winding up
winding up 停业清理 企业通过清算账目，清理资产，将净资产分给股东或者合伙人的程序，通常发生于企业解散或破产之时。 (→liquidation)
WINDING UP
winding up
winding up, n. The process of settling accounts and liquidating assets in anticipation of a partnership’s or a cor-poration’s dissolution. Cf. DISSOLUTION(3). [Cases: Corporations 618; Partnership 277. C.J.S. Cor-porations §§ 859, 861–862; Partnership §§ 318–320.] — wind up, vb. — wind up, n.