The invention provides a method for preparing acetification esterifying liquid by using vinegar residues and application and a method in an alcohol/acetic acid fermentation stage. The method specifically comprises the following steps: performing enzymolysis on the vinegar residues; carrying out enzymolysis on vinegar precipitation mud, yellow wine lees and drenching water, preparing a culture solution, and inoculating; preparing acetified esterified liquid and continuously culturing the acetified esterified liquid; the prepared acetification esterification liquid can be independently applied to an alcohol or acetic acid fermentation stage, and can also be simultaneously applied to the alcohol or acetic acid fermentation stage. The method not only can improve the product quality, but also solves the problem that the byproduct vinegar residue of the solid-state fermented vinegar is excessive.