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 Wysłany: Nie 4:43, 29 Maj 2011 Temat postu: abercrombie pas cher mge tbl mcyn dwb |
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Practice guidelines for the new debt restructuring Analysis (1)
way of debt restructuring. New accounting standards is the debt restructuring, the debtor is in financial difficulties, creditors in accordance with its agreement with the debtor or the court's decision to make concessions in the matter. Debt restructuring, including the assets, debt, debt is converted into capital, modify the conditions of other debt (reduce principal or interest), mixed restructuring. Second, the major accounting (a) the debtor in cash to repay debt book value lower than the cash settlement of debt obligations, the debtor should be carrying the debt restructuring value and the difference between cash paid is recognized as profit or loss; creditor claims should receive the cash book balance of the difference between the recognized as the current loss. Note that the creditor has claims provision of the This paper from China Union WWW.LWLM.COM collected. Here called Cases 1,2006 Feb. 10,abercrombie pas cher, A company sells a number of materials to B Company, excluding tax price of 100 000, VAT rate is 17%. March 20 that year, B Company's financial difficulties occur, not according to the contract debt. By mutual agreement, A Company B agreed to a 20 000 million reduction of debt, to immediately repay the balance in cash. A company does not provision for bad debts of claims. 1, B company (the debtor) the book value of debt restructuring should be the difference between cash paid = 117000-97000 = 20 000 (RMB) by: Accounts payable - A Company 117 000 loans: bank deposits 97 000 operating income - Gain on debt restructuring 20 000 2, A Company (creditor) by: bank deposit 97 000 operating expenses - debt restructuring loss 20 000 Credit: Accounts receivable 117 000 (ii) to repay the debt non-cash assets to pay off a debt of non-cash assets, the debtor should the book value of debt restructuring and transfer between the fair value of non-cash assets the difference is recognized in profit or loss; creditors should accept non-cash assets at their fair value, the book balance of the debt restructuring and non-cash assets received the difference between the fair value be recognized as current period losses. Creditor has made provision for the impairment of the creditors in the current period losses, impairment should be washed. Cases 2,ghd prezzi,2006 January 1, A company sells a number of materials to the B company, tax price of 105 000. July 1, 2006, B company in financial difficulty, unable to repay debts under the contract. By mutual agreement, A Company B Company agreed to offset the accounts receivable with the product. The product price is 80 000, VAT rate is 17%, production cost is 70 000. B Company and provided the material for the transfer of inventories 500. A company claims for bad debts 500. Assumption does not consider other taxes and fees. 1, B company (the debtor) debt restructuring at: the book value of debt restructuring = 105 000 (million) the book value of the transfer of product = 69 500 = 7000-500 (yuan) VAT Output tax = 80 000 * 17% = 13 600 (yuan) profit or loss should be recognized 000-69500-13 = 105 600 = 21 900 ( million) Accounting Treatment: by: Accounts payable-A Company 105 000 inventories ; ; 500 Credit: Main business revenue ; 80 000 ; tax payable - VAT (tax) 13 600 operating income - Gain on debt restructuring ; 21 900 by: Cost of ; 70 000 credit: inventory of goods ; 70 000 2, A Company ( creditors) by: raw materials 80 000 tax payable - VAT (proceeds tax) 13 600 inventories ; 500 operating expenses - debt restructuring loss of 10 900 goods: Accounts receivable-B Enterprises ; 105 000 case on 10 February 3,2006, A company sells a number of materials to the B company and B company receives a face value of issued and accepted the 100 000 million, annual interest rate of 7%, 6-month bills due debt. August 10 that year,mbt schoenen online kopen, B Company into financial difficulties, can not be honored notes. By mutual agreement, A Company B Company agreed to offset this with a piece of equipment notes receivable. The fair value of this equipment is 81 000 yuan, 000 yuan to 120 historical cost, accumulated depreciation,christian louboutin italia, 30 000, clean-up costs 1,000 yuan, impairment of 9 000. A company does not provision for bad debts of claims. Assumption does not consider other relevant taxes and fees. 1, B company (the debtor) by: Disposal of fixed assets 81 000 accumulated depreciation 30 000 impairment of fixed assets 9 000 ; loans: Fixed assets ; 120 000 by: Disposal of fixed assets 1 000 loans: bank deposits 1 000 balance = +1 000 = 82 81 000 000 (million) by: Notes payable-A Enterprise 103 500 operating expenses - net loss on disposal of fixed assets ; 1 000 Credit: Disposal of fixed assets 82 000 operating income - Gain on debt restructuring ; 22 500 2, A Company (creditor) by: Fixed assets ; 81 000 operating expenses - debt restructuring credit losses 22 500 : notes-B Company B 103 500 assume the equipment the company used the fair value of debt 90 000,thomas sabo uhren, other information remains the same, the B Company and A Company's financial processing is as follows: 3, B company (the debtor) by: Disposal of fixed assets ; 81 000 accumulated depreciation ; 30 000 impairment of fixed assets 9 000 Loan: Fixed assets 120 000 by: Fixed assets clean 1 000 ; loans: bank deposits ; 1 000 Enterprise 103 500 ; Credit: Disposal of fixed assets 82 000 operating income - Gain on debt restructuring 13 500 - on disposal of fixed Net assets 8 000 4, A Company (creditor) by: Fixed assets 90 000 operating Expenditures - debt restructuring credit losses 13 500 : notes-B Company ; 103 500 (c) conversion of debt into capital of the debtor, the debt into capital, some less than the fair value of equity book value of debt, debt restructuring is the difference between the two gains and losses included in operating income. Share or shares at nominal value of equity is recognized as paid-in capital or equity. The fair value of equity and equity share of par value or shares shall be credited to capital reserve. Debt into capital, the debtor may be some taxes such as stamp duty. Under normal circumstances, these costs are charged to profit or loss in the event.
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