In relation to insolvency of a company:

(a) Describe the process through which a company limited by shares may enter into voluntary liquidation. 5 marks)

十七届三中全会《决定》要求完善党领导农村工作的体制机制是（）。

A、党委统一领导

B、党政齐抓共管

C、农村工作综合部门组织协调

D、有关部门各负其责