How To Keep Accounts For Debt Restructuring When Modifying Other Debt Conditions?

（1）以修改其他債務條件進行清償的，未來應收金額小于應收債權賬面價值的，首先沖減已計提的壞賬準備： 借：壞賬準備 營業外支出——債務重組損失（已計提的壞賬準備不足以沖減的部分） 貸：應收賬款 （2）修改其他債務條件后，如果未來應收金額大于應收債權賬面價值，但小于應收債權賬面余額的，應按未來應收金額小于應收債權賬面余額的差額，沖減已計提的壞賬準備和應收債權的賬面余額， 借：壞賬準備 貸：應收賬款 （3）修改其他債務條件后，如果未來應收金額大于應收債權賬面余額的，在債務重組時不作賬務處理，但應在備查簿中進行登記。

When the actual claim is received, the actual amount received is greater than the difference in the book balance of the receivable creditor's rights as the cost of the property in the current period.

(4) if the revised debt terms relate to or yield the proceeds, according to the prudence principle, the creditors should not include the proceeds in calculating the future receivable amount.

If there is any income, it will be included in the current business income directly.

Example: the company's accounts receivable for Hongxing company is 20000 yuan, and the accumulated interest is 1000 yuan when the bill expires. The company pays interest.

Due to the financial difficulties of Hongxing company, Shenzhen and Guangzhou agreed to extend the term of the Red Star Company for two years and reduce its principal amount by 5000 yuan.

Shen Guang company should make accounting treatment as follows: there is no corresponding receipt for bad debts, and the difference is 5000 yuan as a loss.

Bank loans 1000 receivables: accrued interest 1000 borrowing: accounts receivable 15 000 outlay expenses debt restructuring loss 5 000 loan: notes receivable - face value 20000