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【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。
颜色的英文
（一）
1. Apparent authority：表面权限
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英语圣诞节祝福语Apparent authority is the authority which an agent appears to have to a third party. A contra
ct 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 ntence.
3. Ante-natal care：产前护理
Ante-natal care is an employee has a right not to be unreasonably refud 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
interestCivil law exists to regulate disputes over the rights and obligations of persons dealing with each other and eks to compensate injured parties.
6. Collateral contract：附属合同
rogue是什么意思A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two parate 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 esntial 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 as a whole to discover the meaning of a word in it.
11. Contributory negligence：共同过失
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：反要约
A counter-offer is a final rejection of the original offer. If a counter-offer is made, the origincrayon的音标
al offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.
（二）
donatella versace
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：上诉法院
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 cas, the state procutes the wrongdoer.
16. Crown Court：刑事法庭
The Crown Court hears appeals from Magistrates' Courts.
17. Declaration of solvency：有偿付能力的声明
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：谨慎义务
In the landmark ca of Donoghue v Stevenson 1932 the Hou 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 subquent rulings, but the principle is unchanged.braces
19. Equity：衡平法
考研复试考什么Equity is a term which applies to a specific t of legal principles which were developed b
y the Court of Chancery to supplement (but not replace) the common law. It is bad on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.
20. Exclusion clau：除外条款
An exclusion clau may attempt to restrict one party's liability for breach of contract or for negligence.
21. Express authority：明示权限
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 tho tasks.
22. Exemption claus：免责条款
An exclusion clau may attempt to restrict one party's liability for breach of contract or for negligence.
