2018注册会计师-经济法英语讲义.doc

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1、2018年注册会计师考试辅导 经济法英语专题一经济法英语基础第一部分解题要点和方法一、区别普通英语与法律英语某些单词或语法在法律英语中有其专门的意义；如：accord在普通英语中表示与一致，在法律英语中指和解或其协议；如reach an accord。再如：as is意指（货物等的）现状。Deliver the house as is.按照房屋的现状交付房屋。再如：assign意指转让。Assign the rights to a third party.把权利转让给第三方。二、法律英语的关键：用词专业；表达清晰；忠实原文；固定搭配；注意积累；法条记忆。第二部分固定句式及短语一、常用法律句型1

2、.unless otherwise引导句型，表示：除外otherwise常与unless共同使用，出现在unless引导的状语从句中，例如：Contract Law Article 23 Where the offer is made orally, the acceptance shall be dispatched immediately, unless otherwise agreed by the parties.合同法23 条 要约以对话方式作出的，应当即时作出承诺，但当事人另有约定的除外。2.otherwise句型II，表示：及其他otherwise与or连用，表示及其他情形、方式

3、的意思。例如：Minor Employment Claims Adjudication Board Ordinance, Art.411Any person who by threats, persuasion or otherwise induces a witness or a party not to give evidence in any hearing before the Board commits an offence.任何人采用恐吓、怂恿或以其他手段诱使证人或一方当事人不在仲裁处审理中作证，即属犯罪。3.otherwise句型III，表示：除以方式之外Otherwise th

4、an引导的条件状语，注意和“unless otherwise”相区别。例如：No person shall be tried or punished otherwise than by a law court in accordance with the procedure prescribed by law.从上面的例句可以看出，otherwise than总是作副词，用来修饰前面的动词，后面主要是接一种方式，所以，该句型通常都是：动词+otherwise than + by。除了otherwise than以外，还有other than的句型。other than和otherwise th

5、an的意思一样，但语法不同。other than修饰动词时，语法结构与otherwise than相同，但是other than除了可以修饰动词，还可以修饰名词。例如：Any person guilty of an offence under this Part, other than an offence under section 3, shall be liable on conviction on indictment or on summary conviction.4.subject to，表示：“依据”或“以为准”后面直接加名词，而且最常见的是agreement, section

6、, contract等，例如：Article 45 A contract whose effectiveness is subject to certain conditions shall become effective when such conditions are accomplished.5.without prejudice to，表示：“在不妨碍、损害规定的前提下”后面接法律条款或名词，例如：Without prejudice to your powers and discretions, we hereby authorize you or your agents to ta

7、ke any actions including but not limited to the following:.在不损害贵行权力和自由裁量权的前提下，本公司兹授权贵行或贵行代理人采取但不限于以下行为的权利Without prejudice to article 10.2, a ground of relief under this clause relieves the party failing to perform from liability in damages, from penalties and other contractual sanctions.在不违反第10.2条的

8、前提下，本条款规定的免责事由使不能履行义务的一方免除了支付损害赔偿金、罚金和其它合同制裁的责任。6.where 表示：“凡”或“如”相当于in the case where，例如：Article 122 of Contract Law Where a partys breach harmed the personal or property interests of the other party, the aggrieved party is entitled to elect to hold the party liable for breach of contract in accord

9、ance herewith, or hold the party liable for tort in accordance with any other relevant law.合同法第一百二十二条 因当事人一方的违约行为，侵害对方人身、财产权益的，受损害方有权选择依照本法要求其承担违约责任或者依照其他法律要求其承担侵权责任。7.for the purpose of表示：“为了目的”或“就而言”例如：A judge may, on the application of an appellant who is in custody, order the appellant to be bro

10、ught up to the court in custody for the purpose of attending his appeal or any application or any proceeding therein.法官可应羁押中的上诉人的申请，为了使上诉人能出席其上诉或其中任何申请或法律程序而命令将他在羁押下带上法庭。For the purposes of this law, the term “one-person limited liability company” means a limited liability company with only one shar

11、eholder who is a natural person or a legal person.本法所称（也就是就本法而言）一人有限责任公司，是指只有一个自然人股东或者一个法人股东的有限责任公司。8.provided that表示：“如果/倘若”或者“但”该句型放在句首， 引导出条件分句，与if ，when, where引导出的法律条件句没有本质上的差异，但是如果该短语之前存在一个主句，则它表示的是一个与之前陈述相反的例外，相当于“with exception of”， 法律界通常称呼这类句子为“ 但书”（proviso）。Article 277 of Contract Law Provi

12、ded that the developer does not interfere with the normal operation of the contractor, it may inspect the progress and quality of the work at any time.合同法第二百七十七条 发包人在不妨碍承包人正常作业的情况下，可以随时对作业进度、质量进行检查。The Licensee shall not be entitled to take any proceedings in any of the aforesaid matters: provided,

13、however, that the Licensor may, at its own direction and cost, prosecute or otherwise stop or prevent such actual or threatened infringement in the name of both the Licensor and the Licensee or either of them, and in each case the Licensee shall render all reasonable assistance required by the Licen

14、sor.被许可方无权就上述任何行为起诉，但许可方可自由决定在自负费用的条件下，以许可方和被许可方双方名义或任何一方名义，对实际发生的或被威胁到的侵权行为提起诉讼，或以其他方式阻止或防止该等侵权行为。无论许可方采取上述任何行为，被许可方均根据许可方之要求向其提供一切合理协助。9.Notwithstanding，在普通英语中已罕用，但在法律英语中较常用，表示：“尽管”、“即使”。接名词性短语而非让步状语从句，例如：Article 112 of Contract Law Where a party fails to perform or renders non-conforming performa

15、nce, and the other party still suffers losses notwithstanding its subsequent performance or cure of non-conforming performance, the breaching party shall pay damages.合同法第一百一十二条 当事人一方不履行合同义务或者履行合同义务不符合约定的，在履行义务或者采取补救措施后，对方还有其他损失的，应当赔偿损失。10.save/except 表示“除外”，后面可以跟一个名词性短语， 也可以跟一个从句或另一个介词短语，例如：Save as

16、is provided in this ordinance, no claim within the jurisdiction of the Board shall be actionable in any court.除非本条例另有规定，否则凡属仲裁处司法管辖权范围内的申索，不得在任何法庭进行诉讼。二、常用短语1.according to/in accordance with/in （the）light of 表示“根据”。2.shall not do sth.without consent/authorization of sb.“未经某人同意/授权，不得擅自”，其中“shall not”

17、表示“不得”的意思。3.It is legitimate for sb.to do sth.某人做某事的行为是合法的。 is valid.是有效的。 conforms to/is in conformity with law.是符合法律规定的。4.restrictions by A on B ：意为“A对B的限制”其中by后面的主语是发出限制 的一方，B是接受限制的一方。5.as stipulated by/prescribed in：意为“正如在中规定的”。6.in this case：意为“在本案中、在本案例中”。7.be liable for/be obligated to 意为“对负责

18、”。8.due to/owing to/because of/thanks to 意为“由于”。9.hereof, herewith, herein等如：The matters in dispute arising from the contract or in connection with performance hereof shall be referred to arbitration as hereinbefore defined.因合同产生的或与合同履行相关的争议事项，应按前所规定，提请仲裁。第三部分总结一、答题三步曲第一步：亮明观点，非黑即白，切莫含糊。常用答法1. is （n

19、ot）legal/（not）legitimate/illegal/illegitimate.例句：Jias proposition is not legitimate.2.，which is （not）legal/（not）legitimate/illegal/illegitimate.例句：It is stipulated therein that Ding conducts partnership affairs, which is legitimate.3.it is （not）legal/（not）legitimate/illegal/illegitimate for somebody

20、 to do something.例句：It is legal for Jia to apply to Peoples Court for approval.第二步：找出依据，将法律条文原文写出。常用短语 according to law第三步：联系本案例，将具体的数字、人物、行为代入法律原文，做适当替换和修改进行解释。常用短语 in this case二、常用普通句式1.自日起天内Within days as of the day when+句子Within days as of the acceptanceWithin days since the day +名词或句子2.以出资Make

21、capital contribution in3.向申请批准Apply to for approval4.被视为、被认为Be deemed to/ be regarded as/be considered as5.会议必须由2/3以上的股东出席（半数以上股东通过时决议通过）The meeting shall not be held unless more than two-thirds shareholders are present.The resolution shall not be adopted unless more than half of shareholders vote f

22、or it.6.占70%Account for 70 percent of7.期限届满之后After the expiration（注意不要用termination）of 三、各章专门术语务必精确掌握基础工作，务须扎实谢谢大家！专题二公司法一、专业词汇 1Limited liability company有限责任公司2Joint stock limited company股份有限公司3Prescribe规定4Capital contributor资本出资人5Shareholders assembly股东大会6Shareholders meeting股东会7Articles of associa

23、tion公司章程8Resolution决议9Affirmative vote赞成票10Voting right选举权11Limitation of action诉讼时效12Actual capital contributor实际出资人13Nominee shareholder名义股东14Subsidiary子公司15Actual controller实际控制人16Compensation liability赔偿责任17In name以的名义18Registered capital注册资本19Margin 差额20In kind以实物21Intellectual property知识产权22La

24、nd use right土地使用权23Non-monetary property非货币财产24Invalid无效的25Bring a lawsuit against/file a lawsuit with对/向提起诉讼26Forms of capital contribution出资方式27Assessment 评估28Fail to perform未履行29Fail to perform wholly未完全履行30Preemptive right优先购买权、优先认股权31Merger合并32Split-up分立33Dissolution解散34Liquidation清算35Terms of

25、office任期36Waive放弃37Succeed/inherit承继/继承38Deregister 注销39Bankruptcy破产40Revoke吊销41Illegal proceeds非法收入42Confiscate没收43Established by promotion发起设立44Promoter发起人45Establishment by public share offer募集设立46Prospectus招股说明书47Listed company上市公司48Authorization scope授权范围49Independent director独立董事50Qualificatio

26、ns and obligations资格和义务51Stock exchange证券交易所52Industry and commerce registration authority工商登记机关53Bylaw公司规章制度54Statutory reserved fund法定公积金55Discretionaryreservedfund任意公积金56Capital reserved fund资本公积金57Registration application注册申请58Make up for the loss弥补亏损59Expenditure支出60Fidelity忠诚61Capacity of civi

27、l conduct民事行为能力62Corruption贪污63Bribery贿赂64Encroachment of property侵占财产65Misappropriation of property挪用财产66Criminal penalty刑罚67Due（债务）到期68Appointment委任69Without the consent of 未经同意70Corporate bond公司债券71Interest rate利率72Disclose披露73Guaranty担保74Commission佣金75Chairman of the board董事长76Board of directors

28、董事会77Creditors rights债权78debt债务79creditor债权人80Prescribe/stipulate（法律）规定81Designate指定82Civil proceeding民事诉讼83Net assets净资产84Underwriter承销人/机构85Par value票面金额86Issue发行87Decrease of capital减资88Convert转换二、法律条文要点详解（一）公司的法人财产权公司是企业法人，有独立的法人财产，享有法人财产权。公司以其全部财产对公司的债务承担责任。有限责任公司的股东以其认缴的出资额为限对公司承担责任；股份有限公司的股东以

29、其认购的股份为限对公司承担责任。I Legal Person Property Right of CompanyCompany is an enterprise legal person, which has independent legal person property and enjoys the right to legal person property.It shall bear the liabilities for its debts with all its property.As for a limited liability company, a shareholder

30、 shall be liable for the company to the extent of the capital contributions it has paid.As for a joint stock limited company, a shareholder shall be liable for the company to the extent of the shares it has subscribed for.（1）对外投资的限制。公司可以向其他企业投资；但是，除法律另有规定外，不得成为对所投资企业的债务承担连带责任的出资人。Restrictions on inv

31、estment in other entities A company may invest in other enterprises.However, unless it is otherwise provided for by any law, it shall not become a capital contributor that shall bear several and joint liabilities for the debts of the enterprises in which it invests.（2）担保的限制。公司向其他企业投资或者为他人提供担保，按照公司章程

32、的规定由董事会或者股东会、股东大会决议；公司章程对投资或者担保的总额及单项投资或者担保的数额有限额规定的，不得超过规定的限额。（2）Restrictions on guaranteeWhere a company intends to invest in any other enterprise or provide guarantee for others, the company shall make a resolution through the board of directors, shareholders meeting or shareholders assembly acco

33、rding to its articles of association.If the articles of association prescribes any limit on the total amount of investments or guarantees, or on the amount of a single investment or guarantee, the aforesaid total amount or amount shall not exceed the responsive limited amount.公司为公司股东或者实际控制人提供担保的，必须经

34、股东会或者股东大会决议。接受担保的股东或者受实际控制人支配的股东不得参加表决。该项表决由出席会议的其他股东所持表决权的过半数通过。If a company intends to provide guarantee to a shareholder or actual controller of the company, it shall make a resolution through the shareholders meeting or shareholders assembly.The shareholder as mentioned in the preceding paragrap

35、h or the shareholder dominated by the actual controller as mentioned in the same shall not participate in voting on the matter as mentioned in the same.Such matter requires the affirmative votes of more than half of the other shareholders attending the meeting.（二）名义股东和实际出资人1.有限责任公司的实际出资人与名义出资人订立合同，约

36、定由实际出资人出资并享有投资权益，以名义出资人为名义股东，实际出资人与名义股东对该合同效力发生争议的，如无合同法第五十二条规定的情形，人民法院应当认定该合同有效。 Nominal Shareholder and Actual Investor1.Where an actual investor of a limited liability company signs a contract with nominal shareholder, which stipulates that the actual investor shall make capital contribution and

37、enjoy rights and interests of the investment, with a nominal investor, who shall be registered as a nominal shareholder according thereto, and a dispute arises between the two parties over the validity of the contract, the Peoples Court shall determine that the contract is valid in the case that no

38、circumstance under Article 52 of Contract Law happens.上述规定的实际出资人与名义股东因投资权益的归属发生争议，实际出资人以其实际履行了出资义务为由向名义股东主张权利的，人民法院应予支持。名义股东以公司股东名册记载、公司登记机关登记为由否认实际出资人权利的，人民法院不予支持。Where dispute arises between above-mentioned actual investor and nominal shareholder over the ownership of the rights and interests of i

39、nvestment, and the actual investor claims against the nominal shareholder for its actual performance of capital contribution, the Peoples Court shall support the pleading.Where the nominal shareholder denies the rights of the actual investor through record on shareholders list and registration with

40、company registration authority, the Peoples Court shall not support the defense.实际出资人未经公司其他股东半数以上同意，请求公司变更股东、签发出资证明书、记载于股东名册、记载于公司章程并办理公司登记机关登记的，人民法院不予支持。Where the actual contributor pleads against the company to change the shareholder, issue the certificate of investment, record that on the shareho

41、lders list and the articles of association, and file with the registration authority, the Peoples Court shall not support the pleading on the condition that consent from over 50% of other shareholders is not available.2.名义股东将登记于其名下的股权转让、质押或者以其他方式处分，实际出资人以其对于股权享有实际权利为由，请求认定处分股权行为无效的，人民法院可以参照物权法第一百零六条

42、的规定处理。名义股东处分股权造成实际出资人损失，实际出资人请求名义股东承担赔偿责任的，人民法院应予支持。2.Where the nominal shareholder transfers, pledges or disposes in other ways the shares registered under his own name, and the actual investor pleads to judge that the act of disposition is invalid for its enjoying the factual rights, the Peoples C

43、ourt may proceed in reference to Article 106 of Property Law.Where the actual investor pleads against the nominal shareholder to bear the liability of indemnifying the losses due to its act of disposing the shares, the Peoples Court shall support the pleading.3、冒用他人名义出资并将该他人作为股东在公司登记机关登记的，冒名登记行为人应当承

44、担相应责任；公司、其他股东或者公司债权人以未履行出资义务为由，请求被冒名登记为股东的承担补足出资责任或者对公司债务不能清偿部分的赔偿责任的，人民法院不予支持。3.Illegally using anothers name to contribute and registering said person in the company registration authority, the person who takes illegal registration act shall bear corresponding responsibility;Where the company, oth

45、er shareholders or creditors plead against the falsely registered person to fulfill the unpaid contribution or assume the outstanding debts of said company, the Peoples Court shall not support the pleading.（三）股东诉讼1.股东代表诉讼（1）股东通过监事会或者监事提起诉讼。公司董事、高级管理人员执行公司职务时违反法律、行政法规或者公司章程的规定，给公司造成损失的，有限责任公司的股东、股份有限公司连续180日以上单独或者合计持有公司1%以上股份的股东，可以书面请求监事会或者不设监事会的有限责任公司的监事向人民法院提起诉讼。III Shareholder Suit1.Shareholder Representative Suit（1）Shareholders file a suit through supervisor or b