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联营企业解体的核算唐伯衡，黄礼菊联营企业由于各种原因，不再继续经营而解体，这就需要出售资产，偿还债务，并将出售资产所实现的损益在合伙人之间按损益分配比率转入各合伙人的资本帐户，然后按每个合伙人的资本帐户余额来偿付。具体清算顺序是：第一，处理非现金资产...
联营企业解体的核算
【摘 要】
：
联营企业解体的核算唐伯衡，黄礼菊联营企业由于各种原因，不再继续经营而解体，这就需要出售资产，偿还债务，并将出售资产所实现的损益在合伙人之间按损益分配比率转入各合伙人的资本
【机 构】
：
四川省开县温泉工艺厂
【出 处】
：
中国乡镇企业会计
【发表日期】
：
1995年2期
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