資料來源 : Webster's Revised Unabridged Dictionary (1913)

Liquidation \Liq`ui*da"tion\ (l[i^]k`w[i^]*d[=a]"sh[u^]n), n.
   [Cf. F. liquidation.]
   The act or process of liquidating; the state of being
   liquidated.

   {To go into liquidation} (Law), to turn over to a trustee
      one's assets and accounts, in order that the several
      amounts of one's indebtedness may be authoritatively
      ascertained, and that the assets may be applied toward
      their discharge.