| 破产清算会计基本理论问题探析 |
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| 引用本文： | 何建国. 破产清算会计基本理论问题探析[J]. 重庆理工大学学报(自然科学版), 2001, 15(1): 15-18 |
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| 作者姓名： | 何建国 |
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| 作者单位： | 重庆工学院会计系!重庆400050 |
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| 摘 要： | 对清算会计在核算对象，前提，基础，目的，要素，帐户设置，帐务处理程序，财务报告等方面自身的特殊性进行了探讨。
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| 关 键 词： | 破产清算 会计 基本理论 |
| 文章编号： | 1006-401(2001)01-0015-04 |
| 修稿时间： | 2000-11-08 |
Discussion and Analysis on the Basic Theoretical Problems in the Liquidation Accounting of Bankruptcy |
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| HE Jian-guo. Discussion and Analysis on the Basic Theoretical Problems in the Liquidation Accounting of Bankruptcy[J]. Journal of Chongqing University of Technology(Natural Science), 2001, 15(1): 15-18 |
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| Authors: | HE Jian-guo |
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| Abstract: | This paper probes into the special characteristics of liquidation accounting in the aspects of object, precondition, foundation, objective, element, account setup, account processing procedure, financial report. |
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| Keywords: | bankruptcy liquidation accounting basic theory |
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