问题已解决
這道題怎么寫(xiě)會(huì)計(jì)分錄,每月加收的利息不算為債務(wù)重組損失嗎
FAILED
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您好,是的,這個(gè)計(jì)入 財(cái)務(wù)費(fèi)用-利息收入
借:應(yīng)收賬款---債務(wù)重組50000 壞賬準(zhǔn)備2000 投資收益61000 貸:應(yīng)收賬款113000
民法典債務(wù)重組加收利息如何處理沒(méi)有規(guī)定,而企業(yè)破產(chǎn)法規(guī)定,附利息的債權(quán)自破產(chǎn)申請(qǐng)受理時(shí)起停止計(jì)息,所以債務(wù)“重組時(shí)”利息按債權(quán)進(jìn)行處理。《中華人民共和國(guó)企業(yè)破產(chǎn)法》第四十六條未到期的債權(quán),在破產(chǎn)申請(qǐng)受理時(shí)視為到期。附利息的債權(quán)自破產(chǎn)申請(qǐng)受理時(shí)起停止計(jì)息。
債務(wù)重組中利息,記入營(yíng)業(yè)外收支或財(cái)務(wù)費(fèi)用,不記入成本。
1.對(duì)于被債權(quán)人甲免除的在重組日“已經(jīng)存在的利息”債權(quán)人記入營(yíng)業(yè)外支出,債務(wù)人記入營(yíng)業(yè)外收入,
2.對(duì)于“延期償還”的債務(wù),在延期內(nèi),按約定的利率計(jì)算的利息,債權(quán)人記入利息收入,債務(wù)人逐期記入財(cái)務(wù)費(fèi)用
2023 06/05 17:36
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2023 06/05 17:40
那每月加收的利息不用寫(xiě)會(huì)計(jì)分錄嗎
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2023 06/05 17:44
您好,這個(gè)財(cái)務(wù)費(fèi)用不在債務(wù)重組這個(gè)時(shí)點(diǎn)寫(xiě)的分錄,不是債務(wù)重組損失
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