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注册会计师全国统一考试大纲——综合阶段考试(2014年度)第13页

发布日期:2016-03-14 来源:会计考试网




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有限合伙企业 Limited partnership enterprise

限定交易 Limited trading

清算组 Liquidation committee

清算义务人 Liquidation obligor

上市公司 Listed company

管理层收购 Management buyout

强制要约 Mandatory offer

操纵市场行为 Market rigging

市场份额 Market share

重大资产重组 Material assets reorganization

吸收合并 Merger by absorption

新设合并 Merger by consolidation

少数股东权益 Minority shareholder rights

垄断行为 Monopolistic practices

垄断 Monopoly

抵押权 Mortgage

动产 Movable property

名义股东 Nominee shareholder

非货币财产出资 Non-monetary contribution

不可替代物 Non-substitute

善意取得 Obtain in good faith

要约 Offer

抵销 Offset

经营者 Operators

所有权 Ownership

有偿出让 Paid transfer

履行 Perform

重整期间 Period of reorganization

定期报告 Periodic report

配股 Placing

质权 Pledge rights

优先清偿 Preferential repayment

委托人 Principal

私人所有权 Private ownership

破产和解程序 Procedure of settlement for bankruptcy

加工 Processing

利润分配 Profit distribution

发起人 Promoter

发起设立 Promotion

招股说明书 Prospectus

公积金 Provident fund

物权法 Real Rights Law

注册资本 Registered capital

重整 Reorganization

收购报告书 Report of acquisition

要约收购报告书 Reports of acquisition by offer

股东会决议 Resolution of shareholders’ meeting

可撤销合同 Revocable contract

知情权 Right to know

提议权 Right to propose

破产撤销权 Right to rescind bankruptcy

优先受偿权 Right to seek preferential payments of compensation

证券法 Securities Law

证券服务机构 Securities trading service institutions

自益权 Self-benefit right

股东会 Shareholders’ meeting

短线交易 Short swing trading

简易交付 Simple delivery

一人有限责任公司 Single shareholder limited liability company

中小企业板 Small and medium enterprise (SME) board

个人独资企业 Sole proprietorship enterprises

保荐人 Sponsor

国家所有权 State ownership

法定退伙 Statutory withdrawal from the partnership

募集设立 Stock flotation

股票 Stocks

停止支付 Stop paying/ Terminate payment

代位权 Subrogation

认购股份 Subscription of shares

可替代物 Substitute

监事 Supervisors

补充协议 Supplementary terms

盈余公积金 Surplus reserve

暂停上市 Suspend the listing

停牌 Suspend trading

持续盈利能力 Sustainable profitability

终止上市 Terminate the listing

合同终止 Terminated contract

从物 The auxiliary property

消费者利益 The interests of consumers

原物 The original object

主物 The principal property

股东名册 The register of shareholders

破产抵销权 The right of set-off

一般取回权 The right to retrieve

民事撤销权 The right to revoke

交易相对人 Trading counterparties

停市 Trading halt

过户 Transfer (of securities)

债权转让 Transfer of the creditor’s rights

不能清偿 Unable/Fails to pay off

承销 Undertaking

承销商 Underwriter

非上市公众公司 Unlisted public company

用益物权 Usufruct rights

要约有效期 Valid period of an offer

无效合同 Void contract

一人一票 Voting method of one vote for one

表决权 Voting rights

债务的免除 Waived obligations

豁免 Waiver

认股权证 Warrant

合同签订地 Where a contract is signed

国有独资公司 Wholly state-owned company

抽逃出资 Withdraw paid-in capital

退伙 Withdrawal from the partnership
 

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