注册会计师-经济法第06讲破产原因、债务人财产、破产债权破产法【考情分析】本章近四年每年均有案例题，所占分数都是10分。因此，本章的学习应整体把握，沿着破产程序这条线进行，从达到破产界限到破产清算。一、专业词汇二、要点详解（一）破产原因不能清偿到期债务，并且资产不足以清偿全部债务或者明显缺乏清偿能力。1.不能清偿到期债务的认定①债权债务关系依法成立；②债务履行期限已经届满；③债务人未完全清偿债务。相关当事人以对债务人的债务负有连带责任的人未丧失清偿能力为由，主张债务人不具备破产原因的，人民法院不予支持。I.ReasonsforBankruptcyBeingincapableofpayingofftheduedebt,andtheassetsbeingnotenoughtopayallthedebtorbeingobviouslylackoftheabilityofpayment.1.Howtoconfirmthesituationofbeingincapableofpayingofftheduedebt:①therelationshipofcreditor’srightandobligationisestablishedbythelaw；②thetermforpayingthedebtexpires;③thedebtorfailstopayoffthedebt.Whereoneinvolvedpartyassertsthat,thedebtorisnotinthepositionofbankruptcyforthatthepartytakingthejointandseveralliabilityforthedebtdoesnotlosethecapacityofpayingoffthedebt,theargumentshallnotbesupportedbythepeople’scourt.2.资产不足以清偿全部债务（1）适用范围：债务人提出破产申请且资不抵债易于判断的案件（2）认定条件：债务人的资产负债表，或者审计报告、资产评估报告等显示其全部资产不足以偿付全部负债的，人民法院应当认定债务人资产不足以清偿全部债务，但有相反证据足以证明债务人资产能够偿付全部负债的除外。2.Theassetsnotenoughtopayingoffallthedebt（1）casesappliedto:thedebtorappliesforbankruptcyanditiseasytofindthattheassetsarenotenoughtobalancethedebt（2）affirmativeconditions:wherethebalancesheetofthedebtorortheauditreport,assetsvaluationstatement,etc.indicatesthatthetotalassetsofthedebtorarenotenoughtopayoffallthedebt,thepeople’scourtshalldecidethatthedebtor’sassetsarenotenoughtopayoffallthedebt,exceptthatanevidenceisfoundtoprovethatthesaidassetsareenoughforfullpaymentofdebt.3.明显缺乏清偿能力（1）适用范围：债权人提出破产申请和债务人提出破产申请但其资不抵债不易判断的案件（2）认定条件：债务人账面资产虽大于负债，但存在下列情形之一的，人民法院应...
