问题已解决
答案解析:選項(xiàng)D,將資產(chǎn)貨物抵償債務(wù),應(yīng)將庫存商品金額轉(zhuǎn)入應(yīng)付賬款科目并確認(rèn)債務(wù)重組損益。完整分分錄是怎樣的,不明白為什么不是正常的確認(rèn)收入結(jié)轉(zhuǎn)成本



您好,確實(shí)不確認(rèn)收入的
以資產(chǎn)清償債務(wù)方式進(jìn)行債務(wù)重組的,債務(wù)人應(yīng)當(dāng)在相關(guān)資產(chǎn)和所清償債務(wù)符合終止確認(rèn)條件時(shí)予以終止確認(rèn),所清償債務(wù)賬面價(jià)值與轉(zhuǎn)讓資產(chǎn)賬面價(jià)值之間的差額計(jì)入當(dāng)期損益。不確認(rèn)收入的。
債務(wù)人以自產(chǎn)產(chǎn)品抵償債務(wù)的,不屬于企業(yè)日?;顒?,不確認(rèn)產(chǎn)品的銷售收入(借:應(yīng)付賬款 貸:庫存商品(賬面價(jià)值) 應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅 其他收益——債務(wù)重組,置換、抵債和投資(換抵投)是按同類商品的平均價(jià)作為售價(jià)計(jì)算增值稅銷項(xiàng)稅額)
2024 10/23 18:37

84784969 

2024 10/23 19:08
那如果債務(wù)重組損失呢?借方也是其他收益?

84784969 

2024 10/23 19:09
債務(wù)重組差額不是放在投資收益嗎

廖君老師 

2024 10/23 19:16
您好,是的,債務(wù)人都是其他收益
債務(wù)人以日常活動產(chǎn)出的商品或服務(wù)清償債務(wù)的,應(yīng)當(dāng)將所清償債務(wù)賬面價(jià)值與存貨等相關(guān)資產(chǎn)賬面價(jià)值之間的差額,記入“其他收益—債務(wù)重組收益”科目(如果純純金融是投資收益)
