英语翻译谈破产清算会计要素重构摘要:持续经营条件下的会计要素不同,破产清算条件下的会计要素有其自身的特点.本文首先分析了

英语翻译
谈破产清算会计要素重构
摘要:持续经营条件下的会计要素不同,破产清算条件下的会计要素有其自身的特点.本文首先分析了目前破产清算会计要素研究中存在的问题:受破产法思想和持续经营会计理论思想的束缚严重,对相关会计要素的定义不准确.然后在研究破产清算条件下会计对象变化及其对会计要素影响的基础上,重构了破产清算会计要素体系:清算资产、清算负债和清算净损益.
关键词:破产清算 会计要素 清算资产 清算负债 清算净损益
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And in bankruptcy under the conditions of the accounting change and its effects on the target element of the impact of accounting on the basis of the reconstruction of the accounting elements of the bankruptcy system:the liquidation of assets,liabilities and liquidation liquidation net gain or loss.
Accounting elements bankruptcy talk Reconstruction Abstract:Going under the conditions of the different elements of accounting,under the conditions of bankruptcy accounting elements has its own characteristics.The paper first analyzes the elements of the current bankruptcy accounting research questions of existence:the idea of bankruptcy law and the continued operation of accounting theory of constraints serious thought to the relevant elements of the definition of accounting inaccurate.

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