Is it good or bad for the company to transfer its inability to pay to non-operating income?

Accounts payable that cannot be paid, whether transferred to "capital reserve" according to the original system or "non-operating income" according to the new standards, must be based on a written resolution made by the company's board of directors or legal institutions. Without a written basis, accountants have no right to handle it by themselves. Why? Based on the assumption that accounting standards are based on a perfect market economy, the new standards require to be transferred to "non-operating income". Because the debt is handled in a timely and clean manner in a perfect market economy, there is no follow-up account after the income is transferred to "non-operating income". At present, China's market economy is not perfect, and debt treatment is often not timely. Creditors often claim after many years, and the tax payable exceeds a certain period and needs to be handled by income. In order to facilitate accounting treatment, in practice, it is generally transferred to "capital reserve", which is to prevent creditors from making demands for convenience.