1) debt rescheduling; rescheduling of debt; debt rephasing; rephasing of a debt
重定偿债期限;债务重组
2) debt restructuring
债务重组
1.
Difference analysis of accounting standard for business enterprises: debt restructuring after and before revision;
《企业会计准则—债务重组》修订前后的差异分析
2.
The Later and Former Debt Restructuring Standard s Comparison and its Influence on the Enterprises;
新旧债务重组准则比较及对企业的影响
3.
Study on State-owned Enterprise Debt Restructuring Mode and Performance;
我国国有企业债务重组模式及绩效问题研究
3) debt recombination
债务重组
1.
The Influence of Debt Recombination Principle on the Accounting of Enterprises;
债务重组准则对企业财务的影响
5) debt reorganization
债务重组
1.
Study on real option approach of corporate debt reorganization;
公司债务重组的实物期权方法研究
2.
Af- ter analyzing the strengthes and weaknesses of debt reorganization,reconciliation and rectification,and bankruptcy,the author advances his own viewpoint——bankruptcy reorganization,the aim of which is economic development and protection of creditors.
作者在分析债务重组、和解整顿、破产的优点与缺点之后,以经济发展和债权人保护为目标,提出了自己的观点——破产式重组。
6) debts reorganization
债务重组
1.
Rules of new debts reorganization extremely standardize the reorganizational behaviors of new business obligations,while there still lie some problems in the course of implementation.
新的债务重组准则极大的规范了企业的债务重组行为,但其在执行过程中也还存在一些问题,就新旧准则在债务重组的定义、方式、债务人的会计处理和债权人的会计处理等方面的差异进行了比较,指出了新准则在虚列资产、不符合一致性原则、容易使债权人操纵利润以及忽视了资产的时间价值等方面存在的不足,并有针对性地提出了改进建议。
2.
This paper deals with the researches on the debts reorganization of listed companies.
本论文是关于上市公司债务重组问题的研究。
补充资料：债务重组
债务重组:指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条