破产会计与正常经营会计的显著不同，就企业破产的程序而言，属于法律范畴；但就其内容而论，则主要是会计管理问题。
破产会计
网络释义专业释义
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bankruptcy accounting - 引用次数：4
The emergence and development of bankruptcy accounting depend on the establishment and perfection of bankruptcy system.
破产会计的产生和发展依存于破产制度的建立和完善,而破产制度又依存于市场经济环境。
参考来源 - 我国破产会计研究评述
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双语例句原声例句
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前华尔街宠儿安然公司由于会计丑闻倒闭，宣告破产。
Former Wall Street darling Enron collapses in accounting scandal, filing for bankruptcy.
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不妥的管理。许多公司因为盗窃或挪用公款而破产。你的会计应该帮你制定这些制度。
Bad controls. Many companies have gone broke because of theft or embezzlement. Your accountant should help you set up these systems.
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对于策略性问题，比如建立会计系统和突破产品制造瓶颈问题等，需要求助具备相关知识的外部顾问。
For tactical challenges — like setting up accounting systems or unplugging a manufacturing bottleneck — turn to an outside consultant with specific expertise in the area in question.
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And there is a lot of people that want to place the blame on the accounting for those, for the bank failures
好多人想将银行破产等这些归咎于会计记帐，
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