很急 请高手帮忙翻译一下 谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/21 17:25:19
在经济的飞速发展下,我国在2006年修订了新的会计准则。我们可以看到财政部颁布的新的会计准则,在很多方面都给沪深上市公司带来巨大的变化,这种影响首当其冲的就体现在对公司净利润的冲击上。新准则将债务重组收益计入营业外收入,对于实物抵债业务,引进公允价值作为计量属性。对作为债务人的上市公司而言,新的债务重组准则意味着,一旦债权人让步,上市公司获得的收益将直接计入当收益,进入利润表。从而有可能增加当期利润,提高每股收益。同时,债务重组在化解债务风险、调整产权结构、优化资本结构、重新整合经济资源、推动企业在法制化的轨道上不断持续发展,发挥着重要的作用。通过了解新会计准则中关于债务重组的定义、重组方式等发生的变化,结合债务重组的改革发展,发现公允价值的运用将可能带来监管难度加大,可能使债务人的会计处理不符合谨慎性原则。由于新修订的会计准则对债务重组中关于计价基础、现值等问题作了相应规定,对于规范上市公司的债务重组行为、抑制企业虚增利润等方面该修订具有重要意义。

In the rapid economic development, China in the 2006 amendments to the new accounting standards. We can see that the Ministry of Finance issued the new accounting standards, in many ways, all of the Shanghai and Shenzhen listed companies bring enormous changes, which bear the brunt of the impact on the company reflected in the impact on net profit. New guidelines for debt restructuring proceeds will be included in operating income, physical Settled business, as the introduction of fair value measurement attribute. As a debtor's listed companies, the new debt restructuring guidelines means that, once the creditor concessions, the listed companies obtain the proceeds will be directly counted as income, into a profit report. Thereby making it possible to increase the current profits and improve earnings per share. At the same time, debt restructuring in resolving the debt risks, adjust the structure of property rights, and optimize the capital structure, re-integration of economic