所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/566
案例名称：宏大公司的资产核算——债权包的风波
译名：The Accounting Problems of Claims Package in Hongda Company
案例作者：潘立新，于颖
作者单位：北京航空航天大学
中文摘要：本案例讨论了宏大资产管理公司购买的特殊资产——债券包的会计处理问题。宏达公司低价购入了债权包，为本年绩效目标实现的提供了重要保障，但是债权包中各项不良贷款的问题五花八门，有的债权存在多个债权人，有的债权发生了担保人变更，有的债权抵押品是限售股，有的债权使用的是重复抵押品。让公司财务部左右为难的是：究竟是将债权包中各项资产单独确认与计量，还是将整个债权包视作一个资产整体来确认和计量？两个方案各有利弊，难以取舍。
英文摘要：This case discusses about the accounting problem of the special asset—the Claims Package. Hongda Company had just bought a Claims Package, which can help realize performance goals of this year. However, there were non-performing loans in this package, and some of the problems are as follows: more than one loaner, change of the bondsman, using restricted share as the mortgage, replication mortgage, and so on. What confused the director of accounting department about the recognition and measurement of the claims package is whether he should separately recognize and measure each part of the asset in the package or not. The two ways of accounting processes both have their own advantages and disadvantages, so it was hard to choose for him.
中文关键词：债权包；资产；确认；计量；2011百优案例
英文关键词：The Claims Package; Asset; Recognition and Measurement
案例入库时间：2011-09
