ACCA考试

易错题:Due to the failure to settle the de

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根据网考网考试中心的统计分析,以下试题在2019/1/20日ACCA考试习题练习中,答错率较高,为:59%
【分析解答题】Due to the failure to settle the debts due, Jianshe Garment TradingCo Ltd (JiansheCo) was declared bankrupt by its creditors. In October 2010 the court rendered an order to accept the application of bankruptcy and designated a bankruptcy administrator.During the process of bankruptcy liquidation the bankruptcy administrator found that JiansheCo had given up a credit of RMB、200,000 yuan owed by its affiliate enterprise inAugust 2009.The bankruptcy administrator also found that some shareholders of JiansheCo failed to made full capital contributions as prescribed in the agreement of incorporation.Required:Answer the following questions in accordance with theEnterpriseBankruptcy Law ofChina, and give your reasons for your answer: (a) (i) State whether the action of giving up credit can be revoked during the process of liquidation; (4 marks)(ii) State whether the court should grant an order to revoke the act of giving up credit. (3 marks)
,答错率:59%
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