Most of Berkshire's major stockholders received their shares at yearend 1969 in a liquidating distribution from Buffett Partnership, Ltd.

大部分Berkshire的大股东是在1969年清算巴菲特合伙事业时取得本公司股份的

属类：商务文书-经济文书-巴菲特致股东

A liquidating dividend occurs when a corporation pays a dividend that exceeds the balance in the retained earnings account.

当公司超过其留存收益账户的余额支付股利时,则产生清算股利。

属类：经济金融-会计学-

Article 60 The liquidating member(s)shall carry on the following affairs during the liquidation:

第六十条 清算人在清算期间执行下列事务:

属类：法学专业-中国法律-合伙企业法

Article 61 After payment of liquidating expenses, the remaining property shall be distributed in the following order:

第六十一条 合伙企业财产在支付清算费用后,按下列顺序清偿:

属类：法学专业-中国法律-合伙企业法

Article 73 If the liquidating member fails to submit a liquidation report to the enterprise registration authority in accordance with the provisions hereof, or submits a liquidation report which conceals any material fact, or has any material omission, rectification shall be ordered.

第七十三条 清算人未依照本法规定向企业登记机关报送清算报告,或者报送清算报告隐瞒重要事实,或者有重大遗漏的,责令改正。

属类：法学专业-中国法律-合伙企业法

Article 74 If while serving as a liquidating member, a partner seeks illegal income or convert partnership property while conducting liquidating affairs, such person shall be ordered to revert such income or converted property back to the partnership, and shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.

第七十四条 合伙人担任清算人在执行清算事务时,谋取非法收入或者侵占合伙企业财产的,责令将该收入和侵占的财产退还合伙企业;构成犯罪的,依法追究刑事责任。

属类：法学专业-中国法律-合伙企业法

Article 75 If in violation hereof, the liquidating member(s)conceals or transfers partnership property, makes false records in the balance sheet or schedule of assets, or distributes partnership property prior to full payment of debts, rectification shall be ordered; where creditors' interests are harmed, such person shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.

第七十五条 清算人违反本法规定,隐匿、转移合伙企业财产,对资产负债表或者财产清单作虚伪记载,或者在未清偿债务前分配企业财产的,责令改正;损害债权人利益的,依法承担赔偿责任;构成犯罪的,依法追究刑事责任。

属类：法学专业-中国法律-合伙企业法

Article 59 Where the partnership is dissolved, the liquidating members shall be composed of all the partners; where not all the partners are able to serve as liquidating members, upon consent by a majority of the partners, one or more partners may be designated, or a third person may be appointed, to serve as the liquidating member(s)within 15 days of the dissolution of the partnership.

第五十九条 合伙企业解散,清算人由全体合伙人担任;未能由全体合伙人担任清算人的,经全体合伙人过半数同意,可以自合伙企业解散后十五日内指定一名或者数名合伙人,或者委托第三人,担任清算人。

属类：法学专业-中国法律-合伙企业法

Article 53 Upon the expiration of the duration or termination of the joint venture company , the board of directors shall work out procedures and principles for the liquidation , nominate candidates for the liquidation committee for liquidating the assets of the joint venture company.

第五十三条 合营期满或提前终止合营时,董事会应提出清算程序、原则和清算委员会人选,组成清算委员会,对合营公司财产进行清算。

属类：法学专业-中国法律-中外合资企业章程

If a liquidating member appointed by the partnership commits any act referred to in the previous paragraph, such person shall be ordered to revert such income or converted property back to the partnership, and shall be liable for damages in accordance with the law; where such action constitutes a crime, criminal liability shall be pursued in accordance with the law.

合伙人委托的清算人有前款行为的,责令将该收入和侵占的财产退还合伙企业,并依法承担赔偿责任;构成犯罪的,依法追究刑事责任。

属类：法学专业-中国法律-合伙企业法

the board of directors shall work out procedures and principles for the liquidation, nominate candidates for the liquidation committee, and set up the liquidation committee for liquidating the company’s assets.

合营期满或提前终止合营时,董事会应提出清算程序、原则和清算委员会人选,组成清算委员会,对合营公司财产进行清算。

属类：应用文体-企业文书-合营企业章程

At bankruptcy, income from liquidating assets should be used first to settle employees and insufficiencies should be made up for from the sale of real estate

破产时,资产变现的收入首先用于安置职工,不足部分用土地出让金弥补。

属类：综合句库--

Liquidating dividends usually are paid only when a corporation is going out of existence or is making a permanent reduction in the size of its operations.

清算股利一般只在公司停止经营或永久性压缩其经营规模时才支付。

属类：经济金融-会计学-

Failure to appoint the liquidating member(s)shall entitle the partners or other interested persons to petition the People's Court for appointment of the liquidating member(s).

十五日内未确定清算人的,合伙人或者其他利害关系人可以申请人民法院指定清算人。

属类：法学专业-中国法律-合伙企业法

For the purpose of rapidly eliminating the vestiges of counter-revolution and liquidating its political influence, this solution is not quite as effective as the solution by fighting

用这种方法解决问题,对于反革命遗迹的迅速扫除和反革命政治影响的迅速肃清,比较用战争方法解决问题是要差一些的

属类：综合句库--

The government made every effort to stabilize the economy by liquidating the national debt.

政府以清偿国家债务力谋稳定经济。

属类：综合句库--

self-liquidating trust fund

自身偿还的信托基金

属类：综合句库-英汉综合-

self-liquidating debt; self-supporting debt

自身能生利还本的债务,自行生息偿还的债务

属类：经济金融-商务术语-

a self-liquidating toll-bridge project.

自行生息还本的收通行税的桥的工程

属类：综合句库--

Set up the liquidation committee for liquidating the joint venture company's assets.

组成清算委员会,对合营公司财产进行清算

属类：商务文书-合同-买卖合同

[...]11Some are already liquidating their assets. Canada sold the long lease on Macdonald House, its consular section in Grosvenor Square, for ￡306m last year. The Dutch embassy on Hyde Park Gate is for sale and could fetch ￡150m. The Chinese may sell their embassy in Portland Place and search for a new site, perhaps also in Vauxhall.

[...]11有些国家甚至已经开始清算他们的资产。加拿大去年以3.06亿英镑的价格出售了麦克唐纳大厦的长期租赁权，麦克唐纳大厦是加拿大在格罗夫纳广场的领事处。荷兰位于海德公园大门的大使馆也在出售，可能会卖到1.5亿英镑。中国也打算卖掉其在波特兰的大使馆，正为新使馆寻找一个合适的地址，或许也是在沃克斯豪尔。

属类：时事政治-经济学人双语版-伦敦大使馆 招人嫉妒的大使馆

Also, investors are liquidating their commodities indices and baskets, in which the precious metal has a large presence.

此外，投资者正在变现自己的大宗商品指数和篮子，其中黄金占据很大比例。

属类：英汉句库-www.ftchinese.com-

It has not helped that hedge funds have been liquidating commodity positions.

对冲基金不断结清大宗商品头寸的做法也无济于事。

属类：英汉句库-www.ftchinese.com-

Borders, once a retail behemoth, is liquidating all of its American stores.

而昔日美国图书零售业的巨头博德斯也正在逐家关闭它在美国的所有书店。

属类：英汉句库-www.ecocn.org-

The terminally ill can file for "Chapter 7" , which focuses on liquidating their assets and distributing them among creditors.

后者则根据“第7章”申请破产清算，清理变现公司资产，归还债权人。

属类：英汉句库-www.ecocn.org-

Households produce their own version, liquidating riskier assets (like stock mutual funds) and moving into cash and government bonds.

家庭自有应对办法，它们将高风险的资产（例如股票型共同基金）变现或购买政府债券。

属类：英汉句库-www.ecocn.org-

Bankruptcy is a legal mechanism for liquidating or reorganizing an insolvent entity in a way that maximizes value for the creditors.

破产则是一种对资不抵债的企业进行清算或重组，使债权人利益最大化的法律制度。

属类：英汉句库-article.yeeyan.org-

Any corporation is eliminated by liquidating its assets and parcelling them out pro rat a to the corporation's creditors.

任何企业都是通过清算它的资产并把资产按比例分配给债权人而被终结。

属类：英汉句库-article.yeeyan.org-

Following Wehrmacht troops into Ukraine, the Einsatzgruppen would be responsible for liquidating political and racial undesirables.

特别行动部队跟着纳粹国防军进入乌克兰，他们的任务是扫清不利的政治和种族势力。

属类：英汉句库-article.yeeyan.org-