LiquidationofthebasiccharacteristicsofAccountingAbstractTheoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergrasptheclearaccountingofthebasiccharacteristicsoftheinsolvency,bankruptcyandliquidationaccountingproceduresandcontent.Liquidationoftheenterpriseisthedissolutionofanenterpriseaccordingtothearticlesofassociationasaresultofbankruptcyorotherreasons,announcedtheterminationofhisbusiness-to-businessproperty,creditanddebttoconductacomprehensiveinventoryandtocollectdebts,debtpaymentanddistributionofsurplusproperty,economicactivities.Theoryofasystemnotyetformed,complete,andrecognizedtheliquidationofaccountingtheory.Liquidationaccountingheretoanalyzeseveralissuesinordertobettergraspthebasiccharacteristicsofaccountingliquidation,bankruptcyandliquidationaccountingproceduresandcontent.Keywords:bankruptcyliquidationaccountingbasicfeaturesThebasiccharacteristicsoftheliquidationaccountingFirst,definethedisputeaccountingperiod1.Bankruptcyproceedingsandliquidationaccountingperiod.Ifbankruptcyproceedingsaredividedinto:applicationprocessing,reconciliation,consolidation,bankruptcyandliquidationofthreeparts,thentheaccountingperiodofbankruptcyliquidationintoliquidationshouldbethestageofbusinessaccounting,asapplicationprocessing,reconciliation,consolidationoftwostages,isstillaregularthescopeofaccounting.2.Bankruptcyandliquidationaccountingperiodaccountingperiod.Stillbasedonthebankruptcyproceedings,bankruptcyandliquidationispartofbankruptcyproceedings,therefore,alsobeconsidered,includingbankruptcyandliquidationbankruptcyaccountingwilljuice.Oryoucannarrowthebankruptcyaccountingandgeneralizedintotwocategories,whichnarrowthebankruptcyliquidationbankruptcyaccountingisaccounting.3.Liquidationaccountingperiodsstartingpoint.Duringtheliquidationaccountingunifytheliquidationoftheinsolvencyproceedingsunderthepremisestage,anditsaccountingperiodtodeterminethestartingpointtherearestillcontroversial.