企业进入破产清算以后，其会计主体发生了变化，因此，在会计处理上《规定》将破产企业和清算组的有关处理分别作了规定。自法院宣告企业破产后到清算组进驻、接管企业这一时期，企业仍然作为一个会计主体，进行相应的会计处理，其主要工作有三方面。一是财产及债权、债务... After the bankruptcy and liquidation of the enterprise, the accounting entity has changed. Therefore, the “regulation” stipulates separately the handling of the bankrupt enterprise and the liquidation group in the accounting treatment. Since the court announced that the bankruptcy enterprise to the liquidation group stationed and took over the enterprise during this period, the enterprise still as an accounting entity, the corresponding accounting treatment, its main work has three aspects. First, property and debt, debt ...