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.

A liquidator一位liquidator is就是 the official appointed被指派去關閉 to close down a company一家公司 that is finished已經完蛋的 — usually one通常是 that cannot pay what it owes付不出所欠款項的那種。The liquidator liquidator takes control from接管自 the directors董事, sells off把...都賣掉 everything the company owns公司名下的一切 (buildings, machines, stock, even the name建築、機器、存貨，甚至名字), and shares再把 the money錢 among people the company owes分給公司所欠的人, in an order the law sets依法律規定的順序。Then然後 the company這家公司 legally就在法律上 stops existing正式消失

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.

It它 is a job title是個職稱, so所以 people say人們會說 'the liquidator'「liquidator」, 'liquidators have been appointed'「liquidators已被指派」, 'the case is now in the hands of a liquidator'「這件案子現在由liquidator負責」。The word這個字 is business and legal English是商業和法律英文; you你 meet it會看到它 in the news在新聞裡 when a big firm collapses當大公司倒閉時

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.

The idea behind the name這個名字背後的想法 is worth seeing值得看一看。'Liquid' moneyliquid（流動的）的錢 is money you can move and spend right now是你現在就能動用、花掉的錢。A liquidatorliquidator turns things that are stuck把卡住不動的東西 — a warehouse, a fleet of trucks一座倉庫、一整批卡車 — into money that flows變成能流動的錢, so it can be handed out好讓它可以被分出去。That is the whole job in one image這就是這份工作用一個畫面說完: making a company's stuck value liquid again讓一家公司卡住的價值重新變得流動

Two side notes. In American shop English, a 'liquidator' can also be a business that buys up dead stock cheaply 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.

Two side notes還有兩個補充說明。In American shop English在美式賣場用語裡, a 'liquidator'「liquidator」 can also be a business也可以指一家公司 that buys up dead stock cheaply專門低價買下滯銷庫存 and sells it on再轉賣出去。And而 in violent slang在比較暴力的俚語裡, 'liquidate'「liquidate」 can mean to kill someone可以指殺掉某人 — but但 'liquidator' in the company sense公司意義上的「liquidator」 has nothing to do with that跟那個完全無關