CPA综合阶段英语—经济法.docx

01. Company Law 词汇 Initiator：发起人；创始者Stock flotation：募集设立Promotion：发起设立Object：对象Registered capital：注册资本Subscription：认购Down payment：（分期付款中的）头期款；预付定金Breach of contract：合同违约Registration application：登记申请Stipulate：（动词）规定Organ of power：权力机关；权力机构Unrecovered loss：未弥补的损失In presence：出席Dissolution：解散；（契约等的）解除Article 81 When a joint stock limited company is established by promotion, its registered capital shall be the total capital stock subscribed for by all the initiators as registered in the company registration authority. The minimum amount of initial capital contributions to be made by all initiators shall be not less than 20% of the total registered capital, and the remaining amount shall be paid off by the initiators within 2 years as of the day when the company is established, while for an investment company, the remaining amount may be paid off within 5 years. Before the registered capital is paid off, no stock may be offered to others for subscription. Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority. The minimum amount of the registered capital of a joint stock limited company shall be RMB 5 million Yuan. If any law or administrative regulation prescribes a relatively higher minimum amount of registered capital, such provision shall be followed.第八十一条股份有限公司采取发起设立方式设立的，注册资本为在公司登记机关登记的全体发起人认购的股本总额。公司全体发起人的首次出资额不得低于注册资本的百分之二十，其余部分由发起人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。在缴足前，不得向他人募集股份。股份有限公司采取募集方式设立的，注册资本为在公司登记机关登记的实收股本总额。股份有限公司注册资本的最低限额为人民币五百万元。法律、行政法规对股份有限公司注册资本的最低限额有较高规定的，从其规定。Article 85 For a joint stock limited company established by stock flotation, the shares subscribed for by the initiators shall not be less than 35% of the total shares. However, if it is otherwise provided for by any law or administrative regulation, such law or administrative regulation shall prevail.第八十五条以募集设立方式设立股份有限公司的，发起人认购的股份不得少于公司股份总数的百分之三十五；但是，法律、行政法规另有规定的，从其规定。02. Securities Law 词汇 Entrustment：委托；托付；信托Thereafter：其后；从那时以后There from：从那里；从此Foregoing：（形容词）前述的；前面的；在前的Subject to：使服从；使遭受；受管制Capital stock：股本Announcement：公告；宣告；发表Business guideline：经营方针Overdue：过期的Division：分立Case：（警方经办的）案件；犯罪案件Compulsory measure：强制措施；强制手段Render：（动词）实施；提出；致使Tender offer：要约收购Pursuant to：依照，按照，依据Article 45 A securities trading service institution and the relevant personnel that produce such documents as auditing reports, asset appraisal reports or legal opinions for stock issuance may not purchase or sell any of the aforesaid stocks within the underwriting term of stocks or within 6 months as of the expiration of the underwriting term of stocks. Except for the provisions as prescribed in the preceding paragraph herein,第四十五条为股票发行出具审计报告、资产评估报告或者法律意见书等文件的证券服务机构和人员，在该股票承销期内和期满后六个月内，不得买卖该种股票。除前款规定外，为上市公司出具审计报告、资产评估报告或者法律意见书等文件的证券服务机构和人员，自接受上市公司委托之日起至上述文件公开后五日内，不得买卖该种股票。Article 47 Where any director, supervisor and senior manager of a listed company or any shareholder who holds more than 5% of the shares of a listed company, sells the stocks of the company as held within 6 months after purchase, or purchases any stock as sold within 6 months thereafter, the proceeds generated there from shall be incorporated into the profits of the relevant company. The board of directors of the company shall withdraw the proceeds. However, where a securities company holds more than 5% of the shares of a listed company, which are the residing stocks after sale by proxy as purchased thereby, the sale of the foregoing stocks may not be limited by a term of 6 months. Where the board of directors of a company fails to implement the provisions as prescribed in the preceding paragraph herein, the shareholders concerned have the right to require the board of directors to implement them within 30 days. Where the board of directors of a company fails to implement them within the aforesaid term, the shareholders have the right to directly file litigation with the peoples court in their own names for the interests of the company. Where the board of directors of a company fail to implement the provisions as prescribed in paragraph 1 herein, the directors in charge shall bear the joint and several liabilities according to law.第四十七条上市公司董事、监事、高级管理人员、持有上市公司股份百分之五以上的股东，将其持有的该公司的股票在买入后六个月内卖出，或者在卖出后六个月内又买入，由此所得收益归该公司所有，公司董事会应当收回其所得收益。但是，证券公司因包销购入售后剩余股票而持有百分之五以上股份的，卖出该股票不受六个月时间限制。公司董事会不按照前款规定执行的，股东有权要求董事会在三十日内执行。公司董事会未在上述期限内执行的，股东有权为了公司的利益以自己的名义直接向人民法院提起诉讼。公司董事会不按照第一款的规定执行的，负有责任的董事依法承担连带责任。03. Bankruptcy Law 词汇 Plead：（动词）恳求；请求Guaranty：（名词）保证；抵押；担保物 （动词）保证；担保；抵押=guaranteeIrrespective of：不论；不管Pro rata：（形容词和副词）按比例地；成比例地Conclude：结束Joint and several creditors：连带债权人Guarantor：保证人Right to recourse：求偿权Recourse：（经济术语）追索权Put forwards：提出（要求、事实、计划、建议、意见、办法等）Composition deed：（法律术语）和解契据；和解协议Creditor in the composition：和解债权人Free from：使摆脱；免于；不受影响的Insolvent assets：破产财产Subsidy：补贴；津贴；补助金Comfort and compensatory expenses：抚恤费用Fundamental old-age insurance premiums：基本养老保险Fundamental medical insurance premiums：基本医疗保险Common credit of bankruptcy：普通破产债权Article 46 Any undue creditors right shall be deemed as due when the relevant application for bankruptcy is accepted.The calculation of the interest of any creditors right shall be stopped when the relevant application for bankruptcy is accepted.第四十六条未到期的债权，在破产申请受理时视为到期。附利息的债权自破产申请受理时起停止计息。Article 50 The joint and several creditors may choose one from among them to declare their creditors right or may jointly declare the creditors right together.第五十条连带债权人可以由其中一人代表全体连带债权人申报债权，也可以共同申报债权。Article 51 Where the guarantor of a debtor or any other related joint and several debtor has cleared off the liabilities on behalf of the debtor, it may declare its creditors right on the basis of its right to recourse against the debtor.第五十一条债务人的保证人或者其他连带债务人已经代替债务人清偿债务的，以其对债务人的求偿权申报债权。Insolvent assets：破产财产Subsidy：补贴；津贴；补助金Comfort and compensatory expenses：抚恤费用Fundamental old-age insurance premiums：基本养老保险Fundamental medical insurance premiums：基本医疗保险Common credit of bankruptcy：普通破产债权Article 46 Any undue creditors right shall be deemed as due when the relevant application for bankruptcy is accepted.The calculation of the interest of any creditors right shall be stopped when the relevant application for bankruptcy is accepted.第四十六条未到期的债权，在破产申请受理时视为到期。附利息的债权自破产申请受理时起停止计息。Article 50 The joint and several creditors may choose one from among them to declare their creditors right or may jointly declare the creditors right together.第五十条连带债权人可以由其中一人代表全体连带债权人申报债权，也可以共同申报债权。Article 51 Where the guarantor of a debtor or any other related joint and several debtor has cleared off the liabilities on behalf of the debtor, it may declare its creditors right on the basis of its right to recourse against the debtor.第五十一条债务人的保证人或者其他连带债务人已经代替债务人清偿债务的，以其对债务人的求偿权申报债权。Insolvent assets：破产财产Subsidy：补贴；津贴；补助金Comfort and compensatory expenses：抚恤费用Fundamental old-age insurance premiums：基本养老保险Fundamental medical insurance premiums：基本医疗保险Common credit of bankruptcy：普通破产债权Article 46 Any undue creditors right shall be deemed as due when the relevant application for bankruptcy is accepted.The calculation of the interest of any creditors right shall be stopped when the relevant application for bankruptcy is accepted.第四十六条未到期的债权，在破产申请受理时视为到期。附利息的债权自破产申请受理时起停止计息。Article 50 The joint and several creditors may choose one from among them to declare their creditors right or may jointly declare the creditors right together.第五十条连带债权人可以由其中一人代表全体连带债权人申报债权，也可以共同申报债权。Article 51 Where the guarantor of a debtor or any other related joint and several debtor has cleared off the liabilities on behalf of the debtor, it may declare its creditors right on the basis of its right to recourse against the debtor.第五十一条债务人的保证人或者其他连带债务人已经代替债务人清偿债务的，以其对债务人的求偿权申报债权。Insolvent assets：破产财产Subsidy：补贴；津贴；补助金Comfort and compensatory expenses：抚恤费用Fundamental old-age insurance premiums：基本养老保险Fundamental medical insurance premiums：基本医疗保险Common credit of bankruptcy：普通破产债权Article 46 Any undue creditors right shall be deemed as due when the relevant application for bankruptcy is accepted.The calculation of the interest of any creditors right shall be stopped when the relevant application for bankruptcy is accepted.第四十六条未到期的债权，在破产申请受理时视为到期。附利息的债权自破产申请受理时起停止计息。Article 50 The joint and several creditors may choose one from among them to declare their creditors right or may jointly declare the creditors right together.第五十条连带债权人可以由其中一人代表全体连带债权人申报债权，也可以共同申报债权。Article 51 Where the guarantor of a debtor or any other related joint and several debtor has cleared off the liabilities on behalf of the debtor, it may declare its creditors right on the basis of its right to recourse against the debtor.第五十一条债务人的保证人或者其他连带债务人已经代替债务人清偿债务的，以其对债务人的求偿权申报债权。Insolvent assets：破产财产Subsidy：补贴；津贴；补助金Comfort and compensatory expenses：抚恤费用Fundamental old-age insurance premiums：基本养老保险Fundamental medical insurance premiums：基本医疗保险Common credit of bankruptcy：普通破产债权Article 46 Any undue creditors right shall be deemed as due when the relevant application for bankruptcy is accepted.The calculation of the interest of any creditors right shall be stopped when the relevant application for bankruptcy is accepted.第四十六条未到期的债权，在破产申请受理时视为到期。附利息的债权自破产申请受理时起停止计息。Article 50 The joint and several creditors may choose one from among them to declare their creditors right or may jointly declare the creditors right together.第五十条连带债权人可以由其中一人代表全体连带债权人申报债权，也可以共同申报债权。Article 51 Where the guarantor of a debtor or any other related joint and several debtor has cleared off the liabilities on behalf of the debtor, it may declare its creditors right on the basi