《企业会计准则———债务重组》规定 ,债务人在债务清偿期间 ,由于没有发生或有支出而产生的债务重组收益待债务结清时一并计算 ,这与配比原则有抵触。因此 ,本文对此进行分析 ,说明该处理存在的问题和影响。本文提出 ,债务人在债务清偿期间 ,各年度由于没有发生或有支出而产生的或有收益在当年确认、入账 ,并通过示例分析说明具体会计处理方法。 According to the “Accounting Standards for Business Enterprises --- Debt Restructuring,” the debtor’s income from debt restructuring arising from the absence of any contingent expenditure during the period of debt repayment is calculated when the debt is settled. This is in conflict with the principle of compounding. Therefore, this article analyzes this and explains the problems and impacts of this treatment. This paper proposes that the debtors shall recognize and record the income as incurred during the year without any contingencies or expenditures during the period of debt repayment, and explain the specific accounting treatment by way of example analysis.