How to write off company accounts in cash?

What accounting treatment does an enterprise need to do for cancellation and liquidation? When canceling liquidation, two basic account subjects, namely "liquidation expenses" and "liquidation gains and losses", should be set. The accounting contents of these two accounts are as follows: 1. Liquidation expenses: used to specifically account for various expenses and costs during the liquidation period of an enterprise.

Its contents include: salary, announcement fee, consulting fee, office fee, legal fee and other liquidation expenses that must be paid in the liquidation process.

These expenses are paid in priority from the existing property.

The debit of the "liquidation expenses" account registers the liquidation expenses during the liquidation period; At the end of liquidation, the total amount incurred will be transferred from the credit of this account to the debit of liquidation profit and loss, and this account has no balance.

2. Liquidation gains and losses: it belongs to the category of gains and losses, and is used to account for all gains and losses realized during the liquidation period of an enterprise.

The credit of "liquidation profit and loss" reflects the liquidation income of the enterprise, including property surplus, property revaluation income, property realization income and debts that cannot be repaid. Debit of this course reflects the liquidation losses of enterprises, including property losses in liquidation, including property losses, liquidation losses and irrecoverable claims; The ending balance may be in the credit or debit, and then the balance is transferred to the undistributed profit account.

At the end of liquidation, there is no balance in the account.