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1、LiquidationofthebasiccharacteristicsofAccountingAbstractTheoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergrasptheclearaccountingofthebasiccharacteristicsoftheinsolvency,b
2、ankruptcyandliquidationaccountingproceduresandcontent.Liquidationoftheenterpriseisthedissolutionofanenterpriseaccordingtothearticlesofassociationasaresultofbankruptcyorotherreasons,announcedtheterminationofhisbusiness-to-businessproperty,creditanddebttoconductacompr
3、ehensiveinventoryandtocollectdebts,debtpaymentanddistributionofsurplusproperty,economicactivities.Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergraspthebasiccharacteri
4、sticsofaccountingliquidation,bankruptcyandliquidationaccountingproceduresandcontent.Keywords:bankruptcyliquidationaccountingbasicfeaturesThebasiccharacteristicsoftheliquidationaccounting First,definethedisputeaccountingperiod 1.Bankruptcyproceedingsandliquidat
5、ionaccountingperiod.Ifbankruptcyproceedingsaredividedinto:applicationprocessing,reconciliation,consolidation,bankruptcyandliquidationofthreeparts,thentheaccountingperiodofbankruptcyliquidationintoliquidationshouldbethestageofbusinessaccounting,asapplicationprocessin
6、g,reconciliation,consolidationoftwostages,isstillaregularthescopeofaccounting. 2.Bankruptcyandliquidationaccountingperiodaccountingperiod.Stillbasedonthebankruptcyproceedings,bankruptcyandliquidationispartofbankruptcyproceedings,therefore,alsobeconsidered,includi
7、ngbankruptcyandliquidationbankruptcyaccountingwilljuice.Oryoucannarrowthebankruptcyaccountingandgeneralizedintotwocategories,whichnarrowthebankruptcyliquidationbankruptcyaccountingisaccounting.3.Liquidationaccountingperiodsstartingpoint.Duringtheliquidationaccountin
8、gunifytheliquidationoftheinsolvencyproceedingsunderthepremisestage,anditsaccountingperiodtodeterminethestartingpointtherearestillcontrover
