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2001年,某经济报考试专页上刊登了一篇题为《债务重组业务中的会计处理问题》的辅导文章,文中提供的例题为:W公司在3月销售一批材料给K公司,售价100,000元,W公司收到K公司一张面值117,000元、7%年利率、6个月期限的票据。票据到期时,K公司无能力偿还货款,经双方协商,W公司同意K公司用产品偿还,该产品市价80,000元,成本70,000元,增值税率17%,假定W公司为该项应收账款计提坏账准备600元,K公司为该产品计提存货跌价损失准备500元。问:债务人因债务重组产生的损失或应计入资本公积的金额为(元):A、27,495,B、37,995,C、27,995,D、37,495。文中提供的答案为D,债务重组时的会计分录如下(票据到期时,双方先分别将票据面值
In 2001, an economic newspaper exam page published an article titled “Accounting Issues in Debt Restructuring Operations,” which provided examples of the following: W Company sold a batch of materials to K Company for sale in March Price 100,000 yuan, W company received a company K face 117,000 yuan, 7% annual interest rate, 6-month note. When the bills expire, Company K is unable to repay the purchase price. Upon mutual negotiation, Company W agrees to repay the Company K with the product. The product is priced at RMB80,000 and costs RMB70,000 with a VAT rate of 17%. Assuming Company W is the account receivable Provision for bad debts of 600 yuan, K company provision for the product loss of inventory impairment 500 yuan. Q: The debtor due to debt restructuring or should be included in the capital reserve is the amount of (yuan): A, 27,495, B, 37,995, C, 27,995, D, 37,495. The answer provided in the article is D. The accounting entries of debt restructuring are as follows (when the notes expire,