adj.無(wú)力償還的；破產(chǎn)的

n.無(wú)力還償者；破產(chǎn)者

The mechanisms for organising the sale or administration of an insolvent audit firm are uncertain and untried. 組織出售或管理已破產(chǎn)的審計(jì)事務(wù)所的機(jī)制并不確定，并且是未經(jīng)檢驗(yàn)的。

But more than a few toppled into bankruptcy, and some became insolvent. 但破產(chǎn)者不在少數(shù)。