集团内债务重组业务的合并抵销

在《企业会计制度》中,没有规定在编制合并报表时企业集团发生债务重组业务合并抵销方法,而实践中集团内债务重组合并会计报表抵销时点问题却时有发生。实施合并会计报表抵销处理,可采取以低于债务账面价值的现金清偿债务时的合并报表抵销以非现金资产抵偿债务时的合并报表抵销、以债务转为资本时合并的抵销及修改其他债务条件的合并报表抵销等多种方法,并把握债务重组的形成,使其符合债务重组业务合并抵销处理原则要求。

Recombinate and Offset About the Affair of Debt Restructuring in Internal Group

In "Enterprise's Accounting Bylaw",there is not stipulated the method of recombinate and offset debt affair restructuring in internal group while working out the report form.But the problem appears occasionally when accounting statement recombinate and offset debt affair for internal group in practice.Amalgamate the method of accounting affair recombinate and offset can lower debt book value than the stage of clearing up the debt by cash and the state that debt is transferred to the capital compensate,and can hold form of debt recombinate.It could accord with the principle requirement debt recombinate and offset.