2020注冊(cè)會(huì)計(jì)師中華網(wǎng)校經(jīng)濟(jì)法英語講義

1、專題一經(jīng)濟(jì)法英語基礎(chǔ)第一部分解題要點(diǎn)和方法一、區(qū)別普通英語與法律英語某些單詞或語法在法律英語中有其專門的意義；如：accord在普通英語中表示與一致，在法律英語中指和解或其協(xié)議；如reach an accord。再如：as is意指（貨物等的）現(xiàn)狀。deliver the house as is.按照房屋的現(xiàn)狀交付房屋。再如：assign意指轉(zhuǎn)讓。assign the rights to a third party.把權(quán)利轉(zhuǎn)讓給第三方。二、法律英語的關(guān)鍵：用詞專業(yè)；表達(dá)清晰；忠實(shí)原文；固定搭配；注意積累；法條記憶。第二部分固定句式及短語一、常用法律句型 otherwise引導(dǎo)句型，表示：除外o

2、therwise常與unless共同使用，出現(xiàn)在unless引導(dǎo)的狀語從句中，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 條 要約以對(duì)話方式作出的，應(yīng)當(dāng)即時(shí)作出承諾，但當(dāng)事人另有約定的除外。句型ii，表示：及其他otherwise與or連用，表示及其他情形、方式的意思。例如：minor employment claims adjudica

3、tion board ordinance, 1any 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.任何人采用恐嚇、慫恿或以其他手段誘使證人或一方當(dāng)事人不在仲裁處審理中作證，即屬犯罪。句型iii，表示：除以方式之外otherwise than引導(dǎo)的條件狀語，注意和“unless otherwise”相區(qū)別。例如：no person shall be

4、 tried or punished otherwise than by a law court in accordance with the procedure prescribed by law.從上面的例句可以看出，otherwise than總是作副詞，用來修飾前面的動(dòng)詞，后面主要是接一種方式，所以，該句型通常都是：動(dòng)詞+otherwise than + by。除了otherwise than以外，還有other than的句型。other than和otherwise than的意思一樣，但語法不同。other than修飾動(dòng)詞時(shí)，語法結(jié)構(gòu)與otherwise than相同，但是ot

5、her than除了可以修飾動(dòng)詞，還可以修飾名詞。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. to，表示：“依據(jù)”或“以為準(zhǔn)”后面直接加名詞，而且最常見的是agreement, section, contract等，例如：article 45 a contract whose effectiveness is subje

6、ct to certain conditions shall become effective when such conditions are accomplished. prejudice to，表示：“在不妨礙、損害規(guī)定的前提下”后面接法律條款或名詞，例如：without prejudice to your powers and discretions, we hereby authorize you or your agents to take any actions including but not limited to the following:.在不損害貴行權(quán)力和自由裁量權(quán)的

7、前提下，本公司茲授權(quán)貴行或貴行代理人采取但不限于以下行為的權(quán)利without prejudice to article , a ground of relief under this clause relieves the party failing to perform from liability in damages, from penalties and other contractual sanctions.在不違反第條的前提下，本條款規(guī)定的免責(zé)事由使不能履行義務(wù)的一方免除了支付損害賠償金、罰金和其它合同制裁的責(zé)任。 表示：“凡”或“如”相當(dāng)于in the case where，例如

8、：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 accordance herewith, or hold the party liable for tort in accordance with any other relevant la

9、w.合同法第一百二十二條 因當(dāng)事人一方的違約行為，侵害對(duì)方人身、財(cái)產(chǎn)權(quán)益的，受損害方有權(quán)選擇依照本法要求其承擔(dān)違約責(zé)任或者依照其他法律要求其承擔(dān)侵權(quán)責(zé)任。 the purpose of表示：“為了目的”或“就而言”例如：a judge may, on the application of an appellant who is in custody, order the appellant to be brought up to the court in custody for the purpose of attending his appeal or any application or

10、any proceeding therein.法官可應(yīng)羈押中的上訴人的申請(qǐng)，為了使上訴人能出席其上訴或其中任何申請(qǐng)或法律程序而命令將他在羈押下帶上法庭。for the purposes of this law, the term “one-person limited liability company” means a limited liability company with only one shareholder who is a natural person or a legal person.本法所稱（也就是就本法而言）一人有限責(zé)任公司，是指只有一個(gè)自然人股東或者一個(gè)法人股東的有

11、限責(zé)任公司。 that表示：“如果/倘若”或者“但”該句型放在句首， 引導(dǎo)出條件分句，與if ，when, where引導(dǎo)出的法律條件句沒有本質(zhì)上的差異，但是如果該短語之前存在一個(gè)主句，則它表示的是一個(gè)與之前陳述相反的例外，相當(dāng)于“with exception of”， 法律界通常稱呼這類句子為“ 但書”（proviso）。article 277 of contract law provided that the developer does not interfere with the normal operation of the contractor, it may inspect th

12、e progress and quality of the work at any time.合同法第二百七十七條 發(fā)包人在不妨礙承包人正常作業(yè)的情況下，可以隨時(shí)對(duì)作業(yè)進(jìn)度、質(zhì)量進(jìn)行檢查。the licensee shall not be entitled to take any proceedings in any of the aforesaid matters: provided, however, that the licensor may, at its own direction and cost, prosecute or otherwise stop or prevent su

13、ch 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 licensor.被許可方無權(quán)就上述任何行為起訴，但許可方可自由決定在自負(fù)費(fèi)用的條件下，以許可方和被許可方雙方名義或任何一方名義，對(duì)實(shí)際發(fā)生的或被威脅到的侵權(quán)行為提起訴訟，或以其他方式阻止或防止該等侵權(quán)行為。無論許可方

14、采取上述任何行為，被許可方均根據(jù)許可方之要求向其提供一切合理協(xié)助。，在普通英語中已罕用，但在法律英語中較常用，表示：“盡管”、“即使”。接名詞性短語而非讓步狀語從句，例如：article 112 of contract law where a party fails to perform or renders non-conforming performance, and the other party still suffers losses notwithstanding its subsequent performance or cure of non-conforming perfor

15、mance, the breaching party shall pay damages.合同法第一百一十二條 當(dāng)事人一方不履行合同義務(wù)或者履行合同義務(wù)不符合約定的，在履行義務(wù)或者采取補(bǔ)救措施后，對(duì)方還有其他損失的，應(yīng)當(dāng)賠償損失。except 表示“除外”，后面可以跟一個(gè)名詞性短語， 也可以跟一個(gè)從句或另一個(gè)介詞短語，例如：save as is provided in this ordinance, no claim within the jurisdiction of the board shall be actionable in any court.除非本條例另有規(guī)定，否則凡屬仲裁處司法

16、管轄權(quán)范圍內(nèi)的申索，不得在任何法庭進(jìn)行訴訟。二、常用短語 to/in accordance with/in （the）light of 表示“根據(jù)”。 not do consent/authorization of sb.“未經(jīng)某人同意/授權(quán)，不得擅自”，其中“shall not”表示“不得”的意思。 is legitimate for do sth.某人做某事的行為是合法的。 is valid.是有效的。 conforms to/is in conformity with law.是符合法律規(guī)定的。 by a on b ：意為“a對(duì)b的限制”其中by后面的主語是發(fā)出限制 的一方，b是接受限制

17、的一方。 stipulated by/prescribed in：意為“正如在中規(guī)定的”。 this case：意為“在本案中、在本案例中”。 liable for/be obligated to 意為“對(duì)負(fù)責(zé)”。 to/owing to/because of/thanks to 意為“由于”。, herewith, herein等如：the matters in dispute arising from the contract or in connection with performance hereof shall be referred to arbitration as herei

18、nbefore defined.因合同產(chǎn)生的或與合同履行相關(guān)的爭(zhēng)議事項(xiàng)，應(yīng)按前所規(guī)定，提請(qǐng)仲裁。第三部分總結(jié)一、答題三步曲第一步：亮明觀點(diǎn)，非黑即白，切莫含糊。常用答法1. is （not）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 affai

19、rs, which is legitimate. is （not）legal/（not）legitimate/illegal/illegitimate for somebody to do something.例句：it is legal for jia to apply to peoples court for approval.第二步：找出依據(jù)，將法律條文原文寫出。常用短語 according to law第三步：聯(lián)系本案例，將具體的數(shù)字、人物、行為代入法律原文，做適當(dāng)替換和修改進(jìn)行解釋。常用短語 in this case二、常用普通句式1.自日起天內(nèi)within days as of t

20、he day when+句子within days as of the acceptancewithin days since the day +名詞或句子2.以出資make capital contribution in3.向申請(qǐng)批準(zhǔn)apply to for approval4.被視為、被認(rèn)為be deemed to/ be regarded as/be considered as5.會(huì)議必須由2/3以上的股東出席（半數(shù)以上股東通過時(shí)決議通過）the meeting shall not be held unless more than two-thirds shareholders are

21、present.the resolution shall not be adopted unless more than half of shareholders vote for it.6.占70%account for 70 percent of7.期限屆滿之后after the expiration（注意不要用termination）of 三、各章專門術(shù)語務(wù)必精確掌握基礎(chǔ)工作，務(wù)須扎實(shí)謝謝大家！專題二公司法一、專業(yè)詞匯 1limited liability company有限責(zé)任公司2joint stock limited company股份有限公司3prescribe規(guī)定4capita

22、l contributor資本出資人5shareholders assembly股東大會(huì)6shareholders meeting股東會(huì)7articles of association公司章程8resolution決議9affirmative vote贊成票10voting right選舉權(quán)11limitation of action訴訟時(shí)效12actual capital contributor實(shí)際出資人13nominee shareholder名義股東14subsidiary子公司15actual controller實(shí)際控制人16compensation liability賠償責(zé)任17i

23、n name以的名義18registered capital注冊(cè)資本19margin 差額20in kind以實(shí)物21intellectual property知識(shí)產(chǎn)權(quán)22land use right土地使用權(quán)23non-monetary property非貨幣財(cái)產(chǎn)24invalid無效的25bring a lawsuit against/file a lawsuit with對(duì)/向提起訴訟26forms of capital contribution出資方式27assessment 評(píng)估28fail to perform未履行29fail to perform wholly未完全履行30pr

24、eemptive right優(yōu)先購買權(quán)、優(yōu)先認(rèn)股權(quán)31merger合并32split-up分立33dissolution解散34liquidation清算35terms of office任期36waive放棄37succeed/inherit承繼/繼承38deregister 注銷39bankruptcy破產(chǎn)40revoke吊銷41illegal proceeds非法收入42confiscate沒收43established by promotion發(fā)起設(shè)立44promoter發(fā)起人45establishment by public share offer募集設(shè)立46prospectus招股

25、說明書47listed company上市公司48authorization scope授權(quán)范圍49independent director獨(dú)立董事50qualifications and obligations資格和義務(wù)51stock exchange證券交易所52industry and commerce registration authority工商登記機(jī)關(guān)53bylaw公司規(guī)章制度54statutory reserved fund法定公積金55discretionaryreservedfund任意公積金56capital reserved fund資本公積金57registratio

26、n application注冊(cè)申請(qǐng)58make up for the loss彌補(bǔ)虧損59expenditure支出60fidelity忠誠(chéng)61capacity of civil conduct民事行為能力62corruption貪污63bribery賄賂64encroachment of property侵占財(cái)產(chǎn)65misappropriation of property挪用財(cái)產(chǎn)66criminal penalty刑罰67due（債務(wù)）到期68appointment委任69without the consent of 未經(jīng)同意70corporate bond公司債券71interest ra

27、te利率72disclose披露73guaranty擔(dān)保74commission傭金75chairman of the board董事長(zhǎng)76board of directors董事會(huì)77creditors rights債權(quán)78debt債務(wù)79creditor債權(quán)人80prescribe/stipulate（法律）規(guī)定81designate指定82civil proceeding民事訴訟83net assets凈資產(chǎn)84underwriter承銷人/機(jī)構(gòu)85par value票面金額86issue發(fā)行87decrease of capital減資88convert轉(zhuǎn)換二、法律條文要點(diǎn)詳解（一）公

28、司的法人財(cái)產(chǎn)權(quán)公司是企業(yè)法人，有獨(dú)立的法人財(cái)產(chǎn)，享有法人財(cái)產(chǎn)權(quán)。公司以其全部財(cái)產(chǎn)對(duì)公司的債務(wù)承擔(dān)責(zé)任。有限責(zé)任公司的股東以其認(rèn)繳的出資額為限對(duì)公司承擔(dān)責(zé)任；股份有限公司的股東以其認(rèn)購的股份為限對(duì)公司承擔(dān)責(zé)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 shall bear the liabilities for its d

29、ebts with all its property.as for a limited liability company, a shareholder shall be liable for the company to the extent of the capital contributions it has 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）對(duì)外投資的限制

30、。公司可以向其他企業(yè)投資；但是，除法律另有規(guī)定外，不得成為對(duì)所投資企業(yè)的債務(wù)承擔(dān)連帶責(zé)任的出資人。restrictions on investment in other entities a company may invest in other , 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 wh

31、ich it invests.（2）擔(dān)保的限制。公司向其他企業(yè)投資或者為他人提供擔(dān)保，按照公司章程的規(guī)定由董事會(huì)或者股東會(huì)、股東大會(huì)決議；公司章程對(duì)投資或者擔(dān)保的總額及單項(xiàng)投資或者擔(dān)保的數(shù)額有限額規(guī)定的，不得超過規(guī)定的限額。（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, s

32、hareholders meeting or shareholders assembly according 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

33、responsive limited amount.公司為公司股東或者實(shí)際控制人提供擔(dān)保的，必須經(jīng)股東會(huì)或者股東大會(huì)決議。接受擔(dān)保的股東或者受實(shí)際控制人支配的股東不得參加表決。該項(xiàng)表決由出席會(huì)議的其他股東所持表決權(quán)的過半數(shù)通過。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 s

34、hareholder as mentioned in the preceding paragraph 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 matter requires the affirmative votes of more than half of the other shareholders attending the meeting.

35、（二）名義股東和實(shí)際出資人1.有限責(zé)任公司的實(shí)際出資人與名義出資人訂立合同，約定由實(shí)際出資人出資并享有投資權(quán)益，以名義出資人為名義股東，實(shí)際出資人與名義股東對(duì)該合同效力發(fā)生爭(zhēng)議的，如無合同法第五十二條規(guī)定的情形，人民法院應(yīng)當(dāng)認(rèn)定該合同有效。 nominal shareholder and actual investor an actual investor of a limited liability company signs a contract with nominal shareholder, which stipulates that the actual investor shal

36、l make capital contribution and 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 contra

37、ct is valid in the case that no circumstance under article 52 of contract law happens.上述規(guī)定的實(shí)際出資人與名義股東因投資權(quán)益的歸屬發(fā)生爭(zhēng)議，實(shí)際出資人以其實(shí)際履行了出資義務(wù)為由向名義股東主張權(quán)利的，人民法院應(yīng)予支持。名義股東以公司股東名冊(cè)記載、公司登記機(jī)關(guān)登記為由否認(rèn)實(shí)際出資人權(quán)利的，人民法院不予支持。where dispute arises between above-mentioned actual investor and nominal shareholder over the ownership

38、of the rights and interests of investment, 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 sharehol

39、ders list and registration with company registration authority, the peoples court shall not support the defense.實(shí)際出資人未經(jīng)公司其他股東半數(shù)以上同意，請(qǐng)求公司變更股東、簽發(fā)出資證明書、記載于股東名冊(cè)、記載于公司章程并辦理公司登記機(jī)關(guān)登記的，人民法院不予支持。where the actual contributor pleads against the company to change the shareholder, issue the certificate of invest

40、ment, record that on the shareholders 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.名義股東將登記于其名下的股權(quán)轉(zhuǎn)讓、質(zhì)押或者以其他方式處分，實(shí)際出資人以其對(duì)于股權(quán)享有實(shí)際權(quán)利為由

41、，請(qǐng)求認(rèn)定處分股權(quán)行為無效的，人民法院可以參照物權(quán)法第一百零六條的規(guī)定處理。名義股東處分股權(quán)造成實(shí)際出資人損失，實(shí)際出資人請(qǐng)求名義股東承擔(dān)賠償責(zé)任的，人民法院應(yīng)予支持。 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 fact

42、ual rights, the peoples court 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、冒用他人名義出資并將該他人

43、作為股東在公司登記機(jī)關(guān)登記的，冒名登記行為人應(yīng)當(dāng)承擔(dān)相應(yīng)責(zé)任；公司、其他股東或者公司債權(quán)人以未履行出資義務(wù)為由，請(qǐng)求被冒名登記為股東的承擔(dān)補(bǔ)足出資責(zé)任或者對(duì)公司債務(wù)不能清償部分的賠償責(zé)任的，人民法院不予支持。 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 th

44、e company, other 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）股東訴訟1.股東代表訴訟（1）股東通過監(jiān)事會(huì)或者監(jiān)事提起訴訟。公司董事、高級(jí)管理人員執(zhí)行公司職務(wù)時(shí)違反法律、行政法規(guī)或者公司章程的規(guī)定，給公司造成損失的，

45、有限責(zé)任公司的股東、股份有限公司連續(xù)180日以上單獨(dú)或者合計(jì)持有公司1%以上股份的股東，可以書面請(qǐng)求監(jiān)事會(huì)或者不設(shè)監(jiān)事會(huì)的有限責(zé)任公司的監(jiān)事向人民法院提起訴訟。iii shareholder suit representative suit（1）shareholders file a suit through supervisor or board of supervisors when a director or senior manager violates laws, administrative regulations or the articles of association wh

46、ile conducting office affairs, causing losses to the company, the shareholder of a limited liability company or that of a joint stock company separately or aggregately holding 1% or more of the total shares for over 180 consecutive days may require the board of supervisors or the supervisor in a lim

47、ited liability company without board of supervisors in writing to file a suit with the peoples court.（2）股東通過董事會(huì)或者董事提起訴訟。監(jiān)事執(zhí)行公司職務(wù)時(shí)違反法律、行政法規(guī)或者公司章程的規(guī)定，給公司造成損失的，有限責(zé)任公司的股東、股份有限公司連續(xù)180日以上單獨(dú)或者合計(jì)持有公司1%以上股份的股東，可以書面請(qǐng)求董事會(huì)或者不設(shè)董事會(huì)的有限責(zé)任公司的執(zhí)行董事向人民法院提起訴訟。（2）shareholders file a suit through directors or board of dir

48、ectorswhen a supervisor violates laws, administrative regulations or the articles of association while conducting office affairs, causing losses to the company, the shareholder of a limited liability company or that of a joint stock company separately or aggregately holding 1% or more of the total s

49、hares for over 180 consecutive days may require in writing the board of directors or executive director in a limited liability company not setting a board of directors to file a suit with the peoples court.（3）股東直接提起訴訟。監(jiān)事會(huì)、不設(shè)監(jiān)事會(huì)的有限責(zé)任公司的監(jiān)事，或者董事會(huì)、執(zhí)行董事收到上述股東的書面請(qǐng)求后拒絕提起訴訟，或者自收到請(qǐng)求之日起30日內(nèi)未提起訴訟，或者情況緊急、不立即提起訴

50、訟將會(huì)使公司利益受到難以彌補(bǔ)的損害的，有限責(zé)任公司的股東、股份有限公司連續(xù)180日以上單獨(dú)或者合計(jì)持有公司1%以上股份的股東，有權(quán)為了公司的利益以自己的名義直接向人民法院提起訴訟。（3）shareholders file a suit directlywhere the board of supervisors, a supervisor of a limited liability company not setting a board of supervisors, the board of directors or the executive director rejects to fi

51、le a lawsuit after receiving the written request from the said shareholder, or fails to do so within 30 days, or if in an emergency, the failure to file a lawsuit will cause unrecoverable damages to the interests of the company, the shareholder of a limited liability company or that of a joint stock

52、 company separately or aggregately holding 1% or more of the total shares for over 180 consecutive days is entitled to file a lawsuit with the peopls court in its own name.（4）股東對(duì)他人給公司造成損失行為提起訴訟的程序。公司董事、監(jiān)事、高級(jí)管理人員以外的他人侵犯公司合法權(quán)益，給公司造成損失的，有限責(zé)任公司的股東、股份有限公司連續(xù)180日以上單獨(dú)或者合計(jì)持有公司1%以上股份的股東可以書面請(qǐng)求監(jiān)事會(huì)或者監(jiān)事、董事會(huì)或者董事向人

53、民法院提起訴訟，或者直接向人民法院提起訴訟。（4）procedures for shareholders to file a suit against others who cause losses to the companywhere a person other than the directors, supervisors, senior managers infringes the legitimate rights of the company and renders losses thereto, the shareholder of a limited liability co

54、mpany, or the shareholder of a joint stock company separately or aggregately holding 1% or more of the total shares for over 180 consecutive days, may require the board of supervisors, supervisors, board of directors or directors in writing to file a suit with the peoples court.2、股東直接訴訟公司董事、高級(jí)管理人員違反

55、法律、行政法規(guī)或者公司章程的規(guī)定，損害了股東利益的，股東可以依法向人民法院提起訴訟。 direct suitwhere any director or senior manager damages the shareholders interests by violating any law, administrative regulation or the articles of association, the shareholders may file a lawsuit with the peoples court according to the law. （四）有限責(zé)任公司設(shè)立的條

56、件iv establishment conditions of limited liability company1.股東條件condition of shareholder有限責(zé)任公司由50個(gè)以下股東出資設(shè)立。a limited liability company shall be established by not more than 50 shareholders.2.財(cái)產(chǎn)條件有限責(zé)任公司的注冊(cè)資本為在公司登記機(jī)關(guān)登記的全體股東認(rèn)繳的出資額。法律、行政法規(guī)以及國(guó)務(wù)院決定對(duì)有限責(zé)任公司注冊(cè)資本實(shí)繳、注冊(cè)資本最低限額另有規(guī)定的，從其規(guī)定。the registered capital of a