债务人

Debtors tend to outnumber creditors, and thus can outvote them.

债务人的数量趋于超越债权人，结果在选票上也将如此。

In bankruptcy procedure, it is important to protect both the debtors and creditors, and to ensure the liabilities be met pari passu and orderly.

在破产程序中，保护债权人和债务人合法权益，保证破产债权的公平、有序清偿是至关重要的。

Bankruptcy is one of means of protection.The fundamental principle of law of bankruptcy is to protect benefits of both creditors and debtors. The most important is to prelect the benefits of creditors.However in practice,the phenomenon of violating creditors rights is always happened.

破产是一种保护，破产法的基本原则是既保护债权人也保护债务人的利益，其中重在保护债权人的利益，而实践中由于种种原因，债权人的利益被侵犯的不正常情形屡屡发生，其中破产权利的滥用更是一种恶意逃债的违法行为。

The new obligation reorganization standard the behavior of enterprise's obligation reorganization, keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization.

摘 要：财政部对《企业会计准则－债务重组》进行了修订，修订后的准则在债务重组的定义、方式，债权人和债务人的会计处理等方面都有较大的变化。

Article 31 The guarantor, after assuming the guarantee responsibilities, is entitled to seek recompensation.

第三十一条保证人承担保证责任后，有权向债务人追偿。

Except the foreword, the article is divided into three chapters:The first chapter is to make a systematical analysis on the institution of reorganization project, which can be further partitioned into three sections: the first section states the institution of reorganization, probes into the proposal of Project and principles of its institution, and claims that in order to attain a practical and enforceable project, the reorganization project should be set down mainly by reorganizer under the assistance of debtor; the second section explains the principles that should be complied with during the institution process, and deems honesty and rationality, thoroughness as the three most important principles; the third section set forth the content of reorganization project.

这一章共分三节：在公司重整计划的制定上，主张以重整人为主、有债务人予以协助来制定公司重整计划最为科学，这样制定的公司重整计划最切合实际，最易于执行。指出公司重整计划制定时应遵循公正合理、兼顾、效率三个原则。第三节讲述了公司重整计划的内容。公司重整计划草案应该包括以下四点核心内容：债权的分类方案；债权债务重整方案；重整企业的经营方案；重整计划的执行期限。

Sauvegarde has given rise to pernicious effects where debtors have filed safeguard actions in order to freeze their payments to creditors and to try to jeopardise their negotiating position, says Sandra Esquiva-Hesse, a restructuring expert at Paul Hastings, a law firm in Paris.

巴黎一家普衡律所的重组专家桑德拉·艾斯奎娃海斯说，&企业保护程序产生了一些不良后果，债务人通过申请企业保护程序，以冻结他们应偿还为债权人的款项，并试图破坏他们的谈判立场。&

The solidum includes three elements: I. There should be at least two subjects who can solely suffer the civil liability from the debtor. II. The liabilities which several debtors suffering from should be the multiplied solitary liabilities. III. The several liabilities should have a common aim to ensure the debt of the debtor.

论文认为连带责任的构成要件有三：一是须有两个以上能独立承担民事责任的主体对同一债权人负有责任；二是数债务人所承担的责任须为数个独立责任；三是此数个责任须具有使同一债权获得确保及满足的目的。

In case of any failure in reaching an agreement, the People's Court shall convene the creditor and the debtor to propose the candidate valuation institutions, and shall select one by means of sortition.

不能达成一致意见的，由人民法院召集债权人和债务人提出候选评估机构，以抽签方式决定。

Specifically, subdivinon a-1 provides that " subpoena duces tecum authorized by this rule and served on a judgment debtor, or on any individual while in the state, or on a corporation, partnership limited liability company or sole proprietorship doing business, licensed, qualified, or otherwise entitled to do business in the state, shall subject the person or other entity or business served to the full disclosure prescribed by section fifty- two hundred twenty-three of this article whether the materials sought are in the possession, custody or control of the subpoenaed person, business or other entity within or without the state"( CPLR 5224 [a-11] ).

具体地说，子条款a-1规定的&根据本条授权对债务人发出传票，这个人是任何在本国的，或者在公司、合伙有限责任公司或者独资企业里从事商业工作的个人，有执照的、有资格的或者其他有权在本国从事商业工作的人，这个人或者其他单位或者公司应该遵守第5223章的条款中完全披露的规定，不论这些搜集到的材料是在被传唤的个人、公司或者其他在国内的或不在国内的单位的占有、保管或者控制之下。&（CPLR 第5224条[a-11]款，。 PS：我把state翻译成了国家，不知在楼主的原文里是指国家还是指美国的州。如果根据上下文意思是州的话，上述翻译作相应调整即可。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。