求翻译：债务重组准则规定，债务重组是指债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。债权人作出让步，是指债权人同意发生财务困难的债务人现在或者将来以低于重组债务账面价值的金额或价值偿还债务。“债权人作出让步”的情形主要包括：债权人减免债务人部分债务本金或者利息、降低债务人应付债务的利率等。债务重组的方式主要包括：以资产清偿债务、债务转为资本、修改其他债务条件和组合方式。本文对这四种方式从债务人和债权人的角度分别进行分析及举例进行会计处理的比较，并对债务重组业务中特殊会计问题的处理进行研究。是什么意思？

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Debt restructuring, and debt restructuring guidelines which the debtor is in financial difficulty, with the debtor creditors in accordance with the agreement or the decision of the Court to make concessions. Creditors, is to make concessions to the creditors of the debtor's financial difficulties no

The debt reorganization criterion stipulated that, the debt reorganization is refers to the debtor to have in the financial difficult situation, the creditor the agreement or the court which achieves with the debtor rules according to it makes the concessions the item.The creditor makes the concessi

Debt restructuring guidelines require that debt restructuring refers to the financial difficulties of the debtor's case, the creditors in accordance with its agreement with the debtor or by a court ruling to make concessions. Creditors to make concessions, refers to the creditors now or in the futur

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