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破产法是指在债务人无力清偿其债务的情况下,关于破产申请、破产宣告以及对债务人的财产进行清算、分配或和解等的法律规范的总称。破产法既包括实体规定,也包括程序规定,是现代国家的基本法律之一。 一、破产的一般概念 从法律上讲,破产是指债务人处于无力清偿其债务的状态。这种状态表现为下述两种情况:(1)债务人以其全部资产不足抵偿其全部债务;(2)债务人全部资产虽足以抵偿其全部债务,因资金周转不灵而无法清偿到期债务。现分别举例说明如下: 例一:某企业负债总额为80万元,其中到期债务
Bankruptcy law refers to the debtor’s ability to pay off his debts, bankruptcy declarations, declarations of bankruptcy and debtor’s property liquidation, distribution or settlement of legal norms and other general. Bankruptcy law, including both substantive provisions, including procedural provisions, is one of the basic laws of modern countries. First, the general concept of bankruptcy Legally speaking, bankruptcy is the debtor’s inability to pay off its debts. This state manifests itself in two situations: (1) The debtor is able to offset all its debts with less than all its assets; (2) The entire assets of the debtor, though sufficient to cover all its debts, can not be paid off due to insufficient cash flow. Examples are as follows: Example 1: a company’s total liabilities of 800,000 yuan, of which debt due