債務(wù)重組介紹，濟(jì)南代理記賬公司相關(guān)知識

　　Debt restructuring, bookkeeping agency company jinan related knowledge

　　債款重組，又稱債款重整，是指債權(quán)人在債款人發(fā)作財政艱難時，本著友愛洽談的原則，在法令的監(jiān)督下，債權(quán)人對債款人作出的退讓。債款重組主要有以下幾種方法：

　　The debt restructuring, debt restructuring, and mean creditors in the debt person attacks financial hardship, based on the principle of love and negotiation, in law, under the supervision of creditors to debt to make concessions. Debt restructuring has the following several ways:

　　1.以非現(xiàn)金(包含庫存現(xiàn)金和銀行存款，下同)財物清償悉數(shù)或有些債款。濟(jì)南代理記賬公司

　　1. To non-cash (including cash on hand and cash in bank, similarly hereinafter) property pay off all or some of the debt. Jinan bookkeeping agency company

　　2.修正負(fù)債條件清償悉數(shù)或有些債款。包含延伸還款期限、降低利率、免除敷衍未付的利息、削減本金等。

　　2. The correction liabilities condition pay off all or some of the debt. Contains extended repayment period, lower interest rates, exempt from elaborate unpaid interest and principal reduction, etc.

　　3.債款人經(jīng)過發(fā)行權(quán)益性證券清償悉數(shù)或有些債款。可是，以發(fā)行權(quán)益性證券用于清償悉數(shù)或有些債款，在法令上有必定的約束。例如，依照中國《公司法》規(guī)則，公司發(fā)行新股必須具有一定的條件，只要在滿意《公司法》規(guī)則的條件后才可以發(fā)行新股。

　　3. The debt by issuing equity securities pay off all or some of the debt. But, in order to issue equity securities used to pay off all or some of the debt, the constraints must be on the law. For example, in accordance with the rules of the company law of China, the company issuing new shares must have certain conditions, as long as after satisfied with the condition of the company law rules to issue new shares.

　　4.以以上三種方法組合的方法清償悉數(shù)或有些債款。

　　4. With the above three methods combination way to pay off all or some of the debt.

　　通常情況下，債款人與債權(quán)人經(jīng)過以非現(xiàn)金財物、發(fā)行權(quán)益性證券、修正負(fù)債條件等方法進(jìn)行債款重組后，債權(quán)人對債款人會作出有些退讓，以便使債款人重新安排財政資金，或得以清償債款。因而，如果在債款重組中，債款人以非現(xiàn)金財物或發(fā)行權(quán)益性證券的公允價值大于債款人應(yīng)償還的債款，則債權(quán)人沒有在債款重組

　　Usually, debt with creditors through for non-cash property, issuance of equity securities, debt restructuring after correction methods such as debt condition, creditors of debt will make some concession, so that the debt people arrange finance capital, or to pay off debt. Therefore, if in a debt restructuring, debt by non-cash property or the fair value of the equity securities issued more than debt shall repay debt, the creditor in debt restructuring

　　過程中作出退讓，在這種情況下，也可不視為是一種債款人發(fā)作暫時性財政艱難而進(jìn)行的債款重組。應(yīng)當(dāng)在“財物負(fù)債表”的流動財物項目中分別反映：“期貨會員資歷出資”包含在“財物負(fù)債表”中的“長期股權(quán)出資”項目內(nèi)：“期貨損益”在“利潤表”上單列項目反映;企業(yè)年度內(nèi)請求退會、轉(zhuǎn)讓或被撤銷會員資歷而回收的會員資歷出資，應(yīng)作為出資活動，在“現(xiàn)金流量表”中反映。另外，在會計報表附注中，應(yīng)當(dāng)發(fā)表“期貨會員資歷出資”、“提交質(zhì)押品的帳面價值”以及“持倉合約的浮動盈余”等。

　　Backed down in the process, in this case, the attack is not regarded as a kind of debt temporary fiscal difficult for debt restructuring. Should be in the flow of "property sheet" property projects respectively reflect: "futures membership qualifications capital contribution" included in the "property sheet" in the "long-term equity investment" project: "futures profit and loss" on the "income statement" separately disclosed; Enterprise will request refund within the year, transfer or revoked member qualifications and recycling qualifications and should be as capital, reflect in the "cash flow". In addition, in the notes to the accounting shall be issued a membership qualifications "futures investment", "submitted to the book value of collateral" and "open contract floating surplus", etc.

　　濟(jì)南代理記賬公司:http://www.irmblog.cn/