Accounting treatment of debt restructuring under different mixed restructuring methods Abstract Mixed restructuring refers to debt restructuring in the form of two or more debt combinations. In this paper, different mixed reorganization methods are used to deal with the same example, so that readers can make comparative analysis in their study and master the main points and laws of accounting treatment. Mixed recombination mode; Debtor and creditor; Debt restructuring; Accounting treatment 1. Example of debt restructuring combining cash and non-cash assets 1, enterprise A and enterprise B are general VAT taxpayers. Enterprise A sold a batch of products to enterprise B on May 8, 2008/KLOC-0. Product sales revenue100000 yuan, value-added tax output170000 yuan. The payment date agreed by both parties is1July 8. When the debt expires, enterprise B is unable to repay the debt due to financial difficulties. After consultation with Enterprise A, the following debt restructuring agreement was reached on July 30, 2008: Enterprise B paid RMB 65,438+000,000 in cash, and paid off the debt with an inventory commodity with a cost of RMB 600,000, a fair value of RMB 700,000 and an output tax of RMB 65,438+065,438+09. It is required to prepare accounting entries related to debt restructuring of enterprise A and enterprise B respectively. (i) Enterprise B (debtor) 1. Calculation: (1) restructuring income = book value of restructuring debt-(cash paid+fair value of non-cash assets transferred+VAT output tax) =1170 000-(100 000). 0 000 (yuan) (2) transfer gain and loss = fair value of transferred non-cash assets-book value of transferred non-cash assets = 700 000-600 000 =+ 100 000 (yuan) > 0 (belonging to transfer income) 2. Accounting entry: (1) Debit: accounts payable -A. 000 loan: main business income of 700,000 loan: tax payable-value-added tax payable-output tax 19000 loan: non-operating income-debt restructuring profit of 25 1000(2) loan: main business cost. Debit: Taxes payable-VAT payable-input tax of 65,438+065,438+09,000; Bad debt reserve is 25,654,38+0,000. 170 000 2. Suppose enterprise A makes provision for bad debts of RMB 2,465,438+0,000: debit: bank deposit/kloc-0,000,000: inventory of RMB 700,000 (recorded according to the fair value of the transferred non-cash assets): tax payable-VAT payable-input tax/kl. The full text of 38+0 000 comes from:/kuaijihuishen/kuaijiyanjiu/2010-07-25/1425.html.