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El proceso de cerrar el negocio mediante la venta de los activos de la entidad, el pago de sus pasivos y la distribucin del efectivo

El proceso de cerrar el negocio mediante la venta de los activos de la entidad, el pago de sus pasivos y la distribucin del efectivo restante a los propietarios en funcin de sus saldos de capital se conoce como liquidacin.

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