statement of liquidation

简明释义

破产清算书

英英释义

例句

1.In the statement of liquidation, the liquidator explained the reasons for the company's closure.

在清算声明中，清算人解释了公司关闭的原因。

2.Investors received a detailed statement of liquidation outlining how their investments would be handled.

投资者收到了详细的清算声明，概述了他们的投资将如何处理。

3.Before proceeding with the asset distribution, the board reviewed the statement of liquidation carefully.

在进行资产分配之前，董事会仔细审查了清算声明。

4.The company issued a statement of liquidation to inform creditors about the winding up process.

公司发布了一份清算声明以通知债权人有关清算过程的信息。

5.The statement of liquidation must be filed with the state to officially close the business.

必须向州政府提交清算声明以正式关闭企业。

作文

In the realm of business and finance, the term statement of liquidation refers to a formal document that outlines the process of winding up a company’s affairs. This document is crucial for stakeholders, including creditors, investors, and employees, as it provides a clear picture of how the assets of the company will be distributed after all liabilities have been settled. The statement of liquidation is often prepared when a company is unable to continue its operations, either due to insolvency or strategic decisions made by the owners. The process of liquidation can be voluntary or involuntary. In voluntary liquidation, the company’s shareholders decide to dissolve the company, usually because they believe it is in their best interest. In contrast, involuntary liquidation occurs when creditors petition the court to liquidate the company’s assets to satisfy outstanding debts. Regardless of how the liquidation is initiated, the statement of liquidation serves as a roadmap for the entire process.A typical statement of liquidation includes several key components. First, it lists all the company’s assets, such as cash, inventory, real estate, and equipment. Next, it details the company’s liabilities, including loans, unpaid wages, and any other debts. By comparing these two lists, stakeholders can assess whether the company’s assets are sufficient to cover its liabilities. If the assets exceed the liabilities, there may be funds available for distribution to shareholders. However, if the liabilities surpass the assets, the company is considered insolvent, and the remaining debts may not be recoverable.Another important aspect of the statement of liquidation is the prioritization of claims. In many jurisdictions, there are legal guidelines that dictate the order in which creditors are paid. Secured creditors, those with collateral backing their loans, typically have the first claim on the company’s assets. Unsecured creditors, such as suppliers and service providers, follow, and finally, shareholders receive any remaining funds. This hierarchy is essential for ensuring that the liquidation process is fair and orderly.Moreover, the statement of liquidation must comply with local laws and regulations governing bankruptcy and dissolution. This compliance ensures that the rights of all parties involved are respected and that the liquidation process is transparent. Often, a licensed insolvency practitioner or a financial advisor prepares the statement, ensuring that it meets all legal requirements. This professional oversight can help mitigate disputes among creditors and other stakeholders, leading to a smoother liquidation process.In conclusion, the statement of liquidation is a vital document in the process of dissolving a business. It provides clarity and structure to what can otherwise be a chaotic and emotional time for all parties involved. By detailing the company’s assets and liabilities, outlining the prioritization of claims, and adhering to legal standards, the statement of liquidation plays a crucial role in ensuring that the liquidation process is conducted fairly and efficiently. Understanding this document is essential for anyone involved in business management or finance, as it encapsulates the complexities of ending a company’s existence while striving to meet the obligations owed to creditors and stakeholders.

在商业和金融领域，术语清算报表指的是一份正式文件，概述了结束公司事务的过程。这份文件对债权人、投资者和员工等利益相关者至关重要，因为它提供了公司在偿还所有负债后如何分配资产的清晰图景。清算报表通常在公司无法继续运营时准备，无论是由于破产还是业主做出的战略决定。清算过程可以是自愿的或非自愿的。在自愿清算中，公司股东决定解散公司，通常是因为他们认为这是符合自身利益的选择。而非自愿清算则发生在债权人向法院申请清算公司资产以偿还未付债务的情况下。无论清算是如何发起的，清算报表都作为整个过程的路线图。一份典型的清算报表包含几个关键组成部分。首先，它列出公司的所有资产，如现金、库存、不动产和设备。接下来，它详细说明公司的负债，包括贷款、未支付工资及其他债务。通过比较这两份清单，利益相关者可以评估公司资产是否足以覆盖其负债。如果资产超过负债，则可能有资金可供分配给股东。然而，如果负债超过资产，则公司被视为破产，剩余的债务可能无法收回。清算报表的另一个重要方面是索赔的优先级。在许多法域中，有法律准则规定了债权人获偿的顺序。拥有抵押品作为贷款担保的有担保债权人通常对公司的资产拥有首要索赔权。无担保债权人，如供应商和服务提供者，随后获得偿还，最后，股东才会获得任何剩余资金。这种优先级对于确保清算过程的公平和有序至关重要。此外，清算报表必须遵循当地关于破产和解散的法律法规。这种合规性确保所有相关方的权利得到尊重，并且清算过程透明。通常，由持牌的破产管理人或财务顾问准备该报表，以确保其符合所有法律要求。这种专业监督可以帮助减轻债权人和其他利益相关者之间的争议，从而导致更顺利的清算过程。总之，清算报表是在解散企业过程中至关重要的文件。它为本可能是一个混乱和情感波动的时期提供了清晰和结构。通过详细列出公司的资产和负债，概述索赔的优先级，并遵守法律标准，清算报表在确保清算过程公平高效进行方面发挥了关键作用。理解这份文件对任何参与企业管理或金融的人来说都是必不可少的，因为它概括了结束公司存在的复杂性，同时努力满足对债权人和利益相关者的义务。