| 释义 |
liquidation
liq·ui·date L0194900 (lĭk′wĭ-dāt′)v. liq·ui·dat·ed, liq·ui·dat·ing, liq·ui·dates v.tr.1. a. To pay off (a debt, claim, or obligation); settle.b. To settle the affairs of (a business firm, for example) by determining the liabilities and applying the assets to their discharge.2. To convert (assets) into cash.3. To eliminate, especially by killing.v.intr.1. To settle a debt, claim, or obligation.2. To settle the affairs of a business or estate by disposing of its assets and liabilities.
[Late Latin liquidāre, liquidāt-, to melt, from Latin liquidus, liquid; see liquid.]
liq′ui·da′tion n.liq′ui·da′tor n.liquidation (ˌlɪkwɪˈdeɪʃən) n1. (Commerce) a. the process of terminating the affairs of a business firm, etc, by realizing its assets to discharge its liabilitiesb. the state of a business firm, etc, having its affairs so terminated (esp in the phrase to go into liquidation)2. destruction; eliminationliq•ui•da•tion (ˌlɪk wɪˈdeɪ ʃən)
n. 1. the process of liquidating. 2. the state of being liquidated. liquidationThe dissolution of a company such that its assets are made liquid (converted into cash) in order to pay any debts and the remainder is distributed among the companies shareholders.Thesaurus| Noun | 1. |  liquidation - termination of a business operation by using its assets to discharge its liabilitiessettlementending, termination, conclusion - the act of ending something; "the termination of the agreement"viaticus settlement, viatical settlement - sale of an insurance policy by a terminally ill policy holder | | 2. | liquidation - the act of exterminatingexterminationdestruction, devastation - the termination of something by causing so much damage to it that it cannot be repaired or no longer exists | | 3. | liquidation - the murder of a competitoreliminationmurder, slaying, execution - unlawful premeditated killing of a human being by a human being |
liquidationnoun1. The act or process of eliminating:clearance, elimination, eradication, purge, removal, riddance.2. Utter destruction:annihilation, eradication, extermination, extinction, extinguishment, extirpation, obliteration.Translationsliquid (ˈlikwid) adjective able to flow; not solid, but not a gas. liquid nitrogen; The ice-cream has become liquid. 液體的 液体的 noun a substance which flows, like water. a clear liquid. 液體 液体liquefy (ˈlikwifai) verb to make or become liquid. The butter had liquefied in the heat. 液化 液化ˈliquidate (-deit) verb1. to close, and finish the affairs of (a business etc that has no money to continue). 清算 清理2. to get rid of. 肅清 肃清ˌliquiˈdation noun 清算 清理ˈliquidator noun 清算人 清理者ˈliquidize, ˈliquidise verb to make (food etc) into a liquid or semi-liquid substance by grinding it up in a liquidizer. (將食物)打成汁或泥狀 把…榨成汁（尤指水果或蔬菜等），使液化 ˈliquidizer, ˈliquidiser noun an electrical device used in cookery to grind up food. 食物絞碎機，榨汁機 食品碾碎机，榨汁机 liquidation
liquidation Businessa. the process of terminating the affairs of a business firm, etc., by realizing its assets to discharge its liabilities b. the state of a business firm, etc., having its affairs so terminated (esp in the phrase to go into liquidation) MedicalSeeliquidliquidation
LiquidationThe collection of assets belonging to a debtor to be applied to the discharge of his or her outstanding debts. A type of proceeding pursuant to federal Bankruptcy law by which certain property of a debtor is taken into custody by a trustee to be sold, the proceeds to be distributed to the debtor's creditors in satisfaction of their claims. The settlement of the financial affairs of a business or individual through the sale of all assets and the distribution of the proceeds to creditors, heirs, or other parties with a legal claim. The liquidation of a corporation is not the same as its dissolution (the termination of its existence as a legal entity). Depending upon statute, liquidation can precede or follow dissolution. When a corporation undergoes liquidation, the money received by stockholders in lieu of their stock is usually treated as a sale or exchange of the stock resulting in its treatment as a capital gain or loss for Income Tax purposes. liquidation the procedure under which a company is dissolved (or wound up). Liquidation maybe voluntary (where the company is solvent but where the purposes for which it was set up have been achieved or no longer exist) or compulsory (usually where the company is insolvent). The function of a liquidator is to convert the assets of the company into cash, which is then distributed among the creditors to pay off (so far as possible) the debts of the company. Any surplus is then distributed among the members.LIQUIDATION. A fixed and determinate valuation of things which before were uncertain. liquidation
LiquidationOccurs when a firm's business is terminated. Assets are sold, proceeds are used to pay creditors, and any leftovers are distributed to shareholders. Any transaction that offsets or closes out a long or short position. Related: Buy in, evening up, offset liquidity.LiquidationThe conversion to cash. Liquidating a position may simply mean selling stock or bonds; the seller in this case receives the cash. Liquidation also refers to a situation in which a company ceases operations and sells as many assets as it can; the company uses the cash to repay debt and, if possible, shareholders. Liquidation often has a negative connotation for this reason. See also: Panic selling.liquidation1. The conversion of assets into cash. Just as a company may liquidate an entire subsidiary by selling it to another firm, so too may an investor liquidate by selling a particular type of security.2. The paying of a debt.3. The selling of assets and the paying of liabilities in anticipation of going out of business.Case Study If eliminating dividends, laying off employees, selling subsidiaries, restructuring debt, and, finally, reorganization under Chapter 11 bankruptcy fail to resuscitate a business, the likely outcome is liquidation. Early 2001 witnessed the end of the line for Tennessee-based retailer Service Merchandise, a 42-year-old chain of catalog showrooms that proved unable to compete with large discounters such as Wal-Mart. Following a three-year attempt at reorganization under Chapter 11 bankruptcy, the firm announced it would close all 216 stores and liquidate its inventories and real estate. It was expected the asset liquidation would result in creditors being paid only a portion of their claims while stockholders of the company would receive nothing. The firm's stock was trading over the counter for 2¢ per share at the time of the announcement.liquidation the process by which a JOINT-STOCK COMPANY'S existence as a legal entity ceases by the winding-up of the company Such a process can be initiated at the behest of the CREDITORS where the company is insolvent (a compulsory winding-up), or by the company directors or SHAREHOLDERS, in which case it is known as a voluntary winding-up. The person appointed as liquidator, either by the company directors/shareholders or by the creditors, sells off the company's ASSETS for as much as they will realize. The proceeds of the sale are used to discharge any outstanding liabilities to the creditors of the company. If there are insufficient funds to pay all creditors (INSOLVENCY), preferential creditors are paid first (for example the INLAND REVENUE for tax due), then ordinary creditors pro rata. If there is a surplus after payment of all creditors this is distributed pro rata amongst the ordinary shareholders of the company. See also LIMITED LIABILITY, SHAREHOLDERS, CAPITAL. liquidation the process by which a JOINT-STOCK COMPANY's existence as a legal entity ceases by ‘winding up’ the company. Such a process can be initiated at the behest of the CREDITORS where the company is insolvent (a compulsory winding-up) or by the company directors or SHAREHOLDERS, in which case it is known as a voluntary winding-up. The person appointed liquidator, either by the company directors/shareholders or the creditors, sells off the company's ASSETS for as much as they will realize. The proceeds of the sale are used to discharge any outstanding liabilities to the creditors of the company. If there are insufficient funds to pay all creditors (INSOLVENCY), preferential creditors are paid first (for example, the INLAND REVENUE for tax due), then ordinary creditors pro rata. If there is a surplus after payment of all creditors, this is distributed pro rata amongst the shareholders of the company. See also LIMITED LIABILITY, SHAREHOLDERS. LiquidationThe process of converting securities or other property into cash.liquidation
Synonyms for liquidationnoun the act or process of eliminatingSynonyms- clearance
- elimination
- eradication
- purge
- removal
- riddance
noun utter destructionSynonyms- annihilation
- eradication
- extermination
- extinction
- extinguishment
- extirpation
- obliteration
Synonyms for liquidationnoun termination of a business operation by using its assets to discharge its liabilitiesSynonymsRelated Words- ending
- termination
- conclusion
- viaticus settlement
- viatical settlement
noun the act of exterminatingSynonymsRelated Wordsnoun the murder of a competitorSynonymsRelated Words |