鉴于我国尚未颁布关于普通清算的会计制度,从清算的流程出发,就普通清算的会计主体假设、会计要素和会计等式、会计科目的设置与使用、清算会计报表的编制等有关问题进行了探讨。退出市场、停止经营活动的公司法人必须依法进行清算, Since China has not promulgated the accounting system for ordinary liquidation, proceeding from the liquidation process, this paper discusses the subjects of ordinary liquidation, such as the assumptions of accounting subjects, the accounting elements and accounting equations, the setting and use of accounting subjects, the preparation of liquidation financial statements and so on . The corporate legal persons who withdraw from the market and stop their business activities must carry out the liquidation according to law,