【正确答案】In accordance with Article 42 of the Enterprise Bankruptcy Law, the following debts occurring after the court has accepted the application for bankruptcy shall be community liabilities: (i) The debts as generated from a contract that has not been discharged and required to be performed further by the bankruptcy administrator or debtor; (ii) The debts as generated from the compensations and social insurance premiums for the continuance of business operations, and as well as any other liabilities as incurred therefrom; (iii) The debts as generated from the possible damage resulted from the performance of functions and duties by a bankruptcy administrator or other relevant personnel; and (iv) The debts as generated from any possible damage due to the debtor’s assets.

【正确答案】(i) In accordance with Article 43 of the Enterprise Bankruptcy Law, the community liabilities shall be settled through the debtor’s assets at any time during the process of liquidation. (ii) Where the bankrupt expenses and community debts are generated from the liquidation process and the debtor’s assets are not enough to pay off both the bankrupt expenses and community debts, the bankrupt expenses shall be paid off in priority. Where the debtor’s assets are not enough to pay off the bankrupt expenses or community debts, they shall be settled proportionally to the total amount of the bankrupt expenses and community debts.