| 单词 | Preferred creditor |
| 释义 | 優先債權人 A creditor to whom payments must be made in law before all others during the winding-up or liquidation of a company. Such creditors include employees to whom salaries, wages, severance payments and long service payments are owing and the statutory debts due from the company to the Government such as taxes which are due: Companies Ordinance (Cap 32) s 265(1). See also Preference. 在公司清盤時﹐於法律上必須先於其他債權人向其付給款項的債權人。這些債權人包括被公司欠下薪金﹐工資﹐遺散費及長期服務金的雇員﹐還有被公司欠下法律債務例如過期稅款的的政府:《公司條例》（第32章）第265(1)條。另見 Preference。 |
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