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

（1）以修改其他债务条件进行清偿的，未来应收金额小于应收债权账面价值的，首先冲减已计提的坏账准备： 借：坏账准备 营业外支出——债务重组损失（已计提的坏账准备不足以冲减的部分） 贷：应收账款 （2）修改其他债务条件后，如果未来应收金额大于应收债权账面价值，但小于应收债权账面余额的，应按未来应收金额小于应收债权账面余额的差额，冲减已计提的坏账准备和应收债权的账面余额， 借：坏账准备 贷：应收账款 （3）修改其他债务条件后，如果未来应收金额大于应收债权账面余额的，在债务重组时不作账务处理，但应在备查簿中进行登记。

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