2. Liquidation expenses: In the process of liquidation, various expenses will be incurred, including living expenses of employees, expenses required for management, sales and distribution, maintenance expenses of facilities and equipment, audit and evaluation expenses and other expenses paid for the same interests of creditors. Therefore, it is necessary to record and calculate these liquidation expenses and register them as debits; The corresponding lender needs to register the carry-forward liquidation profit and loss, and the account has no balance at the end of the month.
3. Liquidation profit and loss: This profit and loss refers to the balance of liquidation gains, liquidation losses and liquidation expenses during the enterprise liquidation, reflecting the gains and losses during the liquidation period. The accounting contents of liquidation profit and loss include the profit and loss of assets disposed by the liquidated enterprise at the time of liquidation, the profit and loss of confirmed debts, the carry-over of the owner's equity of the liquidated enterprise and the balance of related accounts. Liquidation gains and losses should be operated according to accounting methods, that is, the expenses and expenses of the original company, deferred assets, liquidation expenses, net losses of liquidation property should be recorded as debits, unpaid liabilities, net income from liquidation property, liquidation expenses and net profit should be recorded as credits. When the balance of liquidation net loss is transferred to the debit of "profit distribution-undistributed profit", the balance of liquidation net profit will be transferred to the credit of "profit distribution-undistributed profit" after the income tax is accrued according to the prescribed tax rate.