清算是什么意思？

中文版：

清算，简而言之，是指结束一项经济活动的过程，并对其进行财务上的结算。在商业环境中，清算通常指的是企业、公司或其他经济实体因破产、解散、合并或重组等原因而进行的资产和负债的清理与结算。

清算过程中，清算人会负责接管企业的财产，并按照法定程序进行处置。这包括偿还债务、分配剩余财产给债权人或股东等。清算的目的在于公平、公正地处理企业的财产，保障债权人的权益，并为企业的结束提供一个有序的框架。

清算的过程可能会因不同国家或地区的法律法规而有所差异。例如，在某些司法管辖区，清算可能需要法院的介入和监督。此外，清算也可能涉及复杂的法律问题，如债权人的优先权、破产免责等。

总的来说，清算是一个重要的过程，确保企业的经济活动在结束时能够有序、公平地进行。它对于维护经济秩序、保护债权人利益以及促进企业健康发展都具有重要的意义。

英文版：

What Does Liquidation Mean?

Liquidation, in simple terms, refers to the process of ending an economic activity and settling its financial affairs. In a business context, liquidation typically involves the clearing and settlement of assets and liabilities of a business, company, or other economic entity due to reasons such as bankruptcy, dissolution, merger, or reorganization.

During the liquidation process, a liquidator takes charge of the business's assets and disposes of them according to legal procedures. This includes repaying debts and distributing remaining assets to creditors or shareholders. The aim of liquidation is to handle the business's assets fairly and equitably, safeguard the rights of creditors, and provide an orderly framework for the conclusion of the business.

The liquidation process may vary depending on the laws and regulations of different countries or regions. For example, in some jurisdictions, liquidation may require the intervention and supervision of a court. Additionally, liquidation may involve complex legal issues such as creditor priorities, bankruptcy discharges, and more.

Overall, liquidation is an essential process that ensures the orderly and fair conclusion of a business's economic activities. It plays a crucial role in maintaining economic order, protecting the interests of creditors, and promoting healthy business development.