本文对新准则《债务重组》的会计处理作了阐述 ,并举例说明。同时 ,对债权人的会计处理提出设置“待核销重组损益”科目按债务存续期分期摊入的方法 ,反映企业当期损益情况。 This article elaborates the accounting treatment of the new standard “Debt Restructuring” and gives an example. At the same time, the creditors’ accounting treatment is put forward to set up the method that the account subject to verification and reorganization of gains and losses amortized according to the period of the debt, reflecting the current profit and loss of the enterprise.