ACCAF4专业词汇中英对照..doc

ACCA F4专业词汇中英对照刚刚接触ACCA吋血临的困难主要来自两方町一个是英文教材的使用，二是长期以来形成 的针对中国考试固有的思维方式第二个问题需要经过一段时间的学习和做题慢慢学握英文 考试的解题思路，熟悉ACCA的作答模式対于提高英语水平这个问题，我们可以先从掌握ACCA词汇入手，逐渐了解专业名词的表达 方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容今天浦江.财经和大家分 享的是ACCA初级阶段F4涉及的词汇，帮助大家快速入门高效学习一）1. Apparent authority：表面权限Appare nt authority is the authority which an age nt appears to have to a third party. A con tract made within the scope of such authority will bind the prin cipal even though the age nt was not following their instructions.2. Appeal court：上诉法院The appeal court is the court to which an appeal is made against the ruling or the sentence.3. Ante-natal care：产前护理Ante-natal care is an employee has a right not to be un reas on ably refused time off for an te-natal care during working hours.4. Civil court：民事法庭In a civil suit,one party who feels they were harmed brings a complaint against another party.5-Civil law：民法Civil law exists to regulate disputes over the rights and obligations of persons dealing with each other and seeks to compensate injured parties・6.Collateral contract：附属合同A collateral con tract is a con tract where con siderati on is provided by the maki ng of ano ther con tract.For example,if there are two separate con tracts, one betwee n A and B and one betwee n A and C’on terms which in volve some con certed action between B and C,there may be a con tract between B and C・7>Common law：习惯法Comm on law is the body of legal rules comm on to the whole country which is embodied in judicial decisions.8. Consideration:对价Con siderati on is an esse ntial part of most contracts .It is what each party brings to the contract.9. Constructive dismissal：推定解雇Constructive dismissal is where the employer commits a breach of contract,thereby causing the employee to resign.By implication,this is also dismissal without notice・10. Contextual rule：关联规则The con textual rule mea ns that a word should be construed in its con text:it is permissible to look at the statute as a whole to discover the meaning of a word in it.ll.Contributory negligence：共同过失A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own in jury or loss,this is known as con tributory neglige nee.12. Counter-offer：反要约A counter-offer is a final rejection of the original offer.lf a counter-offer is made,the original offeror may accept it,but if they reject it,their original offer is no longer available for acceptanee.（二）13. County Court：地方法院County Courts hear claims in con tract and tort,equitable matters and land and probate disputes among others.14. Court of Appeal：上诉法院The Court of Appeal hears appeals from the County Court,the High Court,the Restrictive Practices Court and the Employment Appeal Tribunal.15. Criminal law：刑法In criminal cases,the state prosecutes the wrongdoer.16. Crown Court：刑事法庭The Crown Court hears appeals from Magistrates^ourts.17. Declaration of solvency：有偿付能力的声明A voluntary winding up is a members'voluntary winding up only if the directors make and deliver to the Registrar a declaration of solvency.18. Duty of care：谨慎义务In the Iandmark case of Donoghue v Stevenson 1932 the House of Lords ruled that a person might owe a duty of care to another with whom they had no contractual relationship at all.The doctrine has been refined in subsequent rulings,but the principle is unchanged>19. Equity：衡平法Equity is a term which applies to a specific set of legal principles which were developed by the Court of Cha ncery to suppleme nt(but not replace)the comm on law」t is based on fair deali ngs betwee n the parties」t added to and improved on the comm on law by in troduci ng the con cept of fairness.20. Exclusion clause：除外条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for n eglige nee.21. Express authority：明示权限Express authority is a matter between principal and agent.This is authority explicitly given by the prin cipal to the age nt to perform particular tasks,al ong with the powers n ecessary to perform those tasks.22. Exemption clauses：免责条款An exclusi on clause may attempt to restrict one party's liability for breach of con tract or for n eglige nee.23. Executed consideration：已履行的对价Executed con sideratio n is an act in retur n for a promise such as paying for goods when the shopkeeper hands them over.24. Executory consideration：待履行的对价Executory consideration is a promise given for a promise,such as promising to pay for goods that the shopkeeper puts on order for you.25.liquidation：清算Liquidation means that the company must be dissolved and its affairs'wound up1,or brought to an end.。