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合伙企业作为现代企业的一种主要组织形式,在专业化程度较高、以智力资本为主的如管理咨询、风险投资等行业中被广泛采用。但是到目前为止,我国还没有专门规范合伙企业会计的准则和制度。文章结合合伙企业组织形式特点、有关会计规定与实务探讨了普通合伙企业清算的会计处理方法。普通合伙企业的清算包括简单清算和分期清算两种处理方式。主要围绕分期清算详细比较了安全清偿表法和现金分配计划两种方法在会计处理方面的基本原理、操作流程及具体运用,并对比了两种方法对普通合伙企业清算的相关影响,得出现金分配计划相对而言具有方法简单、操作容易的结论。
As a main form of modern enterprise, partnership is widely used in industries with high degree of specialization, mainly intellectual capital, such as management consulting and venture capital. However, up till now, there are no rules and regulations in our country to regulate the partnership accounting. Based on the characteristics of the form of partnership organization, this article discusses the accounting treatment of general partnership liquidation in terms of accounting rules and practices. General partnership liquidations include simple liquidation and installment liquidation two kinds of treatment. It mainly compares the basic principle, operation flow and specific application of the two methods in the aspects of accounting treatment, including the method of safety settlement table and cash distribution plan, and compares the relative influences of the two methods on liquidation of general partnership, The distribution plan is relatively simple and easy to operate.