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 insolvency, 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 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 better 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 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 accounting, 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, 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. 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 Provisions), 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. 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 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 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 liquidation 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 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 and 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 the 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 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 Provisions were provided in the accounting treatment of bankrupt enterprises and the liquidation of the accounting treatment. Nevertheless, we continue to believe that the Interim 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 liquidation 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 assets, 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 competent 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 process 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 liquidation 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 previous 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 claims and general property, and differences between claims, to a certain extent, an increase of bankruptcy claims against the estate and the difficulties of understanding. Second, the start of liquidation, the financial situation of the bankrupt company estimates Bankruptcy liquidation, the former accounting information businesses are based on historical cost basis. Accounting information for the liquidation of such enterprises, can not meet their needs. In accordance with the requirements of the relevant clearing price should be based on the valuation of corporate property, which estimate the proposed table of financial position. Table of estimated financial position for the purpose of the following aspects. 1. Estimated assets, liquidity and market losses. By estimating the market value of assets, calculated price is lower than the market price of the book value of the loss, reflecting the realization of assets unrealized losses. Specifically, the realized loss of assets (the market value loss) for the assets carrying value of the difference between market value and assets. 2. Analysis of debt repayment and of the estimated losses. By the reclassification of assets determined to guarantee the availability of the liability is settled based on the value of the assets, liabilities could be liquidated, and the assets are insufficient to cover the estimated liabilities of liquidated damages. Specifically, liabilities, liquidated damages for the estimated market value of assets and liabilities of the difference between the estimated net worth. Third, the liquidation process of the record of significant accounting issues Accounting matters in the bankruptcy liquidation are: the sale of assets, clean-up costs, land transfer, settlement of liabilities. Interim Provisions in this regard are clearly defined. This is also the liquidation of the major accounting needs. Fourth, the transfer of accounting records Bankruptcy and bankrupt enterprises is the subject of accounting, liquidation of the bankrupt accounting actors. Accounting in bankruptcy liquidation, the beginning of the objective existence of bankruptcy liquidation for insolvent companies to the accounting records at the end of the transfer and liquidation of the bankrupt enterprise the liquidation group in charge of the accounting department or the court file transfer. In short, the bankruptcy and liquidation of accounting theory and principles different from conventional accounting, bankruptcy and liquidation of the inevitable with the conventional accounting method of accounting different. Therefore, the basic characteristics of accounting liquidation, bankruptcy and liquidation procedures for accounting and content mastery are particularly important. References:1 NORTHERN. Accounting. Wuhan University Press, 2007, 4.2 2007 China Online Banking Report. China Financial Certification Center, 2007. 12破產清算會計基本特點的分析 摘要 理論上我國尚未形成一套系統、完整、公認的破產清算會計理論體系。這里就破產清算會計的幾個問題予以分析，以便更好地掌握破產清會計的基本特點、破產清算會計處理的程序與內容。企業清算是指企業按章程規定解散以及由于破產或其他原因宣布終止經營后，對企業的財產、債權債務進行全面清查，并進行收取債權、清償債務和分配剩余財產的經濟活動。理論上我國尚未形成一套系統、完整、公認的破產清算會計理論體系。這里就破產清算會計的幾個問題予以分析，以便更好地掌握破產清算會計的基本特點、破產清算會計處理的程序與內容。關鍵詞：破產 清算會計 基本 特點第一章 清算會計的基本特點 一 ，會計期間界定的爭議 1破產的法律程序與破產清算會計期間。如果將破產的法律程序分為：申請受理、和解整頓、破產清算三個部分的話，破產清算會計的期間應是企業進入破產清算階段的會計，至于申請受理、和解整頓兩個階段，仍屬于常規會計的范圍。 2破產會計期間與破產清算會計期間。仍然立足于破產的法律程序，破產清算是破產法律程序中的一部分，因此，也可以認為，破產會計中包括破產清算會汁。或者可以將破產會計分為狹義的與廣義的兩類，其中破產清算會計是指狹義的破產會計。3破產清算會計期間的起點。將破產清算會計的期間統一到破產程序中的破產清算階段的前提下，其會計期間的起點的確定上還有爭議。以我國目前有關的破產清算會計規范(清算準則、暫行規定)就有以下幾種不同的規定。(1)清算人接管破產企業日。清算準則中規定破產清算會計期間，一般自清算人接管破產企業日起。 (2)法院宣告企業破產日。依據破產法，破產宣告表明破產清算的法律程序開始，這是以其為起點的主要依據。(3)法院宣告終止和解整頓日。4破產清算會計期間的終點。與破產清算會計期間的起點相同，將破產清算會計的期間統一到破產程序中的破產清算階段的前提下，其終點的確定有不同的看法。二，會計主體與會計行為主體的確定 如前所述，在破產清算會計主體和會計行為主體方面目前有一些不同的看法。我們的觀點是要嚴格區分這兩者的界限。即破產清算會計主體是破產企業、破產清算會計的行為主體是清算組。破產清算期間破產企業并未消失。破產法規定：“破產企業的法人代表在破產程序終結之前，根據人民法院或者清算組的要求進行工作，不得擅離職守。”“破產程序終結后，由清算組向破產企業原登記機關辦理注銷登記。”在破產程序終結之前，破產企業在實體上仍然存在。而且是破產清算會計的主體。清算組是受法院的委托履行清算職責的工作機構，它是破產清算會計的行為主體，而不是其會計主體。與其他清算不同的是破產清算的清算組是由法院確定的。破產法規定：清算組的成員由人民法院從企業上級主權部門、政府財政部門等有關部門和專業人員中指定，清算組可以聘任必要的工作人員。三，破產企業與清算組織會計處理的劃分 前述，財政部頒發的暫行規定是破產清算會計工作直接的依據。在暫行規定中分別規定了破產企業的會計處理與清算組的會計處理。盡管如此，我們仍然認為，暫行規定中對清算組的會計處理的規定才是嚴格意義的破產會計的內容。但是，法院宣告企業破產后，在將破產財產交付清算組接管前