| 破产清算与和解整顿的核算 |
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| 引用本文： | 钱美发.破产清算与和解整顿的核算[J].上海海事大学学报,1991(1). |
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| 作者姓名： | 钱美发 |
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| 作者单位： | 上海海运学院水经系 |
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| 摘 要： | 本文依据我国破产法的规定,拟就破产清算、和解整顿过程中有关会计核算、编制会计报表的原理和技术,作一初步探讨。
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| 关 键 词： | 破产法 会计报表 会计核算 清算 |
Accounting of Bankruptcy Liquidation and Reorganization |
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| Qian Meifa.Accounting of Bankruptcy Liquidation and Reorganization[J].Journal of Shanghai Maritime University,1991(1). |
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| Authors: | Qian Meifa |
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| Abstract: | In light of the bankruptcy law of our coutry, this paper makes a tentative study of the principles and techniques of, accounting and financial statements in the process of bankruptcy liquidation and reorganization of a business enterprise. |
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| Keywords: | bankruptcy law financial statements accounting clearing |
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