[案例1] 2007年7月1日,北京市西城区人民法院裁定受理债务人甲公司的破产申请

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问题:

[案例1] 2007年7月1日,北京市西城区人民法院裁定受理债务人甲公司的破产申请,7月4日受理裁定送达甲公司。人民法院指定某律师事务所担任管理人,管理人接管甲公司后,发现以下事实: (1)7月3日,甲公司向其债权人A企业清偿了100万元的货款。 (2)4月10日,因甲公司拒绝支付B企业120万元的货款,被B企业提起诉讼。6月15日,人民法院终审判决甲公司向D企业支付120万元的货款,同时应B企业的申请,将甲公司办公楼查封拟用以清偿B企业的货款。人民法院受理甲公司破产申请时,该判决尚未执行。 (3)6月20日,因甲公司拒绝支付C企业150万元的货款,被C企业提起诉讼。合同履行地海淀区人民法院受理了该诉讼,7月1日,西城区人民法院裁定受珲甲公司的破产申请时,海淀区人民法院尚未作出一审判决。 (4)7月10日,因甲公司拒绝支付D企业180万元的货款,债权人D企业向合同履行地朝阳区人民法院提起了诉讼。 要求:根据破产法律制度的规定,分别回答下列问题: (1)根据本题要点(1)所提示的内容,指出管理人是否有权向A企业追回100万元的货款并说明理由。 (2)根据本题要点(2)所提示的内容,办公楼的拍卖价款能否用以清偿所欠D企业的货款并说明理由。 (3)根据本题要点(3)所提示的内容,海淀区人民法院对该诉讼应如何处理并说明理由。 (4)根据本题要点(4)所提示的内容,债权人D企业向合同履行地朝阳区人民法院提起诉讼是否符合法律规定并说明理由。

考点:会计资格考试中级会计(经济法)企业破产法律制度
题型:问答题

Questions 61-70 are based on the following passage.


While some international couriers are showing signs of exhaustion, EMS (Express Mail Service), the generic name for the courier services of post offices, seems to be finding its stride. Known as Datapost in Britain, as Chronopost in France, and as A1-Barid al-Mumtaz in Saudi Arabia, EMS is now second in the international courier business (jointly with TNT Skypack). Last year it delivered 5.6 million items, weighing less than 20 kilograms each, across borders. That and its annual growth rate of around 5 percent have worried DHL, the market leader, enough for it to counter-attack in the Courts.
On October 26, a Dutch judge ruled against DHL on all three counts filed against the Dutch post office: that the three-initial name was too close to DHL’s; that the orange lines in the EMS logo were too similar to DHL’s dark red ones; and that the claim to the widest route system in the world was unfounded. DHL has threatened the Swiss post office with similar action, but it may reconsider after the Dutch ruling.
EMS has some advantages over the private couriers. One is a dense ready-made network of offices, especially in Europe, the avowed target area of the private couriers. Another advantage is a long tradition of working with customs authorities. In a business where minutes count, it pays to have good friends at customs. That advantage particularly irritates the private couriers because there is no legal way to combat such unquantifiable coziness.
The private courier services are also annoyed because in countries like Switzerland and Italy, where the post office is officially a monopoly, they pay it a fee. In Switzerland DHL says it pays more than SFr lm ($ 708,000) "to the competition" each year. In France the couriers have won a battle for exoneration.
Although governments are under little pressure to keep prices artificially low, EMS is often cheaper than the private couriers, but not always. A recent test in Britain (on a domestic route) showed Datapost about halfway between the least and the most expensive, but gave it full marks for speed and service.
Each national EMS is free to set its rates and follow its own rules on things like bulk discounts. The Universal Postal Union, based in Berne, determines how costs and revenues are split between sending and receiving countries, and standardizes procedures. More than 100 postal administrations have linked into the system—and more are coming, including Russia’s. That makes the feisty EMS particularly happy since its rivals have not been allowed to serve anywhere in Russia.

The recent test in Britain shows that ______.

A. EMS provides better services than the private couriers
B. the private couriers are as cheap as EMS
C. the private couriers are faster than EMS
D. EMS is always cheaper than the private couriers

题型:问答题

一位现代学者在评论一部历史文献时说:“在这里,孔子已经换上了西装。”这一评论指的 [ ]

A.董仲舒笔下的孔子

B.李贽笔下的孔子

C.康有为笔下的孔子

D.陈独秀笔下的孔子

题型:问答题

从操作条件作用看,负强化就是惩罚。

题型:问答题

船舶报警信号装置主要包括()。

Ⅰ、紧急动员警钟和应急状态下的各种铃组系统;

Ⅱ、火警探测和报警装置;

Ⅲ、主、辅机工况的自动监视报警系统。

A.Ⅰ+Ⅱ

B.Ⅰ+Ⅲ

C.Ⅱ+Ⅲ

D.Ⅰ+Ⅱ+Ⅲ

题型:问答题

在国际贸易中,常用于中间商转售他人货物的信用证是:

A.对背信用证

B.对开信用证

C.不可撤销信用证

D.可转让信用证

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