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破产

文章来源：文章作者：发布时间：2007-05-09 06:28 字体： [大中小]　进入论坛

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A bankruptcy¹ is a legal proceeding² that occurs when the liabilities or debts of an individual or firm exceed their assets or revenues over an extended period of time. When individuals or firms declare bankruptcy, their assets are taken and allocated³ to various creditors⁴, and courts may impose restrictions⁵ on their future borrowing capacities.

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1 bankruptcy
n.破产；无偿付能力
参考例句：
You will have to pull in if you want to escape bankruptcy.如果你想避免破产，就必须节省开支。 His firm is just on thin ice of bankruptcy.他的商号正面临破产的危险。

2 proceeding
n.行动，进行，(pl.)会议录，学报
参考例句：
This train is now proceeding from Paris to London.这次列车从巴黎开往伦敦。 The work is proceeding briskly.工作很有生气地进展着。

3 allocated
adj. 分配的动词allocate的过去式和过去分词
参考例句：
The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。 More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。

4 creditors
n.债权人，债主( creditor的名词复数 )
参考例句：
They agreed to repay their creditors over a period of three years. 他们同意3年内向债主还清欠款。来自《简明英汉词典》 Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。来自《简明英汉词典》

5 restrictions
约束( restriction的名词复数 )；管制；制约因素；带限制性的条件（或规则）
参考例句：
I found the restrictions irksome. 我对那些限制感到很烦。 a snaggle of restrictions 杂乱无章的种种限制

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