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本文对债务重组准则的适用范围、债务重组的方式和债务重组会计处理的影响作了简述,并举例说明账务处理方法及一些值得探讨的问题。
This article gives a brief account of the scope of the debt restructuring guidelines, the ways of debt restructuring and the impact of debt restructuring accounting treatment, and an example of account processing methods and some worth discussing issues.