ACCA2011年6月份考试大纲(F4)(10)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　F ENTERPRISE BANKRUPTCY LAW

　　1.Acceptance of the application for bankruptcy

　　a)Understand the circumstances under which a party shall apply for bankruptcy.^[1]

　　b)Describe the time limit and relevant procedures for court having accepted the bankruptcy application.^[2]

　　c)Explain the legal effect on the procedures of other cases where a court accepts the bankruptcy application.^[2]

　　2.Bankruptcy administrator and functions of administrators

　　a)Explain the qualification of bankruptcy administrators and their designation.^[2]

　　b)Explain the function of bankruptcy administrators.^[2]

　　3.Debtor's assets

　　a)Describe the conditions on the revocation of debtor's acts.^[2]

　　b)Explain the rules on the treatment of debtor's assets and debts.^[2]

　　4.Bankruptcy expenses and community liabilities

　　a)Explain the coverage of bankruptcy expenses.^[2]

　　b)Explain the coverage of community liabilities.^[2]

　　c)Explain the settlement of bankruptcy expenses and community liabilities.^[2]

　　5.Declaration of the creditor's right

　　a)Describe the time limit for declaration of the creditor's right.^[1]

　　b)Explain the rules on the various special circumstances to declare the creditor's right.^[2]

　　6.Creditors'meeting and creditors'committee

　　a)Explain the functions of creditors'meeting and its holding.^[2]

　　b)Explain the decision-making mechanism of creditors'meeting and judicial remedy.^[2]

　　c)Explain the duty of bankruptcy administrator to report to the creditors'committee.^[2]

　　7.Rectification and compromise

　　a)Understand the meaning of rectification.^[1]

　　b)Explain the rules on the period of rectification,formulation of rectification,approval of rectification plan and implementation of rectification plan.^[2]

　　c)Understand the meaning of compromise in the process of enterprise bankruptcy,explain the rules on compromise.^[2]

　　8. Bankruptcy liquidation

　　a)Explain the conditions and time limit for announcement of bankruptcy.^[2]

　　b)Understand the rule on conversion.^[1]

　　c)Explain the rules on the distribution of insolvent assets.^[2]

　　d)Explain the conditions and procedures for the conclusion of bankruptcy liquidation.^[2]

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