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USCPA每日一练之REG【2015-10-22】

高顿网校2015-10-22 09:29Lynn.yu
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

　　Chapter 11 of the Bankruptcy Reform Act of 1978 deals with reorganizations. This Chapter

　　A. Provides for filing of voluntary petitions but prohibits the filing of involuntary petitions.

　　B. Permits the debtor-in-possession to continue to operate the business in the same manner as a Chapter 11 trustee.

　　C. Provides separate procedures for corporations with publicly held securities.

　　D. Is exclusively available to corporations.

　　Answer:B

　　B is corrent because Chapter 11 of the Bankruptcy Reform Act of 1978 permits the debtor-in-possession to continue to operate the business in the same manner as a Chapter 11 trustee. However, the creditors’ committee may request the appointment of a trustee to displace the debtor-in-possession.

　　A is incorrect because Chapter 11 provides that reorganization cases may be voluntary or involuntary.

　　C is incorrect because Chapter 11 does not have separate procedures for corporations with publicly held securities.

　　D is incorrect because Chapter 11 reorganizations are available to most individuals, partnerships, and corporations that are eligible for Chapter 7 liquidations.

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上一篇：USCPA每日一练之FAR【2015-10-22】
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