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2020年acca考试F4模拟练习题(16)

2020-06-24 10:37:14 来源: 中公财经 浏览量:

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6 In relation to the Enterprise Bankruptcy Law of China:

(a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared;

(b) state the rules with respect to joint and several creditors/debtors during the course of declaration of thecreditor’s right.

答案:

6 This question requires candidates to state the rules with respect to declaration of creditor’s rights under the Enterprise Bankruptcy Law.

(a) In accordance with Article 48 of the Enterprise Bankruptcy Law, all the following items, defaulted by the debtor, need not declare during the course of declaration of creditor’s rights: employees’ wages, subsidies for medical treatment, fundamental pensions and insurance premiums as well as other funds to the employees as prescribed by laws and administrative regulations. The bankruptcy administrator shall work out a checklist of the above items and make an announcement.

(b) In accordance with Articles 50–52 of the Enterprise Bankruptcy Law, where the relevant creditors/debtors are involved in several and joint liability during the course of declaration of creditor’s right, the following rules shall be complied with:

(i) The joint and several creditors may be represented by any one of them to declare their creditors’ right or may jointly declare the creditors’ right.

(ii) Where the guarantor of a debtor or any other joint and several debtor has cleared off the liabilities on behalf of the debtor, the relevant party may declare its creditor’s right on the basis of its right to recourse against the debtor.

(iii) Where the guarantor of a debtor or any other joint and several debtor has not yet paid off the debts on behalf of the debtor, it may declare its creditor’s right on the basis of its future right to recourse against the debtor, unless the creditors have declared all the creditor’s right against the bankruptcy administrator.

(iv) where several joint and several debtors are ruled to be governed by the procedures as prescribed in the law, the creditors have the right to declare their creditors’ rights as a whole in each bankruptcy case respectively.

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