外文翻譯---破產(chǎn)清算會(huì)計(jì)基本特點(diǎn)的分析-會(huì)計(jì)審計(jì)(已修改)
2025-06-01 09:02 本頁面
【正文】 Liquidation of the basic characteristics of Accounting Abstract Theory of a system not yet formed, plete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to better grasp the clear accounting of the basic characteristics of the insolvency, bankruptcy and liquidation accounting procedures and content. Liquidation of the enterprise is the dissolution of an enterprise according to the articles of association as a result of bankruptcy or other reasons, announced the termination of his businesstobusiness property, credit and debt to conduct a prehensive inventory and to collect debts, debt payment and distribution of surplus property, economic activities. Theory of a system not yet formed, plete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to better grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content. Key words: bankruptcy liquidation accounting basic features The basic characteristics of the liquidation accounting First, define the dispute accounting period 1. Bankruptcy proceedings and liquidation accounting period. If bankruptcy proceedings are divided into: application processing, reconciliation, consolidation, bankruptcy and liquidation of three parts, then the accounting period of bankruptcy liquidation into liquidation should be the stage of business accounting, as application processing, reconciliation, consolidation of two stages, is still a regular the scope of accounting. 2. Bankruptcy and liquidation accounting period accounting period. Still based on the bankruptcy proceedings, bankruptcy and liquidation is part of bankruptcy proceedings, therefore, also be considered, including bankruptcy and liquidation bankruptcy accounting will juice. Or you can narrow the bankruptcy accounting and generalized into two categories, which narrow the bankruptcy liquidation bankruptcy accounting is accounting. 3. Liquidation accounting periods starting point. During the liquidation accounting unify the liquidation of the insolvency proceedings under the premise stage, and its accounting period to determine the starting point there are still controversial. To our current accounting standards relating to liquidation (liquidation Guidelines, Interim Provisions), there are several different requirements. (1) The date of the liquidator to take over the bankrupt enterprise. Liquidation guidelines set forth in liquidation accounting period, generally from the date of the liquidator to take over the bankrupt enterprise.
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