物业公司财务制度之清算业务.docVIP

物业公司财务制度之清算业务 物业公司财务制度之清算业务提要：清算财产包括宣布清算时全部财产以及清算期间取得的资产。已作为担保物的财产相当于担保债务的部分，不属于清算财产 来自物业管理资料下载 物业公司财务制度之清算业务 第一条清算是指公司及所投资公司破产、解散和被撤销，正常经营活动终止,依照法定程序收回债权、清偿债务、分配剩余财产的行为。 第二条公司及所投资公司破产、解散和撤销应当成立清算机构，具体清算程序根据《公司法》等法律、法规和《公司章程》的相关规定办理。 第三条清算财产包括宣布清算时全部财产以及清算期间取得的资产。已作为担保物的财产相当于担保债务的部分，不属于清算财产，担保物的价款超过所担保的债务数额的部分，属于清算财产。 第四条清算的会计期间、财产清偿顺序按相关法律法规执行。 第五条清算会计期间的开始，应编制可实现净值为基础的清算开始日的清算资产负债表、净资产变动表、清算财产表、清算财产分配表。清算期间跨年度的，应于年度终了时编制相关报表。 第六条清算会计期间终了之前，清算组编制财产分配表，在清算程序中多次进行债务清偿或财产分配的，还应于每次清偿债务或分配财产后编制财产分配表。 来自物业管理资料下载 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education, env