Then, the administrator in bankruptcy liquidates the property of the bankrupt, and converts it into money to distribute to the creditors.

然后，破产案件管理人清算破产人的财产，并将其转换成金钱分配给债权人。

The Customs officer performs the specialized functions of other Customs positions as he examines, appraises, classifies and liquidates each baggage declaration.

当关员对每份行李申报单进行检查、评估、分类以及征税时，他执行的是海关其它的专门职能。