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[1]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,2004,01:26-28.
 YANG Zhi-jian.On the Issue of Determining the Recording Value of Non.cash Asset in Debt Reconstruction[J].Journal of Wenzhou Vocational and Technical College,2004,01:26-28.
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谈债务重组中的非现金资产的入账价值确认问题(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年01期
页码:
26-28
栏目:
出版日期:
2004-03-20

文章信息/Info

Title:
On the Issue of Determining the Recording Value of Non.cash Asset in Debt Reconstruction
作者:
杨志建
温州市财政局,浙江 温州 325005
Author(s):
YANG Zhi-jian
Wenzhou Financial Bureau, Wenzhou, 325005, China
关键词:
债务重组非现金资产入账价值确认
Keywords:
Debt reconstruction:Non—cash assetRecording valueDetermination
分类号:
F275.2
DOI:
10.13669/j.cnki.33-1276/z.2004.01.009
文献标识码:
A
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。
Abstract:
According to Accounting Criteria ofEnterprises 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 ofthe credit.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期]2003—1 2-09
[作者简介]杨忐建(1 97卜),男,浙n:温州人,温州市财政局会计管理处会计师
更新日期/Last Update: 2004-03-20