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注冊會計師

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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

協議轉讓

Agree to transfer

合同變更

Alter of contract

年度報告

Annual report

關聯交易

Associated transaction

公司章程

Association of articles

破產財產

Bankrupt property

破產債權

Bankruptcy creditor

破產費用

Bankruptcy expenses

破產法

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

民事權利能力

Civil rights

集體所有權

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

可轉換公司債券

Convertible bond

協同行為

Coordinated behavior

公司債券

Corporate bond

信用評級

Credit rating

債權人委員會

Creditors’ committee

債權人會議

Creditors’ meeting

違約金

Damages for breach of contract 

債務人財產

Debtor’s property

破產宣告

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

Disposal right

解散

Dissolution

新設分立

Division by new establishment

贈與

Donation

提存

Drawing

選舉權

Election rights

發(fā)包人

Employer

股權收購

Equities acquisition

合同成立

Establishment of a contract

核準

Examination and approval

免責條款

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 

擔保

Guaranty

擔保合同

Guaranty contracts

保證期間

Guaranty period

不動產

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) 

內幕交易

Insider trading

資不抵債

Insolvency

脅迫

Intimidation

無效行為

Invalid activities

出資義務

Investment obligation

非公開發(fā)行

Issuance in a non-public manner 

連帶責任保證

Joint and several liability guarantee

共同共有

Joint co-ownership

正當理由

Justified reasons

土地承包經營權

Land contractual operating rights

租賃物

Leased property

法人財產權

Legal person property rights

法定代理人

Legal representatives 

違約責任

Liability for breach of contract

訴訟時效

Limitation of action

有限責任公司

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

重大資產重組

Material assets reorganization

吸收合并

Merger by absorption

新設合并

Merger by consolidation

少數股東權益

Minority shareholder rights 

壟斷行為

Monopolistic practices

壟斷

Monopoly

抵押權

Mortgage

動產

Movable property

名義股東

Nominee shareholder

非貨幣財產出資

Non-monetary contribution

不可替代物

Non-substitute

善意取得

Obtain in good faith

要約

Offer

抵銷

Offset

經營者

Operators

所有權

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

質權

Pledge rights

優(yōu)先清償

Preferential repayment

委托人

Principal

私人所有權

Private ownership

破產和解程序

Procedure of settlement for bankruptcy

加工

Processing

利潤分配

Profit distribution

發(fā)起人

Promoter

發(fā)起設立

Promotion

招股說明書

Prospectus

公積金

Provident fund

物權法

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

Right to know

提議權

Right to propose

破產撤銷權

Right to rescind bankruptcy

優(yōu)先受償權

Right to seek preferential payments of compensation

證券法

Securities Law

證券服務機構

Securities trading service institutions

自益權

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

State ownership

法定退伙

Statutory withdrawal from the partnership

募集設立

Stock flotation

股票

Stocks

停止支付

Stop paying/ Terminate payment

代位權

Subrogation

認購股份

Subscription of shares

可替代物

Substitute

監(jiān)事

Supervisors

補充協議

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

破產抵銷權

The right of set-off

一般取回權

The right to retrieve

民事撤銷權

The right to revoke

交易相對人

Trading counterparties

停市

Trading halt

過戶

Transfer (of securities)

債權轉讓

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

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

Voting rights

債務的免除

Waived obligations

豁免

Waiver

認股權證

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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