Insolvent、Bankrupt和Broke三个形容词均有“破产的”之含义。

Insolvent：Insolvent and Insolvency are general terms, but are usually applied to companies; individuals are usually described as bankrupt once they have been declared by a court.在英国主要用于指公司的破产，为“资不抵债” (公司破产为 winding-up), 指债务人无法向债权人清偿债务，由法院正式宣布其insolvent, 故处于破产状况，接下方是接管、清算等程序。

Bankrupt：在英国多指个人破产。 在美国， 一般则无此区别，两者均可作为破产，也可作为“资不抵债”,且均可用于个人或公司。过去美国各州都制订有各自的insolvency law。 目前，这些 insolvency laws基本上都被美国《联邦破产法》 (Federal Bankruptcy Act) 所取代。此时， insolvency则仅是《联邦破产法》所规定的破产程序之一。

Broke：If a company or person goes broke, they lose money and are unable to continue in business or to pay their debts. 做破产之意时多为为非正式用语。

Go broke 破产；身无分文

Flat/stony broke 彻底破产

参考双语例句：

Some of the circumstances in which strict application of the separate entity approach has been overridden may include: consolidation of enterprise group accounts for a company and any controlled entity; related person transactions (where a company is otherwise prohibited from giving any financial benefit, including intragroup loans, guarantees, indemnities, releases of debt or asset transfers, to a related company unless that transaction is approved by shareholders or is otherwise exempt); cross-shareholding (where group members are generally prohibited from acquiring, or taking a security over, the shares of any controlling member or issuing or transferring their shares to any controlled member); and insolvent trading (where a parent company which ought to suspect the insolvency of a subsidiary can be made liable for the debts of that subsidiary incurred when it was insolvent).

不能严格适用独立实体办法的一些情形可包括：一公司或任何受控实体并入企业集团账目；相关人交易（公司不得将任何金钱利益，包括集团内贷款、 担保、赔偿、债务豁免或资产转让，给予与之有关的公司，除非该交易得到股东的核准，或无须经股东核准）；交叉持股（集团成员一般不得获取任何控股成 员的股份或接受以控股成员股份建立的担保，也不可向任何受控成员发行或转 让股份）；破产交易（母公司应该对子公司的破产情况有所察觉，否则可能须对 该子公司破产时欠下的债务负责）。

Any Notice or other document delivered or sent by post to or left at the registered address of any Member in pursuance of these Articles shall, notwithstanding that such Member is then dead or bankrupt or that any other event has occurred, and whether or not the Company has notice of the death or bankruptcy or other event, be deemed to have been duly served or delivered in respect of any share registered in the name of such Member as sole or joint holder unless his name shall, at the time of the service or delivery of the Notice or document, have been removed from the Register as the holder of the share, and such service or delivery shall for all purposes be deemed a sufficient service or delivery of such Notice or document on all persons interested (whether jointly with or as claiming through or under him) in the share.

根据细则交付或邮寄或留置于股东登记地址的任何通知或其他文件，尽管该股东当时已身故或破产或已发生任何其他事件，及不论本公司是否己知悉该身故或 破产或其他事件，均视为已就以该股东作为单独或联名持有人名义登记的股份妥为送达或交付（除非在送达或交付通知或文件之时其姓名已从股东名册删除作为股份持有人),而且该送达或交付就所有目的而言，均视为已向所有拥有股份权益（不论共同或透过该股东申索）的人士充分送达或交付该通知或文件。

Under the full range of policies in the Affordable Care Act to be enacted by 2014, Americans living with preexisting conditions are free from discrimination and can get the health coverage they need, and families are free from the worry of having their insurance cancelled or capped when a family member gets sick, or going broke because of the medical costs of an accident or disease.

由于2014年颁佈的可负担医疗保健法案的全面政策，有既存疾病的美国人不会受到歧视和得到他们所需要的健康承保，家人也不用担心当一个家庭成员生病的时候他们的保险会被取消或到达保额上限，或由于意外或生病的医疗费用而导致破产。