外文翻譯---破產清算會計基本特點的分析-會計審計(文件)
【正文】 土地轉讓、清償負債等。具體講資產的變現(xiàn)損失 (即市價損失 )為資產的賬面價值與資產市價的差額。按照有關的要求應以清算價格為基礎對企業(yè)的財產進行估價，這就提出了財務狀況估算表的編制。如何正確地界定破產財產與破產債權是實施破產財產與破產債權會計核算的基本前提。正因為如此，破產清算與解體清算會計的基本要求與程序基本相同。 破產企業(yè)的會計處理主要包括： (1)資產的清理登記，對資產損失、債權債務的核實； (2)按照辦理年度決算的要求，進行年初至破產日的賬 務處理，以及截止破產日的有關會計報表的編制。 三， 破產企業(yè)與清算組織會計處理的劃分 前述，財政部頒發(fā)的《暫行規(guī)定》是破產清算會計工作直接的依據。而且是破產清算會計的主體。 破產清算期間破產企業(yè)并未消失。與破產清算會 計期間的起點相同，將破產清算會計的期間統(tǒng)一到破產程序中的破產清算階段的前提下，其終點的確定有不同的看法。 (2)法院宣告企業(yè)破產日。將破產清算會計的期間統(tǒng)一到破產程序中的破產清算階段的前提下，其會計期間的起點的確定上還有爭議。 2．破產會計期間與破產清算會計期間。理論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。 (3) to the liquidation procedures for the transfer of accounting records. Liquidation is taking over the accounting treatment of the major assets belonging to bankrupt panies, and bankruptcy liquidation process on matters relating to the accounting records accurately. Liquidation procedures and content of accounting Liquidation bankruptcy liquidation and dissolution procedure of the main differences are: the disintegration of the general existence of the liquidation distribution of surplus assets, and liquidation of insolvent premise, making the process itself there is no distribution of surplus assets. Because of this, the liquidation bankruptcy liquidation and dissolution of the basic requirements and procedures of accounting is basically the same. Readers can see the disintegration of the previous section, the liquidation accounting procedures, accounts set up, and part of the preparation of financial statements. Liquidation bankruptcy here only a few problems in accounting procedures. First, financial bankruptcy, insolvency and accounting definition of debt Estate liquidation and bankruptcy claims are the two major accounting elements of accounting, which is liquidation accounting main content. How to properly define the estate was bankrupt and the bankruptcy claims of property and bankruptcy claims the basic premise of accounting. At the same time, based on the estate, bankruptcy claims and general property, and differences between claims, to a certain extent, a n increase of bankruptcy claims against the estate and the difficulties of understanding. Second, the start of liquidation, the financial situation of the bankrupt pany estimates Bankruptcy liquidation, the former accounting information businesses are based on historical cost basis. Accounting information for the liquidation of such enterprises, can not meet their needs. In accordance with the requirements of the relevant clearing price should be based on the valuation of corporate property, which estimate the proposed table of financial position. Table of estimated financial position for the purpose of the following aspects.
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