liquidation-of-the-basic-characteristics-of-accounting破产清算会计基本特点的分析-外文翻译

LiquidationofthebasiccharacteristicsofAccountingAbstractTheoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergrasptheclearaccountingofthebasiccharacteristicsoftheinsolvency,bankruptcyandliquidationaccountingproceduresandcontent.

Liquidationoftheenterpriseisthedissolutionofanenterpriseaccordingtothearticlesofassociationasaresultofbankruptcyorotherreasons,announcedtheterminationofhisbusiness-to-businessproperty,creditanddebttoconductacomprehensiveinventoryandtocollectdebts,debtpaymentanddistributionofsurplusproperty,economicactivities.Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergraspthebasiccharacteristicsofaccountingliquidation,bankruptcyandliquidationaccountingproceduresandcontent.

Keywords:bankruptcyliquidationaccountingbasicfeaturesThebasiccharacteristicsoftheliquidationaccounting

First,definethedisputeaccountingperiod

1.Bankruptcyproceedingsandliquidationaccountingperiod.Ifbankruptcyproceedingsaredividedinto:applicationprocessing,reconciliation,consolidation,bankruptcyandliquidationofthreeparts,thentheaccountingperiodofbankruptcyliquidationintoliquidationshouldbethestageofbusinessaccounting,asapplicationprocessing,reconciliation,consolidationoftwostages,isstillaregularthescopeofaccounting.

2.Bankruptcyandliquidationaccountingperiodaccountingperiod.Stillbasedonthebankruptcyproceedings,bankruptcyandliquidationispartofbankruptcyproceedings,therefore,alsobeconsidered,includingbankruptcyandliquidationbankruptcyaccountingwilljuice.Oryoucannarrowthebankruptcyaccountingandgeneralizedintotwocategories,whichnarrowthebankruptcyliquidationbankruptcyaccountingisaccounting.

3.Liquidationaccountingperiodsstartingpoint.Duringtheliquidationaccountingunifytheliquidationoftheinsolvencyproceedingsunderthepremisestage,anditsaccountingperiodtodeterminethestartingpointtherearestillcontroversial.Toourcurrentaccountingstandardsrelatingtoliquidation("liquidationGuidelines","InterimProvisions"),thereareseveraldifferentrequirements.(1)Thedateoftheliquidatortotakeoverthebankruptenterprise."Liquidationguidelines"setforthinliquidationaccountingperiod,generallyfromthedateoftheliquidatortotakeoverthebankruptenterprise.(2)TheCourtdeclaredbankruptcydays.Accordingtobankruptcylaw,bankruptcydeclaredbankruptcyliquidationproceedingsthatthebeginning,whichisthemainbasisofitsstartingpoint.(3)thecourtannouncingtheterminationdateofsettlementconsolidation.

4.Liquidationaccountingperiodend.Liquidationaccountingperiodwiththesamestartingpoint,theunityofbankruptcyandliquidationaccountingperiodtotheinsolvencyproceedings,theliquidationphaseofthepremise,theendpointtodetermineadifferentview.Second,theaccountingofthemainactorsidentifiedwiththeaccounting

Asmentionedearlier,theaccountingentityinliquidationandthemainaspectsofaccountingpracticestherearesomedifferentviews.Ourviewistostrictlydistinguishbetweenthetwoboundaries.Accountingentitythatisabankruptcyliquidationofbankruptenterprises,bankruptcyandliquidationofaccountingistheliquidationgroupofactors.

Duringtheliquidationofbankruptenterpriseshavenotdisappeared.BankruptcyLawprovidesthat:"thelegalrepresentativeofthebankruptenterprisebeforetheendofthebankruptcyproceedings,accordingtopeople'scourtortheworkrequirementsoftheliquidationgroupshallnotbeabsentwithoutleave.""Aftertheendofbankruptcyproceedings,theliquidationofbankruptenterprisesgrouptocanceltheoriginalregistrationauthorityforRegistration."beforetheendofthebankruptcyproceedings,thebankruptenterpriseintheentitystillexists.Liquidationandisthesubjectofaccounting.Courtliquidationissubjecttoliquidationofdutiesdelegatedtoperformtheworkofinstitutions,itistheliquidationofaccountingactors,ratherthantheaccountingentity.Unlikeotherliquidationgroupisdeterminedbythecourt.Bankruptcylaw:amemberoftheliquidationgroupfromthesuperiorcourtsbythepeople'ssovereignty,governmentdepartmentsandfinancialdepartmentsandotherdesignatedprofessionals,theliquidationgroupmayhirenecessarystaffThird,theliquidationofbankruptenterprisesandtheaccountingdivision

Mentionedearlier,theMinistryofFinanceissuedthe"InterimProvisions"istheliquidationbasisofaccountingworkdirectly.Inthe"InterimProvisions"wereprovidedintheaccountingtreatmentofbankruptenterprisesandtheliquidationoftheaccountingtreatment.Nevertheless,wecontinuetobelievethatthe"InterimProvisions"intheliquidationprovisionsoftheaccountingtreatmentisthestrictsenseofthecontentsofthebankruptcyaccounting.However,theCourtdeclaredbankruptcyafterthebankruptcyestatetotheliquidationgroupwilltakeovertheworkoftheaccountingtreatmentbeforetheliquidationiscloselyrelatedtotheaccountingtreatment,therefore,inthe"InterimProvisions"wereregulatedintheaccountingtreatmentofbankruptenterprisesandtheliquidationofaccountingtreatment.

Accountingtreatmentofbankruptenterprisesinclude:(1)theregistrationofliquidatingtheassets,thelossofassets,verificationofclaimsanddebts;(2)fortheannualaccountsinaccordancewiththerequirementsofthebankruptcyatthebeginningtotheaccountingtreatment,andtheclosingdateofbankruptcyForthepreparationoffinancialstatements.Andthereportsubmittedtothecompetentfinancialauthority,thestate-ownedassetmanagementandcorporatedepartment;(3)totheliquidationproceduresforthetransferofaccountingrecords.

Liquidationistakingovertheaccountingtreatmentofthemajorassetsbelongingtobankruptcompanies,andbankruptcyliquidationprocessonmattersrelatingtotheaccountingrecordsaccurately.

Liquidationproceduresandcontentofaccounting

Liquidationbankruptcyliquidationanddissolutionprocedureofthemaindifferencesare:thedisintegrationofthegeneralexistenceoftheliquidationdistributionofsurplusassets,andliquidationofinsolventpremise,makingtheprocessitselfthereisnodistributionofsurplusassets.Becauseofthis,theliquidationbankruptcyliquidationanddissolutionofthebasicrequirementsandproceduresofaccountingisbasicallythesame.Readerscanseethedisintegrationoftheprevioussection,theliquidationaccountingprocedures,accountssetup,andpartofthepreparationoffinancialstatements.Liquidationbankruptcyhereonlyafewproblemsinaccountingprocedures.

First,financialbankruptcy,insolvencyandaccountingdefinitionofdebt

Estateliquidationandbankruptcyclaimsarethetwomajoraccountingelementsofaccounting,whichisliquidationaccountingmaincontent.Howtoproperlydefinetheestatewasbankruptandthebankruptcyclaimsofpropertyandbankruptcyclaimsthebasicpremiseofaccounting.Atthesametime,basedontheestate,bankruptcyclaimsandgeneralproperty,anddifferencesbetweenclaims,toacertainextent,anincreaseofbankruptcyclaimsagainsttheestateandthedifficultiesofunderstanding.

Second,thestartofliquidation,thefinancialsituationofthebankruptcompanyestimates

Bankruptcyliquidation,theformeraccountinginformationbusinessesarebasedonhistoricalcostbasis.Accountinginformationfortheliquidationofsuchenterprises,cannotmeettheirneeds.Inaccordancewiththerequirementsoftherelevantclearingpriceshouldbebasedonthevaluationofcorporateproperty,whichestimatetheproposedtableoffinancialposition.Tableofestimatedfinancialpositionforthepurposeofthefollowingaspects.1.Estimatedassets,liquidityandmarketlosses.Byestimatingthemarketvalueofassets,calculatedpriceislowerthanthemarketpriceofthebookvalueoftheloss,reflectingtherealizationofassetsunrealizedlosses.Specifically,therealizedlossofassets(themarketvalueloss)fortheasset'scarryingvalueofthedifferencebetweenmarketvalueandassets.

2.Analysisofdebtrepaymentandoftheestimatedlosses.Bythereclassificationofassetsdeterminedtoguaranteetheavailabilityoftheliabilityissettledbasedonthevalueoftheassets,liabilitiescouldbeliquidated,andtheassetsareinsufficienttocovertheestimatedliabilitiesofliquidateddamages.Specifically,liabilities,liquidateddamagesfortheestimatedmarketvalueofassetsandliabilitiesofthedifferencebetweentheestimatednetworth.

Third,theliquidationprocessoftherecordofsignificantaccountingissues

Accountingmattersinthebankruptcyliquidationare:thesaleofassets,clean-upcosts,landtransfer,settlementofliabilities."InterimProvisions"inthisregardareclearlydefined.Thisisalsotheliquidationofthemajoraccountingneeds.

Fourth,thetransferofaccountingrecords

Bankruptcyandbankruptenterprisesisthesubjectofaccounting,liquidationofthebankruptaccountingactors.Accountinginbankruptcyliquidation,thebeginningoftheobjectiveexistenceofbankruptcyliquidationforinsolventcompaniestotheaccountingrecordsattheendofthetransferandliquidationofthebankruptenterprisetheliquidationgroupinchargeoftheaccountingdepartmentorthecourtfiletransfer.

Inshort,thebankruptcyandliquidationofaccountingtheoryandprinciplesdifferentfromconventionalaccounting,bankruptcyandliquidationoftheinevitablewiththeconventionalaccountingmethodofaccountingdifferent.Therefore,thebasiccharacteristicsofaccountingliquidation,bankruptcyandliquidationproceduresforaccountingandcontentmasteryareparticularlyimportant.

References:

[1]NORTHERN.Accounting.WuhanUniversityPress,2007,4.

[2]2007ChinaOnlineBankingReport.ChinaFinancialCertificationCenter,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，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。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，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。通过估计资产的市价，计算市价低于账面价值的市价损失，反映未实现的资产变现损失。具体讲资产的变现损失(即市价损失)为资产的账面价值与资产市价的差额。2．分析负债的偿还情况及估计损失。通过对资产的重新分类确定以担保为依据的可供清偿负债的资产的价值、可清偿的负债额、以及由于资产不足以抵偿负债的估计清偿损失。具体讲负债的清偿损失为资产的估计市价与负债的估计净值的差额。三，清算过程中主要会计事项的记录破产清算中的会计事项主要有：变卖资产、清理费用、土地转让、清偿负债等。《暂行规定》中对此都有明确的规定。这也是清算组需要实施的主要会计工作。四，会计档案的移交破产企业是破产会计的主体，清算组是破产会计的行为主体。在破产清算会计中，客观存在着破产开始时破产企业向清算组办理会计档案的移交和破产清算结束时清算组向破产企业的主管部门或者法院办理会计档案的移交。总之，由于破产清算会计原理与常规会计原理大不相同，破产清算的会计核算方法必然与常规会计核算不同。因此，对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的掌握显得尤其重要。参考文献:[1]张耀武.会计电算化.武汉大学出版社,2007,4.[2]2007中国网上银行调查报告.中国金融认证中心,2007.12.目录TOC\o"1-2"\h\u253321总论 1311911.1项目概况 1317891.2建设单位概况 3162241.3项目提出的理由与过程 3311231.4可行性研究报告编制依据 4225921.5可行性研究报告编制原则 426521.6可行性研究范围 5265791.7结论与建议 665262项目建设背景和必要性 9302042.1项目区基本状况 9237942.2项目背景 11327472.3项目建设的必要性 11265903市场分析 14297233.1物流园区的发展概况 1479553.2市场供求现状 1669963.3目标市场定位 17108883.4市场竞争力分析

17160544项目选址和建设条件 1950564.1选址原则 1969314.2项目选址 19544.3场址所在位置现状 19297334.4建设条件 20123545主要功能和建设规模 22282555.1主要功能 22281835.2建设规模及内容 26195696工程建设方案 27137726.1设计依据 27219396.2物流空间布局的要求 27262516.3空间布局原则 2853886.4总体布局 2936766.5工程建设方案 30235856.6给水工程 33115596.7排水工程 3553126.8电力工程 38288986.9供热工程 46314656.10电讯工程 47153607工艺技术和设备方案 51276227.1物流技术方案 5142607.2制冷工艺技术方案 6769868节能方案分析 7336228.1节能依据 73176248.2能耗指标分析 73235218.3主要耗能指标计算 74272888.4节能措施和节能效果分析 76295509环境影响评价 83267939.1设计依据 8335089.2环境影响评价应坚持的原则 83134559.3项目位置环境现状 84208539.4项目建设与运营对环境的影响 8430919.5项目建设期环境保护措施 8459489.6项目运行期环境保护措施 861431110