企业清算的帐务处理耿志华，陈利渝，吉士祥，张钦忠，季小溟企业被依法宣告破产或因其他原因宣布终止时，依法成立清算组，对即将终止的企业的财产、债权和债务进行清理、核查、追索和偿还、分配的工作：称为企业清算。破产企业的清算则称为破产清算。破产清算由受理破产... Accounting treatment of enterprise liquidation: Min Zhihua, Chen Lijun, Ji Shixiang, Zhang Qinzhong, Ji Xiaojun When a company is legally declared bankrupt or declared to be terminated due to other reasons, a liquidation team is established according to law to clean up and verify the assets, claims and liabilities of the companies that are to be terminated. , recourse and repayment, distribution work: called corporate liquidation. The liquidation of bankrupt companies is called bankruptcy liquidation. Bankruptcy liquidation by accepting bankruptcy ...