摘要
企业破产清算 ,是一种普遍的经济现象。文中从几种破产清算会计核算方法入手 ,以实践为基础简述了一些问题 :会计帐簿的设置 ;破产清算会计核算实务 ;清算财务报告。
the enterprise liquidation in bankruptcy is a general economic phenomenon.The present article,beginning with several methods of liquidation accounting calculation,briefly deals with the following problems on the basis of practice:the establishment of accounting books;the actual practice of liquidation accounting calculation;the financial statement of liquidation
关键词
破产清算
会计核算
会计科目
工业企业
liquidation in bankruptcy
accounting calculation
accounting items
