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Non-related party debt restructurings in the \

Tax cost of goods at fair value 90,[link widoczny dla zalogowanych],000 yuan, that is sold at 90,000 yuan will be carried forward in the calculation of cost of sales and deducted from taxable income, rather than 101,700 yuan. Third, in order to pay off its debts, a debt into capital of the debtor under the terms of the difference, \enjoyed the book value of equity is recognized as the difference between the capital surplus; and \the book value of debt with creditors due to abandon the claim and enjoy the fair value of equity is recognized as debt restructuring, income, total current taxable income persons. Creditors, the \The fair value of the equity investment is recognized as the tax cost. Example 6】 【Company A June 1, 2004 sale of a number of materials to Company B, Company B also received a face value of issued and accepted the 400,000 yuan, annual interest rate of 6%, 2-month period, principal due interest of commercial bills. August 1, Company B is in financial difficulty, unable to deliver commercial bills, by mutual agreement, Company A and Company B agreed to cover the debts of its common stock. Assuming the nominal value of ordinary shares of 1 yuan / share, 40,000 shares of Company B to cover the debt, the stock price of 9.6 yuan / share. A company by: Long-term equity investment 404000 Credit: Notes receivable 404 000 Company B, by: Notes payable 404000 Credit: 40,000 Capital Capital share premium reserve an analysis of the tax treatment of 364000: B Company issued 40,000 shares of common stock shall be the fair value of 384,000 yuan the difference between 404,000 yuan and liabilities of dollars ~ p2oooo taxable person; and a company claims 404,000 yuan and has an interest in the fair value of 384,000 yuan ~ p2oooo system the difference between the solution error in the calculation of element allowed to deduct the amount of taxable income . Fourth, to modify the conditions of other debt under the debt restructuring the debtor in terms of variance analysis, to modify other terms of a debt under the debt restructuring,[link widoczny dla zalogowanych], \\amount is recognized as capital surplus; if the book value of debt to be restructured is equal or less than the amount payable in the future,[link widoczny dla zalogowanych], the debtor does not make accounting treatment. The \Of the creditors in order to modify the conditions of debt restructuring other debt, if the book value of debt to be restructured more than the amount of future receivables, creditors should the book value of debt to be restructured is reduced to the amount of future receivables,[link widoczny dla zalogowanych], the reduced amount is recognized as current loss; if the book value of debt to be restructured is equal or less than the amount of future receivables, creditors without accounts processing. The \Example 7】 【Company A Company B notes receivable held by 80,000, 5% coupon rate, duration 3 months, July 10, 2003 maturity, the Notes when due, Company B fall into financial difficulties, after consultation , Company B Company A agreed to pay the interest first, to extend the two-year notes, and reduce the principal amount of 20,[link widoczny dla zalogowanych],000 yuan. A company by: Accounts receivable 20,000 60,000 Operating expenses credit: notes by a nominal value of Company B 80,000: a face value of notes payable 80,000 Cr: Accounts payable 60,000 Capital reserve - 20,000 Other tax treatment of capital reserves: B the liabilities of the company before the reorganization should be 80,000 yuan and 60,000 yuan in future liabilities to pay 20,000 yuan terms the difference between taxable income persons; a company's debt before the restructuring should be 80,000 and 60,000 claims in the future to recover the difference between 20,000 yuan in the calculation of shall be deducted from taxable income. (Editor Li Zeguo) Wei K · comprehensive set of links snapped 2oo5 ~ f7Ill
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