Bankruptcy

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定义

to file for bankruptcy: 宣告破产 idiom
Many large corporations filed for bankruptcy following the market crash of 1989. 1989年市场崩溃后,许多大的公司都宣告了破产。
After reviewing our financial situation, our accountants advised us to declare bankruptcy.在审阅了我们的财务状况后,会计建议宣告破产。
to go bankrupt: 无法偿债、破产 idiom
在数年超支后,公司最后破产。
bankruptcy: 破产,设计出来帮助人们处理债务的法律程序。 noun
(a) morally bankrupt (person): 不讲道德(的人) idiom
那个人道德沦丧。

示例

  • "Furthermore, regarding your concerns for the budget, I assure you that we're not in danger of going bankrupt anytime soon!"
  • "MiniTeleCom declares bankruptcy and finally, US senator Robert Roberts resigns following charges of embezzlement."
  • "We will not be declaring bankruptcy."
  • "Sadly, it is true that the Perfume Hut recently filed for bankruptcy."
  • "He told me that... he told me that I should consider filing for bankruptcy."
  • "Bruno : What? Bankruptcy?"
练习 1
Choose all the TRUE statements from the list below.

There may be more than one.

Choose all the TRUE statements from the list below.

There may be more than one.
This statement is false. At the end of the conversation, Warbuckle exclaims, "I'm broke". Warbuckle is using a common expression ("to be broke") which indicates that he has no more money. This expression is totally unrelated to the idea of being "physically ill" or depressed. "To be broke" is an idiom commonly used in all English speaking countries. Example: We haven't been paid yet and I am broke.
This is a true statement. Bruno tells Harold, "your property here is spectacular", meaning that it is impressive. Bruno is most likely referring to the size and extravagance of Warbuckle's property, although the adjective "spectacular" simply means "impressive".
This is a true statement. Harold says that his accountant has informed him that he "should consider filing for bankruptcy". He then says that he is "broke". "(To file for) bankruptcy" is to legally declare that you are unable to pay your debts. To be "broke" is an informal term to describe being bankrupt or having no money, example: I'm completely broke this month, I spent all my money on an electric guitar.
This statement is false. Harold tells Bruno that he has serious money problems, however there is no information to suggest that Harold is considering selling his business.
This statement is false. Warbuckle's accountant (Bernie Siegalman) informs Harold that he has no more money. There is no information in the audio to suggest that Harold is looking for a new accountant.
练习 2
Harold Warbuckle mentions his accountant, Bernie Siegalman.

What has Siegalman advised Warbuckle to do?

Harold Warbuckle mentions his accountant, Bernie Siegalman.

What has Siegalman advised Warbuckle to do?
This is an incorrect choice. To "retire" is to stop working. Bruno's accountant is not encouraging him to stop working, but rather to legally declare that he has no money. There is no indication that Warbuckle's accountant finds him "incompetent" either.
This is an incorrect choice. Warbuckle's accountant makes no mention of Bruno Delavigne whatsoever. Warbuckle actually calls Bruno "a good partner", further evidence that he has no intention of ending his partnership with him.
This is the correct choice. Warbuckle tells Bruno that his accountant says that he "should consider filing for bankruptcy". To "file for bankruptcy" is to begin the administrative process of declaring that one has no more money. This process requires legal documentation. It is never mentioned in this scene whether Warbuckle will file for personal bankruptcy or corporate bankruptcy, though it seems more likely that Warbuckle will declare personal bankruptcy, as he hasn't mentioned his company's financial situation at this point.
This is an incorrect choice. To "downsize (a business)" is to make it smaller by reducing costs, and usually includes firing personnel. This is not what Warbuckle's accountant has advised him to do.
This is an incorrect choice. There is nothing in this dialogue which suggests that Warbuckle will "hire a lawyer" and "take Bruno to court". To "take someone to court" is to take legal action against them (in order to win a cash settlement, for example). Example: My mother took my father to court in order to win custody of my brother and me. This action is also described by the verb "to sue (someone)".
练习 3
Choose the TRUE statements from the list below.

There may be more than one!

Choose the TRUE statements from the list below.

There may be more than one!
This is a true statement. Moira says "A 12-hour ceasefire is declared in the Middle East". The term "ceasefire" refers to a temporary suspension of war or military fighting. A "ceasefire" (or cease-fire) is close in meaning to the term "truce" as well.
This statement is true. Moira says "US senator Robert Roberts resigns following charges of embezzlement". To "resign" means to "step down" or "quit" one's job. "Embezzlement" refers to the act of using money inappropriately, and in most cases stealing it. The US senator in question has quit his job as a result of misusing funds, a sign of corruption in government, which is extremely rare in the United States. Ha ha.
This statement is false. Moira reports that SuperTeleCom has "merged" with GigaTeleCom, meaning that they have joined together, forming one company out of the two separate companies. She then says that MiniTeleCom has "declared bankruptcy" which means that it has officially declared that it has no more money. GigaTeleCom and SuperTeleCom have joined together but they have not bought MiniTeleCom.
This statement is false. Stephanie tells Moira and Brent that she has "spotted a mob of kangaroos". When speaking about a group of kangaroos, the term "mob" is used, whereas in human terms it usually refers to a group of angry or menacing people. Although Brent is worried about Stephanie's safety and he advises her to run, Stephanie explains that kangaroos are not dangerous. Stephanie is not being attacked by a gang of dangerous kangaroos, she is simply observing them. The verb "to spot" means "to see" or "to notice".
练习 4
Choose all the TRUE statements from the list below.

There may be more than one.

Choose all the TRUE statements from the list below.

There may be more than one.
This statement is false. At the end of the conversation, Warbuckle exclaims, "I'm broke". Warbuckle is using a common expression ("to be broke") which indicates that he has no more money. This expression is totally unrelated to the idea of being "physically ill" or depressed. "To be broke" is an idiom commonly used in all English speaking countries. Example: We haven't been paid yet and I am broke.
This is a true statement. Bruno tells Harold, "your property here is spectacular", meaning that it is impressive. Bruno is most likely referring to the size and extravagance of Warbuckle's property, although the adjective "spectacular" simply means "impressive".
This is a true statement. Harold says that his accountant has informed him that he "should consider filing for bankruptcy". He then says that he is "broke". "(To file for) bankruptcy" is to legally declare that you are unable to pay your debts. To be "broke" is an informal term to describe being bankrupt or having no money, example: I'm completely broke this month, I spent all my money on an electric guitar.
This statement is false. Harold tells Bruno that he has serious money problems, however there is no information to suggest that Harold is considering selling his business.
练习 5
Harold Warbuckle mentions his accountant, Bernie Siegelman.

What has Siegelman advised Warbuckle to do?

Harold Warbuckle mentions his accountant, Bernie Siegelman.

What has Siegelman advised Warbuckle to do?
This is an incorrect choice. To "retire" is to stop working. Harold's accountant is not encouraging him to stop working, but rather to legally declare that he has no money. There is no indication that Warbuckle's accountant finds him "incompetent" either.
This is an incorrect choice. Warbuckle's accountant makes no mention of Bruno Delavigne whatsoever.
This is the correct choice. Warbuckle tells Bruno that his accountant says that he "should consider filing for bankruptcy". To "file for bankruptcy" is to begin the administrative process of declaring that one has no more money. This process requires legal documentation. It is never mentioned in this scene whether Warbuckle will file for personal bankruptcy or corporate bankruptcy, though it seems more likely that Warbuckle will declare personal bankruptcy, as he hasn't mentioned his company's financial situation at this point.
This is an incorrect choice. To "downsize (a business)" is to make it smaller by reducing costs, and usually includes firing personnel. This is not what Warbuckle's accountant has advised him to do.
This is an incorrect choice. There is nothing in this dialogue which suggests that Warbuckle will "hire a lawyer" and "take Bruno to court". To "take someone to court" is to take legal action against them (in order to win a cash settlement, for example). Example: My mother took my father to court in order to win custody of my brother and me. This action is also described by the verb "to sue (someone)".

进一步了解…

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