债项重整及其会计处理白书田，魏有法正常情况下的帐项调整、是因为经济活动具有连续性而产生的。由于企业生产经营活动的持续进行，使得企业的会计事项并不都在同一个会计期间内开始，又在同一个会计期间内完成。对于跨越两个或两个以上会计期间的会计事项，根据权责发生... Debt restructuring and accounting treatment Bai Shitian, Wei Youfa The adjustment of accounts under normal circumstances is due to the continuity of economic activities. As the continuous production and business activities of the enterprises, the accounting matters of the enterprises do not all start within the same accounting period and are completed within the same accounting period. For accounting matters spanning two or more accounting periods, occurs according to the rights and responsibilities ...