外文翻譯---破產(chǎn)清算會(huì)計(jì)基本特點(diǎn)的分析.doc

Liquidation of the basic characteristics ofAccountingAbstract: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 featuresThe 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, which narrow the bankruptcy liquidation bankruptcy accounting is accounting. 3. Liquidation accounting periods starting point. During the liquidation accounting unify the liquidation of the insolvency proceedings under the premise stage, and its accounting period to determine the starting point there are still controversial. To our current accounting standards relating to liquidation (liquidation Guidelines, Interim Provisions), there are several different requirements. (1) The date of the liquidator to take over the bankrupt enterprise. Liquidation guidelines set forth in liquidation accounting period, generally from the date of the liquidator to take over the bankrupt enterprise. (2) The Court declared bankruptcy days. According to bankruptcy law, bankruptcy declared bankruptcy liquidation proceedings that the beginning, which is the main basis of its starting point. (3) the court announcing the termination date of settlement consolidation. 4. Liquidation accounting period end. Liquidation accounting period with the same starting point, the unity of bankruptcy and liquidation accounting period to the insolvency proceedings, the liquidation phase of the premise, the end point to determine a different view. Second, the accounting of the main actors identified with the accounting As 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 bankruptcy liquidation of bankrupt enterprises, bankruptcy and liquidation of accounting is the liquidation group of actors. During the liquidation of bankrupt enterprises have not disappeared. Bankruptcy Law provides that: the legal representative of the bankrupt enterprise before the end of the bankruptcy proceedings, according to peoples court or the work requirements of the liquidation group shall not be absent without leave. After the end of bankruptcy proceedings, the liquidation of bankrupt enterprises group to cancel the original registration authority for Registration. 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 than the accounting entity. Unlike other liquidation group is determined by the court. Bankruptcy law: a member of the liquidation group from the superior courts by the peoples sovereignty, government departments and financial departments and other designated professionals, the liquidation group may hire necessary staffThird, the liquidation of bankrupt enterprises and the accounting division Mentioned 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 treatment 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 bankruptcy 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 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 competent financial authority, the state-owned 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 companies, 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, an increase of bankruptcy claims against the estate and the difficulties of understanding. Second, the start of liquidation, the financial situation of the bankrupt company 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 of the relevant clearing 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 following aspects. 1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculated price is lower than 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 value loss) for the assets carrying value of the difference between 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 could be liquidated, and the assets are insufficient to cover the estimated liabilities of liquidated damages. Specifically, liabilities, liquidated damages for the estimated market value of assets and liabilities of the difference between the estimated net worth. Third, the liquidation process of the record of significant accounting issues Accounting matters in the bankruptcy liquidation are: the sale of assets, clean-up costs, land transfer, settlement of liabilities. Interim Provisions in this regard are clearly defined. This is also the liquidation of the major accounting needs. Fourth, the transfer of accounting records Bankruptcy and bankrupt enterprises is the subject of accounting, liquidation of the bankrupt accounting actors. Accounting in bankruptcy liquidation, the beginning of the objective existence of bankruptcy liquidation for insolvent companies to the accounting 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 conventional accounting, bankruptcy and liquidation of the inevitable with the conventional accounting method of accounting different. Therefore, the basic characteristics of accounting liquidation, bankruptcy and liquidation procedures for accounting and content mastery are particularly important. References:1 NORTHERN. Accounting. Wuhan University Press, 2007, 4.2 2007 China Online Banking Report. China Financial Certification Center, 2007. 12破產(chǎn)清算會(huì)計(jì)基本特點(diǎn)的分析 摘要 理論上我國(guó)尚未形成一套系統(tǒng)、完整、公認(rèn)的破產(chǎn)清算會(huì)計(jì)理論體系。這里就破產(chǎn)清算會(huì)計(jì)的幾個(gè)問(wèn)題予以分析，以便更好地掌握破產(chǎn)清會(huì)計(jì)的基本特點(diǎn)、破產(chǎn)清算會(huì)計(jì)處理的程序與內(nèi)容。企業(yè)清算是指企業(yè)按章程規(guī)定解散以及由于破產(chǎn)或其他原因宣布終止經(jīng)營(yíng)后，對(duì)企業(yè)的財(cái)產(chǎn)、債權(quán)債務(wù)進(jìn)行全面清查，并進(jìn)行收取債權(quán)、清償債務(wù)和分配剩余財(cái)產(chǎn)的經(jīng)濟(jì)活動(dòng)。理論上我國(guó)尚未形成一套系統(tǒng)、完整、公認(rèn)的破產(chǎn)清算會(huì)計(jì)理論體系。這里就破產(chǎn)清算會(huì)計(jì)的幾個(gè)問(wèn)題予以分析，以便更好地掌握破產(chǎn)清算會(huì)計(jì)的基本特點(diǎn)、破產(chǎn)清算會(huì)計(jì)處理的程序與內(nèi)容。關(guān)鍵詞：破產(chǎn) 清算會(huì)計(jì) 基本 特點(diǎn)第一章 清算會(huì)計(jì)的基本特點(diǎn) 一 ，會(huì)計(jì)期間界定的爭(zhēng)議 1破產(chǎn)的法律程序與破產(chǎn)清算會(huì)計(jì)期間。如果將破產(chǎn)的法律程序分為：申請(qǐng)受理、和解整頓、破產(chǎn)清算三個(gè)部分的話，破產(chǎn)清算會(huì)計(jì)的期間應(yīng)是企業(yè)進(jìn)入破產(chǎn)清算階段的會(huì)計(jì)，至于申請(qǐng)受理、和解整頓兩個(gè)階段，仍屬于常規(guī)會(huì)計(jì)的范圍。 2破產(chǎn)會(huì)計(jì)期間與破產(chǎn)清算會(huì)計(jì)期間。仍然立足于破產(chǎn)的法律程序，破產(chǎn)清算是破產(chǎn)法律程序中的一部分，因此，也可以認(rèn)為，破產(chǎn)會(huì)計(jì)中包括破產(chǎn)清算會(huì)汁?；蛘呖梢詫⑵飘a(chǎn)會(huì)計(jì)分為狹義的與廣義的兩類，其中破產(chǎn)清算會(huì)計(jì)是指狹義的破產(chǎn)會(huì)計(jì)。3破產(chǎn)清算會(huì)計(jì)期間的起點(diǎn)。將破產(chǎn)清算會(huì)計(jì)的期間統(tǒng)一到破產(chǎn)程序中的破產(chǎn)清算階段的前提下，其會(huì)計(jì)期間的起點(diǎn)的確定上還有爭(zhēng)議。以我國(guó)目前有關(guān)的破產(chǎn)清算會(huì)計(jì)規(guī)范(清算準(zhǔn)則、暫行規(guī)定)就有以下幾種不同的規(guī)定。(1)清算人接管破產(chǎn)企業(yè)日。清算準(zhǔn)則中規(guī)定破產(chǎn)清算會(huì)計(jì)期間，一般自清算人接管破產(chǎn)企業(yè)日起。 (2)法院宣告企業(yè)破產(chǎn)日。依據(jù)破產(chǎn)法，破產(chǎn)宣告表明破產(chǎn)清算的法律程序開始，這是以其為起點(diǎn)的主要依據(jù)。(3)法院宣告終止和解整頓日。4破產(chǎn)清算會(huì)計(jì)期間的終點(diǎn)。與破產(chǎn)清算會(huì)計(jì)期間的起點(diǎn)相同，將破產(chǎn)清算會(huì)計(jì)的期間統(tǒng)一到破產(chǎn)程序中的破產(chǎn)清算階段的前提下，其終點(diǎn)的確定有不同的看法。二，會(huì)計(jì)主體與會(huì)計(jì)行為主體的確定 如前所述，在破產(chǎn)清算會(huì)計(jì)主體和會(huì)計(jì)行為主體方面目前有一些不同的看法。我們的觀點(diǎn)是要嚴(yán)格區(qū)分這兩者的界限。即破產(chǎn)清算會(huì)計(jì)主體是破產(chǎn)企業(yè)、破產(chǎn)清算會(huì)計(jì)的行為主體是清算組。破產(chǎn)清算期間破產(chǎn)企業(yè)并未消失。破產(chǎn)法規(guī)定：“破產(chǎn)企業(yè)的法人代表在破產(chǎn)程序終結(jié)之前，根據(jù)人民法院或者清算組的要求進(jìn)行工作，不得擅離職守?！薄捌飘a(chǎn)程序終結(jié)后，由清算組向破產(chǎn)企業(yè)原登記機(jī)關(guān)辦理注銷登記?！痹谄飘a(chǎn)程序終結(jié)之前，破產(chǎn)企業(yè)在實(shí)體上仍然存在。而且是破產(chǎn)清算會(huì)計(jì)的主體。清算組是受法院的委托履行清算職責(zé)的工作機(jī)構(gòu)，它是破產(chǎn)清算會(huì)計(jì)的行為主體，而不是其會(huì)計(jì)主體。與其他清算不同的是破產(chǎn)清算的清算組是由法院確定的。破產(chǎn)法規(guī)定：清算組的成員由人民法院從企業(yè)上級(jí)主權(quán)部門、政府財(cái)政部門等有關(guān)部門和專業(yè)人員中指定，清算組可以聘任必要的工作人員。三，破產(chǎn)企業(yè)與清算組織會(huì)計(jì)處理的劃分 前述，財(cái)政部頒發(fā)的暫行規(guī)定是破產(chǎn)清算會(huì)計(jì)工作直接的依據(jù)。在暫行規(guī)定中分別規(guī)定了破產(chǎn)企業(yè)的會(huì)計(jì)處理與清算組的會(huì)計(jì)處理。盡管如此，我們?nèi)匀徽J(rèn)為，暫行規(guī)定中對(duì)清算組的會(huì)計(jì)處理的規(guī)定才是嚴(yán)格意義的破產(chǎn)會(huì)計(jì)的內(nèi)容。但是，法院宣告企業(yè)破產(chǎn)后，在將破產(chǎn)財(cái)產(chǎn)交付清算組接管前