小儿5岁，健康体检。父母咨询科学育儿知识，关心儿童的营养与热能供给问题。

若计算小儿的热能需要量，应除外的项目是（）

A.食欲

B.基础代谢

C.活动所需

D.排泄

E.生长发育需要

Rich Pte Ltd has gone into insolvent liquidation. The company has a factory in Singapore. Beng owns 10,000 ordinary shares in Rich Pte Ltd, which are paid up to 50%. The company owes;(i) $130,000 in unpaid wages to employees,(ii) $200,000 in respect of goods bought on credit,(iii) $1 million to a bank supported by a fixed charge over the land on which the factory is built.Required:

(a) Explain what funds are available for distribution by the liquidator; and (3 marks)