外文翻譯---破產(chǎn)清算會計基本特點的分析-會計審計-免費閱讀
【正文】 四， 會計檔案的移交 破產(chǎn)企業(yè)是破產(chǎn)會計的主體，清算組是破產(chǎn)會計的行為主體。通過估計資產(chǎn)的市價，計算市價低于賬面價值的市價損失，反映未實現(xiàn)的資產(chǎn)變現(xiàn)損失。 一 ， 破產(chǎn)財務、破產(chǎn)債權的界定與核算 破產(chǎn)財產(chǎn)與破產(chǎn)債權是破產(chǎn)清算會計的兩大會計要素，因而，也是破產(chǎn)清算會計核算的主要內(nèi)容。但是，法院宣告企業(yè)破產(chǎn)后，在將破產(chǎn)財產(chǎn)交付清算組接管前的會計處理工作與破產(chǎn)清算會計處理緊密相關，因此，在《暫行規(guī)定》中分別規(guī)范了破產(chǎn)企業(yè)的會計處理與清算組的會計處理?！?在破產(chǎn)程序終結之前，破產(chǎn)企業(yè)在實體上仍然存在。 4．破產(chǎn)清算會計期間的終點。 3．破產(chǎn)清算會計期間的起點。 企業(yè)清算是指企業(yè)按章程規(guī)定解散以及由于破產(chǎn)或其他原因宣布終止經(jīng)營后，對企業(yè)的財產(chǎn)、債權債務進行全面清查，并進行收取債權、清償債務和分配剩余財產(chǎn)的經(jīng)濟活動。 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 s
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