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2020年acca考试F4模拟练习题(66)

2020-07-09 10:24:39  

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) explain under what circumstances and when the community liabilities will take place;

(b) state when the community liabilities can be cleared in the process of bankruptcy liquidation;

(c) state at least TWO items which should be regarded as community liabilities.

答案:

6 This question requires candidates to explain the circumstances in which the community liabilities will take place, state when the community liabilities can be cleared in the process of bankruptcy liquidation and at least TWO items which shall be regarded as the community liabilities under the Enterprise Bankruptcy Law.

(a) In accordance with Article 42 of the Enterprise Bankruptcy Law, community liabilities refers to such liabilities as generated from the failure or acts by the debtor, a bankruptcy administrator or the relevant persons after the bankruptcy liquidation application is accepted by a people’s court during the process of bankruptcy liquidation which constitute liabilities for all the creditors and shall be settled before the allocation of debtor’s assets.

(b) In accordance with Article 43 of the Enterprise Bankruptcy Law, the community liabilities can be cleared through the debtor’s assets at any time during the process of bankruptcy liquidation.

(c) In accordance with Article 42 of the Enterprise Bankruptcy Law, the following liabilities shall be deemed as community liabilities:

(i) The liabilities as generated from a contract, the performance of which both parties fail to fulfil, upon the performance request by the bankruptcy administrator or debtors against the opposite party;

(ii) The liabilities are generated from the negotiorum gestio of the debtor’s assets;

(iii) The liabilities as generated from the ill-gotten gains;

(iv) The labour costs and social insurance for the continuance of business operation, as well as other liabilities as incurred therefrom;

(v) The liabilities as generated from the damage which occurs in the performance of functions and duties by a bankruptcy administrator or other relevant personnel;

(vi) The liabilities as generated from any damage caused by the debtor’s property.

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来源: 中公财经

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