在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
6 In relation to the Enterprise Bankruptcy Law of China:
(a) state and explain the legal effect of the settlement of debts by the debtor against individual creditors after a people’s court has accepted the application for bankruptcy; (3 marks)
(b) In relation to the debtors of the debtor against whom the application for bankruptcy is brought, or the property holders of such debtor:
(i) state their obligations once the people’s court accepts the application;
(ii) state the legal consequences for breaching their obligation.
答案：
6 This question requires candidates to state the legal effect of the settlement of debts by a debtor against individual creditors when a people’s court has accepted the application for bankruptcy, the obligations and legal consequences for breach of such obligations by debtors of the debtor or property holders of the debtor after the people’s court has accepted the application for bankruptcy under the Enterprise Bankruptcy Law of China.
(a) In accordance with Article 16 of the Enterprises Bankruptcy Law, the settlement of debts made by the debtor to individual creditors after a people’s court accepts an application for bankruptcy of the debtor shall be invalid. Such an action would damage the rights and interests of other creditors against the debtor.
(b) (i) In accordance with Article 17 of the Enterprise Bankruptcy Law, after a people’s court has accepted an application for bankruptcy of the debtor, debtors of the debtor or property holders of the debtor shall settle the debts or deliver the relevant property to the bankruptcy administrator designated by the people’s court.
(ii) In accordance with Article 17 of the Enterprise Bankruptcy Law, where any debtor or property holder intentionally violates their above statutory obligations by settlement of its debts to the debtor or delivery of the property to the bankruptcy administrator and thus causes any losses to creditors, their obligations of settlement of debts or delivery of the property shall not be exempted.
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