问题:Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.
Which three of the following objectives would be sufficient for that purpose?
A. To achieve better results for creditors than an immediate winding-up.
B. The prevention of unemployment among the workforce.
C. A speedier resolution than under a winding up.
D. The more advantageous realisation of assets than in a liquidation.
E. The survival of the company as a going concern.
答案:The correct answers are: The survival of the company as a going concern; To achieve better results for creditors than an immediate winding-up; The more advantageous realisation of assets than in a liquidation.
解析:The objectives of an administration order are to try to achieve:
- the survival of the company as a going concern, or failing that
- a better result for creditors than an immediate winding-up, or failing that
- the realisation of property to distribute among the creditors.
高顿网校温馨提醒
各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的
ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>