If a corporation is liquidated, the common stockholder (as owner) has a residual right to claim corporate assets after all debts and other security holders have been satisfied.
如果一家公司清盘关闭，普通股股东(拥有者)拥有在所有债务和其他证券持有人得以满意补偿后的剩余资产主张权力。
If the company was liquidated and its assets exceeded its debts, taxpayers would be on the hook.
如果公司清算，其资产超过了其债务，纳税人将在钩。
Article 24. Upon the expiration or termination in advance of the term of a contractual joint venture, its assets, claims and debts shall be liquidated according to legal procedures.
第二十四条合作企业期满或者提前终止时，应当依照法定程序对资产和债权、债务进行清算。
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