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1、Liquidation of the basic characteristics ofAccountingAbstract:Theory of a system not yet formed, complete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to better grasp the clear accounting of the basic characteristics of the inso
2、lvency, bankruptcy and liquidation accounting procedures and content. Liquidation of the enterprise is the dissolution of an enterprise according to the articles of association as a result of bankruptcy or other reasons, announced the termination of his business-to-business property, credit and debt
3、 to conduct a comprehensive inventory and to collect debts, debt payment and distribution of surplus property, economic activities. Theory of a system not yet formed, complete, and recognized the liquidation of accounting theory. Liquidation accounting here to analyze several issues in order to bett
4、er grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content. Key words: bankruptcy liquidation accounting basic featuresThe basic characteristics of the liquidation accounting First, define the dispute accounting period 1. Bankruptcy pro
5、ceedings and liquidation accounting period. If bankruptcy proceedings are divided into: application processing, reconciliation, consolidation, bankruptcy and liquidation of three parts, then the accounting period of bankruptcy liquidation into liquidation should be the stage of business accounting,
6、as application processing, reconciliation, consolidation of two stages, is still a regular the scope of accounting. 2. Bankruptcy and liquidation accounting period accounting period. Still based on the bankruptcy proceedings, bankruptcy and liquidation is part of bankruptcy proceedings, therefore, a
7、lso be considered, including bankruptcy and liquidation bankruptcy accounting will juice. Or you can narrow the bankruptcy accounting and generalized into two categories, which narrow the bankruptcy liquidation bankruptcy accounting is accounting. 3. Liquidation accounting periods starting point. Du
8、ring the liquidation accounting unify the liquidation of the insolvency proceedings under the premise stage, and its accounting period to determine the starting point there are still controversial. To our current accounting standards relating to liquidation (liquidation Guidelines, Interim Provision
9、s), there are several different requirements. (1) The date of the liquidator to take over the bankrupt enterprise. Liquidation guidelines set forth in liquidation accounting period, generally from the date of the liquidator to take over the bankrupt enterprise. (2) The Court declared bankruptcy days
10、. According to bankruptcy law, bankruptcy declared bankruptcy liquidation proceedings that the beginning, which is the main basis of its starting point. (3) the court announcing the termination date of settlement consolidation. 4. Liquidation accounting period end. Liquidation accounting period with
11、 the same starting point, the unity of bankruptcy and liquidation accounting period to the insolvency proceedings, the liquidation phase of the premise, the end point to determine a different view. Second, the accounting of the main actors identified with the accounting As mentioned earlier, the acc
12、ounting entity in liquidation and the main aspects of accounting practices there are some different views. Our view is to strictly distinguish between the two boundaries. Accounting entity that is a bankruptcy liquidation of bankrupt enterprises, bankruptcy and liquidation of accounting is the liqui
13、dation group of actors. During the liquidation of bankrupt enterprises have not disappeared. Bankruptcy Law provides that: the legal representative of the bankrupt enterprise before the end of the bankruptcy proceedings, according to peoples court or the work requirements of the liquidation group sh
14、all not be absent without leave. After the end of bankruptcy proceedings, the liquidation of bankrupt enterprises group to cancel the original registration authority for Registration. before the end of the bankruptcy proceedings, the bankrupt enterprise in the entity still exists. Liquidation and is
15、 the subject of accounting. Court liquidation is subject to liquidation of duties delegated to perform the work of institutions, it is the liquidation of accounting actors, rather than the accounting entity. Unlike other liquidation group is determined by the court. Bankruptcy law: a member of the l
16、iquidation group from the superior courts by the peoples sovereignty, government departments and financial departments and other designated professionals, the liquidation group may hire necessary staffThird, the liquidation of bankrupt enterprises and the accounting division Mentioned earlier, the Ministry of Finance issued the Interim Provisions is the liquidation basis of accounting work directly. In the Interim Provisio
