债务重组介绍，济南代理记账公司相关知识

　　债务重组介绍，济南代理记账公司相关知识

　　Debt restructuring, bookkeeping agency company jinan related knowledge

　　债款重组，又称债款重整，是指债权人在债款人发作财政艰难时，本着友爱洽谈的原则，在法令的监督下，债权人对债款人作出的退让。债款重组主要有以下几种方法：

　　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.以非现金(包含库存现金和银行存款，下同)财物清偿悉数或有些债款。济南代理记账公司

　　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.修正负债条件清偿悉数或有些债款。包含延伸还款期限、降低利率、免除敷衍未付的利息、削减本金等。

　　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.债款人经过发行权益性证券清偿悉数或有些债款。可是，以发行权益性证券用于清偿悉数或有些债款，在法令上有必定的约束。例如，依照中国《公司法》规则，公司发行新股必须具有一定的条件，只要在满意《公司法》规则的条件后才可以发行新股。

　　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.以以上三种方法组合的方法清偿悉数或有些债款。

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

　　通常情况下，债款人与债权人经过以非现金财物、发行权益性证券、修正负债条件等方法进行债款重组后，债权人对债款人会作出有些退让，以便使债款人重新安排财政资金，或得以清偿债款。因而，如果在债款重组中，债款人以非现金财物或发行权益性证券的公允价值大于债款人应偿还的债款，则债权人没有在债款重组

　　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

　　过程中作出退让，在这种情况下，也可不视为是一种债款人发作暂时性财政艰难而进行的债款重组。应当在“财物负债表”的流动财物项目中分别反映：“期货会员资历出资”包含在“财物负债表”中的“长期股权出资”项目内：“期货损益”在“利润表”上单列项目反映;企业年度内请求退会、转让或被撤销会员资历而回收的会员资历出资，应作为出资活动，在“现金流量表”中反映。另外，在会计报表附注中，应当发表“期货会员资历出资”、“提交质押品的帐面价值”以及“持仓合约的浮动盈余”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.

　　济南代理记账公司:http://www.jnqqjz.com/