抵债资产是银行债权到期后，如果债务人无法清偿债务，就会用有形资产抵偿债

Repossessed assets means that after bank claims expire, if the debtor is unable to repay the debt, it will use tangible assets to repay the debt. Reposing debts is a way for banks to dispose of non-performing assets. In recent years, banks have increased their recovery efforts, but the asset quality is Due to the decline, all banks have strengthened their handling of debt assets. However, due to the lack of unified working standards, it has provided space for banks to choose accounting treatment methods to avoid supervision. This article mainly starts from the accounting point of view, through the accounting analysis of the confirmation and measurement of bank repossessed assets through practical cases, finds the main problems existing in repossessed assets and makes suggestions.

Debt-relief assets are after the maturity of bank debt, if the debtor can not pay off the debt, it will use tangible assets to pay off the debt, debt-relief is a way for banks to dispose of non-performing assets, in recent years, banks to recover more, but the quality of assets has decreased, banks have strengthened the treatment of debt assets, but due to the lack of unified work norms, for banks to choose accounting treatment to circumvent supervision provides space. Based on the accounting point of view, this paper finds the main problems of the debt-relief assets and makes suggestions through the accounting analysis of the confirmation and measurement of the bank's debt-relief assets through the practice case.

After the maturity of the bank's creditor's rights, if the debtor can't pay off the debt, he will use the tangible assets to pay off the debt. In recent years, the recovery of the bank's non-performing assets has increased, but the quality of the assets has declined. All banks have strengthened the treatment of the debt assets. However, due to the lack of a unified working standard, it is a choice for the bank Accounting treatment provides space to avoid supervision. From the perspective of accounting practice, this paper puts forward the main problems in accounting practice.<br>