AICPA: 2014英語大綱詞匯（二）

　　民事行為能力Capacity for civil conducts

　　董事長Chairperson of the board

　　民事權(quán)利能力Civil rights

　　集體所有權(quán)Collective ownership

　　公司分立Company demergers

　　公司法Company Law

　　股份有限公司Company limited

　　公司合并Company mergers

　　經(jīng)營者集中Concentration of operators

　　一致行動Consistent act

　　合同法Contract Law

　　承攬人/承包人Contractor

　　委托合同Contracts for commission

　　承攬合同Contracts for work

　　控股股東Controlling shareholders

　　可轉(zhuǎn)換公司債券Convertible bond

　　協(xié)同行為Coordinated behavior

　　公司債券Corporate bond

　　信用評級Credit rating

　　債權(quán)人委員會Creditors’ committee

　　債權(quán)人會議Creditors’ meeting

　　違約金Damages for breach of contract?

　　債務(wù)人財產(chǎn)Debtor’s property

　　破產(chǎn)宣告Declaration of bankruptcy

　　減資Decrease of capital

　　故意Deliberate intention

　　標的物Delivery of the object

　　定金Deposits

　　注銷登記Deregistration

　　董事Directors

　　清償Discharge

　　持股權(quán)益披露Disclosure of shareholders’ interest?

　　任意公積金Discretionary reserve fund

　　合同的解除Dismissal of contract

　　處分權(quán)Disposal right

　　解散Dissolution

　　新設(shè)分立Division by new establishment

　　贈與Donation

　　提存Drawing
 

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