vt.

1. 償付
2. 清算
   Our company has to liquidate its assets because of financial insolvency.

   因為周轉不靈，公司只好清算資產。

3. 消除
4. 將……變換成現金

vi.

1. 清理債務
2. 停業清理

v.

1. wind up the affairs of (a company) by ascertaining liabilities and apportioning assets.
   ▸convert (assets) into cash.
   ▸pay off (a debt).
2. informal eliminate; kill.