- 1清算人、清算師(公司倒閉時負責清算的人);整個程序叫「清算」。台灣新聞講公司倒閉時常說「進入清算程序」。
A liquidator is the official appointed to close down a company that is finished — usually one that cannot pay what it owes. The liquidator takes control from the directors, sells off everything the company owns (buildings, machines, stock, even the name), and shares the money among the people the company owes, in an order the law sets. Then the company legally stops existing. It is a job title, so people say 'the liquidator', 'liquidators have been appointed', 'the case is now in the hands of a liquidator'. The word is business and legal English; you meet it in the news when a big firm collapses. The idea behind the name is worth seeing. 'Liquid' money is money you can move and spend right now. A liquidator turns things that are stuck — a warehouse, a fleet of trucks — into money that flows, so it can be handed out. That is the whole job in one image: making a company's stuck value liquid again. Two side notes. In American shop English, a 'liquidator' can also be a business that buys up dead stock and sells it on. And in violent slang, 'liquidate' can mean to kill someone — but 'liquidator' in the company sense has nothing to do with that.
組成liquidate(清算、變現)+ -or(做這件事的人)。liquidate 又來自 liquid(液體、流動的)——把不能動的資產變成能流動的錢。
原始詞典資料3 筆記錄
以下是外部詞典記錄的用法,摘錄並精簡格式,我們還沒有寫成教學內容。上面的說明才是我們自己寫的;有些用法可能上面已經講過了。
liquidatornoun
- 1
One who liquidates.
- 2
One supporting the political policy of liquidationism; a liquidationist.
- 3
Any of the workers involved in cleaning up the Chernobyl disaster
摘錄自 英文維基詞典 English Wiktionary,已精簡格式;依 CC BY-SA 4.0 授權使用,改動後的內容同樣以此授權提供。