1、 Liquidation of the basic characteristics of Accounting Abstract 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 i
2、nsolvency, 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 d
3、ebt 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 b
4、etter grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content. Key words: bankruptcy liquidation accounting basic features The basic characteristics of the liquidation accounting First, define the dispute accounting period 1. Bankruptcy
5、 proceedings 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 accounti
6、ng, 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, therefor
7、e, also 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
8、. During 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 Provi
9、sions), 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
10、days. 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
11、with 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
12、 accounting 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 l
13、iquidation 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 grou
14、p shall 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 an
15、d is 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 t
16、he liquidation group from the superior courts by the peoples sovereignty, government departments and financial departments and other designated professionals, the liquidation group may hire necessary staff Third, the liquidation of bankrupt enterprises and the accounting division Mentioned earlier,
17、the Ministry of Finance issued the Interim Provisions is the liquidation basis of accounting work directly. In the Interim Provisions were provided in the accounting treatment of bankrupt enterprises and the liquidation of the accounting treatment. Nevertheless, we continue to believe that the Inter
18、im Provisions in the liquidation provisions of the accounting treatment is the strict sense of the contents of the bankruptcy accounting. However, the Court declared bankruptcy after the bankruptcy estate to the liquidation group will take over the work of the accounting treatment before the liquida
19、tion is closely related to the accounting treatment, therefore, in the Interim Provisions were regulated in the accounting treatment of bankrupt enterprises and the liquidation of accounting treatment. Accounting treatment of bankrupt enterprises include: (1) the registration of liquidating the asse
20、ts, the loss of assets, verification of claims and debts； (2) for the annual accounts in accordance with the requirements of the bankruptcy at the beginning to the accounting treatment, and the closing date of bankruptcy For the preparation of financial statements. And the report submitted to the co
21、mpetent financial authority, the state-owned asset management and corporate department； (3) to the liquidation procedures for the transfer of accounting records. Liquidation is taking over the accounting treatment of the major assets belonging to bankrupt companies, and bankruptcy liquidation proces
22、s on matters relating to the accounting records accurately. Liquidation procedures and content of accounting Liquidation bankruptcy liquidation and dissolution procedure of the main differences are: the disintegration of the general existence of the liquidation distribution of surplus assets, and li
23、quidation of insolvent premise, making the process itself there is no distribution of surplus assets. Because of this, the liquidation bankruptcy liquidation and dissolution of the basic requirements and procedures of accounting is basically the same. Readers can see the disintegration of the previo
24、us section, the liquidation accounting procedures, accounts set up, and part of the preparation of financial statements. Liquidation bankruptcy here only a few problems in accounting procedures. First, financial bankruptcy, insolvency and accounting definition of debt Estate liquidation and bankruptcy claims are the two major accounting elements of accounting, which is liquidation accounting main content. How to properly define the estate was bankrupt and the bankruptcy claims of property and bankruptcy claims the basic premise of accounting. At the same time, based on the estate, bankruptcy
