债务

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

"Secured Obligations" means all present and future monies, debts and liabilities due, owing or incurred by any Obligor to any Finance Party under or in connection with any Finance Document (in each case, whether alone or jointly, or jointly and severally, with any other person, whether actually or contingently and whether as principal, surety or otherwise).

有担保债务指所有现时和过后的货币，到期，拖欠债务及负债或因债务人引起的、应向任一融资方支付的、或任一融资文件下规定的或与融资文件相联系的债务及负债，（无论该债务或负债为实际的或临时的；无论是作为本金，保证金还是其他形式的资金

4 Fourthly in or towards payment of the secured sum until the whole of the secured sum including interest as aforesaid shall have been fully satisfied and discharged and so that if the Lender is contingently liable or will or may be so liable in respect of any moneys obligations or liabilities hereby secured all money not dealt with under the preceding provisions of this Clause shall be placed on deposit in such separate account as the Lender in its absolute discretion may think fit for the purpose of securing the contingent liabilities of the Lender and shall become subject to this security to be applied against such contingent liabilities as they fall due; and

13.4 第四，偿付有抵押款项或用於支付有抵押款项，直至有抵押款项及上述利息全数偿付与清付为止。如贷款人就本契约担保的任何款项、义务或债务负上或有法律责任，或将会或可能会负上或有法律责任，则在本条之前的条文未有作出安排的一切款项，须存入贷款人按其绝对酌情权认为适宜用作担保贷款人或有债务的独立帐户，以便在或有债务到期时，在不抵触本抵押的情况下用作偿还或有债务。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

In the Civil Law Family,the collateral guarantor'srights of defense mainly are related to the invalidity of the underlying contract,the revocability of the underlying contract,the right of offset,the concurrentconditions,"Einrede der Unsicherkei",the invalidity of the guarantee contract.the period of validity,the special terms of immunity from the guarantor's liabilityand beneficiam excussionis.Under the case law of the Common Law Family,thesituations in which the collateral guarantor can claim the rights of defense mainlyinclude the situation of non-fulfillment of the guarantee condition,the situationrelated to the extent of guarantor's liability,the situation under which the creditordidn't perform his obligations,the situation related to the appropriation ofpayments,the situations related to fulfillment of purpose of guarantee,thesituation related to the creditor's laches,the situation related to the loss ofsecurities held by the creditor,the situation related to the discharge of theprincipal debtor,the situation related to the creditor connivance in the default ofthe principal,the situation related to the discharge arising by operation of law andthe situation related to the fiduciary duty.

大陆法系中，从属保证人对债权人的抗辩权主要有：主债务无效抗辩权、主债务可撤销抗辩权、抵销抗辩权、同时履行抗辩权、不安抗辩权、保证合同无效抗辩权、保证期间抗辩权、特殊免责抗辩权以及先诉抗辩权等；根据英美法系国家的判例法，从属保证人能够主张抗辩权的情形主要有：保证责任条件不成就的抗辩、关于保证责任范围的抗辩、债权人不履行义务的抗辩、关于债务清偿分配的抗辩、保证目的已实现的抗辩、关于债权人懈怠的抗辩、关于债权人享有的担保权益丧失的抗辩、债务人的债务免除抗辩、债权人对债务人违约纵容的抗辩、法律适用导致保证责任解除的抗辩、就信托义务原则提出的抗辩。

And to the debt reorganization way and indebt reorganization accountant question processing, the income and thewhich processes to the tax affairs produces carries on the analysis,supplements proposals to new accountant. Key word: Debt

并对债务重组的方式及在债务重组中的会计问题的处理，债务重组的过程中发生的收益和损失对税务处理产生的影响进行分析，最后对新会计准则下的债务重组提出了几点补充建议。

The thesis consists of six parts, including a summary, a comparison among laws on debts transfer, the forms of debts transfer, problems, analysis and solution. It details a nomological concept of debts transfer, the classification and the necessary conditions of validation.

本文分为六个部分，包括债务转移概述、债务转移法律规制比较研究、国有企业重组改制中的债务转移形式、国有企业重组改制中债务转移存在的问题、存在问题的原因分析及解决问题的对策。

As far as contributing factors are concerned, besides the breaching of solidarity obligation. Unreal solidarity obligation., guaranty of solidum joint security, etc.

关于连带责任的成因，论文认为在连带债务，不可分债务，并存的债务承担、不真正连带债务、连带责任保证、共同保证等情形，于债权未获实现时，均可产生连带责任。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了