司法实践中，我国企业法人被撤销或吊销后，往往无人清理债权、清偿债务。

In the judicial practice in China, when a business is cancelled or revoked, almost nobody will pay off its debts.

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抵押双方可以重新设定抵押房地产，也可以依法清理债权债务，解除抵押合同。

Both parties to the mortgage may secure anew the mortgage for the mortgaged real property. They may also settle the debts and credits in accordance with the law and terminate the mortgage contract.

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会计师没有足够的根据就放弃继续经营假设，那么，一旦引起债权人对未偿债务要求还款，就会导致破产清理。

And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding.

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