外文翻譯---破產清算會計基本特點的分析-會計審計-wenkub
2023-05-19 09:02:01 本頁面
【正文】 上我國尚未形成一套系統(tǒng)、完整、公認的破產清算會計理論體系。s court or the work requirements of the liquidation group shall not be absent without leave. After the end of bankruptcy proceedings, the liquidation of bankrupt enterprises group to cancel the original registration authority for Registration. before the end of the bankruptcy proceedings, the bankrupt enterprise in the entity still exists. Liquidation and is the subject of accounting. Court liquidation is subject to liquidation of duties delegated to perform the work of institutions, it is the liquidation of accounting actors, rather than the accounting entity. Unlike other liquidation group is determined by the court. Bankruptcy law: a member of the liquidation group from the superior courts by the people39。s sovereignty, government departments and financial departments and other designated professionals, the liquidation group may hire necessary staff Third, the liquidation of bankrupt enterprises and the accounting division Mentioned earlier, the Ministry of Finance issued the Interim Provisions is the liquidation basis of accounting work directly. In the Interim Provisions were provided in the accounting treatment of bankrupt enterprises and the liquidation of the accounting treatment. Nevertheless, we continue to believe that the Interim Provisions in the liquidation provisions of the accounting treatment is the strict sense of the contents of the bankruptcy accounting. However, the Court declared bankruptcy after the bankruptcy estate to the liquidation group will take over the work of the accounting treatment before the liquidation is closely related to the accounting treatment, therefore, in the Interim Provisions were regulated in the accounting treatment of bankrupt enterprises and the liquidation of accounting treatment. Accounting treatment of bankrupt enterprises include: (1) the registration of liquidating the assets, the loss of assets, verification of claims and debts。這里就破 產清算會計的幾個問題予以分析，以便更好地掌握破產清會計的基本特點、破產清算會計處理的程序與內容。 關鍵詞： 破產 清算會計 基本 特點 第一章 清算會計的基本特點 一 ， 會計期間界定的爭議 1．破產的法律程序與破產清算會計期間?；蛘呖梢詫⑵飘a會計分為狹義的與廣義的兩類，其 中破產清算會計是指狹義的破產會計。(1)清算人接管破產企業(yè)日。 (3)法院宣告終止和解整頓日。我們的觀點是要嚴格區(qū)分這兩者的界限。”“破產程序終結后，由清算組向破產企業(yè)原登記機關辦理注銷登記。與其他清算不同的是破產清算的清算組是由法院確定的。盡管如此，我們仍然認為，《暫行規(guī)定》中對清算組的會計處理的規(guī)定才是嚴格意義的破產會計的內容。 清算組的會計處理主要是接管屬于破產企業(yè)的資產，并對破產清算過程中有關會計事項進行如實的記錄。這里僅提出破產清算會計程序中的幾個問題。 二 ， 破產清算開始時，對破產企業(yè)財務狀況的估算 破產清算日，原企業(yè)提供的會計信息都是以歷史成本為基礎的。 1．估計資產的變現(xiàn)能力及市價損失。通過對資產的重新分類確定以擔保為依據的可供清償負債的資產的價值、可清償?shù)呢搨~、以及由于資產不足以抵償負債的估計清償損失。這也是清算組需要實施的主要會計工作。因此， 對破產清算會計的基本特點、破產清算會計處理的程序與內容的掌握顯得尤其重要。在破產清算會計中，客觀存在著破產開始時破產企業(yè)向清算組辦理會計檔案的移交和破產清算結束時清算組向破產企業(yè)的主管部門或者法院辦理會計檔案的移交。 三， 清算過程中主要會計事項的記錄 破產清算中的會計事項主要有：變賣資產、清理費用、
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