破产（英语：Bankruptcy），是一种宣告债务人无力偿付债务及其后的一系列还款予债权人过程的法律程序。在法律用语上，破产与倒产不同，前者专指将事业结束，将债务人的全部财产变卖并分配给所有债权人的清算程序；后者则广义地包括清算程序以及将事业继续经营下去的重建程序。该词在法律文件中十分常见，但还有一些与之相关的法律术语大家可能就不那么熟悉了，下面我们一起来了解一下。

1.破产法院 bankruptcy courts

1.在美国，指由破产法官主持的，专门处理破产事务的联邦法院。合法的破产只能由破产法院宣告；2.在英国，有权受理破产案件的法院为高等法院，以及除根据御前大臣令〔order of the Lord Chancellor〕被排除以外的郡法院。高等法院对破产案件的管辖权由御前大臣专门指定的衡平分庭的一名法官来行使。只有当债务人在破产申请提交前6个月内的大部分时间居住在伦敦破产区〔London Bankruptcy District〕或在该地区从事经营活动、或者债务人不居住在英格兰、或者提出申请的债权人不能确定债务人的住处时，才能向高等法院提交破产申请，在其他情况下，破产申请应向申请提交前6个月内债务人居住或从事经营活动时间最长地的郡法院提交。但在一定条件下，高等法院法官可以提审郡法院受理的破产案件，也可以将自己受理的破产案件交由郡法院审理；郡法院法官对自己受理的破产案件也可以移送给其他郡法院审理。

United States bankruptcy courts are courts created under Article I of the United States Constitution. The current system of bankruptcy courts was created by the United States Congress in 1978, effective April 1, 1984. United States bankruptcy courts function as units of the district courts and have subject-matter jurisdiction over bankruptcy cases. The federal district courts have original and exclusive jurisdiction over all cases arising under the bankruptcy code, (see 28 U.S.C. § 1334(a)), and bankruptcy cases cannot be filed in state court. Each of the 94 federal judicial districts handles bankruptcy matters.

例句1

They have plenty of reason to be cautious, considering the hammering that share- and bondholders took during the firm's two-month dash through the bankruptcy courts last year.

去年通用公司为期两个月奔走在破产法院中，期间持股人和持债人严重受挫，就这一点来讲投资商大有理由提高警惕。

例句2

Gerald Arpey, the airline's boss, will step down in favor of the number two, Tom Horton, who is believed to have been more open to shedding liabilities through the bankruptcy courts.

公司老板杰拉德·阿尔佩将辞职，已便于公司二把手托马斯·霍顿更好地处理业务，后者被认为更倾向于通过破产法院处置债务。

2.破产通知 bankruptcy notice

由1952年《破产规则》〔Bankruptcy Rules〕规定，取代了1869年《破产法》〔Bankruptcy Act〕所规定的债务人传票〔debtor's summons〕。当债权人已在任一法院取得了终局判决或裁定，且尚未获任何执行时，依债权人的申请，法院即可签发破产通知，若债务人不遵守破产通知的要求，即构成破产行为〔act of bankruptcy〕 。但是除非债权人已提出破产申请，仅依据破产通知不得作出接管令〔receiving order〕。

Bankruptcy notice refers to a written statement that a person or company has declared bankruptcy (= owes more money than they can pay) and that is sent to anyone to whom they owe money.

例句1

With good procedures in place, creditors should receive important bankruptcy notices in time to protect their rights.

基于良好的程序，债权人应该及时收到重要的破产通知，以保护他们的权利。

例句2

The solicitor had originally met Stanley through serving a bankruptcy notice on him and had ended up as his attorney.

这位律师最初是通过向斯坦利发出破产通知认识他的，后来成了他的律师。

3.破产程序 bankruptcy proceedings

在美国，破产程序可以由债务人提起，称为自愿破产；也可以由债权人提起，称为非自愿破产。破产开始后，法院可以组织对债务人的剩余资产进行清算并分配给债权人，从而彻底免除债务人的债务；或者对债务人进行重整，允许其继续从事经营活动，以其经营所得来偿还债务，从而避免破产。在英国，破产申请可以由债权人、债务人、自愿和解协议的监督人〔supervisor of a voluntary arrangement〕或当事人、官方申请人〔official petitioner〕等提起，法院根据破产申请作出接管令〔receiving order〕，将债务人的财产置于官方接管人〔official receiver〕的控制之下。接管人应召集债权人会议，要求债务人提交财产状况报告〔statement of affairs〕,就债务人资不抵债的原因进行公开调查，然后，法院将发布破产令〔bankruptcy order〕，官方接管人将成为破产财产管理人〔trustee in bankruptcy〕(债权人另行指定破产财产管理人的除外)。破产财产管理人必须占有并收回或实现所有属于破产人的资产。债权人应就自己的债权向破产财产管理人提供证明。最后由破产财产管理人将债务人的财产按法定顺序分配给经其确认了的债权人。

Bankruptcy proceedings are commenced by way of the filing of a Bankruptcy Application to the High Court. A Bankruptcy Application can be filed by the debtor himself or a creditor who is owed not less than S$15,000.00 by a debtor.

例句1

GM has been forced to put its European operations up for sale amid looming bankruptcy proceedings.

通用汽车公司已被迫将其欧洲业务作为破产程序中的一环出售。

例句2

The expenses of creditors for participating in the bankruptcy proceedings may not constitute bankruptcy claims.

债权人参加破产程序的费用不得作为破产债权。

4.破产明细表 bankruptcy schedules

破产法院用以列明债务人的资产、责任及所有无担保的债权人的正式表格。

Bankruptcy schedules are the documents submitted to the court that include all relevant personal and financial information of the person filing. They are included in the bankruptcy petition and must be completed properly to ensure the case is not dismissed. Each schedule (A-J) includes a variety of information pertinent to the bankruptcy case.

例句

Completing the bankruptcy schedules is time-consuming and can be confusing for those who have never filled out the forms. It is essential you have a professional review the information before filing or assist you in filling out the schedules.

完成破产明细表非常耗时，对于从未填写过表格的人可能会造成混淆。在提交文件或协助您填写明细表之前，必须由专业人士审核信息。