英子888888
论离婚时对婚内债务清偿的法律问题 On marriage, divorce, debt service on the legal issues内容摘要Abstract《婚姻法》对于夫妻共同财产与个人财产的部分叙述非常详尽，但对于夫妻共同债务与个人债务的概念却不十分明确。"Marriage Law" for the couples joint property and personal property of some very detailed description, but the husband and wife together debt and the concept of personal debt is not very clear.近年来，假借离婚以逃避债务的现象时有发生，常常是夫妻双方在民政部门协议离婚或者到法院调解离婚，在离婚协议中约定，由一方偿还债务，而主要财产却归另一方所有。In recent years, the name of a divorce in order to evade the debt is a frequent phenomenon, often couples in civil affairs departments or divorce agreement to divorce court mediation, agreed in the divorce agreement, to repay debt from one party and the main property to the other side is all.对此，司法实践中较多是通过诉讼程序宣告离婚协议中有关财产处理的条款无效，理由是该约定侵害了第三人（债权人）的合法权益。我认为，这种处理方式值得商榷。本文首先结合一些典型的案例，并分析其提出问题；然后介绍如何区分夫妻共同债务和个人债务，并对离婚中夫妻对婚内债务清偿应遵循的基本原则原进行了论述；最后，对共同债务和个人债务的清偿方法进行分析,并结合财产清偿中的几个常见问题进行了进一步的阐述。 The judicial practice of more through divorce proceedings declared in the property deal with the terms of invalid on the grounds that the agreement against a third person (the creditors) the legitimate rights and interests. I think that this approach is open to question. In this paper, with some typical cases and analysis of their questions and then on how to distinguish between husband and wife together debt and personal debt, divorce and the husband and wife in marital debt settlement should follow the basic principles of the original were discussed; Finally, the common debt And personal debt settlement methods for analysis and settlement of property in a few common issues further elaborated.关键词：(Key words:)离婚:Divorce婚内债务:Marital debt债务清偿:Debt Settlement
sunyang625
浅析修改其他债务条件下的债务重组在新企业会计准则中规定，修改其他债务条件是指除以资产清偿债务、将债务转为资本以外的其他方式进行的债务重组，如减少债务本金、减少债务利息等。具体又分为不附或有条件的债务重组和附或有条件的债务重组。下面结合新旧企业会计准则的对比谈一下修改其他债务条件下的债务重组的会计处理，如有不恰当的地方敬请批评指正。一、不附或有条件的债务重组不附或有条件的债务重组，是指在债务重组中不存在或有事项的重组协议。举例1：甲公司销售一批商品给乙公司，价款5000000元（含增值税）。按双方协议规定，款项应于2006年3月20日之前付清。由于乙公司连年亏损，资金周转发生困难，乙公司不能在规定的时间内偿付甲公司。经双方协商，于2006年3月20日进行债务重组。重组协议如下：甲公司同意豁免乙公司债务2000000元，其余款项于重组日起一年后付清；债务延长期间，甲公司加收余款2％的利息，利息与债务本金一同支付。假定甲公司为该债权计提的坏账准备为500000元，现行贴现率为6%。（一）旧准则1.乙公司：债务人（1）2006年3月20日债务重组以修改其他债务条件进行债务重组的，如果重组债务的账面价值大于将来应付金额，债务人应将重组债的账面价值减记至将来应付金额，减记的金额确认为资本公积；如果重组债务的账面价值等于或小于将来应付金额，债务人不作账务处理。将来应付金额：（5000000－2000000）×（1＋2％）＝3060000（元）计入资本公积金额：5000000－3060000＝1940000（元）借：应付账款－甲公司 5000000贷：应付账款－债务重组 3060000 资本公积－其他资本公积 1940000（2）一年后付款借：应付账款－债务重组 3060000 贷：银行存款 30600002.甲公司：债权人（1）2006年3月20日债务重组以修改其他债务条件进行债务重组的，如果重组债权的账面价值大于将来应收金额，债权人应将重组债权的账面价值减记至将来应收金额，减记的金额确认为当期损失；如果重组债权的账面价值等于或小于将来应收金额，债权人不作账务处理。将来应收金额： 3060000元债务重组损失：5000000－500000－3060000＝1440000（元）借：应收账款－债务重组 3060000 坏账准备 500000营业外支出－债务重组损失 1440000贷：应收账款－乙公司 5000000（2）一年后收款借：银行存款 3060000 贷：应收账款－债务重组 3060000（二）新准则1.乙公司：债务人（1）2006年3月20日债务重组 新企业会计准则第七条规定：“修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益”。将来应付金额： 3060000元将来应付金额的公允价值：可以通过计算将来现金流量的现值来确定（下同）3060000×PS（1,6%）=3060000×0.9434＝2886804（元）计入损益金额：5000000－2886804＝2113196（元）借：应付账款－甲公司 5000000贷：应付账款－债务重组 2886804 营业外收入－债务重组收益 2113196要是上面的可以的话，就去这个地址找
玉江style
bstract:Onthebasisofunderstandingofthebookscontent,styleandtemperament,withideaandimagetoshowthewingsofimagination,youmayexperienceandimaginewithrichimagination.Atthesametime,facingalargenumberofelements,wemustberationalandprudentinselectionandabstraction.Weshallextractthethevisualsymbolsthatbestrepresentthebeautyofthebook.Attentionshallbefocusedonthepresentationofthebeautyoftheform.Bookdesign,isnotasimplecoverdesign,butmanifestationofconnotationofthebook.Therearemaybethousandsofformsofrepresentation,buttheyshallbemadewithholisticapproach.Bookbindingdesignmustbe"thesameinsideandoutside",namelytheunityofformandcontent.Iconsidertheuseofpatternforbookbindingdesignisalsoveryimportant.Picturesinthebookproperlyreflectstherhythmofthebookdesign.ThroughstudyoftraditionalJapanesepattern,andunderstandingofitsapplicationinhistoryandaestheticsinbookbinding,wemaysublimateittotheapplicationoftraditionalpatternsasvisualsymbolsin,throughexploringthetheaestheticsofthevisualizationofsymbolsingraphicdesign,understandinheritednationalizationinmoderndesign.
双鱼0303
中文摘：The enterprise account receivable's massive existences empty increased in the account sales revenue, has been exaggerating enterprise's management performance, increased enterprise's venture capital, brings the turnover of capital to the enterprise to be difficult. The enterprise should aim at the account receivable clean-up responsibility unclear, solution dispute over obligation's consciousness not strong, for a long time not to the credit as well as the account age confirmation not accurate question, takes the corresponding legal measure, strengthens the account receivable the control and afterward the supervisory work, speeds up the rotation of capital, raises the profit-to-investment ratio, achieves enterprise's benefit goal.
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