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在审理破产还债案件中,人民法院要正确处理和分配破产财产,首先必须正确理解破产财产的概念和界定破产财产的构成。 破产财产是指在破产还债程序中可以用来清算和分配的破产企业的所有财产。它包括破产企业的固定资产、流动资产、无形资产和对外投资。固定资产是指使用期限超过一年,单位价值在规定标准以上,并且在使用过程中保持原有物质形态的资产,包括房屋建筑物、机器设备、运输设备、工具器具等。流动资产是指可以在一年内或者超过一年的一个营业周期内变现或者运用的资产,包括现金及各种存款、存货、应收及预付款项等。
In the trial of bankruptcy and debt repayment cases, the people’s court must correctly handle and distribute bankruptcy assets. First, we must correctly understand the concept of bankruptcy property and the definition of the composition of bankruptcy property. Bankruptcy property refers to all the assets of a bankrupt enterprise that can be used for liquidation and distribution in the bankruptcy repayment process. It includes the bankrupt enterprise fixed assets, current assets, intangible assets and foreign investment. Fixed assets refer to the assets whose useful life is more than one year, the unit value is above the prescribed standard, and the original material form is maintained during the use process, including buildings, machinery and equipment, transportation equipment and tools and appliances. Current assets are assets that can be realized or utilized within one business cycle of one year or over one year, including cash and deposits, inventories, accounts receivable and prepayments, etc.