1.
					
							Suggestions on Improving Accounting Standards for the Mixture of Debt Restructuring;
						 
					
					
						
						 
					
					
						对混合性债务重组会计处理的思考——关于完善债务重组准则的建议
					2.
					
							Debts realignment─untie the fast debts knot between enterprises and banks
						 
					
					
						
						 
					
					
						债务重组──解开企业与银行的债务死结
					3.
					
							What we're doing is trying to find ways of structuring the debt
						 
					
					
						
						 
					
					
						我们正设法重组债务,
					4.
					
							Thought about "Evenhanded Value" Calculating Nature of New Debt Reform Standard;
						 
					
					
						
						 
					
					
						对新债务重组准则“公允价值”计量属性的思考
					5.
					
							Actual Losses of Creditors in IVA (Individual Voluntary Arrangement);
						 
					
					
						
						 
					
					
						浅谈债权人在债务重组中的实际损失
					6.
					
							An Objection to the Stipulations of Debt Restructuring through Modification to the Other Terms of a Debt;
						
						
						对修改其他债务条件进行债务重组规定的异议
					7.
					
							The debt crisis of the government  owned banks and enterprisesand the way  of the debt recombination;
						
						
						国有银企债务危机及债务重组的思路与措施
					8.
					
							The Understanding and Study of Debt Restructuring;
						 
					
					
						
						 
					
					
						对债务重组帐务处理的认识及其探讨
					9.
					
							Debt restructuring: A reorganisation of acompany's outstanding debt, for instance byconverting some of the debt into equity.
						
						
						债务重组:重新安排公司的未清债务,如把部圳责务转换成权益。
					10.
					
							Turning debts into shares: the best choice of reforming  debts in state enterprises;
						 
					
					
						
						 
					
					
						债转股是国企债务重组的最佳现实选择
					11.
					
							Liabilities Restructure Experience in Foreign Countries   and Transforming Debt to Equity-Our New Attempt in SOE Reform;
						
						
						从各国债务重组看我国国企改制新尝试——债转股
					12.
					
							The Revision of Debt Restructuring Accounting Standard and Earnings Management;
						 
					
					
						
						 
					
					
						《债务重组》会计准则的修订与盈余管理
					13.
					
							Analytic Research on Reconstruction of Enterprise Debts for Huanggong Group and Its Revelations;
						
						
						黄工集团债务重组案例分析及其启示
					14.
					
							Research on the Reconstruction in China Enterprise-banking Debt;
						 
					
					
						
						 
					
					
						中国银企业债务重组动作问题的研究
					15.
					
							Burden of Debt of State-owned Enterprises During the Process  of Reconstituting and Reforming;
						
						
						试析国有企业重组改制中的债务负担
					16.
					
							Discussion on the Revision of Five Accounting Standards  including debt Restructuring;
						 
					
					
						
						 
					
					
						浅谈债务重组等五项会计准则的修改
					17.
					
							Humble Opinions on Debt Rescheduling Processing and Tax Adjustment
						 
					
					
						
						 
					
					
						浅谈债务重组的处理方法及纳税调整
					18.
					
							A Study on the New and Old Standards of Debt Restructurings
						 
					
					
						
						 
					
					
						对新旧债务重组准则相关问题的思考