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1、LiquidationofthebasiccharacteristicsofAccountingAbstract:Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergrasptheclearaccountingofthebasiccharacteristicsoftheinsolvency,bankruptcyandliquidationaccou
2、ntingproceduresandcontent.Liquidationoftheenterpriseisthedissolutionofanenterpriseaccordingtothearticlesofassociationasaresultofbankruptcyorotherreasons,announcedtheterminationofhisbusiness-to-businessproperty,creditanddebttoconductacomprehensiveinventoryandtocollectdebts,debtpaymentanddistribu
3、tionofsurplusproperty,economicactivities.Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergraspthebasiccharacteristicsofaccountingliquidation,bankruptcyandliquidationaccountingproceduresandcontent.Ke
4、ywords:bankruptcyliquidationaccountingbasicfeaturesThebasiccharacteristicsoftheliquidationaccounting First,definethedisputeaccountingperiod 1.Bankruptcyproceedingsandliquidationaccountingperiod.Ifbankruptcyproceedingsaredividedinto:applicationprocessing,reconciliation,consolidation,bankru
5、ptcyandliquidationofthreeparts,thentheaccountingperiodofbankruptcyliquidationintoliquidationshouldbethestageofbusinessaccounting,asapplicationprocessing,reconciliation,consolidationoftwostages,isstillaregularthescopeofaccounting. 2.Bankruptcyandliquidationaccountingperiodaccountingperiod.Sti
6、llbasedonthebankruptcyproceedings,bankruptcyandliquidationispartofbankruptcyproceedings,therefore,alsobeconsidered,includingbankruptcyandliquidationbankruptcyaccountingwilljuice.Oryoucannarrowthebankruptcyaccountingandgeneralizedintotwocategories,whichnarrowthebankruptcyliquidationbankruptcyacc
7、ountingisaccounting.3.Liquidationaccountingperiodsstartingpoint.Duringtheliquidationaccountingunifytheliquidationoftheinsolvencyproceedingsunderthepremisestage,anditsaccountingperiodtodeterminethestartingpointtherearestillcontrove
