问题 问答题

某企业被人民法院依法宣告破产。4月5日,管理人查明:该企业在宣告破产时经营管理的全部财产价值为250万元,其中已作为银行贷款等值担保物的财产价值为60万元。债权人甲的破产债权为56万元,其他债权人的破产债权合计为110万元。由于管理人决定解除该企业与乙所签的一份合同,给乙造成了84万元的经济损失。该企业欠发职工工资 55万元,欠交税金35万元。4月10日,管理人又查明;在人民法院受理该企业破产案件前3个月内,该企业无偿转让作价为80万元的财产,遂向人民法院申请予以撤销,追回财产。4月25日,该财产已全部追回。该企业破产费用共计30万元。
要求:
(1)计算该企业的破产财产的数额;
(2)计算该企业的破产债权的数额;
(3)说明本破产案件的清偿顺序;
(4)计算甲能获得清偿的数额。
(答案中的金额单位用万元表示)

答案

参考答案:
(1)该企业的破产财产为:250+80=330(万元);债务人被宣告破产后,债务人财产称为破产财产,破产申请受理时属于债务人的全部财产,以及破产申请受理后至破产程序终结前债务人取得的财产,为债务人财产。
(2)该企业的破产债权为:60+56+110+84+55+35=400(万元);人民法院受理破产申请时对债务人享有的债权称为破产债权。
(3)根据《企业破产法》的规定,本破产案件的清偿顺序如下:
首先,该厂已作为银行贷款等值担保物的财产价值为60万元,先用来清偿银行贷款60万元;
其次,银行行使优先权后剩余破产财产270万元(330-60=270),先用来支付破产费用 30万元;
再次,支付破产费用后破产财产剩余240万元(270-30=240)清偿其他债权,清偿顺序为:支付欠发的职工工资55万元;支付欠交的税款35万元;剩余150万元(240-55 -35=150)财产用于清偿其他债权250万元。
(4)甲可获得的清偿额为:
150/250×56=33.6(万元)

填空题
完形填空
完形填空。
     My sister and I grew up in a little village in England. Our father was a struggling lawyer, but I always knew
he was    1   . He never criticized (批评) us, but used    2    to bring out our best. He'd say, "If you pour water
on flowers, they flourish (茂盛). If you don't give them water, they die." I    3    as a child I said something
unkind about somebody, and my father said, "   4    time you say something unpleasant about somebody else,
it's a reflection of you." He explained that if I looked for the best about people, I would get the best    5   . From
then on I've always tried to    6    the principle (原则) in my life and later in running my company. 
     Dad's also always been very    7   . At 15, I started a magazine. It was    8    a great deal of my time, and the
headmaster of my school gave me a    9   : stay in school or leave to work on my magazine.
     I decided to leave, and Dad tried to sway (使动摇) me from my decision,   10   any good father would. When
he realized I had made up my mind, he said, "Richard, when I was 23, my dad suggested me to go into law. And
I've   11   regretted it. I wanted to be a biologist,   12    I didn't pursue (追求) my   13  . You know what you
want. Go fulfill (实现) it."
     As it turned out, my little publication went on to become Student, a national   14   for young people in the
U.K. My wife and I have two children, and I'd like to think we are bringing them up in the same way Dad  15   
me.
( )1. A. strict        
( )2.  A. praise      
( )3. A. think        
( )4. A. Another      
( )5. A. in case      
( )6. A. revise        
( )7. A. understanding 
( )8. A. taking up     
( )9. A. suggestion    
( )10. A. and          
( )11. A. always        
( )12. A. rather        
( )13. A. promise      
( )14. A. newspaper     
( )15. A. controlled    
B. honest      
B. courage    
B. imagine    
B. Some        
B. by turns    
B. set        
B. experienced    
B. making up   
B. decision    
B. as          
B. never      
B. but        
B. task        
B. magazine    
B. comforted   
C. special       
C. power         
C. remember     
C. Any           
C. by chance      
C. review       
C. serious       
C. picking up    
C. notice     
C. even if     
C. seldom       
C. for         
C. belief        
C. program       
C. reminded   
D. learned                 
D. warmth                  
D. guess                   
D. Other                   
D. in return               
D. follow                  
D. demanding (苛求的)              
D. keeping up             
D. choice                  
D. as if                   
D. almost                  
D. therefore               
D. dream                   
D. project                  
D. raised