小企业会计制度中债务重组的方式-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	小企业会计制度中债务重组的方式
释义	问：何为债务重组，债务重组的方式有哪些? 答：债务重组是指债权人按照其与债务人达成的协议或法院的裁决，同意债务人修改债务条件的事项。债务重组方式包括： (1)以低于债务账面价值的现金清偿债务; (2)以非现金资产清偿债务; (3)债务转为资本; (4)修改其他债务条件，如延长债务偿还期限、延长债务偿还期限并加收利息、延长债务偿还期限并减少债务本金或债务利息等; (5)以上两种或两种以上方式的组合(简称“混合重组方式”)。
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