问题 问答题

–OAO- Fail is insolvent and its assets are about to be liquidated to satisfy the outstanding obligations of the company. The company’s obligations include accounts payable to trade suppliers, a large monetary claim awarded by the court to a contractor for personal injury sustained due to the fault of –OAO- Fail, unsecured loans to a bank, capital due to bond holders and share capital. The liquidation process has been complex and time consuming, and therefore substantial liquidator’s fees and costs also have to be paid.The assets of the company have been depleted, so the liquidation process has only been able to realise the value of inventory and a small amount in accounts receivable. However, the liquidator has discovered that one month before the insolvency procedure commenced, the company repaid a substantial loan that was secured by the personal guarantees of the directors.Required:

(a) With reference to the provisions of the Law on Insolvency, explain the order in which the obligations will be met from the realised assets of –OAO- Fail. (6 marks)

答案

参考答案:

单项选择题 A1/A2型题
单项选择题

说到成功,人们有一个错误观念:成功只等于成名.有人认为,只有扭转乾坤的壮举,才算是成功的举动;有人认为,只有领袖、名人、称得上“家”的人,才算是成功者;有人则干脆断言,世界上没有一个成功者,因为人生的最终结局是悲剧______后人肯定会超越前人.这实在是一种可怕的自卑.其实,我们都是成功者,因为成功只是一种感受,一种自我意识的主观感受.如果我们把自己的每一点进步,哪怕只是微小的进步,都看作是一次成功,都认认真真地品味一番,那么,幸福和快乐就会常伴在我们身边,我们的人生也就会因此而变得格外的丰富和生动,不是吗作为一名学生,他考试及格了,成绩提高了,这是成功,应该感到高兴;作为一个农民,他播下的种子发芽了,庄稼收割了,这也是成功,也应该感到高兴;在更多的时候无须旁人认可,更不需要别人来裁判;我们也不要把成功的刻度画得太高,不要把成功看得过于神圣.然而人的一生,不可能永远一帆风顺,不可避免要遭受这样那样的挫折和失败,每经过一次失败,对事物的认识就深入了一步,对人生的感悟就加深了许多,自己的意志就增加了不少.这种经历和感受,不就是另一种意义上的成功吗不也应该感到快乐吗否则,会对人生失去一份应有的自信,面对困难,我们就会望而却步.大胆而自豪地承认成功吧,认认真真地品味自己的每一次成功,从品味中汲取成功动力.开启智慧,从而获得更大的成功,这也许就是人生的意义所在.

本文的主旨是()

A.谈成功

B.谈成名

C.成功的感受

D.人不可能永远一帆风顺