The mergees cannot go through the cancellation procedures until they have finished all the unliquidated business related to tax affairs and the customs.

被合并企业需在结束税务、海关相关的全部未结业务后，方能进入注销程序。

The current budgeting and accounting practices regarding the carry-over of budgetary appropriations for unliquidated obligations would also require review.

目前关于对未清债务进行预算拨款结转的预算编制和会计做法也将需要得到审查。

It does not have a large amount of unliquidated debt due;

没有较大数额的到期未清偿债务；