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)-文庫(kù)吧資料
2025-05-22 09:02本頁(yè)面
【正文】 ankruptcy 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. 1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculated price is lower than the market price of the book value of the loss, reflecting the realization of assets unrealized losses. Specifically, the realized loss of assets (the market value loss) for the asset39。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。 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
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