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

1、<p>　　Liquidation of the basic characteristics of</p><p>　　Accounting</p><p><b>　　Abstract</b></p><p>　　Theory of a system not yet formed, complete, and recognized

2、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 account

3、ing 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 bu

4、</p><p>　　Key words: bankruptcy liquidation accounting basic features</p><p>　　The basic characteristics of the liquidation accounting     First, define the dispute accoun

5、ting period     1. Bankruptcy proceedings and liquidation accounting period. If bankruptcy proceedings are divided into: application processing, reconciliation, consolidation, bankruptcy and liquidat

6、ion 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, i</p>&

7、lt;p>　　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 som

8、e 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 g

9、roup of actors. During the liquidation of bankrupt enterprises have not disappear</p><p>　　Third, the liquidation of bankrupt enterprises and the accounting division     Mentioned earlie

10、r, 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 enter

11、prises 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</p&

12、gt;<p>　　Liquidation procedures and content of accounting      Liquidation bankruptcy liquidation and dissolution procedure of the main differences are: the disintegration of the general

13、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 liquida

14、tion and dissolution of the basic requirements and procedures of accounting is basically the sam</p><p>　　1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculate

15、d 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 asset's carrying

16、 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 th</p><p

17、>　　References:[1] NORTHERN. Accounting. Wuhan University Press, 2007, 4.[2] 2007 China Online Banking Report. China Financial Certification Center, 2007. 12</p><p>　　破產(chǎn)清算會(huì)計(jì)基本特點(diǎn)的分析&l

18、t;/p><p><b>　　摘要</b></p><p>　　理論上我國尚未形成一套系統(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。</p><p>　　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)營后，對(duì)企業(yè)的財(cái)產(chǎn)、債權(quán)債務(wù)進(jìn)行全面

19、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。</p><p>　　關(guān)鍵詞：破產(chǎn) 清算會(huì)計(jì) 基本 特點(diǎn)</p><p><b>　　清算會(huì)計(jì)的基本特點(diǎn)</b></p>&l

20、t;p>　　一 ，會(huì)計(jì)期間界定的爭議</p><p>　　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。</p><p>　　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，

21、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)。</p><p>　　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)的確定上還有爭議。以我國目前有關(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

22、，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。</p><p>　　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。</p><p>　　二，會(huì)計(jì)主體與會(huì)計(jì)行為主體的確定<

23、/p><p>　　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。</p><p>　　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

24、登記。”在破產(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。</p><p>　　三，破產(chǎn)企業(yè)與清算組織會(huì)計(jì)處理的劃分</p&

25、gt;<p>　　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)交付清算組接管前的會(huì)計(jì)處理工作與破產(chǎn)清算會(huì)計(jì)處理緊密相關(guān)，因此，在《暫行規(guī)定》中分別規(guī)范了破產(chǎn)企業(yè)的會(huì)計(jì)處理與清算組的會(huì)計(jì)處理。</p>&

26、lt;p>　　破產(chǎn)企業(yè)的會(huì)計(jì)處理主要包括：(1)資產(chǎn)的清理登記，對(duì)資產(chǎn)損失、債權(quán)債務(wù)的核實(shí)；(2)按照辦理年度決算的要求，進(jìn)行年初至破產(chǎn)日的賬務(wù)處理，以及截止破產(chǎn)日的有關(guān)會(huì)計(jì)報(bào)表的編制。并將報(bào)表報(bào)送主管財(cái)政部門、國有資產(chǎn)管理部門和企業(yè)主管部門；(3)向清算組辦理會(huì)計(jì)檔案的移交手續(xù)。</p><p>　　清算組的會(huì)計(jì)處理主要是接管屬于破產(chǎn)企業(yè)的資產(chǎn)，并對(duì)破產(chǎn)清算過程中有關(guān)會(huì)計(jì)事項(xiàng)進(jìn)行如實(shí)的記錄。</p&

27、gt;<p>　　第二章 破產(chǎn)清算會(huì)計(jì)處理的程序與內(nèi)容</p><p>　　破產(chǎn)清算與解體清算的程序上的主要區(qū)別是：解體清算一般存在剩余資產(chǎn)的分配，而破產(chǎn)清算前提的資不抵債，使得其程序本身不存在剩余資產(chǎn)分配。正因?yàn)槿绱?，破產(chǎn)清算與解體清算會(huì)計(jì)的基本要求與程序基本相同。讀者可以參看上一節(jié)中的解體清算會(huì)計(jì)程序、會(huì)計(jì)科目設(shè)置、以及會(huì)計(jì)報(bào)表編制部分的分析。這里僅提出破產(chǎn)清算會(huì)計(jì)程序中的幾個(gè)問題。</p

28、><p>　　一，破產(chǎn)財(cái)務(wù)、破產(chǎn)債權(quán)的界定與核算</p><p>　　破產(chǎn)財(cái)產(chǎn)與破產(chǎn)債權(quán)是破產(chǎn)清算會(huì)計(jì)的兩大會(huì)計(jì)要素，因而，也是破產(chǎn)清算會(huì)計(jì)核算的主要內(nèi)容。如何正確地界定破產(chǎn)財(cái)產(chǎn)與破產(chǎn)債權(quán)是實(shí)施破產(chǎn)財(cái)產(chǎn)與破產(chǎn)債權(quán)會(huì)計(jì)核算的基本前提。同時(shí)，基于破產(chǎn)財(cái)產(chǎn)、破產(chǎn)債權(quán)與一般財(cái)產(chǎn)、債權(quán)的聯(lián)系與區(qū)別，在一定程度上增加了對(duì)破產(chǎn)財(cái)產(chǎn)與破產(chǎn)債權(quán)認(rèn)識(shí)的困難。</p><p>　　二，破產(chǎn)清

29、算開始時(shí)，對(duì)破產(chǎn)企業(yè)財(cái)務(wù)狀況的估算</p><p>　　破產(chǎn)清算日，原企業(yè)提供的會(huì)計(jì)信息都是以歷史成本為基礎(chǔ)的。這類會(huì)計(jì)信息對(duì)于破產(chǎn)清算企業(yè)來講是不能滿足其需要的。按照有關(guān)的要求應(yīng)以清算價(jià)格為基礎(chǔ)對(duì)企業(yè)的財(cái)產(chǎn)進(jìn)行估價(jià)，這就提出了財(cái)務(wù)狀況估算表的編制。財(cái)務(wù)狀況估算表的編制目的主要為以下幾方面。</p><p>　　1．估計(jì)資產(chǎn)的變現(xiàn)能力及市價(jià)損失。通過估計(jì)資產(chǎn)的市價(jià)，計(jì)算市價(jià)低于賬面價(jià)值的市

30、價(jià)損失，反映未實(shí)現(xiàn)的資產(chǎn)變現(xiàn)損失。具體講資產(chǎn)的變現(xiàn)損失(即市價(jià)損失)為資產(chǎn)的賬面價(jià)值與資產(chǎn)市價(jià)的差額。</p><p>　　2．分析負(fù)債的償還情況及估計(jì)損失。通過對(duì)資產(chǎn)的重新分類確定以擔(dān)保為依據(jù)的可供清償負(fù)債的資產(chǎn)的價(jià)值、可清償?shù)呢?fù)債額、以及由于資產(chǎn)不足以抵償負(fù)債的估計(jì)清償損失。具體講負(fù)債的清償損失為資產(chǎn)的估計(jì)市價(jià)與負(fù)債的估計(jì)凈值的差額。</p><p>　　三，清算過程中主要會(huì)計(jì)事項(xiàng)的記

31、錄</p><p>　　破產(chǎn)清算中的會(huì)計(jì)事項(xiàng)主要有：變賣資產(chǎn)、清理費(fèi)用、土地轉(zhuǎn)讓、清償負(fù)債等?！稌盒幸?guī)定》中對(duì)此都有明確的規(guī)定。這也是清算組需要實(shí)施的主要會(huì)計(jì)工作。</p><p><b>　　四，會(huì)計(jì)檔案的移交</b></p><p>　　破產(chǎn)企業(yè)是破產(chǎn)會(huì)計(jì)的主體，清算組是破產(chǎn)會(huì)計(jì)的行為主體。在破產(chǎn)清算會(huì)計(jì)中，客觀存在著破產(chǎn)開始時(shí)破產(chǎn)企業(yè)向清

32、算組辦理會(huì)計(jì)檔案的移交和破產(chǎn)清算結(jié)束時(shí)清算組向破產(chǎn)企業(yè)的主管部門或者法院辦理會(huì)計(jì)檔案的移交。</p><p>　　總之，由于破產(chǎn)清算會(huì)計(jì)原理與常規(guī)會(huì)計(jì)原理大不相同，破產(chǎn)清算的會(huì)計(jì)核算方法必然與常規(guī)會(huì)計(jì)核算不同。因此，對(duì)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)容的掌握顯得尤其重要。</p><p><b>　　參考文獻(xiàn): </b></p><

33、;p>　　[1]張耀武. 會(huì)計(jì)電算化. 武漢大學(xué)出版社, 2007, 4. </p><p>　　[2]2007中國網(wǎng)上銀行調(diào)查報(bào)告. 中國金融認(rèn)證中心, 2007. 12.朗顯示對(duì)應(yīng)的拉丁字符的拼音</p><p><b>　　字典</b></p><p><b>　　朗讀</b></p><p