《破產姐妹》設定地點是在紐約市布魯克林區，主力圍繞著兩名年輕女侍應Max Black與Caroline Channing的日常生活。

　　《破產姐妹》經典臺詞一

　　1、That's your brand. The muscle and the hustle. The double-D's and the ditz.

　　這是你們的招牌。一個勤奮一個瞎忙活，波霸姐和無腦妹。

　　2、Don't run, it's Han. For him, every step we take is like a 100-meter dash.

　　不用跑，是Han而已。我們走一步，對他的小短腿來說那就是百米沖刺。

　　3、I see an opportunity, and I make it happen.

　　只要有機會，我絕不讓它溜走。

　　4、Listen, everybody's broke in their 20s, and everybody hides form stuff, you run into freezers, I practice ignorance and blackout drinking.

　　聽著，誰二十多歲的時候不是窮光蛋。人人都有要逃避的事情，你選擇躲進冷藏室，我選擇視而不見和用酒精麻痹。

　　5、This is who I am. Nobody says you have to like it.

　　我就是我，沒人非要你喜歡。

　　6、There is no luck. There is only work.

　　世上沒什么運氣，只有努力去挑戰。

　　7、It's cool if you don't want to join in on the cupcake dream, but at least wait till you find another. It's a dream, not a man.

　　如果你不想加入蛋糕夢也沒關系，但你至少要找到別的夢想。這是夢想，不是男人。

　　8、People who hate you, but can't kill you. That's what family is.

　　家人就是恨你卻又不能殺你的人。