liquidation
/ˌlɪkwɪˈdeɪʃn/ (bre, ipa) · /ˌlɪkwɪˈdeɪʃn/ (ame, ipa) · /ˌlikwəˈdāshən/ (ame, mw)
liquidation — 名詞
- liquidationsingular
- liquidationsplural
1. the situation in which a company is forced to close and must sell its property t
清算
公司關閉變賣資產還債
the situation in which a company is forced to close and must sell its property to obtain money for the people and organizations it has not yet paid.
The Nandini family's furniture shop went into liquidation after twenty years in business.
Nandini 家族經營二十年的家具店進入了清算程序。
collocation: go into liquidation
A judge ordered the liquidation of GreenValley Farms when it could not pay its bank loans.
法官命令 GreenValley Farms 進行清算，因為該農場無法償還銀行貸款。
passive: ordered the liquidation of [company]
Chidi's restaurant went into liquidation because it could not pay its food suppliers, and the kitchen equipment was sold to cover the debts.
Chidi 的餐廳因為付不起食材供應商的貨款而進入清算程序，廚房設備被變賣以償還債務。
Ananya's employer, an electronics factory, entered liquidation after falling behind on payments to its parts suppliers, and all its equipment was sold at auction.
Ananya 的雇主——一家電子工廠——因拖欠零件供應商貨款而進入清算，所有設備都被拍賣。
Tamar's bakery went into liquidation, and the court appointed a liquidator to sell the ovens and delivery vans to pay the staff and flour suppliers.
Tamar 的麵包店進入了清算程序，法院指派了清算人來出售烤箱和送貨車，以支付員工薪資和麵粉供應商貨款。
- bankruptcy
Bankruptcy is the legal status of being unable to pay debts; liquidation is the actual process of selling assets, which often follows a bankruptcy declaration.
- winding up
Winding up is a British term for the same process of closing a company and settling its affairs.
- closure
Closure is a more general term for any business shutting down, without the specific meaning of selling assets to repay debts.
文法句型
[company] + go into + liquidation
order + the + liquidation + of + [company]
用法筆記
Often used with the verbs go into, enter, or face. The process is usually forced by a court or by creditors when a company cannot pay its debts, though some businesses choose voluntary liquidation to close in an orderly way.