（1）以修改其他債務(wù)條件進(jìn)行清償?shù)模磥響?yīng)收金額小于應(yīng)收債權(quán)賬面價(jià)值的，首先沖減已計(jì)提的壞賬準(zhǔn)備： 借：壞賬準(zhǔn)備 營業(yè)外支出——債務(wù)重組損失（已計(jì)提的壞賬準(zhǔn)備不足以沖減的部分） 貸：應(yīng)收賬款 （2）修改其他債務(wù)條件后，如果未來應(yīng)收金額大于應(yīng)收債權(quán)賬面價(jià)值，但小于應(yīng)收債權(quán)賬面余額的，應(yīng)按未來應(yīng)收金額小于應(yīng)收債權(quán)賬面余額的差額，沖減已計(jì)提的壞賬準(zhǔn)備和應(yīng)收債權(quán)的賬面余額， 借：壞賬準(zhǔn)備 貸：應(yīng)收賬款 （3）修改其他債務(wù)條件后，如果未來應(yīng)收金額大于應(yīng)收債權(quán)賬面余額的，在債務(wù)重組時(shí)不作賬務(wù)處理，但應(yīng)在備查簿中進(jìn)行登記。

When the actual claim is received, the actual amount received is greater than the difference in the book balance of the receivable creditor's rights as the cost of the property in the current period.

(4) if the revised debt terms relate to or yield the proceeds, according to the prudence principle, the creditors should not include the proceeds in calculating the future receivable amount.

If there is any income, it will be included in the current business income directly.

Example: the company's accounts receivable for Hongxing company is 20000 yuan, and the accumulated interest is 1000 yuan when the bill expires. The company pays interest.

Due to the financial difficulties of Hongxing company, Shenzhen and Guangzhou agreed to extend the term of the Red Star Company for two years and reduce its principal amount by 5000 yuan.

Shen Guang company should make accounting treatment as follows: there is no corresponding receipt for bad debts, and the difference is 5000 yuan as a loss.

Bank loans 1000 receivables: accrued interest 1000 borrowing: accounts receivable 15 000 outlay expenses debt restructuring loss 5 000 loan: notes receivable - face value 20000