解读一：职工工资、医疗等优先受偿人民法院审理破产案件，应当依法保障企业职工的合法权益。破产财产在优先清偿破产费用和共益债务后，首先应清偿破产人所欠职工的工资和医疗、伤残补助、抚恤费用，所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用，以及法律、 Interpretation A: Wages, medical treatment and other priority People’s Court hearing bankruptcy cases, should protect the legitimate rights and interests of workers in enterprises. After giving priority to bankruptcy expenses and common-use debts, the bankruptcy property should pay off the wages and medical expenses, disability allowances and pensions expenses owed by the bankrupt’s employees and the basic old-age insurance and basic medical insurance costs owed to the employee’s personal account , As well as laws,