清算是一种法律程序，社团注销时，必须进行财产清算。转贴新编会计科目：身体是固定资产，年龄是累计折旧，暗恋是收不回的呆账，思念是日记帐，爱情是无形资产，缘分是营业外收入，结婚是合并报表，爱人是应付帐款，孩子是其他应付款，生活是持续经营，吵架是坏账准备，打架是营业损失，眼泪是冲减所有者权益，回忆是帐务分析，旧情难忘是递延资产，情人是营业外支出，错爱是高估利润，离婚是破产清算，反思是内部盘点，再婚是资产重组，误会是错误分录(fenlu)，解释是更正分录(fenlu)。from others new account title body is fixed asset,age is accumulated depreciation,unrequited love is dead debt,missing is daily account,love is intangible assets,chance is non operating income,marriage is to consolidated financial statement,wife is account payable,kids are account payable--others,living is consistent operation,arguing is bad debt preparation,fighting is operating loss,tears is deducting owners`equity,memory is financial analysis,unforgetable old love is deferred asset,lovers is non operating expense,wrong love is overestimated profit,divorce is bankruptcy liquidation,reflection is interior inventory,re-married is asset recombination,misunderstanding is inaccurate entry,explaination is entry correction.---translated by huiyan
　　未经清算就自行终止的行为是没有法律效力的，不受法律保护。

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