2. 外语
  3. The process of closing the business, selling the assets, paying the liabilities, and disbursing remaining cash to the owners is

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

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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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