The process of closing the business, selling the assets, paying the liabilities,

游客2025-06-20 15

问题 The process of closing the business, selling the assets, paying the liabilities, and disbursing remaining cash to the owners is called______.

选项 A、withdrawal
B、liquidation
C、acquisition
D、dissolution

答案 B

解析答案为B项。Withdrawal“撤销，退出”。Acquisition“收购”。Dissolution“解散，解除”。本题是指企业清算(liquidation)的过程，即停止营业、变卖资产、清偿债务和用剩余现金对股东进行补偿等程序。故本题选B项。

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