How to write the agreement of enterprise's creditor's rights and debts reorganization?

According to the requirements of accounting standards (system): 1, if the debtor of enterprise debt restructuring pays off the debt with non-cash assets, the book value of the creditor's rights receivable shall be taken as the book value of the transferred non-cash assets. 2, debt restructuring between enterprises and creditors, to pay off debts with non-cash assets, should carry forward the book value of the debt payable. For non-cash assets whose book value is debt payable, the book value of debt payable is recognized as loss as capital reserve or as non-operating expenditure. For example, enterprise A and enterprise B reached a debt restructuring agreement with a book value of 700,000 yuan (the fair value of inventory goods is 65,438+000 yuan) and paid the loan owed to company B of 65,438+065,438+070,000 yuan. Then: enterprise (debtor):: accounts payable 654.38+065,438+07 million yuan loan: inventory goods 700,000 yuan credit card to pay tax payable-value-added tax (output tax) 654.38+07 million yuan loan: capital reserve 400,000 yuan B enterprise (creditor):: inventory goods 654.38+0.