债务重组对会计处理的影响

债务重组对会计账务处理的影响是多方面的,主要表现在债权企业的资产减少和债务企业负债减少两个方面.由于债务重组涉及到不同的会计主体,会计人员依据的理论不同,会计账务处理也就有所不同,会计报告所反映的有关信息也会有所差异.因此,只有客观公正地站在不同会计主体的角度,严格遵循有关原则规定,真实正确地监督反映债务重组所引起的会计事项及其差异变化,才能确保会计信息的质量.

Analysis of Liahislities Rearrangement Accounting

Liabilities rearrangement affects many aspects of accounting,which mainly makes the creditors' assets and debitors' liabilities decrease.As the liabilities rearrangement involves different accounting entities, and accountants' theory is different ,accounting processing and the related information on the reports are also different.So,if only accountants objectirely and fairly stand for different accounting entities,strictly obey the related principles and regulations,trubly and correctly supervise and show accounting transations from the liabilities rearrangement,the accounting information quality can be maintained.