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1、LiquidationofthebasiccharacteristicsofAccountingAbstractTheoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergrasptheclearaccountingofthebasiccharacteristicsoftheinsolvency,
2、bankruptcyandliquidationaccountingproceduresandcontent.Liquidationoftheenterpriseisthedissolutionofanenterpriseaccordingtothearticlesofassociationasaresultofbankruptcyorotherreasons,announcedtheterminationofhisbusiness-to-businessproperty,creditanddebttoconductacom
3、prehensiveinventoryandtocollectdebts,debtpaymentanddistributionofsurplusproperty,economicactivities.Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergraspthebasiccharact
4、eristicsofaccountingliquidation,bankruptcyandliquidationaccountingproceduresandcontent.Keywords:bankruptcyliquidationaccountingbasicfeaturesThebasiccharacteristicsoftheliquidationaccounting First,definethedisputeaccountingperiod 1.Bankruptcyproceedingsandliqu
5、idationaccountingperiod.Ifbankruptcyproceedingsaredividedinto:applicationprocessing,reconciliation,consolidation,bankruptcyandliquidationofthreeparts,thentheaccountingperiodofbankruptcyliquidationintoliquidationshouldbethestageofbusinessaccounting,asapplicationproc
6、essing,reconciliation,consolidationoftwostages,isstillaregularthescopeofaccounting. 2.Bankruptcyandliquidationaccountingperiodaccountingperiod.Stillbasedonthebankruptcyproceedings,bankruptcyandliquidationispartofbankruptcyproceedings,therefore,alsobeconsidered,i
7、ncludingbankruptcyandliquidationbankruptcyaccountingwilljuice.Oryoucannarrowthebankruptcyaccountingandgeneralizedintotwocategories,whichnarrowthebankruptcyliquidationbankruptcyaccountingisaccounting.3.Liquidationaccountingperiodsstartingpoint.Duringtheliquidationac
8、countingunifytheliquidationoftheinsolvencyproceedingsunderthepremisestage,anditsaccountingperiodtodeterminethestartingpointtherearestillcontrover
