2020注冊會計師中華網(wǎng)校經(jīng)濟法英語講義

1、專題一經(jīng)濟法英語基礎第一部分解題要點和方法一、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意指轉讓。assign the rights to a third party.把權利轉讓給第三方。二、法律英語的關鍵：用詞專業(yè)；表達清晰；忠實原文；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引導句型，表示：除外o

2、therwise常與unless共同使用，出現(xiàn)在unless引導的狀語從句中，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 要約以對話方式作出的，應當即時作出承諾，但當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，用來修飾前面的動詞，后面主要是接一種方式，所以，該句型通常都是：動詞+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修飾動詞時，語法結構與otherwise than相同，但是ot

5、her than除了可以修飾動詞，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”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:.在不損害貴行權力和自由裁量權的

7、前提下，本公司茲授權貴行或貴行代理人采取但不限于以下行為的權利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)定的免責事由使不能履行義務的一方免除了支付損害賠償金、罰金和其它合同制裁的責任。 表示：“凡”或“如”相當于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 因當事人一方的違約行為，侵害對方人身、財產(chǎn)權益的，受損害方有權選擇依照本法要求其承擔違約責任或者依照其他法律要求其承擔侵權責任。 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.法官可應羈押中的上訴人的申請，為了使上訴人能出席其上訴或其中任何申請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）一人有限責任公司，是指只有一個自然人股東或者一個法人股東的有

11、限責任公司。 that表示：“如果/倘若”或者“但”該句型放在句首， 引導出條件分句，與if ，when, where引導出的法律條件句沒有本質上的差異，但是如果該短語之前存在一個主句，則它表示的是一個與之前陳述相反的例外，相當于“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，可以隨時對作業(yè)進度、質量進行檢查。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.被許可方無權就上述任何行為起訴，但許可方可自由決定在自負費用的條件下，以許可方和被許可方雙方名義或任何一方名義，對實際發(fā)生的或被威脅到的侵權行為提起訴訟，或以其他方式阻止或防止該等侵權行為。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 當事人一方不履行合同義務或者履行合同義務不符合約定的，在履行義務或者采取補救措施后，對方還有其他損失的，應當賠償損失。except 表示“除外”，后面可以跟一個名詞性短語， 也可以跟一個從句或另一個介詞短語，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、管轄權范圍內的申索，不得在任何法庭進行訴訟。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，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“對負責”。 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的爭議事項，應按前所規(guī)定，提請仲裁。第三部分總結一、答題三步曲第一步：亮明觀點，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，做適當替換和修改進行解釋。常用短語 in this case二、常用普通句式1.自日起天內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.向申請批準apply to for approval4.被視為、被認為be deemed to/ be regarded as/be considered as5.會議必須由2/3以上的股東出席（半數(shù)以上股東通過時決議通過）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、各章專門術語務必精確掌握基礎工作，務須扎實謝謝大家！專題二公司法一、專業(yè)詞匯 1limited liability company有限責任公司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6shareholders meeting股東會7articles of association公司章程8resolution決議9affirmative vote贊成票10voting right選舉權11limitation of action訴訟時效12actual capital contributor實際出資人13nominee shareholder名義股東14subsidiary子公司15actual controller實際控制人16compensation liability賠償責任17i

23、n name以的名義18registered capital注冊資本19margin 差額20in kind以實物21intellectual property知識產(chǎn)權22land use right土地使用權23non-monetary property非貨幣財產(chǎn)24invalid無效的25bring a lawsuit against/file a lawsuit with對/向提起訴訟26forms of capital contribution出資方式27assessment 評估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、優(yōu)先認股權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)起設立44promoter發(fā)起人45establishment by public share offer募集設立46prospectus招股

25、說明書47listed company上市公司48authorization scope授權范圍49independent director獨立董事50qualifications and obligations資格和義務51stock exchange證券交易所52industry and commerce registration authority工商登記機關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注冊申請58make up for the loss彌補虧損59expenditure支出60fidelity忠誠61capacity of civil conduct民事行為能力62corruption貪污63bribery賄賂64encroachment of property侵占財產(chǎn)65misappropriation of property挪用財產(chǎn)66criminal penalty刑罰67due（債務）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擔保74commission傭金75chairman of the board董事長76board of directors董事會77creditors rights債權78debt債務79creditor債權人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/機構85par value票面金額86issue發(fā)行87decrease of capital減資88convert轉換二、法律條文要點詳解（一）公

28、司的法人財產(chǎn)權公司是企業(yè)法人，有獨立的法人財產(chǎn)，享有法人財產(chǎn)權。公司以其全部財產(chǎn)對公司的債務承擔責任。有限責任公司的股東以其認繳的出資額為限對公司承擔責任；股份有限公司的股東以其認購的股份為限對公司承擔責任。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，不得成為對所投資企業(yè)的債務承擔連帶責任的出資人。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）擔保的限制。公司向其他企業(yè)投資或者為他人提供擔保，按照公司章程的規(guī)定由董事會或者股東會、股東大會決議；公司章程對投資或者擔保的總額及單項投資或者擔保的數(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際控制人提供擔保的，必須經(jīng)股東會或者股東大會決議。接受擔保的股東或者受實際控制人支配的股東不得參加表決。該項表決由出席會議的其他股東所持表決權的過半數(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）名義股東和實際出資人1.有限責任公司的實際出資人與名義出資人訂立合同，約定由實際出資人出資并享有投資權益，以名義出資人為名義股東，實際出資人與名義股東對該合同效力發(fā)生爭議的，如無合同法第五十二條規(guī)定的情形，人民法院應當認定該合同有效。 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)定的實際出資人與名義股東因投資權益的歸屬發(fā)生爭議，實際出資人以其實際履行了出資義務為由向名義股東主張權利的，人民法院應予支持。名義股東以公司股東名冊記載、公司登記機關登記為由否認實際出資人權利的，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.實際出資人未經(jīng)公司其他股東半數(shù)以上同意，請求公司變更股東、簽發(fā)出資證明書、記載于股東名冊、記載于公司章程并辦理公司登記機關登記的，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轉讓、質押或者以其他方式處分，實際出資人以其對于股權享有實際權利為由

41、，請求認定處分股權行為無效的，人民法院可以參照物權法第一百零六條的規(guī)定處理。名義股東處分股權造成實際出資人損失，實際出資人請求名義股東承擔賠償責任的，人民法院應予支持。 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關登記的，冒名登記行為人應當承擔相應責任；公司、其他股東或者公司債權人以未履行出資義務為由，請求被冒名登記為股東的承擔補足出資責任或者對公司債務不能清償部分的賠償責任的，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)事會或者監(jiān)事提起訴訟。公司董事、高級管理人員執(zhí)行公司職務時違反法律、行政法規(guī)或者公司章程的規(guī)定，給公司造成損失的，

45、有限責任公司的股東、股份有限公司連續(xù)180日以上單獨或者合計持有公司1%以上股份的股東，可以書面請求監(jiān)事會或者不設監(jiān)事會的有限責任公司的監(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）股東通過董事會或者董事提起訴訟。監(jiān)事執(zhí)行公司職務時違反法律、行政法規(guī)或者公司章程的規(guī)定，給公司造成損失的，有限責任公司的股東、股份有限公司連續(xù)180日以上單獨或者合計持有公司1%以上股份的股東，可以書面請求董事會或者不設董事會的有限責任公司的執(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、不設監(jiān)事會的有限責任公司的監(jiān)事，或者董事會、執(zhí)行董事收到上述股東的書面請求后拒絕提起訴訟，或者自收到請求之日起30日內未提起訴訟，或者情況緊急、不立即提起訴

50、訟將會使公司利益受到難以彌補的損害的，有限責任公司的股東、股份有限公司連續(xù)180日以上單獨或者合計持有公司1%以上股份的股東，有權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、高級管理人員以外的他人侵犯公司合法權益，給公司造成損失的，有限責任公司的股東、股份有限公司連續(xù)180日以上單獨或者合計持有公司1%以上股份的股東可以書面請求監(jiān)事會或者監(jiān)事、董事會或者董事向人

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）有限責任公司設立的條

56、件iv establishment conditions of limited liability company1.股東條件condition of shareholder有限責任公司由50個以下股東出資設立。a limited liability company shall be established by not more than 50 shareholders.2.財產(chǎn)條件有限責任公司的注冊資本為在公司登記機關登記的全體股東認繳的出資額。法律、行政法規(guī)以及國務院決定對有限責任公司注冊資本實繳、注冊資本最低限額另有規(guī)定的，從其規(guī)定。the registered capital of a