2017注册会计师-经济法英语串讲.doc

2018年注册会计师考试辅导 经济法英语前言一、答题三步曲第一步：亮明观点，非黑即白，切莫含糊。常用答法（一）做法合法或不合法1.××× is （not）legal/（not） legitimate/illegal/illegitimate. 例句：As proposition is not legitimate2.×××，which is （not）legal/（not）legitimate/illegal/illegitimate.例句：It is stipulated that Ding conducts partnership affairs, which is legitimate. 3.it is （not）legal/（not）legitimate/illegal/illegitimate for somebody to do something. 例句：It is legal for A to apply to Peoples Court for approval.（二）谁可以或不能Somebody can （not） do例句：Mr. Li cant use his name as investment.第二步：找出依据，将法律条文原文写出。必用短语： according to × law 或 as is provided in × law 例句：As is provided in China Company Law, shareholder is prohibited to invest by his name.第三步：视具体的案例和问题而定（一）前两步已经全面回答问题的，可省略例：Mr. Li cant use his name as investment. As is provided in Company Law, shareholder is prohibited to invest by his name.（二）通常是必须补充说明本案具体情况联系本案例，将具体的数字、人物、行为代入法律原文，做适当替换和修改进行解释。例：Cs assertion that B cant withdraw from company A is illegal. As provided in Company Law, a company can decrease its registered capital by buying shares from shareholders, When B intends to withdraw from company A, the latter shall obey the legal process of decreasing registered capital.二、答题注意1.先用中文组织好答案，简单、直接2.句式尽量简单易懂，不要太过复杂3.专业术语要记牢写对专题一合同法 + 物权法考情分析今年的合同法是原合同法总则和合同法分则两章的结合，在注会考试中是很重要的章节，但目前为止没有考过英语考题，出题的概率较高；物权法单独出题概率不大但很可能跟合同法结合出考题。 第一节合同成立与效力问题一、专业词汇1Contract law合同法2Conclude/enter into订立（合同）3Perform/fulfill履行（合同）4Related/concerning parties当事人5Offer要约6Acceptance承诺7Offeror要约人8Offeree受要约人9Revoke撤销10Substantial modification实质性变更11Effectiveness-pending contract效力待定合同12Void contract 无效合同13Voidable contract可撤销合同14Counterparty相对人15Principal委托人,被代理人16Ratify追认二、具体规则（一）合同订立1.当事人订立合同的一般程序包括要约、承诺两个阶段。The parties shall conclude a contract in the form of an offer and an acceptance.2.撤销要约An offer may be revoked.撤销要约的通知应当在受要约人发出承诺通知之前到达受要约人。The revocation notice shall reach the offeree before it has dispatched a notice of acceptance.但法律规定的三种情形不得撤销。But there are three situations stipulated by the law wherein offer shall not be revoked.该三种情形为：要约人确定了承诺期限的；The offeror indicates a fixed time for acceptance；以其他形式明示要约不可撤销；Otherwise explicitly states that the offer is irrevocable；受要约人有理由认为要约是不可撤销的，并已经为履行合同作了准备工作。The offeree has reasons to rely on the offer as being irrevocable and has made preparation for performing the contract.3.要约的变更The alternation of offer有关合同标的、数量、质量、价款或报酬、履行期限、履行地点和方式、违约责任和解决争议方法等的变更，是对要约内容的实质性变更。The modification relating to the subject matter, quantity, quality, price or remuneration, time or place or method of performance, liabilities for breach of contract and method of dispute resolution and so on shall constitute the substantial modification of an offer.受要约人对要约内容做出实质性变更的，为新要约。If the offeree substantially modifies the contents of the offer, it shall constitute a new offer.（二）合同的生效依法成立的合同，自成立时生效。法律、行政法规规定应当办理批准、登记等手续生效的，依照其规定。The contract established according to law becomes effective upon its establishment. With regard to contracts that are subject to approval or registration as stipulated by relevant laws or administrative regulations, the provisions thereof shall be followed.（三）效力待定的合同Effectiveness-pending contract理解：效力待定合同，不属于无效合同，也不是可撤销合同,是指某些方面不符合合同生效的要件，其效力处于一种不确定的状态，可以采取一定的措施加以补救。在没有采取补救措施之前，称之为效力待定合同。根据合同法的规定，效力待定合同包括以下几种类型：1.限制民事行为能力人独立订立的与其年龄、智力、精神状况不相适应的合同。A person with limited civil capacity of conduct concludes a contract by himself that is not appropriate to the person's age, intelligence or mental health conditions2.无权代理人订立的合同。A contract concluded by an actor who has no power of agency.相对人可以催告被代理人在1个月内予以追认。被代理人未作表示的，视为拒绝追认。合同被追认之前，善意相对人有撤销的权利。The counterparty may urge the principal to ratify it within one month. It shall be regarded as a refusal of ratification that the principal does not make any expression. A bona fide counterparty has the right to withdraw it before the contract is ratified.3.无处分权人订立的买卖合同有效。无处分权的人处分他人财产，合同有效，没有获得标的物所有权的买方可以要求出卖人承担违约责任。Where a person disposes other persons property without right of disposal, the contract thereto shall be valid. The buyer who does not obtain the ownership of the subject matter may demand the seller to take the responsibility for breach of contract.（四）可撤销合同以下合同当事人可以申请撤销：（1）重大误解；（2）显失公平；（3）欺诈、胁迫、乘人之危订立的合同Revocable contractThe concerning parties may apply to revoke the contract on the occasion of following circumstances:（1） Major misconception;（2） Obvious unfairness;（3） Contract signed through the use of fraud, coercion or exploitation of the partys unfavorable position 撤销权行使的期限为债权人知道或应当知道撤销事由之日起1年。The term for exercising the revocation right shall be 1 year as of the day when the creditor knows or shall know the cause thereof. 第二节合同的履行一、专业词汇1Right to defense in the performance履行抗辩权2Right to defense of simultaneous performance同时履行抗辩权3Pre-perform plead rights先履行抗辩权4Right to defense of uncertain performance不安抗辩权5Evade debts逃避债务6Creditworthiness信誉7Supplementary terms协议补充8Subrogation rights代位权9Right of revocation撤销权10Obligor债务人11Obligee债权人12Secondary obligor次债务人13A third party第三人二、具体规则（一）向第三人履行和由第三人履行1.当事人约定由债务人向第三人履行债务的，债务人未向第三人履行债务或者履行债务不符合约定，应当向债权人承担违约责任。Where the parties agree that the obligor shall perform the obligations to a third party, and the obligor fails to perform its obligations to such third party or its performance of the obligations is not in conformity with the agreement, the obligor shall be liable to the obligee for breach of contract.2.当事人约定由第三人向债权人履行债务，第三人不履行债务或者履行债务不符合约定，债务人应当向债权人承担违约责任。Where the parties agree that a third party performs the obligations to the obligee, and the third party fails to perform the obligations or the performance is not in conformity with the agreement, the obligor shall be liable to the obligee for breach of contract.（二）双务合同的履行抗辩权1.合同的履行抗辩权种类合同的履行抗辩权包括：同时履行抗辩权、先履行抗辩权和不安抗辩权。Right to defense of simultaneous performance；pre-perform plead right；right to defense of uncertain performance.2.具体的抗辩权（1）同时履行抗辩权Right to defense of simultaneous performance当事人互负债务，没有先后履行顺序的，应当同时履行。一方在对方履行之前有权拒绝其履行要求。一方在对方履行债务不符合约定时，有权拒绝其相应的履行要求。Where both parties have obligations toward one another and there is no order of priority in respect of the performance of obligations, the parties shall perform the obligations simultaneously. Each party has the right to reject any demand by the other party for performance prior to the performance by the other party. If the performance of the obligations of the party who is to perform first is not in conformity with the agreement, the party who is to perform later has the right to reject the other party's demand for corresponding performance.（2）先履行抗辩权当事人互负债务，有先后履行顺序，先履行一方未履行的，后履行一方有权拒绝其履行要求。先履行一方履行债务不符合约定的，后履行一方有权拒绝其相应的履行要求。Article 67 Where both parties have obligations toward each other and there is an order of priority in respect of the performance, and the party who is to perform first fails to perform, the party who is to perform later has the right to reject the other party's demand for performance. If the performance of the obligations of the party who is to perform first is not in conformity with the agreement, the party who is to perform later has the right to reject the other party's demand for corresponding performance.（3）不安抗辩权Right to defense of uncertain performance应当先履行债务的当事人，有确切证据证明对方有下列情形之一的，可以中止履行：The party required to perform first may suspend its performance if it has conclusive evidence showing that the other party is under any of the following circumstances:经营状况严重恶化；Its business has seriously deteriorated; 转移财产、抽逃资金，以逃避债务；It has engaged in transfer of assets or withdrawal of funds for the purpose of evading debts;丧失商业信誉；It has lost its business creditworthiness;有丧失或者可能丧失履行债务能力的其他情形。It is in any other circumstance which will or may cause it to lose its ability to perform.先履行义务的一方当事人在行使不安抗辩权时需注意的问题要有对方当事人不能履行合同的确切证据，否则，应承担违约责任。Where a party suspends performance without conclusive evidence, it shall be liable for breach of contract.当事人行使不安抗辩权中止履行合同的，应及时通知对方，而不是立即解除合同。只有在对方当事人在合理期限内未恢复履行能力并且未提供担保的，方能解除合同。Where the related party uses right to defense of uncertain performance, he shall promptly inform the other party of suspending the contract and but not terminating. A party shall not terminate the contract unless the other party fails to recover the ability to perform the contract and offer security within a reasonable time limit.（三）合同的保全:1.代位权Subrogation rights代位权，是指因债务人怠于行使其到期债权，对债权人造成损害的，债权人可以向人民法院请求以自己的名义代位行使债务人的债权，但该债权专属于债务人自身的除外。Where the obligor is negligent in exercising its due creditor's right, thereby harming the obligee's interests, the obligee may petition the People's Court for subrogation in its own name, except that the creditor's right exclusively belongs to the obligor.代位权的行使范围以债权人的债权为限。债权人行使代位权的必要费用，由债务人负担。The extent to which the subrogation rights can be exercised is limited to the obligee's rights. The expenses necessary for the obligee to exercise such subrogation rights shall be borne by the obligor.2.撤销权Right of revocation指债务人实施了减少财产行为，危及债权人债权实现时，债权人为保障自己的债权请求人民法院撤销债务人处分行为的权利。Where the obligor gives up its claims against a third party that is due or assigns its property without reward, thereby harming the obligee's interests, the obligee may petition the People's Court for revocation of the obligor's act.债权人行使撤销权的情形是：债务人的无偿行为，不论第三人是否善意取得，均可撤销。Where the obligor assigns its property without reward, no matter the third party is in good faith or not, the action may be revoked.债务人的有偿行为（以明显不合理的低转让财产），以第三人的恶意取得为要件，如果第三人主观上无恶意，则债权人不能行使撤销权。如果债务人以明显不合理的高价收购他人财产，债权人也可以依法行使撤销权。Where the obligor assigns its property at an obvious unreasonable low price, the element of the revocation right is the third party is not in good faith. If the third party is in good faith, the obligee shall not use the revocation right. If obligor buys others property at an obvious unreasonable high price, the obligee shall use the revocation right according to law.撤销权的行使范围以债权人的债权为限。债权人行使撤销权的必要费用，由债务人负担，第三人有过错的，应适当分担。 The extent to which the right of revocation can be exercised is limited to the rights of the obligee. The expenses necessary for the obligee to exercise the right of revocation shall be borne by the obligor, and a third party shall pay corresponding part thererof if at fault.撤销权自债权人知道或者应当知道撤销事由之日起1年内行使，自债务人的行为发生之日起5年内没有行使撤销权的，该撤销权消灭。The right of revocation shall be exercised within one year from the date the obligee knows or should have known of the matter for cancellation. Such right shall lapse if the obligee fails to exercise such rights within five years from the date of the occurrence of such act.第三节合同的终止与违约责任一、专业词汇1Terminate解除2Offset抵销3Continue to perform its obligations继续履行4Liquidated damages违约金5Deposit定金6Compensation for damages赔偿损失7Force majeure不可抗力二、具体规则（一）合同的终止1.解除（1）合同合意解除：当事人协商一致，可以解除合同。当事人可以约定一方解除合同的条件。解除合同的条件成就时，解除权人可以解除合同。The parties may terminate a contract if they reach a consensus through consultation.The parties may agree upon conditions under which either party may terminate the contract. Upon satisfaction of the conditions, the party who has the right to terminate may terminate the contract.（2）合同的法定解除：有下列情形之一的，当事人可以单方面解除合同：The parties to a contract may unilaterally terminate the contract under any of the following circumstances:因不可抗力致使不能实现合同目的；it is rendered impossible to achieve the purpose of contract due to an event of force majeure;在履行期限届满之前，当事人一方明确表示或者以自己的行为表明不履行主要债务；prior to the expiration of the period of performance, the other party expressly states, or indicates through its conduct that it will not perform its main obligation;当事人一方迟延履行主要债务，经催告后在合理期限内仍未履行；the other party delayed performance of its main obligation, and fails to perform within a reasonable period after such performance has been demanded;当事人一方迟延履行债务或者有其他违约行为致使不能实现合同目的。the other party delays performance of its obligations, or breaches the contract in some other manner, rendering it impossible to achieve the purpose of the contract;2.抵销（1）法定抵销：当事人互负到期债务，该债务的标的物种类、品质相同的，任何一方可以将自己的债务与对方的债务抵销，但依照法律规定或者按照合同性质不得抵销的除外。Where the parties are liable to one another for obligations that are due, and if the type and nature of the subject matter of such obligations are the same, any party may offset its own obligation against the obligation of the other party, unless such offset is not allowed according to the laws and regulations or cannot be made given the nature of the contract.（2）当事人互负债务，标的物种类、品质不相同的，经双方协商一致，也可以抵销。Where the parties have obligations towards one another, and the type and nature of such obligations are different, the obligations may also be offset upon consensus between the parties after consultation.（二）承担违约责任的方式1.继续履行当事人一方未支付价款或者报酬的，对方可以要求其支付价款或者报酬。当事人一方不履行非金钱债务或者履行非金钱债务不符合约定的，对方可以要求履行，但有下列情形之一的除外：If a party fails to pay the price or remuneration, the other party may request it to make the payment.Where a party fails to perform the non-monetary obligations or its performance of non-monetary obligations fails to satisfy the terms of the contract, the other party may request to perform except under any of the following circumstances:（1）法律上或者事实上不能履行；It is unable to be performed in law or in fact;（2）债务的标的不适合于强制履行或者履行费用过高；The subject matter of the obligation is unfit for compulsory execution or the performance expenses are excessively high;（3）债权人在合理期限内未要求履行。The obligee does not require performance within a reasonable time limit.2.采取补救措施受损害方可以根据标的的性质以及损失的大小，合理选择要求对方采取修理、更换、重作、退货、减少价款或者报酬等补救措施。The damaged party may, in light of the nature of the subject matter and the degree of loss, reasonably choose to request the other party to bear the liabilities for the breach of contract such as repairing, substituting, reworking, returning the goods, or reducing the price or remuneration.3.赔偿损失Compensation for damages损失赔偿额应当相当于因违约所造成的损失，包括合同履行后可以获得的利益。The amount of compensation for losses shall be equal to the losses caused by the breach of contract, including the profit gained after the performance of the contract；4.支付违约金Liquidated damages（1）约定的违约金低于造成的损失