破产清算会计基本理论问题探析

Discussion and Analysis on the Basic Theoretical Problems in the Liquidation Accounting of Bankruptcy

对清算会计在核算对象、前提、基础、目的、要素、账户设置、账务处理程序、财务报告等方面自身的特殊性进行了探讨。

This paper probes into the special characteristics of liquidation accounting in the aspects of object, precondition, foundation, objective, element, account setup, account processing procedure, financial report.