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一、以现金资产清偿债务的合并抵销对集团内部债权、债务关系,从集团角度看,个别报表将债权、债务关系因债务重组交易本身已相互抵销,编制合并财务报表时不存在对债权、债务的合并抵销。对债权方提取的坏账准备,虽债务重组已将所计提的坏账准备抵销,但债权方提取的坏账准备对其损益影响并没抵销掉。从集团整体角度看,内部形成的债权、债务关系不应提取坏账准备。并不应产生对集团损益影响,所以坏账准备对集团损益产生的影响应在编制合并报表时抵销。另外,由于债务重组对母子公司各自形成的重组损益应合并抵销。所以,应编制的抵销分录举例说明如下:
First, the cash assets to settle the debt of the merger Offset against the group’s internal debt and debt relations, from the group point of view, individual statements of creditor’s rights and debt because the debt restructuring transactions have been offset each other, the preparation of consolidated financial statements does not exist when the claims , Debt consolidation offset. The provision for bad debts made by the obligee party has been offset by the provision for bad debts provided by the debt restructuring. However, the impact of the bad debt provision withdrawn by the creditor on its profit or loss has not been offset. From the perspective of the Group as a whole, the debt and debt relationship formed within the Company should not be used to prepare bad debt provisions. And should not have an impact on the Group’s profit or loss. Therefore, the impact of the provision for bad debts on the Group’s profit or loss should be eliminated when preparing the consolidated statements. In addition, due to the recombination of the debt restructuring of the respective parent and subsidiary companies should be combined and offset. Therefore, an example of the offsetting entry should be prepared as follows: