財(cái)會(huì)英語(yǔ)潘wl基礎(chǔ)43講全講義

Unit6EconomicUnit4CorporateStrategyandRiskManagementUnit5FinancialManagementandCostManagementUnit6EconomicLaw61公司法2Securities3企業(yè)法EnterpriseBankruptcy4RealRight5Contract6LawonNegotiableTopic1公司法1.公司Limitedliability2.Jointstocklimited控股股東Controlling持股權(quán)益披露Disclosureofshareholders可轉(zhuǎn)換公司債券Convertible公司債券Corporate債 ernment信用Credit債權(quán)人Creditors’Creditors’公司法limited;公司合并公司分立集體所有權(quán)Collective國(guó)家所有權(quán)State經(jīng)營(yíng)者集中Concentrationof1.公司Limitedliability公司的股權(quán)轉(zhuǎn)讓TransferofRestrictionsonsharestransfera.內(nèi)部股權(quán)轉(zhuǎn)讓TransferbetweenshareholdersAllorpartofthesharesoftheshareholdersofalimitedliability maybetransferredbetweentheshareholders.私人所有權(quán)Private實(shí)際出資人Actualcapital實(shí)際控制ActualActual法定人Legalb.外部股權(quán)轉(zhuǎn)讓。Transfertonon-besubjecttotheapprovalofmorethanhalfoftheothershareholders.股東應(yīng)就其股權(quán)轉(zhuǎn)讓事項(xiàng)通知其他股東征求同意其他股東自接到通知之日起滿0日未答復(fù)的,為同意轉(zhuǎn)讓。其他股東半數(shù)以上不同意轉(zhuǎn)讓的不同意的股東應(yīng)當(dāng)該轉(zhuǎn)讓的股權(quán);不的,為同意轉(zhuǎn)讓經(jīng)股東同意轉(zhuǎn)讓的股權(quán)在同等條件下,其他股有優(yōu)先權(quán)兩個(gè)以股東主張行使優(yōu)先權(quán)的,協(xié)商定各自的比例;協(xié)不成的,按轉(zhuǎn)讓時(shí)各自的出資比例行使優(yōu)先權(quán)。Theshareholdershallnotifytheothershareholdersinwrittenformofthemattersonthetransferofsharesfortheirapproval.Ifanyoftheothershareholdersdoesnotgiveareplywithin30daysafterthereceiptofthewrittennotice,he/sheshallbedeemedtohaveagreedtothetransfer.Ifmorethanhalfoftheothershareholdersdisagreetothetheyshallbedeemedtohaveagreedtothetransfer.公司Limitedliability一人公司Singleshareholderlimited 有限LimitedLimitedpartnership個(gè)人獨(dú)資企業(yè)Soleproprietorship股東應(yīng)就其股權(quán)轉(zhuǎn)讓事項(xiàng)通知其他股東征求同意其他股東自接到通知之日起滿0日未答復(fù)的,為同意轉(zhuǎn)讓。其他股東半數(shù)以上不同意轉(zhuǎn)讓的不同意的股東應(yīng)當(dāng)該轉(zhuǎn)讓的股權(quán);不的,為同意轉(zhuǎn)讓經(jīng)股東同意轉(zhuǎn)讓的股權(quán)在同等條件下,其他股有優(yōu)先權(quán)兩個(gè)以股東主張行使優(yōu)先權(quán)的,協(xié)商定各自的比例;協(xié)不成的,按轉(zhuǎn)讓時(shí)各自的出資比例行使優(yōu)先權(quán)。Underthesameconditions,theothershareholdershaveapreemptiverightoverthe普通General普通合伙企業(yè)Generalpartnership國(guó)有獨(dú)資公司W(wǎng)hollystate- 發(fā)起設(shè)立招股說(shuō)明書股東回購(gòu)請(qǐng)求權(quán)Requestofshare行使回購(gòu)請(qǐng)求權(quán)的條件有下列情形之一的，對(duì)股東會(huì)該項(xiàng)決議投票的股東可以請(qǐng)求公司按照合理的價(jià)格收購(gòu)其股Underanyofthefollowingcircumstances,ashareholderwhovotesagainsttheresolutionoftheshareholdersmeetingmayrequestthe torepurchasehis/hersharesatareasonableprice:公司連續(xù)5年不向股東分配利潤(rùn)而公司該5年連續(xù),并且符合公司定的分配利潤(rùn)條Thehasmadeprofitfor5consecutiveyearswithoutanydistributiontotheLaw;orMerger,split-uportransferofthemainpropertiesof ;Whenthetermofbusinessexpiresoranyotherreasonfordissolutionoccursasstipulatedinthearticlesofassociation,theshareholdersmeetingresolvestomakethecontinueexistencebyamendingthearticlesof公司章程AssociationofShareholders’股東大會(huì)Generalmeetingof臨時(shí)股東大會(huì)Extraordinarygeneral股東會(huì)決議Resolutionofshareholders’2.Jointstocklimited轉(zhuǎn)讓的限制Restrictionsonshare發(fā)起人的轉(zhuǎn)讓Transferofsponsors’發(fā)起人持有的本公司,自公司成立之日起1年內(nèi)不得轉(zhuǎn)讓Thesharesofajointstocklimited within1yearasofthedateof Stocks;Subscriptionofshares;股東名冊(cè)Theregisterof一人一票VotingmethodofonevoteforVoting公司公開前已的,自公司在所上市之日起1年內(nèi)不得轉(zhuǎn)Thesharesissuedbeforetheinitialpublicofferingshallnotbetransferredwithin1yearasofthedateoflisting.名義股東NomineeNon-monetaryImmovableproperty/Real不可替代物Non-無(wú)償劃撥董事監(jiān)事高級(jí)管理人員的轉(zhuǎn)讓Transferofsharesheldbydirectors,supervisorsandseniormanagers期間每年轉(zhuǎn)讓的不得超過(guò)其所持有本公司總數(shù)的25%;Thedirectors,supervisorsandseniormanagersofajointstocklimitedshalldeclaretheirshareholdingandshareholdingchangestothe.Thesharestransferredbyanyofthemeachyearduringthetermofofficeshallnotexceed25%ofhis/hertotalBoardof董事執(zhí)行董事Executive獨(dú)立董事IndependentBoardof董事長(zhǎng) ofthe所持本公司自公司上市之日起1年內(nèi)不得轉(zhuǎn)讓Thesharesheldbythese sshallnotbetransferredwithin1yearasofthedateoflisting.基準(zhǔn)日Basedate;脅迫Intimidation;Insolvency;InvalidInvestment首次公開Initialpublicoffering（IPO）;非公開Issuanceinanon-publicmanner;Insidertrading;限定Limited大宗Block關(guān)聯(lián)Associated離職后半年內(nèi),不得轉(zhuǎn)讓其所持有的本公司;但是因司法強(qiáng)制執(zhí)行、繼承、遺贈(zèng)、依法分割財(cái)產(chǎn)等導(dǎo)致變動(dòng)的除外。Thesesmustnottransferthesharesofthetheyholdwithinhalfayearafterhis/herdeparturefromthe,withtheexceptionofshareholdingchangesduetolawenment,inheritance,bequestorlawfuldivisionofproperty.上市公司轉(zhuǎn)讓的特別規(guī)定Specialprovisionsonsharetransferinlisted上市公司董事監(jiān)事和高級(jí)管理人員所持不超過(guò)1000股的,可一次全部轉(zhuǎn)讓,不受轉(zhuǎn)讓比Thedirectors,supervisorsandseniormanagersofalisted maytransferallhis/hershareholdingsatonetimeaslongashe/sheholdsnotmorethan1000shares.公司章程可以對(duì)公司董事、監(jiān)事、高級(jí)管理人員轉(zhuǎn)讓其所持有的本公司作出其他限制性Thearticlesofassociationmayspecifyotherrestrictionsonsharetransferbythedirectors,supervisorsandseniormanagers.收購(gòu)本公司的限制Restrictiononshare為防止變相收購(gòu)本公司,公司不得接受本公司的作為質(zhì)押權(quán)的標(biāo)的Toavoid pliantpurchaseofitsownshares,a asthesubjectmatterofapledge.公司的回購(gòu)Repurchaseof公司不得收購(gòu)本公司,但有下列情形之一的除外 shallnotpurchaseitsownshares,exceptforanyofthefollowing減少公司資本Decreaseof registered與持有本公司的其他公司合并Mergerwithan holdingitsAwardingitsemployeeswithshares;股東因?qū)蓶|大會(huì)作出的公司合并、分立決議持異議,要求公司收購(gòu)其的Requestbyashareholderwhoobjectstoashareholdersmeetingresolutiononmergerorsplit-uptopurchasehis/hershares.Topic2法Securities的上市與Listingandtradingof公司債券的與Bondissuingand上市公司收購(gòu)Takeoveroflisted上市公司重大資產(chǎn)重組Majorassetrestructuringof的上市與Listingandtradingof（1）的一般規(guī)則Generaltrading上市公司董事、監(jiān)事、高級(jí)管理人員、持有上市公司5%以上的股東,將其持有的該公司的在買入后6個(gè)月內(nèi)賣出,或者在賣出后6個(gè)月內(nèi)又買入,由此所得收益歸該,公司董事會(huì)法定退伙Statutorywithdrawalfromthe暫停上市SuspendtheSuspend停市TradingTerminatethe停止支付Stoppaying/Terminate募集設(shè)立StockIfadirector,supervisor,seniormanagerorshareholderwith5%sharesofalistedsells,withinsixmonthsofpurchase, stockshe/sheholdsorandberecoveredbytheboardofdirectors.Trading非上市公眾公司Unlisted 過(guò)戶Transfer（of抽逃出資Withdrawpaid-inDecreaseof但是,公司因包銷購(gòu)入售后剩余而持有5%以上的,賣出該不受6個(gè)月時(shí)間限However,thesix-monthsalerestrictiondoesnotapplytoasecuritieshouseholding5%ormoresharesasaresultofbuyingtheremainingstocksinthecapacityofsoleunderwritingagency.入伙AdmissiontoaWithdrawalfromthe限內(nèi)執(zhí)行的,股東有權(quán)為了公司的利益以自己的名義直接向提訟公司董事會(huì)不按照前Iftheboardofdirectorsfailstocomplywiththeaforesaidprovisions,theothershareholdershavetherighttorequesttheboardtoactwithin30days.Iftheboardstillfailstoactwithinthedeadline,theothershareholdershavetherighttolodgeasuitwiththepeople’scourtfortheintheirownnames.Theresponsibledirectorsshallbearjointandseveralliabilitiesforsuchfailure.（2）上市的條件Conditionsforstock申請(qǐng)上市,應(yīng)當(dāng)符合下列條件Ajointstocklimitedshallsatisfythefollowingconditionsbeforeapplyingforstocklisting:a.經(jīng)監(jiān)督管理機(jī)構(gòu)核準(zhǔn)已公開ApublicofferinghasbeenapprovedbythesecuritiesregulatoryauthorityundertheStateCouncil;公司股本總額不少于3000萬(wàn)元;ThetotalsharecapitalisnotlessthanRMB30公開的達(dá)到公司總數(shù)的25%以上;公司股本總額超過(guò)4億元的,公開10%Thepubliclyofferedsharesaccountforatleast25%ofthetotalshares,andthepercentageismorethan10%whenthetotalsharecapitalexceedsRMB4003Nosignificantlaw-breakingbehaviorsorfalsefinancialreportshavetakenceoverthepastthreeyears.公司債券的與Bondissuingand公司債券上市的條件ConditionsforcorporatebondsThetermofbondsismorethanone公司債券實(shí)際額不少于5000萬(wàn)元TheminimumactualvalueofissuanceisRMB50公司申請(qǐng)債券上市時(shí)仍符合法定的公司債券條件 meetsthelegalconditionsforcorporatebondissuanceatthetimeofapplicationforcorporatebondlisting.上市公司收購(gòu)Takeoveroflisted要約收購(gòu)Tender通過(guò)所的,收購(gòu)人持有一個(gè)上市公司的達(dá)到該公司已的時(shí),繼續(xù)增持的,應(yīng)當(dāng)采取要約方式進(jìn)行,發(fā)出全面要約或者部分要約When,throughsecuritiestradingonastockexchange,aninvestorcomestohold30%oftheissuedsharesofalistedandcontinuestobuysuchshares,itshallissueatenderoffer（generalofferorpartialoffer）tothelisted.要約Offer;Validperiodofan要約收購(gòu)Acquisitionby強(qiáng)制要約Mandatory要約收購(gòu)報(bào)告書Reportsofacquisitionby收購(gòu)報(bào)告書Reportof臨告Adhocreport;年度報(bào)告Annualreport;上市公司Listed上市公司收購(gòu)Acquisitionofa 股權(quán)收購(gòu)Equities間接收購(gòu)Indirect資產(chǎn)收購(gòu)Acquisitionof管理層收購(gòu)Management采取要約收購(gòu)方式的,收購(gòu)人作出公告后至收購(gòu)期限屆滿前,不得賣出被收購(gòu)公司的也不得采取要約規(guī)定以外的形式和超出要約的條件買入被收購(gòu)公司的Inthecaseoftenderoffer,thepurchaser,duringtheperiodbetweenpublicnoticeandthetakeoverdeadline,mayneithersellanysharesofthenorbuyanysharesoftheinawayotherthantenderofferoronaconditionbeyondthetenderInthecaseofalistedtakeover,thepurchasermaynottransferthepurchasedshareswithin12monthsafterthecompletionofthepurchase.上市公司重大資產(chǎn)重組MajorassetrestructuringofDefinitionofmajorasset上市公司及其控股或者控制的公司、資產(chǎn),達(dá)到下列標(biāo)準(zhǔn)之一的,構(gòu)成重大資產(chǎn)重組Iflistedcompaniesortheircontrolledcompaniespurchasingorsellingassetsmeetoneofthefollowingcriteria,itwillconstituteamajorassetrestructuring.重大資產(chǎn)重組Materialassets重整重整期間Periodof市場(chǎng)行為Market市場(chǎng)份額MarketLiquidationLiquidationa.、的資產(chǎn)總額占上市公司最近一個(gè)會(huì)計(jì)年度經(jīng)審計(jì)的合并財(cái)務(wù)會(huì)計(jì)報(bào)告期末資產(chǎn)總50%以上。balancereportedonauditedconsolidatedfinancialstatementsofthelistedforthemostrecentfiscalyear.Mergerby新設(shè)合并Mergerby新設(shè)分立Divisionbynew少數(shù)股東權(quán)益MinorityshareholderMonopolisticpractices;Monopoly;b.、的資產(chǎn)在最近一個(gè)會(huì)計(jì)年度所產(chǎn)生的營(yíng)業(yè)收入占上市公司同期經(jīng)審計(jì)的合并財(cái)務(wù)50%以上。Operatingrevenueofthemostrecentfiscalyeargeneratedfromtheassetspurchasedorsoldaccountformorethan50%oftheoperatingrevenuereportedontheauditedconsolidatedfinancialstatementsofthelisted inthesameperiod.c.、的資產(chǎn)凈額占上市公司最近一個(gè)會(huì)計(jì)年度經(jīng)審計(jì)的合并財(cái)務(wù)會(huì)計(jì)報(bào)告期末凈資產(chǎn)額的比例達(dá)到50%以上,且超過(guò)5000萬(wàn)元。Thetotalnetbookvalueoftheassetspurchasedorsoldaccountedformorethan50%statementsofthelistedinthemostrecentfiscalyearandtheamountexceeds50millionRMB.Corporation上市公司股東大會(huì)就重大資產(chǎn)重組事項(xiàng)作出決議,必須經(jīng)的股東所持表決權(quán)的Theresolutiononthemajorassetsrestructuringmadebytheshareholders’generalmeetingshouldbepassedbymorethan2/3votingrightheldbytheshareholderspresentedatthemeeting.Theshareholders’generalmeetingaboutmajorassetsrestructuringshouldbeheldintheformoflivemeetingandprovidesconvenience,suchasnetworkvotingandotherreasonablemethodfortheshareholdersattendingthemeetingtovote.Topic3企業(yè)法EnterpriseBankruptcySpecialrulesondeclarationofcreditof人涉及保證人的清Debtinvolving履行Perform;優(yōu)先清償PreferentialProcedureofsettlementforRighttoknow;提議權(quán)RighttoproposeRighttorescindRighttoseekpreferentialpaymentsofBankruptcy財(cái)產(chǎn)Bankruptproperty;Bankruptcycreditor;費(fèi)用Bankruptcy人財(cái)產(chǎn)Debtor’sproperty;Declarationofbankruptcy;清償Discharge;連帶責(zé)任保證Jointandseveralliability）（1受理人后,對(duì)于負(fù)連帶責(zé)任的保證人,債權(quán)人有權(quán)直接要求其承擔(dān)保證,也可以先向進(jìn)入程序的人追償,然后再以未受償?shù)挠囝~向保證人追償。）ajointandseveralguarantorforthedebtortoassumetheguaranteeddebts,orrecoverthedebtfromthedebtorbeforerecoveringthebalancefromtheguarantors.的免除Waived豁免債權(quán)轉(zhuǎn)讓Transferofthecreditor’s不能清償U(kuò)nable/Failstopay抵銷權(quán)Therightofset-一般取回權(quán)Therightto（2）人的保證人或者其他連帶人已經(jīng)代替人清償?shù)?以其對(duì)人的求償權(quán)申報(bào)債權(quán)人的保證人或者其他連帶人尚未代替人清償?shù)?以其對(duì)人的將來(lái)求Wheretheguarantorforthedebtororanyotherrelatedjointandseveraldebtorhaspaidoffthedebtsonbehalfofthedebtor,itmaydeclareitscreditor’srightonthebasisofitsrighttorecourseagainstthedebtor.Iftheguarantorforthedebtororanyotherrelatedjointandseveraldebtorhasnotpaidoffthedebtsonbehalfofthedebtor,itmaydeclareitscreditor’srightonthebasisofitsfuturerighttorecoursethedebtor,unlessthecreditorhasdeclaredallthecreditor’srightsagainstthebankruptcyadministrator.連帶人數(shù)人的均被受理的,其債權(quán)人有權(quán)就全部債權(quán)同時(shí)在各中申Whereseveraljointandseveraldebtorsareruledtobe ernedbytheproceduresasprescribedintheBankruptcyLaw,thecreditorthereofhavetherighttodeclareitscreditor’srightsasawholeineachbankruptcycaserespectively.一般保證責(zé)任下的清償問題（人）Debtrepaymentundergeneralguarantyliabilities（debtorbankruptcy）a.受理時(shí)主已經(jīng)到期Principaldebtisduewhenthecaseis一般保證人不得行使先訴抗辯權(quán),債權(quán)人可以直接向其追償。Thegeneralguarantormaynotexercisetheprelitigationdemurright.Thecreditormayrecoverthedebtdirectlyfromthegeneralguarantor.b.受理時(shí)主尚未到期PrincipaldebtisunduewhenthecaseisacceptedTheguarantorisnotobligedtoperformtheguarantyliabilityinadvance.Theguarantyliabilityshallbeassumedasagreedintheguaranty債權(quán)人先向人申報(bào)債權(quán)追償?shù)?對(duì)于其在程序中未受清償?shù)牟糠?債權(quán)人要求保證人承擔(dān)保證責(zé)任的,最遲應(yīng)當(dāng)在程序終結(jié)后6個(gè)月內(nèi)提出。Thecreditor,whenrequestingtheguarantortoassumetheguarantyliabilityoftheportionunrecoveredfromthedebtorinthebankruptcyprocedures,shallputforwardtherequestwithinsixmonthsaftertheconclusionoftheprocedures.保證人涉及的清償Guarantor（1）受理保證人的,保證人的保證責(zé)任不得因其而免除Theguarantyliabilityisnotexemptedevenifthepeople’scourthasacceptedtheguarantor’sbankruptcyapplication.保證到期的問題。Guaranteed保證已到期時(shí),債權(quán)人可依保證合同的約定向保證人申報(bào)債權(quán)追償Thecreditormayclaimdebtrecoveryagainsttheguarantorbasedontheguarantyagreementwhentheguaranteeddebt esdue.保證尚未到期的,將其未到期的保證責(zé)任視為已到期,在減去未到期的利息后予以提前清Inthecaseofundueguaranteeddebt,theundueguarantyliabilityshallbeconsidereddueandbesettledwithoutcalculatingtheundueinterest.一般保證責(zé)任下的清償問題（保證人）。Debtrepaymentundergeneralguarantyliabilities（guarantorbankruptcy）一般保證人民的,其先訴抗辯權(quán)不得行使Aguarantormaynotexercisetheprelitigationdemurrightifannouncedbankruptbythepeople’scourt.債權(quán)人可以先以保證的全額向保證人申報(bào)債權(quán)theguarantor.如債權(quán)人先獲得清償,便應(yīng)根據(jù)清償結(jié)果相應(yīng)調(diào)整其對(duì)保證人的保證債權(quán)額Thecreditorshalldownsizetheclaimagainsttheguarantorafterrecoveringcertainamountofthedebtfromthedebtor.如債權(quán)人先從保證人處獲得清償,應(yīng)先行提存,待債權(quán)人在到期從人處行使受償權(quán)利款由收回,分配給保證人的其他債權(quán)人。Ifthecreditorobtainssettlementfromtheguarantorfirst,thissettlementshallbepuntilthecreditorexercisestherecourserightagainstthedebtorwhenthedebtesduesoastodeterminetheguarantyliability.Thenthepeople’scourtwillcollecttheremainingamountanddistributeittoothercreditorsoftheDeclarationofcompensationrightincontractWhereabankruptcyadministratorordebtorrescindsacontractaccordingtotheprovisionsoftheBankruptcyLaw,theoppositepartyconcernedmaydeclareitscreditor’srightonthebasisoftherighttocompensationfortheactuallossresultedfromsuchrescission.Thebreachpenaltyisnotapartoftheclaiminbankruptcy.Topic4RealRightRightto流押條款。Fluidity抵押權(quán)人在履行期屆滿前,不得與抵押人約定人不履行到期時(shí)抵押財(cái)產(chǎn)歸債權(quán)人RealRights質(zhì)權(quán)Pledge用益物權(quán)Usufruct從物Theauxiliary消費(fèi)者利益Theinterestsof原物Theoriginal主物TheprincipalBeforeadebtisdue,themortgageeshallnotstipulatewiththemortgagorthattheownershipofthepropertyunderthemortgagewillbealienatedtothecreditorwhenthedebtorfailstopayitsduedebt.Suchstipulation,knownas“fluidityprovision”,shalleinvalidifwritteninthemortgagecontract.TheinvalidityofthefluidityprovisiondoesnotaffecttheeffectivenessofotherprovisionsintheMortgageRegistrationisnotarequirementofvalidityformortgagecontract,butmortgageitselfneedstoberegistered.動(dòng)產(chǎn)Movable法人財(cái) property可替代物Obtainingoodfaith;共同共有Jointco-ownership;正當(dāng)理由Justifiedreasons;PaidEffectivenessofrightto致使抵押財(cái)產(chǎn)民依法扣押的。自扣押之日起抵押權(quán)人有權(quán)收取該抵押財(cái)產(chǎn)的天然孳息或者Possessionofmortgages:Onprincipletherighttomortgagedoesnotreachthefruitsofmortgages（possessionofmortgagesisnottransferred,whichmeansthemortgagorcontinuestopossessthemortgagesandtakethefruits）.However,ifthepropertyundermortgageisseizedbythepeople’scourtaccordingtolawbecauseofthedebtorfailingtopayitsduedebtsmortgageemay,asofthedateofseizure,beentitledtocollectthenaturalorstatutorytopayoffstatutoryfruits.YieldsofIncasethepropertyundermortgagehasbeenleasedbeforemortgagecontractisDeliveryoftheDisposal贈(zèng)與IncasethepropertyundermortgageisleasedaftertherighttomortgagehasbeenDisposalof償或者提存。轉(zhuǎn)讓的價(jià)款超過(guò)債權(quán)數(shù)額的部分歸抵押人所有,不足部分由人清償。consentofthemortgagee,themortgagorshallpayoffitsdebtstothemortgageewiththemoneyincurredfromthetransferinadvanceorpreservethesaidmoneywithacompetentthegapshallbefilledbythedebtor.抵押期間，受讓人抵押人同意，不得轉(zhuǎn)讓抵押財(cái)產(chǎn)，但受讓人代為清償消滅抵押權(quán)Duringthemortgage,theassigneecan’ttransferthepropertyofmortgagewithoutpermissionofmortgager,butexceptthattheassigneeeliminatestherightofmortgagebypayingoffthedebt.抵押權(quán)人可以放棄抵押權(quán)或者抵押權(quán)的順位:Amortgageemaywaivetherighttomortgageorthesequenceoftherighttomortgage.其他抵押權(quán)人同意,不得對(duì)其他抵押權(quán)人產(chǎn)生不利影響Amortgageeandamortgagormaychangethesequenceoftherightofmortgageortheunfavorableinfluenceonanyothermortgagee.Incaseandebtorestablishesamortgagebyitsownproperties,andthemortgageewaivestherighttomortgageorthesequenceoftherighttomortgageorchangestherightmortgage,othersecurityprovidersshallbeexemptedfromthesecurityliabilitywithinthescopeforwhichthesaidmortgageehaslosttherightofpreferredpayments,unlessanyofothersecurityproviderspromisestoprovidethesamesecurity.Righttopreferred人不履行到期或者發(fā)生當(dāng)事人約定的實(shí)現(xiàn)抵押權(quán)的情形,抵押權(quán)人可以與抵押人協(xié)議Incaseofadebtorfailingtopayoffitsduedebtsoroccurrenceofanypre-agreedcircumstanceforrealizingtherightofmortgage,themortgageemay,bynegotiatingwiththemortgagor,convertthemortgageintomoneyorseekpreferredpaymentoutofthemoneyincurredbyauctionorselloffofthemortgage.Topic5ContractPerformanceofGuaranteeforContractContractsfor承攬合同Contractsforwork;Revocablecontract;合同終止Terminatedcontract;協(xié)議轉(zhuǎn)讓Agreetotransfer;一致行動(dòng)Consistent協(xié)為CoordinatedPerformanceof約定不明時(shí)合同內(nèi)容的確定規(guī)則Contentsonambiguous協(xié)議補(bǔ)充;不能達(dá)成補(bǔ)充協(xié)議的,按照合同有關(guān)條款或者習(xí)慣確定。Void合同變更Alterof合同的解除Dismissalof合同成立Establishmentofacontract;Whereacontractissigned;核準(zhǔn)Examinationandapproval;Exclusion注銷登記Where,afterthecontracteseffective,thereisnoagreementinthecontractinaccordancewithrelevantprovisionsofthecontractorcommonpractices.補(bǔ)充協(xié)議Supplementary承諾Damagesforbreachof故意Deliberate民事行為能力Capacityforcivil民事權(quán)利能力Civil民事撤銷權(quán)Therightto向第三人履行和由第三人履行Performancetoandbyathird當(dāng)事人約定由人向第三人履行的合同或者由第三人履行的合同，因?yàn)榈谌瞬皇呛贤氖氯?，第三人故不承?dān)違約責(zé)任，均應(yīng)由合同的人向債權(quán)人承擔(dān)違約責(zé)任ratherthansuchthirdpartyshallbeliabletothecreditorforbreachofcontract.Guaranteefor保證Methodsof保證方式有一般保證（補(bǔ)充責(zé)任保證）擔(dān)保擔(dān)保合同Guaranty保證期間GuarantyWhenthereisnoarrangementornocleararrangementonthemethodsofguarantee,theinajointliabilityguaranteedoesnothavetheprelitigationdemurright.一般保證的保證人對(duì)債權(quán)人享有先訴抗辯權(quán)，即在主合同糾紛審判和仲裁，并就人的Thewarrantorinvolvedinanordinaryguaranteehastheprelitigationdemurrightagainstthecreditor.Itmeansthattheguarantormayrefusetoassumetheguaranteeliabilitybeforethetrialorarbitrationontheprincipalcontractdisputesandthe mentonthedebtor’sproperty.Guarantee保證擔(dān)保的責(zé)任范圍包括主債權(quán)及利息、違約金、損害賠償金債權(quán)的費(fèi)用compensationandexpensesfortherealizationofthecreditor’srights.定金Adepositisarealcontractwhichgoesintoeffectasofthedateofthedeliveryofthedeposit.定金罰則:給付定金的一方不履行約定的的,無(wú)權(quán)要求返還定金;定金的一方不履行約定的的,應(yīng)當(dāng)雙倍返還定金。當(dāng)事人一方不完全履行合同的,應(yīng)當(dāng)按照未履行部分所占合定金不可抗力majeureFraud;除名Election重大過(guò)失Gross土地承包經(jīng)營(yíng)權(quán)LandcontractualoperatingLeasedPenalty:Ifthepartypayingthedepositfailstoperformitscontractedobligations,failstoperformitscontractedobligations,itshallrefundtwicethevalueoftheapplytotheproportionofthatparty’sobligationsthatremainunperformed.Theamountofadepositshallnotexceed20%ofthevalueofthesubjectmatteroftheprincipalcontract.因不可抗力、意外致使主合同不能履行的,不適用定金罰則。因合同關(guān)系以外第三人Wheretheprincipalagreementisnotfulfilledduetomajeureoranyaccident,thedepositpenaltyruleshallnotapply.Wheretheprincipalagreementisnotfulfilledpartyaccordingtolaw.Ifthecontractingpartiesagreeonbothabreachpenaltyandadepositpenalty,an