债务重组后，债务人既可以根据新达成的协议即期清偿债务，也可以延期清偿债务。延期清偿债务的方式之一是修改其他债务条件，如延长债务偿还期限、延长债务偿还期限并加收利息、延长债务偿还期限并减少债务本金或债务利息等。针对这一部分的会计处理笔者认为应注意以下三个问 Debt restructuring, the debtor either under the newly agreed settlement of the debt on the spot, you can also delay the repayments of debt. One of the ways to defer the settlement of the debt is to modify other debt conditions, such as extending the debt repayment period, extending the debt repayment period and charging interest, extending the debt repayment period and reducing the debt principal or debt interest. Accounting for this part of the author think I should pay attention to the following three questions