摘要：随着社会主义市场经济的发展，越来越多的没有发展的企业将被兼并或破产。而目前我国尚没有一套完整的破产会计核算规范制度的文件。我国的《企业会计准则》中对日常的会计要求是：“会计核算应当以企业持续、正常经营活动为前提”。严格来说这种前提是一种假设，是在特定的经济环境下，对会计信息的系统运行至关主要，但是目前由于存在大量不确定因素使这种假设无法得到充分证明，但是它又是不可言喻的。目前会计核算建立在会计主体、持续经营、会计期间和货币计量四大假设基础之上的。但当企业发生破产清算时，这种特定环境也就从根本上动摇了日常会计核算的基本假设。针对破产情况下的企业经营环境的变化因此该考虑企业破产清算时的若干问题，对企业有着重要的意义。
关键词：基本假设 破产清算 清算债务 会计处理
请大虾们 给小弟翻译下 要专业点的啊 论文需要 谢谢啊
Abstract: along with the development of the socialist market economy, more and more enterprises will be no development of merger or bankruptcy. But China is not a complete system of regulating the bankruptcy of accounting documents. The accounting standards for enterprises in China to daily accounting requirement is: "accounting shall continue to enterprises, normal business operations as the premise." Strictly speaking, the premise is a hypothesis, is in particular economic environment, the accounting information system is mainly due to the existence of, but the uncertainty that this assumption cannot get sufficient proof, but it is unpredictable. Current accounting based on accounting, business, accounting periods and four assumptions currency. But when the enterprise bankruptcy liquidation occurred, the specific environment is fundamentally waver daily accounting basic assumptions. For bankruptcy cases of enterprise management environment change accordingly should consider the enterprise bankruptcy liquidation, some problems of enterprise, has the vital significance.
Keywords: basic assumptions bankruptcy liquidation liquidation accounting treatment