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甲公司系国有企业,由于经营管理不善,于1996年3月18日被债权人申请破产。3月24日人民法院受理了此案,并将立案情况通知了甲公司。5月14日,甲公司的上级主管单位申请对甲公司进行整顿。7月2日,甲公司与债权人达成了和解协议,7月10日人民法院发布公告,中止破产程序。整顿期间,债权人发现甲公司不但经营状况没有好转,反而又欠了一笔新债,于是债权人又向人民法院申请甲公司破产,法院裁定后于1997年 10月21日宣告甲公司破产。1997年11月30日,破产程序终结。1997年12月底,人民法院在审理其他案件时发现,1997年11月,甲公司曾放弃对某医院的20万元债权,条件是甲公司职工在该医院治疗时享有优惠,于是人民法院依法追回了20万元财产。 企业由债权人申请破产的,破产整顿______。

A. 期限不超过2年
B. 期限不超过3年
C. 可以由被申请破产的企业的上级主管部门负责主持
D. 方案应当由债务人与债权人共同拟定
E. 可以由被申请破产的企业的上级主管部门在人民法院受理案件后3个月内提出申请

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B. 人民法院应当在收到行政起诉书之日起5日内作出是否受理的决定
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