外文翻译---破产清算会计基本特点的分析-会计审计(编辑修改稿)

外文翻译---破产清算会计基本特点的分析-会计审计(编辑修改稿)内容摘要：

ke 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。 (2) for the annual accounts in accordance with the requirements of the bankruptcy at the beginning to the accounting treatment, and the closing date of bankruptcy For the preparation of financial statements. And the report submitted to the petent financial authority, the stateowned asset management and corporate department。 (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。