混合型债务重组中债权人的会计处理方法探析

基于会计理论与会计核算的原则出发，对“债务重组协议未明确规定及明确规定的各种单一重组方式清偿债务金额的混合型债务重组”两类混合债务重组方式进行了分析研究，两者之间的会计处理存在着明显的差别，并提出了各自的会计处理方法．

Exploration of Accounting Treatment of Creditors in the Mixed Debt Restructuring

Based on principles of accounting theory and accounting calculating, this paper analyzes and researches two manners of mixed debt restructuring debt restructuring term which clearly defines the amount of the liquidation of a debt in various single manner of debt restructuring and debt restructuring term which does not clearly define the amount of the liquidation of a debt in various single manner of debt restructuring. There are obvious differences between the accounting treatment of the two manners, finally this paper proposes respective accounting treatment.