《破产姐妹 第一季（2 Broke Girls Season 1）》是一部美国情景喜剧，由詹姆斯·伯罗斯执导，凯特·戴琳斯和贝丝·比厄主演，于2011年9月19日首播。这部剧讲述了两个身份背景截然不同的都市女孩共同筹集资金，开创新事业的故事。

主人公是两位女孩，一个是名为马克斯的女服务员，她来自一个贫困家庭，生活拮据，每天辛苦工作只是为了维持生计；另一个是卡罗琳，曾经是富有的社交名媛，但因为家族的经济问题，她突然一无所有，被迫离开奢华生活。

命运将马克斯和卡罗琳这两个看似天差地别的女孩联系在一起。马克斯在一家小餐厅打工，卡罗琳失去了一切，无家可归。两人在工作中相遇，开始了一段不同寻常的友谊。面对困境，她们决定共同努力筹集25万美元的启动资金，开创属于自己的事业——一家杯子蛋糕店。

然而，她们面临着无数挑战。除了资金问题，她们还要应对各种生意上的困难和搞笑的状况。在两位女孩的坚持努力下，这家小小的杯子蛋糕店逐渐引起了周围人的关注和喜爱，生意也越来越好。

《破产姐妹 第一季》不仅带给观众欢笑和感动，更展现了两位女孩坚韧不拔的精神和创业的勇气。

"2 Broke Girls Season 1" is an American sitcom written by James · Directed by Burrows and starring Kat Dennings and Beth Behr, it premiered on September 19, 2011. The play tells the story of two urban girls with very different identities and backgrounds working together to raise funds and start a new business.

The protagonists are two girls, one is a waitress named Max, she One comes from a poor family, living in poverty, working hard every day just to make ends meet; the other is Caroline, who used to be a wealthy socialite, but because of the family's financial problems, she suddenly has nothing and is forced to leave her luxurious life.

The fate of Max and Caroline girls linked together. Max works in a small restaurant, Caroline has lost everything and is homeless. The two meet at work and begin an unusual friendship. Faced with difficulties, they decided to work together to raise $250,000 in start-up capital to start their own business—a cupcake shop.

However, they face numerous challenges. In addition to financial problems, they also have to deal with various business difficulties and hilarious situations. With the persistent efforts of the two girls, this small cup cake shop has gradually attracted the attention and love of people around, and the business is getting better and better.

"The First Season of Bankrupt Sisters" not only brings laughter and touch to the audience, but also It shows the perseverance and entrepreneurial courage of the two girls.