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注会综合阶段英语水平提升班——第九单元

t-admin154 网校老师 发表于 2017-10-29 16:53:53 | 评论:0  查看:589次 [注会英语]
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Unit 9 Economic law
Typical features of legal English vocabulary
1.使用正式的词语
如:       
buy                                         purchase
according to                         in accordance with
show                                         demonstrate
enough                                     sufficient
must may will                         shall
2.使用具有特殊含义的常用词
如:       
consideration                                 对价
Party                                                 合约方
Sentence                                         判决
Appeal                                             上诉
3.使用古代英语
如:       
hereafter                                         此后
Hereof                                         在本文件中
Therefrom                                         由此
Whereof                                         关于那个
4.使用外来语(法语, 拉丁语)
如:        
alibi                                     不在犯罪现场
Ad hoc                                         临时地,专门地
5.使用配对词
如: entirely and completely, within and under the terms of, just and reasonable, true and correct.
Typical features of legal English sentence
1.大量使用陈述句
如:
In entering into a contract, the parties shall have the appropriate capacities for civil rights and civil acts.
当事人订立合同,应当具有相应的民事权利能力和民事行为能力。
2.用被动句
如:
The issuing and trading of securities must be conducted in accordance with laws and administrative regulations. Fraudulent and insider trading and manipulation of the securities market are prohibited.
证券的发行、交易活动,必须遵守法律、行政法规;禁止欺诈、内幕交易和操纵证券市场的行为。
3.广泛使用长句
如:
Article 67: When a major event occurs that may have a relatively major impact on the price at which a listed company,shares are traded and the investors have no knowledge of the event,the listed company shall immediately submit an ad hoc report on the details of such major event to the State Council,securities regulatory authority and the stock exchange,and announce the same. The report shall explain the reasons for the occurrence of the event,the current status and the possible legal consequences that may arise.
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第六十七条 发生可能对上市公司股票交易价格产生较大影响的重大事件,投资者尚未得知时,上市公司应当立即将有关该重大事件的情况向国务院证券监督管理机构和证券交易所报送临时报告,并予公告,说明事件的起因、目前的状态和可能产生的法律后果。
4.规范使用时态和情态动词
如:
A contract is formed once the acceptance becomes effective.
承诺生效时合同成立。
The terms of the acceptance shall be identical to those of the offer.
承诺的内容应当与要约的内容一致。
1.公司法律制度Company Law of the People's Republic of China
2.证券法律制度Securities Law of the People's Republic of China
3.破产法律制度Enterprise Bankruptcy Law of the People's Republic of China
4.合同法律制度Contract Law of the People's Republic of China
5.竞争法律制度Law of the People's Republic of China for Countering Unfair Competition
Company Law of the People's Republic of China
Contents 目录
Chapter I General Provisions 总则
Chapter II Establishment and Governance of A Limited Liability Company
第二章 有限责任公司的设立和组织机构
Section 1 Establishment
Section 2 Governance
Section 3 Special Provisions on Single Shareholder Limited Liability Companies
Section 4 Special Provisions on Wholly State-Owned Companies
第一节 设 立
第二节 组织机构
第三节 一人有限责任公司的特别规定
第四节 国有独资公司的特别规定
Chapter III Transfers of Limited Liability Company Stock Rights
第三章 有限责任公司的股权转让
Chapter IV Establishment and Governance of A Joint Stock Limited Company
Section 1 Establishment
Section 2 Shareholders' Assembly
Section 3 Boards of Directors and Managers
Section 4 Boards of Supervisors
Section 5 Special Provisions on the Governance of A Listed Company
第四章 股份有限公司的设立和组织机构
第一节 设 立
第二节 股东大会
第三节 董事会、经理
第四节 监事会
第五节 上市公司组织机构的特别规定
Chapter V Issuance and Transfers of Shares in A Joint Stock Limited Company
Section 1 Issuance of Shares
Section 2 Transfers of Shares
第五章 股份有限公司的股份发行和转让
第一节 股份发行
第二节 股份转让
Chapter VI Qualifications and Duties of Company Directors, Supervisors and Senior Managers
第六章 公司董事、监事、高级管理人员的资格和义务
Chapter VII Corporate Bonds
第七章 公司债券
Chapter VIII Financial Affairs and Company Accounts
第八章 公司财务、会计
Chapter IX Merger and Demergers; Increases and Decreases in Registered Capital
第九章 公司合并、分立、增资、减资
Chapter X Company Dissolutions and Liquidations
第十章 公司解散和清算
Chapter XI Branches of Foreign Companies
第十一章 外国公司的分支机构
Chapter XII Legal Liability
第十二章 法律责任
Chapter XIII Supplementary Provisions
第十三章 附 则
Article 23 A limited liability company shall have:
1. No less than the minimum number of shareholders required by law;
2. No less than the minimum proportion of paid in capital as a percentage of registered capital;
3. Articles of association formulated by its shareholders;
4. A name and a governance structure that complies with the requirements applicable to a limited liability company; and
5. An address.
第二十三条 设立有限责任公司,应当具备下列条件:
(一)股东符合法定人数;
(二)股东出资达到法定资本最低限额;
(三)股东共同制定公司章程;
(四)有公司名称,建立符合有限责任公司要求的组织机构;
(五)有公司住所。
Article 26 The registered capital (注册资本) of a limited liability company shall be the total amount of capital contributions (出资) subscribed to (认购,订阅) by all the shareholders listed in the company register. The amount of initial capital paid in (实缴资本) by all shareholders shall be not less than 20% of its registered capital and shall be not less than the statutory (法定的) minimum amount of registered capital. The shareholders shall pay in (缴纳) the remaining amount of registered capital within 2 years of the date on which the company is incorporated, other than in the case of an investment company, for which the relevant period shall be 5 years.
The minimum amount of registered capital of a limited liability company shall be 30, 000 RMB. Where any other law or administrative regulation prescribes  (规定)a higher minimum registered capital for a limited liability company, the provisions of that law or administrative regulation shall prevail (become effective).
(在法律英文中, Where引导的是法律条款中的条件状语从句,正式程度比较高,相当于in the case where, 其典型译法是“倘若”,“凡……”,“如……”。)
第二十六条 有限责任公司的注册资本为在公司登记机关登记的全体股东认缴的出资额。公司全体股东的首次出资额不得低于注册资本的百分之二十,也不得低于法定的注册资本最低限额,其余部分由股东自公司成立之日起两年内缴足;其中,投资公司可以在五年内缴足。有限责任公司注册资本的最低限额为人民币三万元。法律、行政法规对有限责任公司注册资本的最低限额有较高规定的,从其规定。
Article 38 The shareholders' meeting shall exercise the following functions:
1. Determination of the company's operational guidelines and investment plans;
2. Election of non-employee representative directors and supervisors and setting the remuneration(薪酬) thereof;
3. Deliberation on (审议)and approval of (批准)reports of the board of directors;
4. Deliberation on and approval of reports of the board of supervisors or of the supervisor(s);
5. Deliberation on and approval of annual budgets (预算) and final account plans (决算)of the company;
6. Deliberation on and approval of company profit distribution plans and loss recovery plans;
7. Making resolutions about any increase or reduction in the company's registered capital;
8. Making resolutions about the issuance of corporate bonds;
9. The adoption of resolutions on any merger, demerger, change in company form, dissolution or liquidation of the company;
10. Revision of the articles of association (公司章程)of the company; and
11. Any other function specified in the articles of association.
第三十八条 股东会行使下列职权:
(一)决定公司的经营方针和投资计划;
(二)选举和更换非由职工代表担任的董事、监事,决定有关董事、监事的报酬事项
(三)审议批准董事会的报告;
(四)审议批准监事会或者监事的报告;
(五)审议批准公司的年度财务预算方案、决算方案;
(六)审议批准公司的利润分配方案和弥补亏损方案;
(七)对公司增加或者减少注册资本作出决议;
(八)对发行公司债券作出决议;
(九)对公司合并、分立、变更公司形式、解散和清算等事项作出决议;
(十)修改公司章程;
(十一)公司章程规定的其他职权。
Securities Law of the People's Republic of China
Contents
Chapter I General Provisions
Chapter II Issuance of Securities
Chapter III Transactions in Securities
Section I General Provisions
Section II Listing(上市) of Securities
Section III Ongoing Disclosure of Information
Section IV Prohibited Trading Practices
Chapter IV Acquisitions (收购) of Listed Companies
Chapter V Stock Exchanges (证券交易所)
Chapter VI Securities Companies
Chapter VII Securities Registration (登记)and Clearing (结算)Institutions
Chapter VIII Securities Trading Service Institutions
Chapter IX Securities Industry Association (协会)
Chapter X Securities Industry Regulatory Bodies (机构)
Chapter XI Legal Liability
Chapter XII Supplementary Provisions
  
第一章   
第二章 证券发行
第三章 证券交易
第一节 一般规定
第二节 证券上市
第三节 持续信息公开
第四节 禁止的交易行为
第四章 上市公司的收购
第五章 证券交易所
第六章 证券公司
第七章 证券登记结算机构
第八章 证券服务机构
第九章 证券业协会
第十章 证券监督管理机构
第十一章 法律责任
第十二章   
Article 12 Any public offer of stock (公开发行股票)for the establishment of a joint stock limited company shall satisfy the requirements prescribed in the Company Law of the People's Republic of China as well as any other State Council-approved requirement prescribed by the securities regulatory authority under the State Council. An application to make a public offer of stock (公开发行股票)shall, in addition to the following documents, be lodged with (报送)the securities regulatory authority under the State Council:
1. the company constitution (公司章程);
2. the promoters' agreement;
3. the name(s) of the promoter(s), the number of shares subscribed for by each promoter, the category of capital contribution and the capital verification certificate (验资报告);
4. the prospectus (招股说明书);
5. the name and address of the bank appointed to receive funds generated by the issue of stock on behalf of the company;
6. the name(s) of the underwriter(s)  (承销商)and the relevant underwriting agreement.
第十二条 设立股份有限公司公开发行股票,应当符合《中华人民共和国公司法》规定的条件和经国务院批准的国务院证券监督管理机构规定的其他条件,向国务院证券监督管理机构报送募股申请和下列文件:
(一)公司章程;
(二)发起人协议;
(三)发起人姓名或者名称,发起人认购的股份数、出资种类及验资证明;
(四)招股说明书;
(五)代收股款银行的名称及地址;
(六)承销机构名称及有关的协议。
Article 13 Any company that makes an initial public offer (IPO) of its stock shall:
1. have a sound corporate governance structure and be well-operated;
2. have a profitable outlook (前景)and be of sound financial status;
3. have no record of having filed (归档) any misleading financial statement in the previous 3 years or any other major legal irregularity; and
4. meet any other State Council-approved requirement prescribed by the securities regulatory authority under the State Council.
第十三条 公司公开发行新股,应当符合下列条件:
(一)具备健全且运行良好的组织机构;
(二)具有持续盈利能力,财务状况良好;
(三)最近三年财务会计文件无虚假记载,无其他重大违法行为;
(四)经国务院批准的国务院证券监督管理机构规定的其他条件。
Article 14 Any company that makes an IPO of its stock shall apply for permission (申请批准) to make such an offer of stock to the public and shall forward (报送)the following documents to the securities regulatory authority under the State Council:
1. its business license (执照);
2. its company constitution (章程);
3. the relevant resolution (决议)of the general assembly of shareholders;
4. the prospectus (招股说明书);
5. its financial statements;
6. the name and address of the bank appointed to receive funds generated from the public offer of stock on behalf of the company; and
7. the name(s) of the underwriter(s) and the relevant underwriting agreement.
In any case where the appointment of a sponsor (保荐人)is required by the present Law, the sponsor's eligibility letter (保荐书)shall also be submitted.
第十四条 公司公开发行新股,应当向国务院证券监督管理机构报送募股申请和下列文件:
(一)公司营业执照;
(二)公司章程;
(三)股东大会决议;
(四)招股说明书;
(五)财务会计报告;
(六)代收股款银行的名称及地址;
(七)承销机构名称及有关的协议。
依照本法规定聘请保荐人的,还应当报送保荐人出具的发行保荐书。
Article 15 The funds raised through a public offer of stock by a company shall be used for the purpose(s) described in the prospectus. Any use of funds for any purpose not described in the prospectus shall be subject to a resolution (服从决议)of the general assembly of shareholders. In the event that a company fails to correct any unlawful use of funds or where the general assembly of shareholders does not approve any alternative use of funds proposed, the company may not proceed with (继续进行) any IPO of its stock.
第十五条 公司对公开发行股票所募集资金,必须按照招股说明书所列资金用途使用。改变招股说明书所列资金用途,必须经股东大会作出决议。擅自改变用途而未作纠正的,或者未经股东大会认可的,不得公开发行新股。
Article 73 Informed persons with insider information (内幕信息) on securities trading and persons that illegally obtain insider information are prohibited from using such insider information in carrying out securities trading.
第七十三条 禁止证券交易内幕信息的知情人和非法获取内幕信息的人利用内幕信息从事证券交易活动。
Contract Law of the People's Republic of China
Article 10
A contract may be made in writing, in an oral conversation, as well as in any other form. A contract shall be in writing if a relevant law or administrative regulation so requires. A contract shall be in writing if the parties have so agreed.
第十条 当事人订立合同,有书面形式、口头形式和其他形式。法律、行政法规规定采用书面形式的,应当采用书面形式。当事人约定采用书面形式的,应当采用书面形式。
Article 12
The terms of a contract shall be prescribed by the parties, and generally include the following:
(i) names of the parties and the domiciles (住所) thereof;
(ii) subject matter (标的);
(iii) quantity;
(iv) quality;
(v) price or remuneration;
(vi) time, place and method of performance (履行);
(vii) liabilities for breach (违约) of contract;
(viii) method of dispute resolution (解决).
第十二条 合同的内容由当事人约定,一般包括以下条款:
(一)当事人的名称或者姓名和住所;
(二)标的;
(三)数量;
(四)质量;
(五)价款或者报酬;
(六)履行期限、地点和方式;
(七)违约责任;
(八)解决争议的方法。
Article 13
A contract is concluded by the exchange of an offer and an acceptance.
第十三条 当事人订立合同,采取要约、承诺方式。
Article 14
An offer is a party’s manifestation of intention to enter into a contract with the other party, which shall comply with the following:
(i) Its terms are specific and definite;
(ii) It indicates that upon acceptance by the offeree(受要约人), the offeror (要约人)will be bound thereby.
第十四条 要约是希望和他人订立合同的意思表示,该意思表示应当符合下列规定:
(一)内容具体确定;
(二)表明经受要约人承诺,要约人即受该意思表示约束。

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