(1)破产
可指当事人无力偿还到期债务的状况，也可指已依破产法被宣告破产的事实，或者已依破产法被宣告破产的当事人的地位。

(2)破产程序(→bankruptcy proceedings)

• merits of case
• merit system
• Merit Systems Protection Board
• merit wage increase
• mero jure
• mero motu
• Merryman, ex parte
• merum
• merx
• Merx est quicquid vendi potest.
• merx peculiaris
• mesaventure
• mescreauntes
• mescroyant
• mese
• mesmerism
• mesnality
• mesnalty
• mesne
• mesne assignment
• mesne conveyance
• mesne damage
• mesne encumbrance
• mesne incumbrance
• mesne lord