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注冊會計師

 東奧會計在線 >> 注冊會計師 >> 政策大綱 >> 正文

2014年注冊會計師考試大綱(綜合階段)

分享: 2014-3-18 14:01:12東奧會計在線字體:

 

經(jīng)濟法

承諾

Acceptance

收購人

Acquirer

要約收購

Acquisition by offer

上市公司收購

Acquisition of a listed company

資產(chǎn)收購

Acquisition of assets

實際出資人

Actual capital contributor

實際控制

Actual control

實際控制人

Actual controller

臨時報告

Ad hoc report

管理人

Administrator

入伙

Admission to a partnership

代理/受托人

Agent

協(xié)議轉(zhuǎn)讓

Agree to transfer

合同變更

Alter of contract

年度報告

Annual report

關(guān)聯(lián)交易

Associated transaction

公司章程

Association of articles

破產(chǎn)財產(chǎn)

Bankrupt property

破產(chǎn)債權(quán)

Bankruptcy creditor

破產(chǎn)費用

Bankruptcy expenses

破產(chǎn)法

Bankruptcy Law

基準日

Base date

大宗交易

Block trading

董事會

Board of directors

監(jiān)事會

Board of supervisors

民事行為能力

Capacity for civil conducts

董事長

Chairperson of the board

民事權(quán)利能力

Civil rights

集體所有權(quán)

Collective ownership

公司分立

Company demergers

公司法

Company Law

股份有限公司

Company limited

公司合并

Company mergers

經(jīng)營者集中

Concentration of operators

一致行動

Consistent act

合同法

Contract Law

承攬人/承包人

Contractor

委托合同

Contracts for commission

承攬合同

Contracts for work

控股股東

Controlling shareholders

可轉(zhuǎn)換公司債券

Convertible bond

協(xié)同行為

Coordinated behavior

公司債券

Corporate bond

信用評級

Credit rating

債權(quán)人委員會

Creditors’ committee

債權(quán)人會議

Creditors’ meeting

違約金

Damages for breach of contract 

債務(wù)人財產(chǎn)

Debtor’s property

破產(chǎn)宣告

Declaration of bankruptcy

減資

Decrease of capital

故意

Deliberate intention

標的物

Delivery of the object

定金

Deposits

注銷登記

Deregistration

董事

Directors

清償

Discharge

持股權(quán)益披露

Disclosure of shareholders’ interest 

任意公積金

Discretionary reserve fund

合同的解除

Dismissal of contract

處分權(quán)

Disposal right

解散

Dissolution

新設(shè)分立

Division by new establishment

贈與

Donation

提存

Drawing

選舉權(quán)

Election rights

發(fā)包人

Employer

股權(quán)收購

Equities acquisition

合同成立

Establishment of a contract

核準

Examination and approval

免責(zé)條款

Exclusion clauses 

執(zhí)行董事

Executive directors

除名

Expel

臨時股東大會

Extraordinary general meeting

不可抗力

Force majeure

欺詐

Fraud

無償劃撥

Free allotment

股東大會

General meeting of shareholders

普通合伙人

General partners

普通合伙企業(yè)

General partnership enterprises

政府債券

Government bond

重大過失

Gross fault 

保證人

Guarantor 

擔(dān)保

Guaranty

擔(dān)保合同

Guaranty contracts

保證期間

Guaranty period

不動產(chǎn)

Immovable property/Real estate

獨立董事

Independent directors

間接收購

Indirect takeover

首次公開發(fā)行

Initial public offering(IPO) 

內(nèi)幕交易

Insider trading

資不抵債

Insolvency

脅迫

Intimidation

無效行為

Invalid activities

出資義務(wù)

Investment obligation

非公開發(fā)行

Issuance in a non-public manner 

連帶責(zé)任保證

Joint and several liability guarantee

共同共有

Joint co-ownership

正當(dāng)理由

Justified reasons

土地承包經(jīng)營權(quán)

Land contractual operating rights

租賃物

Leased property

法人財產(chǎn)權(quán)

Legal person property rights

法定代理人

Legal representatives 

違約責(zé)任

Liability for breach of contract

訴訟時效

Limitation of action

有限責(zé)任公司

Limited liability company

有限合伙人

Limited partner

有限合伙企業(yè)

Limited partnership enterprise

限定交易

Limited trading

清算組

Liquidation committee

清算義務(wù)人

Liquidation obligor

上市公司

Listed company

管理層收購

Management buyout

強制要約

Mandatory offer

操縱市場行為

Market rigging

市場份額

Market share

重大資產(chǎn)重組

Material assets reorganization

吸收合并

Merger by absorption

新設(shè)合并

Merger by consolidation

少數(shù)股東權(quán)益

Minority shareholder rights 

壟斷行為

Monopolistic practices

壟斷

Monopoly

抵押權(quán)

Mortgage

動產(chǎn)

Movable property

名義股東

Nominee shareholder

非貨幣財產(chǎn)出資

Non-monetary contribution

不可替代物

Non-substitute

善意取得

Obtain in good faith

要約

Offer

抵銷

Offset

經(jīng)營者

Operators

所有權(quán)

Ownership

有償出讓

Paid transfer

履行

Perform

重整期間

Period of reorganization

定期報告

Periodic report

配股

Placing

質(zhì)權(quán)

Pledge rights

優(yōu)先清償

Preferential repayment

委托人

Principal

私人所有權(quán)

Private ownership

破產(chǎn)和解程序

Procedure of settlement for bankruptcy

加工

Processing

利潤分配

Profit distribution

發(fā)起人

Promoter

發(fā)起設(shè)立

Promotion

招股說明書

Prospectus

公積金

Provident fund

物權(quán)法

Real Rights Law

注冊資本

Registered capital

重整

Reorganization

收購報告書

Report of acquisition

要約收購報告書

Reports of acquisition by offer

股東會決議

Resolution of shareholders’ meeting

可撤銷合同

Revocable contract

知情權(quán)

Right to know

提議權(quán)

Right to propose

破產(chǎn)撤銷權(quán)

Right to rescind bankruptcy

優(yōu)先受償權(quán)

Right to seek preferential payments of compensation

證券法

Securities Law

證券服務(wù)機構(gòu)

Securities trading service institutions

自益權(quán)

Self-benefit right

股東會

Shareholders’ meeting

短線交易

Short swing trading

簡易交付

Simple delivery

一人有限責(zé)任公司

Single shareholder limited liability company

中小企業(yè)板

Small and medium enterprise (SME) board

個人獨資企業(yè)

Sole proprietorship enterprises

保薦人

Sponsor

國家所有權(quán)

State ownership

法定退伙

Statutory withdrawal from the partnership

募集設(shè)立

Stock flotation

股票

Stocks

停止支付

Stop paying/ Terminate payment

代位權(quán)

Subrogation

認購股份

Subscription of shares

可替代物

Substitute

監(jiān)事

Supervisors

補充協(xié)議

Supplementary terms

盈余公積金

Surplus reserve

暫停上市

Suspend the listing

停牌

Suspend trading 

持續(xù)盈利能力

Sustainable profitability

終止上市

Terminate the listing

合同終止

Terminated contract 

從物

The auxiliary property

消費者利益

The interests of consumers

原物

The original object

主物

The principal property 

股東名冊

The register of shareholders

破產(chǎn)抵銷權(quán)

The right of set-off

一般取回權(quán)

The right to retrieve

民事撤銷權(quán)

The right to revoke

交易相對人

Trading counterparties

停市

Trading halt

過戶

Transfer (of securities)

債權(quán)轉(zhuǎn)讓

Transfer of the creditor’s rights

不能清償

Unable/Fails to pay off

承銷

Undertaking

承銷商

Underwriter

非上市公眾公司

Unlisted public company

用益物權(quán)

Usufruct rights

要約有效期

Valid period of an offer

無效合同

Void contract

一人一票

Voting method of one vote for one

表決權(quán)

Voting rights

債務(wù)的免除

Waived obligations

豁免

Waiver

認股權(quán)證

Warrant

合同簽訂地

Where a contract is signed

國有獨資公司

Wholly state-owned company

抽逃出資

Withdraw paid-in capital

退伙

Withdrawal from the partnership

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