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2020年acca考试F4模拟练习题(56)

2020-07-08 10:08:20 来源: 中公财经 浏览量:

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6 In relation to the Enterprise Bankruptcy Law of China, explain what shall be repaid before the insolvent assets can be liquidated at the end of the bankruptcy procedure and the order of distribution of insolvent assets.

答案:

6 This question requires candidates to state the costs or fees to be repaid in priority before the insolvent assets can be liquidated, and the orders of liquidation for the insolvent assets at the end of bankruptcy procedure under the Enterprise Bankruptcy Law.

In accordance with Article 113 of the Enterprise Bankruptcy Law, the cost for bankruptcy procedure and the community liabilities shall be repaid prior to the liquidation of the insolvent assets at the end of the bankruptcy procedure.

The insolvent assets shall be liquidated according to the following sequence:

(i) The wages and subsidies owed to the employees for medical treatment and disabled persons, comfort and compensatory expenses as defaulted by the bankrupted enterprise; the pension and fundamental medical insurance premiums owed but not yet transferred to the employees’ personal accounts; as well as the compensation for employees as prescribed by relevant laws and administrative regulations.

(ii) The social insurance premiums and taxations as defaulted by the bankrupted enterprise other than those prescribed by the aforesaid provisions.

(iii) The common credit of bankruptcy. Where the insolvent assets are not enough to satisfy the requirements for liquidation, they shall be distributed according to the proportion.

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