The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
zhu ce hui ji shi zai po chan qing suan zhong ying zhu yi de ji ge wen ti
Author(s): 
Pages: 30
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  破产清算宣告破产企业财产破产财产清算业务《破产法》应付福利费应付工资财产转移经营管理;
Abstract: <正> 随着改革的不断深入,近几年因资不抵债,无力持续经营而依法宣告破产的企业越来越多。笔者在参加六家破产企业的清算业务中,遇到了一些实际问题,现就以下几个问题提出探讨。 1、应注意对破产企业财产的界定。破产财产是清算的基础,注册会计师应首先把破产企业的财产界定准确,以确保债权人的利益。《破产法》规定,破产财产应是“宣告破产时破产企业经营管理的全部财产”。但也有个别企业无视这一法律规定,将财产转移、隐匿,
Related Articles
No related articles found