(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)

• hoc ponit se super patriam
• hocqueteur
• Hoc quidem perquam durum est, sed ita lex scripta est.
• Hoc servabitur quod initio convenit.
• hoc titulo
• hoc verbo
• Hoc vobis ostendit.
• hoc voce
• hodge-podge act
• Hogarth's Acts
• hog(h)enhine
• hoghenhyne
• hogshead
• hoist
• H.O.L.C.
• hold
• holder
• holder for value
• holder in due course
• holder in good faith
• holder of life insurance policy
• holder of warehouse receipt
• hold harmless
• hold harmless agreement
• holding