ACCAF4專有名詞匯總中英對照表

1、澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌 UB IBACCAF4專有名詞匯總中英對照表Part ACom mon law and equity普通法與衡平法Statute law 成文法Criminal law and civil law 刑法與民法Appeal上訴Majistrate court 治安法院County court 郡法院Crown court刑事法院High court高等法院Court of appeal 上訴法院House of lord 上議院Indictable offence可起訴的犯罪Summary offence簡易程序罪行Queen' sbench di

2、vision 王座法庭Chancery division 大法官法庭Family division 家事法庭Small claim track小額索賠軌道Fastclaim track快速索賠軌道Multi track多重索賠軌道 arbitration 仲裁澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I UM ma UM : !Human right 人權(quán)法precede nt 先例Binding precedent=stare decisis 先例約束Ratio decidendi 判決理由Obiter dicta附告意見Legislation=statute law 法律、成文法parliam

3、ent 議會Delegated legislation 授權(quán)立法Orders in council委員會命令Statutory instrument 制定法文件Bye-laws地方法規(guī)Statutory interpretation 制定法解釋The literal rule字面解釋規(guī)則The golden rule 黃金規(guī)則The mischief rule按目的解釋規(guī)則Part Bcontract 合同Offer要約Acceptanee 承諾consideration 對價intention 意圖capacity合同能力澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I HM !Invitation

4、 to treat 要約邀請Termination of offers 要約的終止Counter-offer 反要約Revocation of an offer 撤銷要約Un ilateral con tract 單邊合同Collateral con tract附屬合同（附屬擔(dān)保品合同）Executed consideration 已履行的對價Executory consideration 待履行的對價Pastc on sideratio n 過去的對價Consideration must be sufficient but may not be adequate 對價必須充分（有價值），但不

5、必充足Performanee of exsiting duties 履行既存義務(wù)Promissory estoppel允諾禁反言原則Domestic agreement 家庭協(xié)議Commercial agreement 商業(yè)協(xié)議Privity of contract合同的相對性Contract terms 合同條款Expressterms明示條款I(lǐng)mplied terms暗示條款Conditions條件條款Warranties保證條款I(lǐng)nnominate term 中間條款Exclusion clause 免責(zé)條款澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I an ma ma mb mm * ma

6、 Has the exclusi on clause bee n in corporated into the con tract 免責(zé)條款已并入合同了嗎Sig nature （當(dāng)事人在合同上）簽字Notice （提醒對方）注意（免責(zé)條款）Consistent dealing 系歹U交易Any uncertainty or ambiguity in the exclusion clause must be interpreted against the personseek in g to rely o nit如果免責(zé)條款存在任何含糊不清之處，法院將作出不利于提出免責(zé)條款當(dāng)事人的解釋Follo

7、w us on wechat 關(guān)注公眾號-ACCA考友論壇Discharge of c on tract 解除合同Breach of contract 合同違約Repudiatory breach能夠斷絕合同關(guān)系的違約Anticipatory breach 預(yù)期違約Remedies for breach of contract 違約行為的補救Damages損害賠償Remoteness of damages 間接損失陪償Measure of damages直接損失陪償Liquidated damages 實際損失penalties 懲罰Specific performanee 特定履行injun

8、ction 禁令rescission廢除、取消Tort侵權(quán)The tort ofnegligenee 過失侵權(quán)Duty of care審慎義務(wù)澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I an ma ma mb mm mm iContributory negligenee 共同侵權(quán)Volentiacceptenee non fit injuria=voluntary aeeeptanee of risks 自愿接受風(fēng)險PartCindemnify 補償Dismissal 解雇redundancy 冗員Notice通知Wrongful dismissal 非法解雇Un fair dismissal不

9、公平解雇Construetive dismissal 推定解雇Re-i nstateme nt復(fù)職Re-engagement 再就業(yè)compe nsatio n補償Part DAgency代理Raetifieati on追認Agency by estoppel 不容否認代理Actual authority 實際授權(quán)Appare nt/oste nsible推定代理Warrant of authority 代理權(quán)保證Part nership合伙Severally and jointly liable個別及連帶責(zé)任澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I UM ma UM : !Limited p

10、artnership有限合伙企業(yè)LLP( limited liability partnership)有限責(zé)任合伙企業(yè)Legal identity法律身份Legal personality法律人格Limited liability 有限責(zé)任Un limited compa ny 無限責(zé)任公司Limited company有限責(zé)任公司Limited by share 依股票成立有限公司Limited by guarantee 依保證成立有限公司Private companies 私人公司Public limited companies 公眾有限責(zé)任公司Registrati on 登記Certif

11、icate of registration登記的資格證書Trad in g certificate交易證書Lifting the veil of incorporation揭開公司面紗Quoted/listed company 上市公司Pare nt compa ny 母公司Subsidiary company 子公司Promoter發(fā)起人Registrar of company 公司登記機關(guān)Memorandum of association 公司的基本章程Articles of association公司的附屬章程澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I HM Statement of co

12、mplianee 法定聲明Constitution of company 公司憲章Company “ off the shelf” 現(xiàn)成的公司（殼公司）Bon a fide真實的，有誠意的Ultra vire 超越權(quán)限Pass in g-off act ion 假冒、冒名Capital 資本Part ESharecapital 股本Nominal value 名義價值Ordin ary share 普通股Preferenee share 優(yōu)先股Redeemable share 可贖回股Authorised share capital 法定資本Called-up capital 催繳股本Paid

13、-up capital 實繳股本Classrights are rights attached to particular types of shares 集體權(quán)利是依附于特定類型的股份的權(quán)利minority少數(shù)股東Variation of class rights 集體權(quán)利的變更Follow us on wechat關(guān)注公眾號-ACCA考友論壇Allotment of shares 股份分配澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I UM ma UM : !Issue of shares 股份發(fā)行Pre-emption right 優(yōu)先認購權(quán)Bonus issue 發(fā)行紅股/股票股利Right

14、s issue認股權(quán)發(fā)行/配股Loan capital借貸資本Debentures 債券Charges 抵押Fixed charge 固定抵押Floating charge 浮動抵押Crystallization of a floating charge 浮動抵押的明確化Capital maintenance 資本保全Solvency償付能力Issue sharesat a premium 溢價發(fā)行股票Issue sharesat a discount 折價發(fā)行股票Underwriting fees 承銷費用Stri nge nt 嚴(yán)格的Distribute divide nd 派發(fā)股息Acc

15、umulated realized profit累計已變現(xiàn)利潤Accumulated realized profit 累計已變現(xiàn)損失Un distributable reserves 不可分配準(zhǔn)備Part FDirector 董事澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I UM ma UM : !Board of director 董事會Shadow director 影子董事Executive director 執(zhí)行董事Non-executive director非執(zhí)行董事Managing director常務(wù)董事Board of directors 董事會Remuneration of di

16、rectors 董事的薪酬Vacation of office （董事的）離職Disqualification of director 取消董事資格Fiduciary duty 受托責(zé)任Conflict of interest 利益沖突Fraudulent trading 欺詐性交易Wrongful trading 不法交易Eligibility as auditor審計人員的任職資格Annual general meeting年度全體會議Extraordinary general meeting臨時全體會議resoluti on決議Ordinary resolution普通決議Special

17、 resoluti on特另 U決議Written resolution 書面決議Notice 通知SpeciaInotice 特別通知澤稷網(wǎng)校-財務(wù)金融證書在線教育領(lǐng)導(dǎo)品牌I UM ma UM : !The chairman會議主席Quorum法定人數(shù)vote 表決proxies 表決代理人Min utes 會議記錄PartGin solve ncy破產(chǎn)liquidati on清算Winding up 清算A member' s voluntary winding up 股東的自愿清算Creditors ' voluntary winding up 債權(quán)人的自愿清算Compulsory liquidation強制清算liquidator 清算人adm ini strati on財產(chǎn)管理PartHCorporate governance 公司治理stakeholde