| 谈债务重组中的非现金资产的入账价值确认问题 |
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| 引用本文： | 杨志建.谈债务重组中的非现金资产的入账价值确认问题[J].温州职业技术学院学报,2004,4(1):26-28. |
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| 作者姓名： | 杨志建 |
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| 作者单位： | 温州市财政局,浙江,温州,325005 |
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| 摘 要： | 《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。由于坏账准备的计提，可能出现非现金资产入账价值为负数，因此建议非现金资产入账价值宜根据债权的账面余额加以确定。
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| 关 键 词： | 债务重组 非现金资产 入账价值 债权 企业 财务管理 会计准则 |
| 文章编号： | 1671-4326(2004)01-0026-03 |
| 修稿时间： | 2003年12月9日 |
On the Issue of Determining the Recording Value of Non-cash Asset in Debt Reconstruction |
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| YANG Zhi-jian.On the Issue of Determining the Recording Value of Non-cash Asset in Debt Reconstruction[J].Journal of Wenzhou Vocational & Technical College,2004,4(1):26-28. |
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| Authors: | YANG Zhi-jian |
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| Abstract: | According to Accounting Criteria of Enterprises Debt Reconstruction, in paying debt by non-cash asset, the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit. Because of the drawing of bad debt allowance, the recording value of non-cash asset may become negative number. Therefore, the author suggests determining the recording value of non-cash asset by the book balance of the credit. |
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| Keywords: | Debt reconstruction Non-cash asset Recording value Determination |
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