TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WINDING-UP SALE [2 records]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Corporate Economics
- Accounting
Record 1, Main entry term, English
- liquidation value
1, record 1, English, liquidation%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- liquidating value 2, record 1, English, liquidating%20value
correct
- break-up value 3, record 1, English, break%2Dup%20value
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount which might be realized on a forced sale of assets or on the winding-up of the business. 4, record 1, English, - liquidation%20value
Record number: 1, Textual support number: 1 OBS
liquidation value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - liquidation%20value
Record 1, Key term(s)
- break up value
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Économie de l'entreprise
- Comptabilité
Record 1, Main entry term, French
- valeur de liquidation
1, record 1, French, valeur%20de%20liquidation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur liquidative 2, record 1, French, valeur%20liquidative
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant que rapporterait la vente forcée d'un ou plusieurs biens de l'entreprise dans un délai limité, lors de la liquidation de ses affaires. 2, record 1, French, - valeur%20de%20liquidation
Record number: 1, Textual support number: 1 OBS
L'entreprise, dans ce cas, ne pose plus l'hypothèse de la continuité de son exploitation et il en résulte que des biens ayant une valeur importante dans le cadre d'une utilisation normale subissent, lors de la liquidation, des moins-values notables parce qu'ils ne présentent pas la même utilité pour l'acquéreur ou parce que leur vente entraîne des frais. 2, record 1, French, - valeur%20de%20liquidation
Record number: 1, Textual support number: 2 OBS
valeur de liquidation : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - valeur%20de%20liquidation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Economía empresarial
- Contabilidad
Record 1, Main entry term, Spanish
- valor en liquidación
1, record 1, Spanish, valor%20en%20liquidaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Valor de los activos cuando se venden de forma independiente y rápida. En el caso de liquidación de una empresa se supone que no interesa que continúe su marcha normal. Es inferior al valor en funcionamiento, al perder el fondo de comercio e incurrir en costes de cierre extraordinarios. 1, record 1, Spanish, - valor%20en%20liquidaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
valor en liquidación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - valor%20en%20liquidaci%C3%B3n
Record 2 - internal organization data 2007-08-28
Record 2, English
Record 2, Subject field(s)
- Sales (Marketing)
Record 2, Main entry term, English
- closing out sale
1, record 2, English, closing%20out%20sale
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- closing down sale 2, record 2, English, closing%20down%20sale
- winding-up sale 3, record 2, English, winding%2Dup%20sale
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
wind up: to settle the accounts and liquidate the assets of a partnership or corporation, for the purpose of making distribution and dissolving the concern. 2, record 2, English, - closing%20out%20sale
Record 2, Key term(s)
- winding-up closing sale
Record 2, French
Record 2, Domaine(s)
- Vente
Record 2, Main entry term, French
- solde de fermeture
1, record 2, French, solde%20de%20fermeture
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- solde de clôture 1, record 2, French, solde%20de%20cl%C3%B4ture
masculine noun
- vente pour cessation de commerce 1, record 2, French, vente%20pour%20cessation%20de%20commerce
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Vente au rabais à l'occasion de la fermeture du magasin, afin d'écouler toute la marchandise. 1, record 2, French, - solde%20de%20fermeture
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Ventas (Comercialización)
Record 2, Main entry term, Spanish
- liquidación por cierre
1, record 2, Spanish, liquidaci%C3%B3n%20por%20cierre
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- venta por liquidación 2, record 2, Spanish, venta%20por%20liquidaci%C3%B3n
feminine noun
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.
- Date Modified: