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

Legislation=statute law法律、成文法

parliament議會

Delegated legislation授權(quán)立法

Orders in council委員會命令

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對價

intention意圖

capacity合同能力

Invitation to treat要約邀請

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（附屬擔保品合同）

Executed consideration已履行的對價

Executory consideration待履行的對價

Past consideration過去的對價

Consideration must be sufficient but may not be adequate對價必須充分（有價值），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免責條款

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

Signature（當事人在合同上）簽字

Notice（提醒對方）注意（免責條款）

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如果免責條款存在任何含糊不清之處，法院將作出不利于提出免責條款當事人的解釋Follow us on wechat關(guān)注公眾號-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自愿接受風險

Part C

indemnify補償

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補償

Part D

Agency代理

Ractification追認

Agency by estoppel不容否認代理

Actual authority實際授權(quán)

Apparent/ostensible推定代理

Warrant of authority代理權(quán)保證

Partnership合伙

Severally and jointly liable個別及連帶責任

Limited partnership有限合伙企業(yè)

LLP（limited liability partnership）有限責任合伙企業(yè)

Legal identity法律身份

Legal personality法律人格

Limited liability有限責任

Unlimited company無限責任公司

Limited company有限責任公司

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公眾有限責任公司

Registration登記

Certificate of registration登記的資格證書

Trading certificate交易證書

Lifting the veil of incorporation揭開公司面紗

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真實的，有誠意的

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-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)先認購權(quán)

Bonus issue發(fā)行紅股/股票股利

Rights issue認股權(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浮動抵押

Crystallization of a floating charge浮動抵押的明確化

Capital maintenance資本保全

Solvency償付能力

Issue shares at a premium溢價發(fā)行股票

Issue shares at a discount折價發(fā)行股票

Underwriting fees承銷費用

Stringent嚴格的

Distribute dividend派發(fā)股息

Accumulated realized profit累計已變現(xiàn)利潤

Accumulated realized profit累計已變現(xiàn)損失

Undistributable reserves不可分配準備

Part F

Director董事

Board of director董事會

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

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審計人員的任職資格

Annual general meeting年度全體會議

Extraordinary general meeting臨時全體會議

resolution決議

Ordinary resolution普通決議

Special resolution特別決議

Written resolution書面決議

Notice通知

Special notice特別通知

The chairman會議主席

Quorum法定人數(shù)

vote表決

proxies表決代理人

Minutes會議記錄

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強制清算

liquidator清算人

administration財產(chǎn)管理

Part H

Corporate governance公司治理

stakeholder利益相關(guān)人

Financial statement財務(wù)報表

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

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

Unitary board of director單一董事會

Supervisory board監(jiān)事會

Transparency透明性

Insider dealing內(nèi)幕交易

Insider information內(nèi)幕信息

Money laundering洗錢

Fraudulent trading欺詐性交易

Wrongful trading不法交易

      點擊在線咨詢澤稷老師，ACCA中文寶典免費領(lǐng)，更有機會獲得海量免費ACCA學(xué)習(xí)資料。