问题 问答题

甲市一企业被人民法院依法宣告破产。管理人查明,该企业在法院受理破产时经营管理的财产价值150万元,未到期的净债权价值50万元;已作为担保物的财产价值20万元。在人民法院受理该企业破产前的半年内,该企业为逃避债务而隐匿财产、虚构债务作价 60万元,后被管理人追回,为此管理人花去费用10万元。该企业还拖欠税款10万元,两个月未给职工发放工资,全厂职工每月工资总额为30万元。债权人乙、丙、丁均为普通债权人,其中,债权人乙登记债权100万元,债权人丙登记债权75万元。由于管理人决定终止该企业所签的合同,为此给债权人丁造成25万元的经济损失。经统计,该破产企业的普通债权数额共为1 600万元。
请根据新《企业破产法》的规定,回答下列问题:
(1)上述破产企业的破产财产有多少
(2)上述破产企业的破产费用有多少
(3)乙、丙、丁各能获得多少万元的清偿

答案

参考答案:以上案例中:
(1)破产财产有:(150+50+60-20=240(万元)
其中20万元担保物的财产价值不属于破产财产,应优先清偿债权人。
(2)破产费用有:10万元
240-10=230(万元)
剩下230万元按照清偿顺序进行清偿。
职工工资和劳动保险费用:2×30=60万元;税款10万元。
230-60-10=160(万元)
破产债权分配比例为160÷1 600=10%
(3)乙、丙、丁各能获得以下金额的清偿:
乙应得:100×10%=10(万元)
丙应得:75×10%=7.5(万元)
丁应得:25×10%=2.5(万元)

多项选择题
阅读理解

Priscilla Ouchida’s “energy-efficient” house turned out to be a horrible dream. When she and her engineer husband married a few years ago, they built a $100,000 three-bedroom home in California. Tightly sealed to prevent air leaks, the house was equipped with small double-paned (双层玻璃的) windows and several other energy-saving features. Problems began as soon as the couple moved in, however. Priscilla’s eyes burned. Her throat was constantly dry. She suffered from headaches and could hardly sleep. It was as though she had suddenly developed a strange illness.

Experts finally traced the cause of her illness. The level of formaldehyde (甲醛) gas in her kitchen was twice the maximum allowed by federal standards for chemical workers. The source of the gas? Her new kitchen cabinets and wall-to-wall carpeting.

The Ouchidas are victims of indoor air pollution, which is net given sufficient attention partly because of the nation’s drive to save energy. The problem itself isn’t new. “The indoor environment was dirty long before energy conservation came along,” says Moschandreas a pollution scientist at Geomet Technologies in Maryland. “Energy conservation has tended to accentuate the situation in some cases.”

The problem appears to be more troublesome in newly constructed homes rather than old ones. Back in the days when energy was cheap, home builders didn’t worry much about unsealed cracks. Because of such leaks, the air in an average home was replaced by fresh outdoor air about once an hour. As a result, the pollutants produced in most households seldom build up to dangerous levels.

1. It can be learned from the passage that the Ouchidas’ house __________

A. is well worth the money spent on its construction

B. is almost faultless from the point of energy conservation

C. failed to meet energy conservation standards

D. was designed and constructed in a scientific way

2. What made the Ouchidas’ new house a horrible dream?

A. Lack of fresh air.                                  B. Poor quality of building materials.

C. Gas leak in the kitchen.                          D. The newly painted walls.

3. The underlined word “accentuate” in the third paragraph most probably means ___________.

A. control        B. worsen               C. relieve               D. improve

4. This passage is most probably taken from an article entitled “_________”.

A. Energy Conservation                             B. Houses Building Crisis

C. Air Pollution Indoors                             D. Traps in Building Construction