EPISODE · Aug 3, 2026 · 20 MIN
注册会计师综合一 债务重组03 债务重组四种自救工具
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】还原企业绝境求生的四大重组工具箱——以资抵债、债转股、修改条款、组合方式，深度解析不同资产抵债的利润表结构差异、明股实债的防火墙机制，以及组合重组的强制清偿顺序。 【核心案例】奶牛抵债与牛奶抵债为何利润表科目截然不同？强制回购条款如何让法律上的股东变回会计上的债主？本金不少仅展期三年为何触发重组损益？现金10%+房产20%+股权30%+展期40%的组合拳如何按流动性层层剥皮？未来数据资产抵债的公允价值难题？
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注册会计师综合一 债务重组03 债务重组四种自救工具
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