第四方物流成功的关键在于()。

A．提供最佳的增值服务

B．提供最佳的全程服务

C．提供最低成本的物流服务

D．提供最全的物流基础服务

With reference to the Companies Act 1965 and relevant illustrations, explain what is fraudulent trading and the legal consequences of such fraudulent trading. In your answer state also who can be made liable as well as who can initiate legal proceedings for fraudulent trading. (10 marks)