liquidationofthebasiccharacteristicsofaccounting破产清算会计基本特点的分析外文翻译

1、Liquidation of the basic characteristics ofAccountingAbstractTheory 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 acco unting of the basic characteristics of the in s

2、olve ncy, ban kruptcy and liquidati on acco un ti ng 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 termin ati on of his bus in ess-to-bus in ess property, cre

3、dit and debt to con duct 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 an alyze several issues in

4、 order to better grasp the basic characteristics of acco unting liquidation, bankruptcy and liquidation accounting procedures and content.Key words: ban kruptcy liquidati on acco un ti ng basic featuresThe basic characteristics of the liquidation accountingFirst, define the dispute accounting period

5、1. Bankruptcy proceedings and liquidation accounting period. If bankruptcy proceed ings are divided in to: applicati on process in g, rec on ciliati on, con solidati on, bankruptcy and liquidation of three parts, then the accounting period of bankruptcy liquidati on into liquidati on should be the s

6、tage of bus in ess acco unting, as applicati on process ing, rec on ciliatio n, con solidati on of two stages, is still a regular the scope of acco un ti ng.2. Bankruptcy and liquidation accounting period accounting period. Still based on the bankruptcy proceedings, bankruptcy and liquidation is par

7、t of bankruptcy proceed in gs, therefore, also be con sidered, in cludi ng ban kruptcy and liquidati on ban kruptcy acco unting will juice. Or you can n arrow the ban kruptcy acco unting and generalized into two categories, which narrow the bankruptcy liquidation bankruptcy acco unting is acco un ti

8、 ng.3. Liquidation accounting periods starting point. During the liquidation accounting unify the liquidatio n of the in solve ncy proceed ings un der the premise stage, and its acco un ti ng period to determ ine the starti ng point there are still con troversial. To our curre nt acco un ti ng sta n

9、dards relati ng to liquidati on (liquidati on Guideli nes, I nterim Provisions), there are several different requirements. (1) The date of the liquidator to take over the bankrupt enterprise. Liquidation guidelines set forth in liquidation acco unting period, gen erally from the date of the liquidat

10、or to take over the ban krupt en terprise. (2) The Court declared ban kruptcy days. Accordi ng to ban kruptcy law, ban kruptcy declared ban kruptcy liquidati on proceed ings that the begi nning, which is the main basis of its start ing point. (3) the court announcing the term in ati on date of settl

11、eme nt con solidati on.4.Liquidation accounting period end. Liquidation accounting period with the same starting point, the unity of bankruptcy and liquidation accounting period to the in solve ncy proceedi ngs, the liquidati on phase of the premise, the end point to determ ine a differe nt view.Sec

12、ond, the acco unting of the main actors ide ntified with the acco untingAs mentioned earlier, the accounting entity in liquidation and the main aspects of accounting practices there are some different views. Our view is to strictly distinguish between the two boundaries. Accounting entity that is a

13、bankruptcy liquidation of bankrupt enterprises, bankruptcy and liquidation of accounting is the liquidation group of actors.During the liquidati on of ban krupt en terprises have not disappeared. Ban kruptcy Law provides that: the legal represe ntative of the ban krupt en terprise before the end of

14、the ban kruptcy proceed in gs, accord ing to peoples court or the work requireme nts of the liquidation group shall not be absent without leave. After the end of ban kruptcy proceedi ngs, the liquidati on of ban krupt en terprisesgroup to can cel the original registration authority for Registration.

15、 before the end of the bankruptcy proceedings, the bankrupt enterprise in the entity still exists. Liquidation and is the subject of accounting. Court liquidation is subject to liquidation of duties delegated to perform the work of institutions, it is the liquidation of accounting actors, rather tha

16、n the acco un ti ng en tity. Un like other liquidati on group is determ ined by the court. Ban kruptcy law: a member of the liquidati on group from the superior courts by the peoples sovereig nty, gover nment departme nts and finan cial departme nts and other desig nated professi on als, the liquida

17、tio n group may hire n ecessary staffThird, the liquidation of bankrupt enterprises and the accounting divisionMentioned 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 trea

18、tment 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 bank

19、ruptcy 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 liqui

20、dation 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 accordanee with the requirements of the bankruptcy at the beg inning to the acco u

21、n ti ng treatme nt, and the clos ing date of ban kruptcy For the preparati on of finan cial stateme nts. And the report submitted to the compete nt financial authority, the state-owned asset management and corporate department; (3) to the liquidatio n procedures for the tran sfer of acco unting reco

22、rds.Liquidation is taking over the accounting treatment of the major assets belonging to bankrupt companies, and bankruptcy liquidation process on matters relating to the acco unting records accurately.Liquidation procedures and content of accountingLiquidation bankruptcy liquidation and dissolution

23、 procedure of the main differe nces are: the dis in tegrati on of the gen eral existe nee of the liquidati on distributi on of surplus assets, and liquidati on of in solve nt premise, making the process itself there is no distribution of surplus assets. Because of this, the liquidation bankruptcy li

24、quidation and dissolution of the basic requirements and procedures of acco un ti ng is basically the same. Readers can see the dis in tegratio n of the previous section, the liquidation accounting procedures, accounts set up, and part of the preparati on of finan cial stateme nts. Liquidati on ban k

25、ruptcy here only a few problems in acco unting procedures.First, finan cial ban kruptcy, in solve ncy and acco un ti ng defi niti on of debtEstate liquidati on and ban kruptcy claims are the two major acco unting eleme nts of accounting, which is liquidation accounting main content. How to properly

26、define the estate was ban krupt and the ban kruptcy claims of property and ban kruptcy claims the basic premise of accounting. At the same time, based on the estate, bankruptcy claims and gen eral property, and differe nces betwee n claims, to a certa in exte nt, an in crease of ban kruptcy claims a

27、ga inst the estate and the difficulties of un dersta nding.Second, the start of liquidation, the financial situation of the bankrupt company estimatesBan kruptcy liquidati on, the former acco unting in formati on bus in essesare based on historical cost basis. Accounting information for the liquidat

28、ion of such enterprises, can not meet their n eeds. In accorda nce with the requireme nts of the releva nt cleari ng 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 fol

29、low ing aspects.1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculated price is lower tha n 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 va

30、lue loss) for the assets carry ing value of the differe nce betwee n market value and assets.2. Analysis of debt repayment and of the estimated losses. By the reclassification of assets determined to guarantee the availability of the liability is settled based on the value of the assets,liabilities

31、could be liquidated, and the assetsare insufficient to cover the estimated liabilities of liquidated damages. Specifically, liabilities, liquidated damages for the estimated market value of assetsand liabilities of the differe nce betwee n the estimated net worth.Third, the liquidation process of th

32、e record of significant accounting issuesAccounting matters in the bankruptcy liquidation are: the sale of assets, clean-up costs, la nd tran sfer, settleme nt of liabilities. In terim Provisi on s in this regard are clearly defined. This is also the liquidation of the major accounting needs.Fourth,

33、 the tran sfer of acco un ti ng recordsBankruptcy and bankrupt enterprises is the subject of accounting, liquidation of the bankrupt accounting actors. Accounting in bankruptcy liquidation, the beginning of the objective existe nce of ban kruptcy liquidati on for in solve nt compa nies to the accoun

34、ting records at the end of the transfer and liquidation of the bankrupt enterprise the liquidation group in charge of the accounting department or the court file transfer. In short, the bankruptcy and liquidation of accounting theory and principles different from conven ti onal acco unting, ban krup

35、tcy and liquidati on of the in evitable with the conventional accounting method of accounting different. Therefore, the basic characteristics of accounting liquidation, bankruptcy and liquidation procedures for acco un ti ng and content mastery are particularly importa nt.References:1 NORTHERN. Acco

36、u nting. Wuhan Un iversity Press, 2007, 4.2 2007 China Online Banking Report. China Financial Certification Center, 2007. 12破产清算会计基本特点的分析摘要理论上我国尚未形成一套系统、完整、公认的破产清算会计理论体系。这 里就破产清算会计的几个问题予以分析，以便更好地掌握破产清会计的基本特 点、破产清算会计处理的程序与内容。企业清算是指企业按章程规定解散以及由于破产或其他原因宣布终止经营 后，对企业的财产、债权债务进行全面清查，并进行收取债权、清偿债务和分配 剩余财产的经济

37、活动。 理论上我国尚未形成一套系统、 完整、 公认的破产清算会 计理论体系。 这里就破产清算会计的几个问题予以分析， 以便更好地掌握破产清 算会计的基本特点、破产清算会计处理的程序与内容。关键词： 破产 清算会计 基本 特点第一章 清算会计的基本特点一 ，会计期间界定的争议1破产的法律程序与破产清算会计期间。 如果将破产的法律程序分为： 申 请受理、和解整顿、 破产清算三个部分的话， 破产清算会计的期间应是企业进入 破产清算阶段的会计， 至于申请受理、 和解整顿两个阶段， 仍属于常规会计的范 围。2破产会计期间与破产清算会计期间。 仍然立足于破产的法律程序， 破产 清算是破产法律程序中的一部分

38、， 因此， 也可以认为， 破产会计中包括破产清算 会汁。或者可以将破产会计分为狭义的与广义的两类， 其中破产清算会计是指狭 义的破产会计。3破产清算会计期间的起点。 将破产清算会计的期间统一到破产程序中的 破产清算阶段的前提下， 其会计期间的起点的确定上还有争议。 以我国目前有关 的破产清算会计规范 (清算准则、暂行规定 )就有以下几种不同的规定。 (1)清算人接管破产企业日。清算准则中规定破产清算会计期间，一般自清 算人接管破产企业日起。 (2) 法院宣告企业破产日。依据破产法，破产宣告表明 破产清算的法律程序开始，这是以其为起点的主要依据。 (3) 法院宣告终止和解 整顿日。4破产清算会计

39、期间的终点。与破产清算会计期间的起点相同，将破产清 算会计的期间统一到破产程序中的破产清算阶段的前提下， 其终点的确定有不同 的看法。二，会计主体与会计行为主体的确定如前所述，在破产清算会计主体和会计行为主体方面目前有一些不同的看 法。我们的观点是要严格区分这两者的界限。即破产清算会计主体是破产企业、 破产清算会计的行为主体是清算组。破产清算期间破产企业并未消失。破产法规定：“破产企业的法人代表在 破产程序终结之前， 根据人民法院或者清算组的要求进行工作， 不得擅离职守。 ” “破产程序终结后， 由清算组向破产企业原登记机关办理注销登记。 ”在破产程 序终结之前， 破产企业在实体上仍然存在。

40、而且是破产清算会计的主体。 清算组 是受法院的委托履行清算职责的工作机构， 它是破产清算会计的行为主体， 而不 是其会计主体。 与其他清算不同的是破产清算的清算组是由法院确定的。 破产法 规定：清算组的成员由人民法院从企业上级主权部门、 政府财政部门等有关部门 和专业人员中指定，清算组可以聘任必要的工作人员。 三，破产企业与清算组织会计处理的划分前述，财政部颁发的 暂行规定是破产清算会计工作直接的依据。 在暂 行规定中分别规定了破产企业的会计处理与清算组的会计处理。 尽管如此， 我 们仍然认为， 暂行规定 中对清算组的会计处理的规定才是严格意义的破产会 计的内容。 但是，法院宣告企业破产后，

41、在将破产财产交付清算组接管前的会计 处理工作与破产清算会计处理紧密相关，因此，在暂行规定中分别规范了破 产企业的会计处理与清算组的会计处理。破产企业的会计处理主要包括： (1)资产的清理登记，对资产损失、债权债 务的核实； (2)按照办理年度决算的要求，进行年初至破产日的账务处理，以及 截止破产日的有关会计报表的编制。 并将报表报送主管财政部门、 国有资产管理 部门和企业主管部门； (3)向清算组办理会计档案的移交手续。清算组的会计处理主要是接管属于破产企业的资产，并对破产清算过程中 有关会计事项进行如实的记录。第二章 破产清算会计处理的程序与内容破产清算与解体清算的程序上的主要区别是： 解体

42、清算一般存在剩余资产 的分配，而破产清算前提的资不抵债， 使得其程序本身不存在剩余资产分配。 正 因为如此， 破产清算与解体清算会计的基本要求与程序基本相同。 读者可以参看 上一节中的解体清算会计程序、会计科目设置、以及会计报表编制部分的分析。 这里仅提出破产清算会计程序中的几个问题。一，破产财务、破产债权的界定与核算 破产财产与破产债权是破产清算会计的两大会计要素， 因而，也是破产清 算会计核算的主要内容。 如何正确地界定破产财产与破产债权是实施破产财产与 破产债权会计核算的基本前提。同时，基于破产财产、破产债权与一般财产、债 权的联系与区别，在一定程度上增加了对破产财产与破产债权认识的困难。 二，破产清算开始时，对破产企业财务状况的估算 破产清算日，原企业提供的会计信息都是以历史成本为基础的。这类会计 信息对于破产清算企业来讲是不能满足其需要的。 按照有关的要求应以清算价格 为基础对企业的财产进行估价， 这就提出了财务状况估算表的编制。 财务状况估 算表的编制目的主要为以下几方面。1估计资产的变现能力及市价损失。通过估计资产的