Accountancy firm PriceWaterhouseCoopers (PwC) said on Wednesday it had received a second management buyout bid for the U.K. shipyard assets of struggling shipbuilder Cammell Laird Plc, which has so far had to cut 600 jobs this year. Cammell Laird entered into receivership after a series of cancelled orders hit its finances, causing it to suspend trading in its shares. The second bid is spearheaded by former executives John Syvret and Brett Martin, a spokesman for the team said, and is for both the Birkenhead and the Tyneside yards. "The bid was put in this morning," he said. PwC has already received a separate management buyout bid from a different team for the Birkenhead yard.