在第一次债权人会议上，管理人和其他债权人对A、B、C和D申报债权的异议是否成立?并分别说明理由。

(1)法院确定的债权申报期限不符合规定。根据规定，债权申报期限自人民法院发布受理破产申请公告之日起计算，最短不得少于30日，最长不得超过3个月。本题中，债权申报期限为1月21日—3月21日，超过了最长期限3个月，所不符合规定。
(1) The court dekrmines claims which do not meet the rules. According to tMs rule，for the creditors，claim filing period，from the date of bankruptcy petition acceptation，the period cannot exceed 3 months but not less than 30 days. In tMs question，from 21 January to 21 May， it is the credkor claim filing deadline period. It means that the period exceeds 3 months，so k does not meet the provision.
(2) 对A的异议不成立。根据规定，附利息债权在破产申请受理前的利息可作为债权申报。
对B的异议不成立。根据规定，债务人的保证人或者其他连带债务人尚未代替债务人清偿债务的，其对债务人的将来求偿权申报债权。但是，债权人已经向管理人申报全部债权的除外。所以，债权人可以直接向管理人申报全部债权，也可以要求连带责任保证人清偿。题目中说“应当由连带保证人承担”不符合规定。
对C的异议不成立。根据规定，未到期的债权，在破产申请受理时视为到期。即可以申报债权。对D的异议不成立。根据规定，对债务人特定财产享有担保权的债权需依法申报。
(2) For objection of A，k should be objected. According to the related rules，interest on bond can be seemed as the creditor's declare before the Bankruptcy petition acceptance.
For objection of B，it should be objeded. According to the rules，the guarantor of the debtor or other joint debtor who has not yet paid off the debt，future claims against the debtor in order to declare creditor's right. However，it is the exception that the creditors have already appHed all creditors，creditor can apply all the credit for the management directly；they also can require the associate creditor to be cleared. In this question，“ShaH be borne by the joint and several guarantors” does not meet the rules.
For the objection of C，it should be objected. According to the rules，the creditors， rights before maturity should be seemed as the expiration when the bankruptcy is applied. The creditors， rights canbeapplied.
For the objection of D，itshouldbeobjected. According to the rules，specific property of the debtor shall enjoy the guaranteed creditor ' s rights. It should be declared in accordance with thelaw.
(3)甲公司可以拒绝D为清偿其债权而拍卖抵押楼房的要求。根据规定，在重整期间，对债务人的特定财产享有的担保权暂停行使。所以甲公司可拒绝D的要求。
(3) Company Jia couM refuse the requirement that D auctions mortgage buildings for paying off debts. In accordance with provisions，during reforming period，hypothec for debtor's specific propeilies cannot be exerdsed temporarily. So Company Jia could refuse the requirement of D.
(4) 重整期间，甲公司为借款而以另一楼房提供担保的做法符合规定。根据规定，在重整期间，债务人或者管理人为继续营业而借款的，可为该借款设定担保。所甲公司的做法符合规定。
(4) During reforming period，Company Jia uses another budding to offer guarantee for debts which is compHance with provisions. In accordance with provisions，during reforming period，if the debts happened by debtor or management as continuing operating，this debt could be guaranteed. So the method which Company Jia applies is compHance with provi- sions.
(5) 人民法院直接批准重整计划的做法不符合规定。根据规定，只有在担保债权获得全额清偿，其因延期清偿所受损失得到公平补偿，并且其担保权未受到实质性损害的情况下，法院才可以强行批准重整计划草案。在本案中，担保债权人因延期清偿所受损失未得到补偿，法院不能强行批准重整计划草案。
(3) It is not compliance with provisions which The People' s Court approvals reforming plan direcdy. In accordance with provisions，only secure claims are totally paid off，the loss from deferred repayment are compensated fairly，and its hypothec is not injured materially，The
People's Court cloud cram down reforming plan diraft. In this case，the loss from deferred repayment of guaranteed debtor is not compensated. The People's Court cannot cram down reforming plan draft.
行的，债权人因执行重整计划所受的清偿仍然有效，债权未受清偿的部分作为破产债权。
(6)Company Jia cannot ask general creditor repay the money which is paid off In accordance with provisions，The People's Couil ruled that termination reforming plan exercised，the compensation occurred as exercising reforming plan of creditor is still working，the remaining is treated as credit of bankruptcy.
【思路点拨】对于破产债权的申报，要注意掌握教材列明的几个特殊情况；题目这里只是包括一部分，各自情化下如何申报债权，还需要认真看教材

本题考核债权人会议。（1）第一次债权人会议由人民法院负责召集，自债权申报期限届满之日起15日内召开，所以选项A错误；（2）有财产担保的破产债权人对和解协议和破产财产分配方案没有表决权，所以选项B错误；（3）债权人会议的决议，由出席会议的有表决权的债权人过半数通过，并且其所代表的债权额占无财产担保债权总额的1/2以上，但《企业破产法》另有规定的除外，所以选项C错误。

（1）①甲公司破产重整案的债权申报期间符合法律规定。根据规定，债权申报期限自人民法院公布受理破产申请公告之日起计算，最短不得少于30日，最长不得超过3个月。
②第一次债权人会议召开时间符合法律规定。根据规定，第一次债权人会议由人民法院召集，自债权申报期限届满之日起15日内召开。
（2）①第一次债权人会议有权对债权进行核查。根据规定，核查债权是债权人会议的职权；管理人依法编制的债权登记表，应当提交第一次债权人会议核查。
②第一次债权人会议无权选举债权人会议主席。根据规定，债权人会议设主席一人，由人民法院在有完全表决权的债权人中指定。
③第一次债权人会议无权选举债权人委员会全体成员。根据规定，债权人委员会中的债权人代表（不包括职工代表或工会代表）由债权人会议选任、更换。
（3）出资人组已经通过重整计划草案。根据规定，出资人组对重整计划草案中涉及出资人权益调整事项的表决，经参与表决的出资人所持表决权2／3以上通过的，即为该组通过重整计划草案。
（4）不同意重整计划草案的出资人提出的异议不成立。根据规定，以法定公积金（而非资本公积金）转增资本的，转增后所留存的该项公积金不少于转增前公司注册资本的25％。
（5）重整计划草案已经第二次债权人会议表决通过。根据规定，对债权人组（有担保债权人组和普通债权人组），出席会议的同一表决组的债权人过半数同意重整计划草案，并且其所代表的债权额占该组债权总额的2／3以上的，即为该组通过重整计划草案；各表决组均通过重整计划草案时，重整计划即为通过。在本题中，出资人组、有担保债权人组和普通债权人组均通过重整计划。