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
Follow us on wechat 关注公众号-ACCA考友论坛
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
Follow us on wechat 关注公众号-ACCA考友论坛
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
2016 ACCA学习资料大礼包(内含ACCA历年真题、考官文章、考官报告、备考宝典等实用学习资料),关注微信公众号:ACCA考友论坛(ID:ACCA-CHN)即可领取: