Part A

Common 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(jiǎn)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小額索賠軌道

Fast claim track快速索賠軌道

Multi track多重索賠軌道

arbitration仲裁

Human right人權(quán)法

precedent先例

Binding precedent=stare decisis先例約束

Ratio decidendi判決理由

Obiter dicta附告意見(jiàn)

Legislation=statute law法律、成文法

parliament議會(huì)

Delegated legislation授權(quán)立法

Orders in council委員會(huì)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 B

contract合同

Offer要約

Acceptance承諾

consideration對(duì)價(jià)

intention意圖

capacity合同能力

Invitation to treat要約邀請(qǐng)

Termination of offers要約的終止

Counter-offer反要約

Revocation of an offer撤銷要約

Unilateral contract單邊合同

Collateral contract附屬合同（附屬擔(dān)保品合同）

Executed consideration已履行的對(duì)價(jià)

Executory consideration待履行的對(duì)價(jià)

Past consideration過(guò)去的對(duì)價(jià)

Consideration must be sufficient but may not be adequate對(duì)價(jià)必須充分（有價(jià)值），但不必充足

Performance 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(duì)性

Contract terms合同條款

Express terms明示條款

Implied terms暗示條款

Conditions條件條款

Warranties保證條款

Innominate term中間條款

Exclusion clause免責(zé)條款

Has the exclusion clause been incorporated into the contract免責(zé)條款已并入合同了嗎

Signature（當(dāng)事人在合同上）簽字

Notice（提醒對(duì)方）注意（免責(zé)條款）

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Follow us on wechat關(guān)注公眾號(hào)-ACCA考友論壇

Discharge of contract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(bǔ)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(shí)際損失

penalties懲罰

Specific performance特定履行

injunction禁令

rescission廢除、取消

Tort侵權(quán)

The tort of negligence過(guò)失侵權(quán)

Duty of care審慎義務(wù)

Contributory negligence共同侵權(quán)

Volentiacceptence non fit injuria=voluntary acceptance of risks自愿接受風(fēng)險(xiǎn)

Part C

indemnify補(bǔ)償

Dismissal解雇

redundancy冗員

Notice通知

Wrongful dismissal非法解雇

Unfair dismissal不公平解雇

Constructive dismissal推定解雇

Re-instatement復(fù)職

Re-engagement再就業(yè)

compensation補(bǔ)償

Part D

Agency代理

Ractification追認(rèn)

Agency by estoppel不容否認(rèn)代理

Actual authority實(shí)際授權(quán)

Apparent/ostensible推定代理

Warrant of authority代理權(quán)保證

Partnership合伙

Severally and jointly liable個(gè)別及連帶責(zé)任

Limited partnership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

Unlimited company無(wú)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

Registration登記

Certificate of registration登記的資格證書(shū)

Trading certificate交易證書(shū)

Lifting the veil of incorporation揭開(kāi)公司面紗

Quoted/listed company上市公司

Parent company母公司

Subsidiary company子公司

Promoter發(fā)起人

Registrar of company公司登記機(jī)關(guān)

Memorandum of association公司的基本章程

Articles of association公司的附屬章程

Statement of compliance法定聲明

Constitution of company公司憲章

Company“off the shelf”現(xiàn)成的公司（殼公司）

Bona fide真實(shí)的，有誠(chéng)意的

Ultra vire超越權(quán)限

Passing-off action假冒、冒名

Capital資本

Part E

Share capital股本

Nominal value名義價(jià)值

Ordinary share普通股

Preference 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-up capital實(shí)繳股本

Class rights 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(hào)-ACCA考友論壇

Allotment of shares股份分配

Issue of shares股份發(fā)行

Pre-emption right優(yōu)先認(rèn)購(gòu)權(quán)

Bonus issue發(fā)行紅股/股票股利

Rights issue認(rèn)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(dòng)抵押

Crystallization of a floating charge浮動(dòng)抵押的明確化

Capital maintenance資本保全

Solvency償付能力

Issue shares at a premium溢價(jià)發(fā)行股票

Issue shares at a discount折價(jià)發(fā)行股票

Underwriting fees承銷費(fèi)用

Stringent嚴(yán)格的

Distribute dividend派發(fā)股息

Accumulated realized profit累計(jì)已變現(xiàn)利潤(rùn)

Accumulated realized profit累計(jì)已變現(xiàn)損失

Undistributable reserves不可分配準(zhǔn)備

Part F

Director董事

Board of director董事會(huì)

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(huì)

Remuneration of directors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(jì)人員的任職資格

Annual general meeting年度全體會(huì)議

Extraordinary general meeting臨時(shí)全體會(huì)議

resolution決議

Ordinary resolution普通決議

Special resolution特別決議

Written resolution書(shū)面決議

Notice通知

Special notice特別通知

The chairman會(huì)議主席

Quorum法定人數(shù)

vote表決

proxies表決代理人

Minutes會(huì)議記錄

Part G

insolvency破產(chǎn)

liquidation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(qiáng)制清算

liquidator清算人

administration財(cái)產(chǎn)管理

Part H

Corporate governance公司治理

stakeholder利益相關(guān)人

Financial statement財(cái)務(wù)報(bào)表

Voluntary codes of corporate governance公司治理的自愿守則

Follow us on wechat關(guān)注公眾號(hào)-ACCA考友論壇

Unitary board of director單一董事會(huì)

Supervisory board監(jiān)事會(huì)

Transparency透明性

Insider dealing內(nèi)幕交易

Insider information內(nèi)幕信息

Money laundering洗錢(qián)

Fraudulent trading欺詐性交易

Wrongful trading不法交易

      點(diǎn)擊在線咨詢澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。