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破产清算会计属企业财务会计一个特定的分支,它是反映企业破产清算过程与结果的清算会计。本文根据新破产法的相关规定,从会计基本假设、会计核算的一般原则、会计计量属性、会计核算目标、会计核算对象与内容、会计报表种类、格式、项目、会计信息使用者等诸多方面,对两者进行了系统的对比分析。
The bankruptcy liquidation accounting belongs to a specific branch of the enterprise financial accounting. It is a liquidation accounting that reflects the process and result of bankruptcy liquidation. This article according to the relevant provisions of the new bankruptcy law, from the basic accounting assumptions, the general principles of accounting, accounting measurement attributes, accounting objectives, accounting objects and content, accounting statements, types, formats, accounting information users and many other aspects, The two carried out a systematic comparative analysis.