troubleddebtrestructuring债务重组分析.pptVIP

【答案】D 【解析】甲公司重组债权的账面价值=1400-80=1320（万元） 公允价值=700+560=1260万元 债务重组损失=1320-1260=60（万元）。 多选题： 1.甲公司销售一批商品给乙公司，开出的增值税专用发票上注明销售价款为585000元，乙公司到期无力支付款项，甲公司同意乙公司将其拥有的一项股票投资用于抵偿债务，乙公司股票投资的取得成本为400000元，公允价值为520000元，甲公司为该项应收账款计提80000元坏账准备，债务重组使得乙公司获得的投资收益和债务重组利得分别为（ ）元。 A.投资收益为120000 B.投资收益为100000 C.债务重组利得为65000 D.债务重组利得为85000 【答案】AC 【解析】乙公司获得投资收益＝（520000-400000）＝120000（元）， 乙公司获得债务重组利得＝（500000+85000）-520000＝65000（元） 多选题： 2.甲公司销售一批商品给乙公司，开出的增值税专用发票上注明销售价款为585000元，乙公司到期无力支付，甲公司同意乙公司将其拥有的一项股票投资用于抵偿债务，乙公司股票投资取得成本为400000元，公允价值为520000元，甲公司为该项应收账款计提80000元坏账准备。甲公司该项股票投资的入账价值和债务重组损失分别是（ ）元。 A.入账价值为400000 B.入账价值为520000 C.债务重组损失为65000 D.债务重组损失为0 【答案】BD 【解析】甲公司该投资按照公允价值入账＝520000元 未冲减坏账准备时债务重组损失=585000-520000=65000元，因计提了80000元坏账准备，冲减坏账准备后无余额，所以债务重组损失＝0。 At January, 2011, Tianfu College owed Wal-Mart $600000 on credit. Tianfu college suffered difficulties .Wal-Mart agree to settle Tianfu college’s debt in exchange for equipment which has fair value of $450000.And the book value of the equipment is $400000. Required: Show the borrower’s gains (gain on debt restructuring gain on disposition of assets). Prepare the journal entries to record the restructuring of debt by the borrower. Show the lender’ loss and prepare the entries. 计算题 Answer: ①Gain on debt restructuring = the book value of the debt – the fair value of the asset transferred =$600000-$450000 =$150000 Gain on disposition of asset =the fair value of the asset transferred – the book value of the asset transferred =$450000-$400000 =$50000 ② Dr: Account payable 600000 Cr: Equipment 400000 Gain on debt restructuring 150000 Gain on disposition of assets 50000 ③loss on debt restructuring(不考虑坏账准备时) =the book value of the debt – fair value of asset received =$600000-$450000 =$150000 Dr: Equipment 450000 Loss on debt restructuring 150000 Cr: account receivable 60000