Balance accounts mainly with liquidation expenses and liquidation gains and losses.
Liquidation expenses: used to specifically account for various expenses and costs during the liquidation period of an enterprise. Its contents include: the salary, announcement fee, consulting fee, office fee, legal fee and other liquidation expenses that must be paid in the liquidation process, which shall be 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.
Liquidation gains and losses: it belongs to the category of gains and losses, and is used to account for various gains and losses realized during the liquidation period of enterprises. The credit of "liquidation profit and loss" reflects the liquidation income of the enterprise, including property inventory profit, property revaluation income, property realization income and debts that cannot be repaid.
The debit of this account 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.
Before the cancellation of the company, the account balance was as follows:
1. Prepare to dissolve the balance sheet;
2. Accounting of liquidation expenses;
3, accounting for the sale of property and materials;
4. Accounting and recovering book claims, paying off debts and profits and losses;
5, accounting treatment to make up for the previous year's losses;
6. Accounting and distribution of surplus property;
7. Prepare liquidation income statement and balance sheet after liquidation.
The above is how to close the account before canceling the company. Today, the sharing of Zhi Shuo Bian Xiao is here. If you have any questions about how to close the account before the cancellation of the company, please feel free to contact Shanghai Zhishuo Enterprise Management Group Co., Ltd..