,减记的金额确认为资本公积;如果重组债务的账面价值等于或小于将来应付金额,债务人不作账务处理。例:某上市公司应付乙单位100万元销货款,早已逾期,经双方协商处理如下:60%的债务,以现金偿还20万元和一辆汽车抵偿35万元(该汽车账面原价60万元,已计提折旧15万元),豁免5万元;40%的债务延期一年并加付5%的利息。上述债务重组,重组后应付账款的未来应付金额为42万元(100×40%+100×40%×5%),账务处理为:①借:固定资产清理45万元,累计折旧15
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