What should the company's debt be dealt with?

Author:Tianfu Stock Exchange Center Time:2022.07.29

In real life, we can realize that every expenditure and income of the company must be remembered. This is the knowledge in the accounting. So how do you buy the company's original company debt?

1. How to get the company's original company's debt account for bookkeeping

my country's "Company Law" clearly stipulates that if the company's debt bearing the corporate debt after the acquisition and acquisition, if the company is merged or acquired; then After the acquisition, the company bears it. This can also be called debt inheritance.

Article 174 of the "Company Law" stipulates that the merger of the company shall sign a consolidated agreement shall be signed by the consolidated parties, and the balance sheet and property list shall be prepared.

The company shall notify the creditors within ten days from the date of making a merger and announced in the newspaper within 30 days.

How to manage company debt?

A qualified manager must be a master of planning funds and controlling debt funds. Any successful enterprise must first succeed in planning the "future" of debt.

During the debt -lifting stage, the legality, rationality, and inevitability of the debt must be reviewed, and the debt funds that have a positive impact on the company's development, and the debt funds that enterprises can digest and pay on time can be accepted. When debt funds enter the company, we must standardize accounting, strengthen supervision, strictly assess, and scientifically arrange the future of "debt":

(1) Actively settle debts

According to the type, amount, and agreed settlement period of debt, actively arrange funds, timely or in advance to repay the debt, and save the cost and expenses of debt funds as much as possible.

(2) Debt reorganization

Fully investigate the market, obtain favorable economic information, and use a reasonable and legal way to carry out "debt restructuring".

Either asset offset debt, or offset debts with accounts receivable, or repay debt with corresponding equity or debt, or repay debts with fixed assets that need to be used, or compensate debts with labor services.

Strive for idle assets to offset the repaid debt, optimize the company's capital structure, reduce the proportion of assets and liabilities, and obtain the effect of one stone and two birds.

(3) Convert debts into capital

When the debt is not repaid, the company must actively communicate with the creditors and transform the debt into capital (equity) in time.

In this way, not only can the creditors participate in the management of the company, introduce advanced management models and successful management experience, but also adjust the asset -liability structure, reduce the asset -liability ratio, and save the interest expenses that debt funds should bear.

At the same time, it can also overcome the negative impact of debt, change the channels for capital supply, enhance the ability of enterprises to resist financial risks, better participate in market competition, ensure the stability and development of the company, ensure that national, corporate investors, creditors, employees and employees and Relevant parties to the company have obtained more economic benefits through debt planning.

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