根据网考网考试中心的统计分析,以下试题在2019/4/10日ACCA考试习题练习中,答错率较高,为:36%
【分析解答题】On 1 June 2010, the court accepted jurisdiction over a petition to commence bankruptcy proceedings against JKLCompany.Earlier in the year, JKLCompany entered into the following transactions:On 1 February, it took out a loan of 800 million dong, secured on its warehouse and offi ces.On 1 May, the company redeemed a loan of 500 million dong that had been supported by a guarantee given by members of the board of management.On 25 May, it announced that 25 long-standing employees would be made redundant in order to reduce costs.All of these employees were entitled to severance payments but at the time of the liquidation the payments had not been made.On 28 May,BC
D、Company despatched goods ordered by JKLCompany subject to 30 days credit. These goods were still in transit on 1 June.In the course of the liquidation proceedings, it was estimated that the actual value of the warehouse and offi ces was 100 million dong less than the value of the loan secured on these premises.Required:Examine the consequences of the liquidation of JKLCompany for the parties involved in these transactions. (10 marks)
,答错率:36%
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