企業(yè)債務(wù)重組的會(huì)計(jì)問(wèn)題研究[開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書(shū)】


中文摘要
債務(wù)重組是債務(wù)人發(fā)生財(cái)務(wù)困難時(shí)債權(quán)人同意作出讓步的行為。這種讓步產(chǎn)生了對(duì)償債物資的計(jì)量和債務(wù)重組收入或損失的會(huì)計(jì)處理問(wèn)題。我國(guó)債務(wù)重組會(huì)計(jì)準(zhǔn)則很大程度上借鑒了國(guó)際準(zhǔn)則的作法，在原準(zhǔn)則的基礎(chǔ)上有很大的改進(jìn)，但在某些會(huì)計(jì)問(wèn)題上依然不能全面反映會(huì)計(jì)信息質(zhì)量的要求，存在著許多會(huì)計(jì)問(wèn)題。本文從債務(wù)重組的概念出發(fā)，結(jié)合債務(wù)重組的起因進(jìn)行探討，然后以債權(quán)人和債務(wù)人的立場(chǎng)分別分析我國(guó)債務(wù)重組準(zhǔn)則對(duì)不同重組方式的會(huì)計(jì)處理方法，并結(jié)合比較復(fù)雜的案例加以分析，以求能夠更多的找出存在的會(huì)計(jì)問(wèn)題。其次，對(duì)一些被廣泛議論的債務(wù)重組會(huì)計(jì)問(wèn)題提出了解決的方案，目前存在的問(wèn)題大多是會(huì)計(jì)處理不能符合會(huì)計(jì)信息質(zhì)量要求，最后總結(jié)了進(jìn)行債務(wù)重組研究的意義與價(jià)值。
關(guān)鍵詞：債務(wù)重組 會(huì)計(jì)處理 會(huì)計(jì)問(wèn)題 會(huì)計(jì)信息質(zhì)量

 
ABSTRACT
Debt restructuring is the debtor's financial difficulties, the behavior of the creditors agreed to make concessions. This concession resulted in the measurement of material on debt and debt restructuring of income or loss accounting treatment. Debt Restructuring Accounting Standards in China owes much to international guidelines practice guidelines based on the original there is a great improvement, but on certain accounting issues still can not fully reflect the quality of accounting information requirements, there are a number of accounting. In this paper, the concept of debt restructuring, combined with the causes of debt restructuring; then the position of creditors and debtors analysis of the debt restructuring guidelines were different ways of restructuring the accounting treatment, combined with the more complex cases to be analyzed, in order to be able to more to identify the existing accounting issues. Secondly, for some discussion of accounting issues has been widely proposed solutions, many existing accounting treatment of accounting issues are mostly unable to meet the quality requirements of accounting information, finally summed up the restructuring of debt the meaning and value.
Keywords: Debt Restructuring; Accounting treatment; Accounting issues; Quality of accounting information

 
目錄
中文摘要 I
ABSTRACT II
引言 1
一 債務(wù)重組的含義和產(chǎn)生 2
（一）債務(wù)重組的含義 2
（二）債務(wù)重組的產(chǎn)生 2
（三）債務(wù)重組產(chǎn)生的意義 3
1.債務(wù)重組產(chǎn)生對(duì)債權(quán)人的意義 3
2.債務(wù)重組產(chǎn)生對(duì)債務(wù)人的意義 3
二 債務(wù)重組的會(huì)計(jì)處理 4
（一）債權(quán)人的會(huì)計(jì)處理 4
1.以債務(wù)轉(zhuǎn)為資本清償債務(wù)的會(huì)計(jì)處理 4
2.以修改其他債務(wù)條件清償債務(wù)的會(huì)計(jì)處理 4
3.以組合方式清償債務(wù)的會(huì)計(jì)處理 5
（二）債務(wù)人的會(huì)計(jì)處理 5
1.以債務(wù)轉(zhuǎn)為資本清償債務(wù)的會(huì)計(jì)處理 5
2.以修改其他債務(wù)條件清償債務(wù)的會(huì)計(jì)處理 6
3.以組合方式清償債務(wù)的會(huì)計(jì)處理 6
三 案例分析 7
（一）債務(wù)人甲公司的會(huì)計(jì)處理 7
1.債務(wù)人的重組分析 7
2.債務(wù)人進(jìn)行的會(huì)計(jì)處理 7
（二）債權(quán)人乙公司的會(huì)計(jì)處理 8
1.債權(quán)人的重組分析 8
2.債權(quán)人進(jìn)行的會(huì)計(jì)處理 8
（三）對(duì)債權(quán)債務(wù)人的會(huì)計(jì)處理進(jìn)行的評(píng)述 9
四 債務(wù)重組帶來(lái)的會(huì)計(jì)問(wèn)題 10
1.相關(guān)稅費(fèi)處理在債務(wù)重組準(zhǔn)則中沒(méi)有明確規(guī)定 10
2.債務(wù)重組損益全部計(jì)入當(dāng)期損益不符合權(quán)責(zé)發(fā)生制原則和配比原則 10
3.債務(wù)重組損失的反映違背了一致性原則 10
4.公允價(jià)值的運(yùn)用缺乏市場(chǎng)基礎(chǔ) 11
5.抵債固定資產(chǎn)入賬違背謹(jǐn)慎性原則 11
五 對(duì)債務(wù)重組帶來(lái)會(huì)計(jì)問(wèn)題的應(yīng)對(duì)措施 12
（一）對(duì)重組產(chǎn)生的相關(guān)稅費(fèi)處理問(wèn)題的措施 12
（二）債務(wù)重組損益是否一次計(jì)入當(dāng)期損益的處理措施 12
（三）對(duì)重組損益反映在一個(gè)會(huì)計(jì)賬戶的處理措施 12
（四）公允價(jià)值合理運(yùn)用的應(yīng)對(duì)措施 13
（五）固定資產(chǎn)入賬價(jià)值缺乏謹(jǐn)慎的處理措施 13
六 總結(jié) 14
參考文獻(xiàn) 15
致謝 16