债务重组完整版.pptVIP

Chapter 9 Bands and Long-term Notes ;Troubled debt restructuring;Troubled debt restructuring;consequence;Troubled debt restructuring;Debt Is Settled Immediately;Settled By Cash;Settled By Cash;Example ;Example;Settled By Cash;Example ;Example;Example ;Example;Settled by non-cash assets;Settled by non-cash assets;Settled by non-cash assets;Example ;Example ;example2 ;M (the borrower): 债务人 Dr: account payable 60,000 Cr: paid-in captial 20,000 captial surplus --share premium 30,000 gain on debt restructing 10,000 W (the lender):债权人 Dr:investment in stocks 50,000 loss on debt restructuring8,000 ;allowance for uncollectible acounts 2,000 Cr:account receivable 60,000;example 3;united company: 1.gain on disposition of assets and gain on debt restructuring. fair value of the fixed assets: 360 000 - Net Fixed Assets : 300 000 gain on disposition of assets : 60 000 2.gain on debt restructuring . Account payable : 400 000 - fair value of the fixed assets : 360 000 gain on debt restructuring: 40 000 ;3.journal entries Dr: disposition of assets 300 000 accumulated depreciation 50 000 Cr: fixed assets 350 000 gain on debt restructuring Dr: Account payable 400 000 Cr: disposition of assets 360 000 unrelated business income ---gain on debt restructuring 40 000 gain on disposition of assets Dr: disposition of assets 60 000 Cr: unrelated business income ---gain on disposition of assets 60 000