【正文】 and sorrows of life on the road, so that different soul to bear life beat, acceptance of 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa suffering. 19, indifferent to heart, calmly in table, elegant and fortable life, do not take what is so important. The pursuit will be disappointed。t let everyone like you, so also do not want to do. Life is too short to go crazy to love to go to waste, to chase the dream to regret. 15, when temper, a blessing to 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa go. A wounding elegant people, the key is to control their own emotions. With the mouth is the most stupid behavior. A control negative emotions than a can take a city more powerful water flow slow, language is expensive. People spent two years of time to learn to speak, but to spend a few years time to shut up. That is a kind of ability, that is a kind of wisdom. 16, life is not perfect, sometimes, growth is not a cry, not an eyeful of tears, there is no trace of emotion, there is no gleam of hope, no desire, no action, no static, there is only one kind of downward sinking feeling, sink A murky? 6? 7? 6? 7 sink? 6? 7? 6? 7 toward the bottom of the sink. 17, in some way, do not go, you will not know the other side scenery is beautiful. To you is not good, you do not mind too much, no one has an obligation to you。t envy him A sum of, don39。am, like a movie, learn to appreciate, learn to be grateful, learn tolerance, and goodness, helping others. Instead of accusing the society, as into one。t envy who. Like a person is a kind of feeling, not like a person is true. The truth is easy to explain, I feel Is unspeakable. The best travel life is that you in a strange place found a long lost touched. 11, happy life not in the bustling in, and in the peace of mind。s mouth, because words will reduce its 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa importance。 you pain, no one can understand. Then you only tears to smile. 8, each people have youth, Each youth are a story, the life of the world never gets easier, I want what, wish the world all know, as has been the same。 loss of sink, Eritrea pany. When you are in adversity, may wish to change a point of view to think everything over to the good Think, because good mentality decided the fate of the! 7, people are tired, rest。 and when we are in a negative state of mind, you will find many depressed things。m afraid he turned to it as a joke to tell don39。t be narrowminded. Poke to care, is a kind of 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa openminded, a free and easy. 5, I am not afraid of others behind me a knife, I afraid to look back and see stab me, is my intention to treat people。t get into a blind alley, don39。 not unrewarding perfunctorily, but calm attitude of life of unrestrained selfconfidence. Plain living, there is no noise noisy, no earthly troubles, more did not fill in the discontent of desire, some just a calm, a calm. 3, memory of heart will not good things to erase the, life is a When no movie, pain is a beginning, the struggle is a kind of process, death is a kind of ending. Give up this giving up is the helpless, do not give up the abandoned, do not give up this giving up is ignorance, do not give up should not give up is persistent. 4, a thing figured is heaven, think impassability is hell. Since the living, to live better. Sometimes we because of too narrowminded, too care around the chores and penny wise and pound foolish, not worth the candle. Some things to attract trouble and worry, pletely depends on how we look at and deal with it. Don39。 not to have conquered, but to have fought well. 2, the plain is the background of life. Live a plain life, give up on themselves is not a coward, but the wise answers。 to implement , do not want to, dare not, not with disciplinary ruler to supervision。未設立債權人委員會的，管理 人應當及時報告人民法院。前款規(guī)定的債務清償或者替代擔保，在質物或者留置物的價值低于被擔保的債權額時，以該質物或者留置物當時的市場價值為限。 債務人的董事、監(jiān)事和高級管理人員因返還“績效獎金”形成的債權， 可以作為“普通破產(chǎn)債權”清償；因返還“普遍拖欠職工工資情況下獲取的工資性收入”形成的債權，按照該企業(yè)職工平均工資計算的部分作為“拖欠職工工資”清償；高出該企業(yè)職工平均工資計算的部分，可以作為“普通破產(chǎn)債權”清償。 （ 2）《司法解釋（二）》的規(guī)定（ 2020年案例分析題） 債務人出現(xiàn)破產(chǎn)原因，債務人的董事、監(jiān)事和高級管理人員利用職權獲取的以下收入，人民法院應當認定為非正常收入： ①績效獎金； 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa ②普遍拖欠職工工資情況下獲取的工資性收入； ③其他非正常收入。 【相關鏈接 4】公司債權人的債權未過訴訟時效 期間，其依照規(guī)定請求未履行或者未全面履行出資義務的股東承擔賠償責任，被告股東以出資義務超過訴訟時效期間為由進行抗辯的，人民法院不予支持。 【相關鏈接 3】股東在公司增資時未履行或者未全面履行出資義務，原告請求未盡忠實義務和勤勉義務而使出資未繳足的董事、高級管理人員承擔相應責任的，人民法院應予支持。但是， 公司的發(fā)起人承擔責任后，可以向被告股東追償。（ 2020年案例分 析題） ②管理人依據(jù)《公司法》的相關規(guī)定代表債務人提起訴訟，主張公司的發(fā)起人和負有監(jiān)督股東履行出資義務的董事、高級管理人員，或者協(xié)助抽逃出資的其他股東、董事、高級管理人員、實際控制人等，對股東違反出資義務或者抽逃出資承擔相應責任，并將財產(chǎn)歸入債務人財產(chǎn)的，人民法院應予支持。 【考點 2】債務人財產(chǎn)的收回（ P289） （ 1）《企業(yè)破產(chǎn)法》的規(guī)定 人民法院受理破產(chǎn)申請后，債務人的出資人尚未完全履行出資義務的，管理人應當要求該出資人繳納所認繳的出資，而不受出資期限的限制。 （ 5）執(zhí)行回轉 財產(chǎn) 破產(chǎn)申請受理后，有關債務人財產(chǎn)的執(zhí)行程序未依照《企業(yè)破產(chǎn)法》第 19條的規(guī)定（人民法院受理破產(chǎn)申請后，有關債務人財產(chǎn)的保全措施應當解除，執(zhí)行程序應當中止）中止的，采取執(zhí)行措施的相關單位應當依法予以糾正。 【《物權法》第 99條】共有人約定不得分割共有的不動產(chǎn)或者動產(chǎn)，以維持共有關系的，應當按照約定，但共有人有重大理由需要分割的，可以請求分割；沒有約定或者約定不明確 高頓財經(jīng) CPA 培訓中心 高頓財經(jīng) CPA 培訓中心 電話： 4006008011 網(wǎng)址： 微信公眾號： gaoduncpa 的，按份共有人可以隨時請求分割，共同共有人在共有的基礎喪失或者有重大理由需要分割時可以請求分割。 ③人民法院裁定債務人重整或者和解的，共有財產(chǎn)的分割應當依據(jù)《物權法》第 99 條的規(guī)定進行；基于重整或者和解的需要必須分割共有財產(chǎn)，管理人請求分割的，人民法院應予準許。 （ 4）共有財產(chǎn) ①債務人對按份享有所有權的共有財產(chǎn)的相關份額，或者共同享有所有權的共有財產(chǎn)的相應財產(chǎn)權利，以及依法分割共有財產(chǎn)所得部分，人民法院均應認定為債務人財產(chǎn)。 （ 3）設定擔保物權的財產(chǎn) 債務人已依法設定擔保物權的特定財產(chǎn)，人民法院應當認定為債務人財產(chǎn)。 高頓財經(jīng) CPA 培訓中