ACCA F4 專業(yè)詞匯中英對照--正保會(huì)計(jì)網(wǎng)校

中國學(xué)生剛剛接觸ACCA時(shí)面臨的困難主要來自兩方面：一個(gè)是英文教材的使用，二是長期以來形成的針對中國考試固有的思維方式。第二個(gè)問題需要經(jīng)過一段時(shí)間的學(xué)習(xí)和做題慢慢掌握英文考試的解題思路，熟悉ACCA的作答模式。

對于提高英語水平這個(gè)問題，我們可以先從掌握ACCA詞匯入手，逐漸了解專業(yè)名詞的表達(dá)方式，進(jìn)而能夠在閱讀教材時(shí)減少一些障礙，方便理解知識內(nèi)容。

本文和大家分享的是ACCA初級階段F4涉及的詞匯，幫助大家快速入門高效學(xué)習(xí)。

（一）

1. Apparent authority：表面權(quán)限

Apparent authority is the authority which an agent appears to have to a third party. A contract made within the scope of such authority will bind the principal even though the agent was not following their instructions.

2. Appeal court：上訴法院

The appeal court is the court to which an appeal is made against the ruling or the sentence.

3. Ante-natal care：產(chǎn)前護(hù)理

Ante-natal care is an employee has a right not to be unreasonably refused time off for ante-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：附屬合同

A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two separate contracts, one between A and B and one between A and C, on terms which involve some concerted action between B and C, there may be a contract between B and C.

7. Common law：習(xí)慣法

Common law is the body of legal rules common to the whole country which is embodied in judicial decisions.

8. Consideration：對價(jià)

Consideration is an essential 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：關(guān)聯(lián)規(guī)則

The contextual rule means that a word should be construed in its context: it is permissible to look at the statute as a whole to discover the meaning of a word in it.

11. Contributory negligence：共同過失

A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own injury or loss, this is known as contributory negligence.

12. Counter-offer：反要約

A counter-offer is a final rejection of the original offer. If a counter-offer is made, the original offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.

（二）

13. County Court：地方法院

County Courts hear claims in contract and tort, equitable matters and land and probate disputes among others.

14. Court of Appeal：上訴法院

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' Courts.

17. Declaration of solvency：有償付能力的聲明

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：謹(jǐn)慎義務(wù)

In the landmark 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 Chancery to supplement (but not replace) the common law. It is based on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.

20. Exclusion clause：除外條款

An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.

21. Express authority：明示權(quán)限

Express authority is a matter between principal and agent. This is authority explicitly given by the principal

to the agent to perform particular tasks, along with the powers necessary to perform those tasks.

22. Exemption clauses：免責(zé)條款

An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.

23. Executed consideration：已履行的對價(jià)

Executed consideration is an act in return for a promise such as paying for goods when the shopkeeper hands them over.

24. Executory consideration：待履行的對價(jià)

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 up', or brought to an end.

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