Where the bankruptcy property is insufficient to repay all the repayment needs within a single order of priority, it shall be distributed on a pro-rata basis.

破产财产不足清偿同一顺序的清偿要求的，按照比例分配。

Article 204 After deduction of bankruptcy proceedings expenses from the bankrupt property, first repayment shall be made in the following order of priority.

第二百零四条破产财产优先拨付破产费用后，按照下列顺序清偿。

After the prior deduction of bankruptcy expenses from the bankruptcy property, repayment shall be made in the following order.

破产财产优先拨付破产费用后，按照下列顺序清偿。

The bottom line is that in order to avoid them, design debt must be regarded and respected early enough that bankruptcy is not risked.

设置底线就是为了避免这一点，设计债必须尽可能早的意识到并得到尊重，这样就可以不受破产的风险了。

In order to ensure that the global warehouse maintains a backup list of the customers with bad credit or bankruptcy records, the warehouse credit officer creates a local table named BAD_CUSTOMERS.

为了确保全球仓库维护一份有不良信用或破产记录的客户名单，仓库信用调查分析人员创建一个名为BAD_CUSTOMERS的本地表。

The new law increases the amount of equity capital that Banks must hold, relative to their total capital, in order to reduce bankruptcy risk.

相对银行总资本来说，新法提高了其必须持有的权益资本额，这是为了降低银行破产的风险。

General Motors and Chrysler are negotiating with their lenders and bondholders to reduce their debt in order to avoid bankruptcy.

为了避免破产，通用汽车公司及克莱斯勒汽车公司正在和他们的贷款人及债券持有人商谈减少债务事宜。

The liquidation team shall be responsible for the keeping, putting into order, appraisal, disposition and distribution of the bankruptcy property.

清算组负责破产财产的保管、清理、估价、处理和分配。

Bankruptcy laws were passed in order to give people a fresh start, and to give debt-burdened consumers an organized, systematic way of paying back creditors.

破产法案得以通过是为了给人们一个新的开始﹐也是给债务困身的消费者一个有组织有系统的方法还债给贷款公司。

The specificity of bank determines commercial bank standards, bankruptcy power structure, bankruptcy property distribution order should have its own unique institutional arrangements.

银行业的特殊性决定了商业银行破产标准、破产中的权力结构及破产财产分配顺序应有其独特的制度安排。

A deal with bondholders is one of the last major hurdles for GM (GM, Fortune 500) to clear in order to avoid bankruptcy.

和公司的债券持有人达成协议是通用(GM，财富500)在避免破产道路上需要扫清的最后的主要障碍之一。

Where the bankruptcy property is insufficient to repay all the repayment needs within a single order of priority, it shall be distributed on a prorata basis.

破产财产不足清偿同一顺序的清偿要求的，按照比例分配。

Plans must satisfy a number of criteria in order to be "confirmed" by the bankruptcy court.

为了能得到破产法庭的通过，这些方案必须能满足一定的标准。

The automatic stay system is conducive to the full protection to the property of estate and the order discharge of credit of bankruptcy to the creditors.

自动冻结制度有助于实现对破产财团的充分保护，也有利于实现对债权人的公平清偿。

Puerto Rico cannot do that. The law bars states and territories from declaring bankruptcy, in order to deter profligate behaviour.

波多黎各不能这样，因为法律规定，州和属地不能宣布破产，就是为了避免挥霍。

The lightening or moratorium of debt is emphasized in the system of bankruptcy conciliation in order to attain the goal avoiding the debtor's bankruptcy by resuming his ability of debt redemption .

破产和解制度强调债务的减额或延期偿还，通过恢复债务人的偿债能力以达到避免债务人破产的目的。

Liquidation accounting here to analyze several issues in order to better grasp the basic characteristics of accounting liquidation, bankruptcy and liquidation accounting procedures and content.

这里就破产清算会计的几个问题予以分析，以便更好地掌握破产清算会计的基本特点、破产清算会计处理的程序与内容。