分享ACCALWF4专业词汇中英对照.docxVIP

【分享】【最新】 ACCA LW （ F4）专业词汇中英对照 中国学生刚刚接触 ACCA 时面临的困难主要来自两方 面：一个是英文教材的使用，二是长期以来形成的针对中 国考试固有的思维方式。第二个问题需要经过一段时间的 学习和做题慢慢掌握英文考试的解题思路，熟悉 ACCA 的 作答模式。 对于提高英语水平这个问题，我们可以先从掌握 ACCA 词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。 本文和大家分享的是 ACCA 初级阶段 F4 涉及的词汇，帮助大家快速入门高效学习。 （一） 1. Apparent authority ：表面权限 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 ：上诉法院 The appeal court is the court to which an appeal is made against the ruling or the sentence. 3. Ante-natal care ：产前护理 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 ：附属合同 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 ：习惯法 Common law is the body of legal rules common to the whole country which is embodied in judicial decisions. 8. Consideration ：对价 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 ：关联规则 The contextual rule means that a word should be construed in its context: it is permissible to look at the statute a