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２０００年财政部对原准则重新修订（以下简称新准则），并于２００１年１月１日起在我国境内的所有企业实施。与原准则相比，新准则在债务重组范围，债务重组时相关资产的确认、计量，债务重组产生差额的会计处理等方面发生了较大的变化。一、扩大了债务重组范围原准则定义的?
In 2000, the Ministry of Finance revised the original guidelines (hereinafter referred to as “the new guidelines”) and implemented them on all enterprises in our country starting from January 1, 2001. Compared with the original standard, the new standard has undergone great changes in the range of debt restructuring, recognition and measurement of related assets in debt restructuring, and accounting treatment of the difference in debt restructuring. First, to expand the scope of the original debt restructuring guidelines defined?