债务重组收益

检验结果表明，债务重组收益与资产规模、扭亏、ST公司、持股、资产负债率有显著的相关关系；

Test result shows that the debt restructuring revenue is correlated with asset scale , turn-loss-to-profit , ST company , stock-holding , debt-to-equity ratio ;

关于债务重组收益的会计处理

Accounting Way of Disposing the Debt Recombined Income

将债务重组收益计入利润表，将会对债务人当期利润产生重大影响。

The debt restructuring income is included in the income statement , which will have a significant impact on current profits .

因为将债务重组收益计入当期损益会增加债务企业当期的利润，从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。

Because of the benefits from debt restructuring will increase the profits of enterprises , so as to provides an opportunity for companies to manipulate profits through related party transactions .

新会计制度资产定义、资产减值确认、虚拟资产处理、债务重组收益的处理等很多方面都充分体现了稳健性原则。

The principle of stability is reflected in such aspects as asset definition , confirmation of asset devaluation , virtual asset management and the earnings of debt recombination in new accounting system .

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

Measurement attributes reintroduced to the " fair value ", instead of the " old maxim book value "; Debt restructuring gains recorded in " non-operating income " recognized as income elements , and no longer included in the " capital reserve " .

新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益，这些都与当今国际准则中的做法相吻合。

The new standard uses the fair value as a metering method , uses estimation technology of current value , and look on the income in restructuring as the current period increase and decrease . All of these are identical with the international criterion in nowadays .

新准则强调了债务人发生财务困难这一前提，引入了公允价值，债务重组收益可以计入当期损益，这些都是新准则与旧准则所不同的地方。

The new guidelines emphasize the debtor is in financial difficulties as premise , the introduction of a fair value , debt restructuring proceeds can be included in the current profit and loss , these are the new criteria and the old guidelines by the different places .

另一方面，应正确对待债务重组产生的收益，投资者在选择股票时，应谨慎对待债务重组所产生的表面效益。

On the other hand , we should correctly deal with the revenue generated by debt restructuring , investors in choosing stocks , debt restructuring should be treated with caution generated by surface-effective .

针对其偏好的盈余管理方式从利用政府支持、利用关联交易、利用债务重组、利用投资收益四个方面进行深层次阐述。

For its preferred way , it analysis on four areas including support of government , related transaction , debt restructuring , investment income deeply .

本文就2001年财政部新颁布的债务重组原则与之前债务重组原则在债务重组收益方面的差异分析了债务重组差异对上市公司当年利润的影响。

The effect of debt recombination on current year profit of listed company is analyzed on the new and old debt recombination principle .

债务重组中，无论债务人还是债权人，均不确认债务重组收益&这是会计准则对企业进行债务重组会计处理所明确的首要原则，但是并没有规定具体的处理方法。

If debts are recombined , neither the debtor nor the creditor confirms the recombined incomes & is the primary principle according to the accounting criterion of the enterprise when the enterprise is recombining the debt . But it has not stipulated the concrete method .

债务重组会计准则规定，有四种情况的债务重组都可以确认收益。

Debt restructuring principles regulate that the earnings of debt restructuring in four cases can all be recognized .