ACCA-F4专有名词汇总中英对照表

泽稷网校-财务金融证书在线教育领导品牌ACCAF4专有名词汇总中英对照表PartACommonlawandequity普通法与衡平法Statutelaw成文法Criminallawandcivillaw刑法与民法Appeal上诉Majistratecourt治安法院Countycourt郡法院Crowncourt刑事法院Highcourt高等法院Courtofappeal上诉法院Houseoflord上议院Indictableoffence可起诉的犯罪Summaryoffence简易程序罪行Queen’sbenchdivision王座法庭Chancerydivision大法官法庭Familydivision家事法庭Smallclaimtrack小额索赔轨道Fastclaimtrack快速索赔轨道Multitrack多重索赔轨道arbitration仲裁泽稷网校-财务金融证书在线教育领导品牌Humanright人权法precedent先例Bindingprecedent=staredecisis先例约束Ratiodecidendi判决理由Obiterdicta附告意见Legislation=statutelaw法律、成文法parliament议会Delegatedlegislation授权立法Ordersincouncil委员会命令Statutoryinstrument制定法文件Bye-laws地方法规Statutoryinterpretation制定法解释Theliteralrule字面解释规则Thegoldenrule黄金规则Themischiefrule按目的解释规则PartBcontract合同Offer要约Acceptance承诺consideration对价intention意图capacity合同能力泽稷网校-财务金融证书在线教育领导品牌Invitationtotreat要约邀请Terminationofoffers要约的终止Counter-offer反要约Revocationofanoffer撤销要约Unilateralcontract单边合同Collateralcontract附属合同（附属担保品合同）Executedconsideration已履行的对价Executoryconsideration待履行的对价Pastconsideration过去的对价Considerationmustbesufficientbutmaynotbeadequate对价必须充分（有价值），但不必充足Performanceofexsitingduties履行既存义务Promissoryestoppel允诺禁反言原则Domesticagreement家庭协议Commercialagreement商业协议Privityofcontract合同的相对性Contractterms合同条款Expressterms明示条款Impliedterms暗示条款Conditions条件条款Warranties保证条款Innominateterm中间条款Exclusionclause免责条款泽稷网校-财务金融证书在线教育领导品牌Hastheexclusionclausebeenincorporatedintothecontract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）Consistentdealing系列交易Anyuncertaintyorambiguityintheexclusionclausemustbeinterpretedagainstthepersonseekingtorelyonit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Followusonwechat关注公众号-ACCA考友论坛Dischargeofcontract解除合同Breachofcontract合同违约Repudiatorybreach能够断绝合同关系的违约Anticipatorybreach预期违约Remediesforbreachofcontract违约行为的补救Damages损害赔偿Remotenessofdamages间接损失陪偿Measureofdamages直接损失陪偿Liquidateddamages实际损失penalties惩罚Specificperformance特定履行injunction禁令rescission废除、取消Tort侵权Thetortofnegligence过失侵权Dutyofcare审慎义务泽稷网校-财务金融证书在线教育领导品牌Contributorynegligence共同侵权Volentiacceptencenonfitinjuria=voluntaryacceptanceofrisks自愿接受风险PartCindemnify补偿Dismissal解雇redundancy冗员Notice通知Wrongfuldismissal非法解雇Unfairdismissal不公平解雇Constructivedismissal推定解雇Re-instatement复职Re-engagement再就业compensation补偿PartDAgency代理Ractification追认Agencybyestoppel不容否认代理Actualauthority实际授权Apparent/ostensible推定代理Warrantofauthority代理权保证Partnership合伙Severallyandjointlyliable个别及连带责任泽稷网校-财务金融证书在线教育领导品牌Limitedpartnership有限合伙企业LLP（limitedliabilitypartnership）有限责任合伙企业Legalidentity法律身份Legalpersonality法律人格Limitedliability有限责任Unlimitedcompany无限责任公司Limitedcompany有限责任公司Limitedbyshare依股票成立有限公司Limitedbyguarantee依保证成立有限公司Privatecompanies私人公司Publiclimitedcompanies公众有限责任公司Registration登记Certificateofregistration登记的资格证书Tradingcertificate交易证书Liftingtheveilofincorporation揭开公司面纱Quoted/listedcompany上市公司Parentcompany母公司Subsidiarycompany子公司Promoter发起人Registrarofcompany公司登记机关Memorandumofassociation公司的基本章程Articlesofassociation公司的附属章程泽稷网校-财务金融证书在线教育领导品牌Statementofcompliance法定声明Constitutionofcompany公司宪章Company“offtheshelf”现成的公司（壳公司）Bonafide真实的，有诚意的Ultravire超越权限Passing-offaction假冒、冒名Capital资本PartESharecapital股本Nominalvalue名义价值Ordinaryshare普通股Preferenceshare优先股Redeemableshare可赎回股Authorisedsharecapital法定资本Called-upcapital催缴股本Paid-upcapital实缴股本Classrightsarerightsattachedtoparticulartypesofshares集体权利是依附于特定类型的股份的权利minority少数股东Variationofclassrights集体权利的变更Followusonwechat关注公众号-ACCA考友论坛Allotmentofshares股份分配泽稷网校-财务金融证书在线教育领导品牌Issueofshares股份发行Pre-emptionright优先认购权Bonusissue发行红股/股票股利Rightsissue认股权发行/配股Loancapital借贷资本Debentures债券Charges抵押Fixedcharge固定抵押Floatingcharge浮动抵押Crystallizationofafloatingcharge浮动抵押的明确化Capitalmaintenance资本保全Solvency偿付能力Issuesharesatapremium溢价发行股票Issuesharesatadiscount折价发行股票Underwritingfees承销费用Stringent严格的Distributedividend派发股息Accumulatedrealizedprofit累计已变现利润Accumulatedrealizedprofit累计已变现损失Undistributablereserves不可分配准备PartFDirector董事泽稷网校-财务金融证书在线教育领导品牌Boardofdirector董事会Shadowdirector影子董事Executivedirector执行董事Non-executivedirector非执行董事Managingdirector常务董事Boardofdirectors董事会Remunerationofdirectors董事的薪酬Vacationofoffice（董事的）离职Disqualificationofdirector取消董事资格Fiduciaryduty受托责任Conflictofinterest利益冲突Fraudulenttrading欺诈性交易Wrongfultrading不法交易Eligibilityasauditor审计人员的任职资格Annualgeneralmeeting年度全体会议Extraordinarygeneralmeeting临时全体会议resolution决议Ordinaryresolution普通决议Specialresolution特别决议Writtenresolution书面决议Notice通知Specialnotice特别通知泽稷网校-财务金融证书在线教育领导品牌Thechairman会议主席Quorum法定人数vote表决proxies表决代理人Minutes会议记录PartGinsolvency破产liquidation清算Windingup清算Amember’svoluntarywindingup股东的自愿清算Creditors’voluntarywindingup债权人的自愿清算Compulsoryliquidation强制清算liquidator清算人administration财产管理PartHCorporategovernance公司治理stakeholder利益相关人Financialstatement财务报表Voluntarycodesofcorporategovernance公司治理的自愿守则Unitaryboardofdirector单一董事会Supervisoryboard监事会Transparency透明性泽稷网校-财务金融证书在线教育领导品牌Insiderdealing内幕交易Insiderinformation内幕信息Moneylaundering洗钱Fraudulenttrading欺诈性交易Wrongfultrading不法交易