acca f4专有名词汇总中英对照表-凯发体育app下载

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acca f4专有名词汇总中英对照表
作者:admin 发布时间:2017-08-21 11:52

    part a

common law and equity普通法与衡平法

statute law成文法

criminal law and civil law刑法与民法

appeal上诉

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上诉法院

house of lord上议院

indictable offence可起诉的犯罪

summary offence简易程序罪行

queen’s bench division王座法庭

chancery division大法官法庭

family division家事法庭

small claim track小额索赔轨道

fast claim track快速索赔轨道

multi track多重索赔轨道

arbitration仲裁

human right人权法

precedent先例

binding precedent=stare decisis先例约束

ratio decidendi判决理由

obiter dicta附告意见

legislation=statute law法律、成文法

parliament议会

delegated legislation授权立法

orders in council委员会命令

statutory instrument制定法文件

bye-laws地方法规

statutory interpretation制定法解释

the literal rule字面解释规则

the golden rule黄金规则

the mischief rule按目的解释规则

part b

contract合同

offer要约

acceptance承诺

consideration对价

intention意图

capacity合同能力

invitation to treat要约邀请

termination of offers要约的终止

counter-offer反要约

revocation of an offer撤销要约

unilateral contract单边合同

collateral contract附属合同(附属担保品合同)

executed consideration已履行的对价

executory consideration待履行的对价

past consideration过去的对价

consideration must be sufficient but may not be adequate对价必须充分(有价值),但不必充足

performance of exsiting duties履行既存义务

promissory estoppel允诺禁反言原则

domestic agreement家庭协议

commercial agreement商业协议

privity of contract合同的相对性

contract terms合同条款

express terms明示条款

implied terms暗示条款

conditions条件条款

warranties保证条款

innominate term中间条款

exclusion clause免责条款

has the exclusion clause been incorporated into the contract免责条款已并入合同了吗

signature(当事人在合同上)签字

notice(提醒对方)注意(免责条款)

consistent dealing系列交易

any uncertainty or ambiguity in the exclusion clause must be interpreted against the person seeking to rely on it如果免责条款存在任何含糊不清之处,法院将作出不利于提出免责条款当事人的解释follow us on wechat关注公众号-acca考友论坛

discharge of contract解除合同

breach of contract合同违约

repudiatory breach能够断绝合同关系的违约

anticipatory breach预期违约

remedies for breach of contract违约行为的补救

damages损害赔偿

remoteness of damages间接损失陪偿

measure of damages直接损失陪偿

liquidated damages实际损失

penalties惩罚

specific performance特定履行

injunction禁令

rescission废除、取消

tort侵权

the tort of negligence过失侵权

duty of care审慎义务

contributory negligence共同侵权

volentiacceptence non fit injuria=voluntary acceptance of risks自愿接受风险

part c

indemnify补偿

dismissal解雇

redundancy冗员

notice通知

wrongful dismissal非法解雇

unfair dismissal不公平解雇

constructive dismissal推定解雇

re-instatement复职

re-engagement再就业

compensation补偿

part d

agency代理

ractification追认

agency by estoppel不容否认代理

actual authority实际授权

apparent/ostensible推定代理

warrant of authority代理权保证

partnership合伙

severally and jointly liable个别及连带责任

limited partnership有限合伙企业

llp(limited liability partnership)有限责任合伙企业

legal identity法律身份

legal personality法律人格

limited liability有限责任

unlimited company无限责任公司

limited company有限责任公司

limited by share依股票成立有限公司

limited by guarantee依保证成立有限公司

private companies私人公司

public limited companies公众有限责任公司

registration登记

certificate of registration登记的资格证书

trading certificate交易证书

lifting the veil of incorporation揭开公司面纱

quoted/listed company上市公司

parent company母公司

subsidiary company子公司

promoter发起人

registrar of company公司登记机关

memorandum of association公司的基本章程

articles of association公司的附属章程

statement of compliance法定声明

constitution of company公司宪章

company“off the shelf”现成的公司(壳公司)

bona fide真实的,有诚意的

ultra vire超越权限

passing-off action假冒、冒名

capital资本

part e

share capital股本

nominal value名义价值

ordinary share普通股

preference share优先股

redeemable share可赎回股

authorised share capital法定资本

called-up capital催缴股本

paid-up capital实缴股本

class rights are rights attached to particular types of shares集体权利是依附于特定类型的股份的权利

minority少数股东

variation of class rights集体权利的变更

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allotment of shares股份分配

issue of shares股份发行

pre-emption right优先认购权

bonus issue发行红股/股票股利

rights issue认股权发行/配股

loan capital借贷资本

debentures债券

charges抵押

fixed charge固定抵押

floating charge浮动抵押

crystallization of a floating charge浮动抵押的明确化

capital maintenance资本保全

solvency偿付能力

issue shares at a premium溢价发行股票

issue shares at a discount折价发行股票

underwriting fees承销费用

stringent严格的

distribute dividend派发股息

accumulated realized profit累计已变现利润

accumulated realized profit累计已变现损失

undistributable reserves不可分配准备

part f

director董事

board of director董事会

shadow director影子董事

executive director执行董事

non-executive director非执行董事

managing director常务董事

board of directors董事会

remuneration of directors董事的薪酬

vacation of office(董事的)离职

disqualification of director取消董事资格

fiduciary duty受托责任

conflict of interest利益冲突

fraudulent trading欺诈性交易

wrongful trading不法交易

eligibility as auditor审计人员的任职资格

annual general meeting年度全体会议

extraordinary general meeting临时全体会议

resolution决议

ordinary resolution普通决议

special resolution特别决议

written resolution书面决议

notice通知

special notice特别通知

the chairman会议主席

quorum法定人数

vote表决

proxies表决代理人

minutes会议记录

part g

insolvency破产

liquidation清算

winding up清算

a member’s voluntary winding up股东的自愿清算

creditors’voluntary winding up债权人的自愿清算

compulsory liquidation强制清算

liquidator清算人

administration财产管理

part h

corporate governance公司治理

stakeholder利益相关人

financial statement财务报表

voluntary codes of corporate governance公司治理的自愿守则

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unitary board of director单一董事会

supervisory board监事会

transparency透明性

insider dealing内幕交易

insider information内幕信息

money laundering洗钱

fraudulent trading欺诈性交易

wrongful trading不法交易 

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