普通清算
普通清算-
而且现行《公司法》中规定的公司清算程序只是一种理想状态下的普通清算程序，而实践中恰恰又大量存在普通清算程序无法进行时如何清算的问题。
And the company liquidation procedures provided in the existing Company Law is only a general liquidation procedure in ideal state . But in practice , definitely there are lots of problems that the general liquidation can not liquidate normally .
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在进行首次公开募股后，所有的优先股都会变成普通股，清算优先权也就消失了。
In the event of an IPO , all preferred stock becomes common stock , and the preference stack goes away .
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普通股股东在清算优先权名单上位于底部。
The common stockholders is at the bottom of the liquidation priority list .