破产财产的管理、变卖和分配所需要的费用，包括聘任工作人员的费用；

the expenses needed for the management, sale and distribution of the bankruptcy property, including the expenses of hiring work personnel;

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然后，破产案件管理人清算破产人的财产，并将其转换成金钱分配给债权人。

Then, the administrator in bankruptcy liquidates the property of the bankrupt, and converts it into money to distribute to the creditors.

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然而指定涉讼财产管理人几乎无例外地预示债务公司的清算，而法律对此提出一些破产的附带规定。

Nevertheless, the appointment of a receiver almost invariably presages a liquidation of the debtor company, and statute has given it some of the incidents of insolvency.

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