liquidation of the basic characteristics of accounting破产清算会计基本特点的分析 —外文翻译学位论文.docVIP

Liquidation of the basic characteristics of Accounting Abstract Theory of a system not yet formed, complete, 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 business-to-business property, credit and debt to conduct a comprehensive inventory and to collect debts, debt payment and distribution of surplus property, economic activities. Theory of a system not yet formed, complete, 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,