Recently, the other court of the former mobile phone giant "Jinli" officially ruled bankruptcy. Whether it was a business problem, a market environment problem, or a chairman's gambling problem, the final result was that Jinli went into bankruptcy. After the bankruptcy liquidation, it owed a total of 20.2 billion yuan in debt, which is not a huge amount that can be described. Speaking of bankruptcy liquidation, how much do you know about ordinary people and enterprise leaders? Next, Brother Qi will tell you in detail.
Bankruptcy liquidation means declaration limited company After bankruptcy, the liquidation team takes over the company and liquidates, evaluates, disposes and distributes the bankruptcy property. The liquidation group is composed of shareholders, relevant authorities and relevant professionals organized by the people's court in accordance with the provisions of relevant laws. The so-called relevant authorities generally include state-owned asset management departments, government competent departments, securities management departments, etc., and professionals generally include accountants, lawyers, appraisers, etc.
Bankruptcy liquidation accounting is based on the loss of enterprise entity qualification and termination of production and operation as the basic premise, and through liquidation to achieve the elimination of specific enterprise entity qualification and termination of its production and operation activities. After the enterprise was declared bankrupt, the liquidation group emerged as a new accounting entity. In the case of bankruptcy liquidation, due to changes in the economic environment of the enterprise, some basic accounting principles are difficult to be adopted for bankruptcy liquidation accounting, such as the historical cost principle. At the same time, in bankruptcy liquidation accounting, the value of assets pays more attention to the realizable value. For example, after the liquidation team takes over the bankrupt enterprise, when establishing a new account to carry forward the opening balance, because the going concern assumption is no longer applicable, it cannot be directly transferred in according to the balance of the relevant accounts of the bankrupt enterprise as the opening balance, but should be recorded according to the realizable value of the assets, and book assets that do not meet the definition of assets and have no realizable value, such as prepaid expenses Deferred assets shall be written off. The problem of how to determine the realizable value of the bankruptcy property exists when confirming and recording the value of the bankruptcy property according to the realizable value.
After reading the bankruptcy liquidation basis, I believe everyone will understand what Jinli owes two hundred and two All the debts of billion yuan are legally based. More business problems of companies can be searched on the website of the second brother of the enterprise.
