(一)清算费用的支付。在破产财产分配之前,直接以货币资金支付的,借记“清算费用”科目,贷记“银行存款”等科目;以赊欠形式开支的,借记“清算费用”科目,贷记“应付帐款——共益债务”等科目;清算组为清算费用的支付而向有关方面借入资金,借记“银行存款”等科目,贷记“短期借款——共益债务”科目。(二)审计调帐。注册会计师对破产企业资产、负债的审计报告经受理破产的人民法院(以下简称法院)认可后,会计人员应按照审计认定的资产、负债数额调整企业帐面余额。审计调帐方法有分别调帐法和统一调帐法两种:分别调帐法,是将审计认定 (A) the payment of liquidation costs. Prior to the distribution of the bankruptcy property, such items as debits, “liquidation expenses”, loans “bank deposits”, etc. directly paid in monetary funds; debits, “liquidation expenses” Credited “accounts payable - common debt ” and other subjects; liquidation group for the payment of liquidation costs borrowed funds from the parties concerned, debit “bank deposits ” and other subjects, credited “short-term loans - Debt ”subject. (B) audit adjustments. After the CPA approves the people’s court (hereinafter referred to as the court) that the auditing report on the assets and liabilities of the bankrupt enterprise has been accepted into bankruptcy, the accounting staff shall adjust the book balance of the enterprise according to the assets and liabilities recognized in the audit. There are two types of audit accounting methods: accounting method and accounting method: accounting method is the audit