ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-5.docxVIP

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-5 4 Stine, the owner of an office building, and Mering concluded a three-year leasing agreement in January 2012. Mering would use the first floor to open a restaurant. The annual rental should be paid on the first of each month. In 2013 Stine and Mering entered into a service agreement, by which Mering would provide meals to the employees of Stine. The service fees would be paid on a quarterly basis. In June 2014, Mering was declared bankrupt by a court which designated a bankruptcy administrator responsible for the liquidation. The bankruptcy administrator found that Mering had failed to pay the rental for 2014. Stine claimed the rental due for the year of 2014 as his credit and requested to offset the meal service fees for the first and second quarters of 2014. Stine also declared dissolution of the leasing agreement between the two parties. Required: In accordance with the Enterprise Bankruptcy Law: (a) State whether Stine’s request to offset the meal service fees was in conformity with the law. (b) State how to deal with Stine’s request to dissolve the leasing contract. (c) State what benefit Stine could have if its request to offset was accepted. 答案： 4 (a) According to the Enterprise Bankruptcy Law, where a creditor is indebted with their debtor before the bankruptcy application is accepted by the court, they may claim for debts’ offset to the bankruptcy administrator. Since the rental for the year of 2014 was due and the two quarters of service fees occurred before the acceptance of the application by the court, Stine’s debt might be offset from his credit. (b) According to the law, after the court accepts a bankruptcy application, the bankruptcy administrator shall decide to terminate or continue to perform the contract and notify the decision to the other parties concerned. Mering was declared bankrupt and lost its capacity, so it would be impossible to continue the leasing contract. Therefore the request of Stin