根据企业破产法第一百一十三条的规定,破产财产在优先清偿破产费用和共益债务后,需要优先清偿破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金。因此,如何准确地核算破产企 According to the provisions of Article 113 of the Enterprise Bankruptcy Law, after the bankruptcy assets give priority to paying bankruptcy expenses and common debts, the bankrupts should pay priority to the wages and medical expenses, disability allowances and pension benefits owed by the bankrupt workers and the due due The basic old-age insurance, basic medical insurance fees, and compensation payable to employees as stipulated by laws and administrative regulations shall be included in the personal accounts of employees. Therefore, how to accurately calculate bankruptcy enterprises