1、Merger -A combination of two or more entities, rights or estates. 合并-指两个单位、两项权利或产业权的组合。Bills of exchange - A method of discharging a bill of exchange by which the acceptor of the bill is or becomes its holder at or after its maturity, in the acceptors own right. The reason for discharge is that the
2、rights and liabilities on the bill have merged in one person; there is no point in the holder suing himself or herself as acceptor. 汇票-指清偿汇票的其中一个方式，汇票的承兑人在到期日或到期日后，因其本身权利成为或将成为该汇票的持有人。清偿的原因是汇票上的权利及法律责任已合并在一人身上；如持有人以承兑人的身分对自己提出起诉是没有意义的。 Corporations - 1.A combination of two or more firms or companies
3、, usually one company is absorbed into the structure of the other(s) and loses its separate identity. It involves one company acquiring shares or assets of another. 2. Merging a company in a group structure under a holding company. A merger may be horizontal or vertical. 3. A euphemistic term for a
4、takeover, considered to be more tactful to the loser. The Codes on Take-overs and Mergers and Share Repurchases, as codes of business ethics rather than codes of law, has been adopted for the purpose of considering acceptable standards of commercial conduct and behaviour in the conduct of take-overs
5、 and mergers. 法团-1. 指两间或以上的商号或公司的组合，一般是某公司被另一间公司的结构所吸收而损失其独立身分。它涉及某一间公司收购另一间公司的股份或资产。 2. 指将母公司集团结构的公司合并。此项合并可以是水平式合并或垂直式合并。 3. 用以委婉地形容 收购的用语，对失败者而言则比较得体。公司收购、 合并及股份购回守则，属商业道德守则而非法律守则，为顾及在收购及合并的商业处理方式及行为的可接受标准的目的而使用此项守则Deeds - The process by which a lower security is absorbed into a security of a hig
6、her nature taken for the same debt. An example is the merger of a simple contract debt into a specialty for the same debt where the obligations created by the deed are considered to be of higher value than those that existed under the simple contract. The operation of the doctrine depends on the int
7、ention of the parties, which is a question of factgathered from their documents. Ordinarily, where an obligor owing an existing simple contract debt gives security for its payment by a covenant under seal and a charge on property, the simple contract debt is merged into the specialty unless there is
8、 an express provision to the contrary. An obligation merged in this manner is said to be discharged by operation of law. Also known as merger by higher remedy or merger in judgment 契据- 指较低的抵押融入用作同一债项的较高抵押的过程。其中一个例子是一项简单合约债项与同一债项的盖印文据合并，而由契据所设立的责任将被视为较根据简单合约而存在的价值为高。此原则是根据各方的意图而实施，此意图指从他们的文件中所收取的事实问题
9、。通常，当义务人欠下已存在的简单合约债项，并就其缴款通过经盖章的契诺给予抵押及就财产上的押记，简单合约债项与盖印文据即会合并，除非当中有明示的相反规定。以此方式合并的责任被称为藉法律实施而解除责任。另称较高赔偿合并或判决合并。Equity - The joining of one right to another such that a lesser estate was vested in the same person as a greater estate without any intermediate estate, the lesser estate merged in the g
10、reater and was extinguished, without regard to the intention of the parties concerned. In equity, merger depends upon the intention, actual or presumed, of the person in whom the interests become united. A court of equity so regulates the parties rights with reference to the doctrine of merger that
11、it will not allow a merger to take place if it sees equitable reasons for holding that it should not take place. The doctrine of merger arises in equity in three contexts: merger of estates, merger of charges, and merger in conveyance. 衡平法-指某一项权利加入另一项权利，使较少产业权可以较大产业权的形式归属予同一人，当中没有中间产业权，较少产业权溶入较大产业权中
12、，较少产业权会被取消，而无须理会有关各方的意图。在衡平法上，合并须根据权益将会合并的人的意图 （不论是真实或推定）而进行。衡平法法庭根据合并原则管限各方的权利，该原则不容许进行合并如显示合并的衡平法理由并不支持进行合并。在衡平法上合并原则可应用于三项内容当中：产业权合并、押记合并及转易契合并。Inter alia 连同其他事宜 Lat among other things. Sometimes misused with reference to persons. 拉丁语在其他事项中。就有关人的事宜，此词有时会被误用。Misrepresentation A representation whic
13、h does not accord with the true facts (past or present). It may be fraudulent, negligent, or innocent. Only if a discrepancy between the true facts and the misrepresented facts can be shown will a misrepresentation be established. Contract - A false material statement of fact intended to induce anot
14、her person to enter into a contract, and relied on by that person to his detriment. A fraudulent misstatement of law has the effect of a misrepresentation. Generally, a representation will not be considered a misrepresentation if it was an opinion, or a statement of intention, unless in fact the par
15、ty had no such intention. If, prior to contract, the representee finds that representation was not wholly true, the onus falls on the representor to show that the representation did not induce the contract. This can be proved by showing that the representee relied on his or her own inquiries or obse
16、rvations失实陈述- 指无法与真正事实（过去或现在）相符的陈述。它可以是欺诈性、疏忽或无意。只有证实当真正事实与失实陈述的事实有差歧，失实陈述方可成立。合约-指意图以虚假的具关键性陈述诱使另一人订立合约，而被该人援引而遭受损害。有欺诈成分的错误陈述具有失实陈述的效果。一般而言，如某陈述属意见性质，或意图性质，则不会被视为失实陈述 ，除非该一方其实没有此等意图。如果在订立合约之前，表态对象发现某陈述并非完全正确，表态者须承担举证责任，以证明该陈述并没有诱使另一人订立合约。此可以证明表态对象以本身的查究或观察作验证Quash To set aside, overthrow or annul.
17、 推翻 - 宣告无效、废除或取消.Relief - The remedy sought by a plaintiff in a court action. For instance, the plaintiff could ask for specific performance of a contract and, in lieu of specific performance, damages. It can be granted both at common law and equity. 济助-原告在法院诉讼谋求的补救。例如原告可要求合约的强制履行及代替强制履行的损害赔偿。可在普通法和
18、衡平法授予济助。Process - A document issued or filed with a court or tribunal in proceedings, which requires a person to attend before the court.法律程序文件 在法律程序中 , 法庭或审裁处发出或提出要求某人出席法庭的文件。Resignation - In company law, the formal giving up of membership of an association, upon which act membership ceases.辞职 - 在公
19、司法，正式放弃公司的成员身分，之后有关的成员身分会停止。Attorney - 1. A person appointed by another to represent or act in place of that person. An attorney does not have any right of audience. 2. In English legal history, a legal practitioner who was accepted by the courts of common law as being competent to act in the place
20、of the principal or party to proceedings. 受托代表人 1.获他人委任代表或署理该人职位的人。受托代表人不具有任何出庭发言权 2.在英国法律历史中，指资格获普通法法院接纳，署理法律程序主事人或一方职位的法律执业者。Underwriting -1.In the context of the issue of shares, an agreement to take the number of shares which are not subscribed for by the public or other persons by a particular
21、date. 2.In the context of insurance, underwriting may be effected by taking a line of a brokers slip, containing rough notes sufficient to indicate the terms of the proposed insurance, which amounts to an offer to accept a proportion of the risk to be insured. The presentation of the slip by the bro
22、ker constitutes an offer, and the writing of each line constitutes an acceptance of this offer by the underwriter pro tanto. If an underwriter varies the terms of the slip with the consent of the broker before writing his line, this would constitute a counter-offer which is accepted by the broker on
23、 behalf of his client。包销 -1.就股票发行而言，就承购未获公众人士或其他人士在特定日期前认购的股票数目所订立的协议。 承保 2.就保险而言，可藉承担经纪人承保条的保险额而使承保生效，该承保条载有足以显示拟采用的保险条款的粗略摘记，相当于接纳投保风险的份额的要约。该经纪人呈示承保条即构成要约，而签署承担每一项承保额即构成承保人以要约为限的承约。如承保人在经纪人的同意之下，在签署承担承保额前改变承保条的条款，则会构成由该经纪人代表其客户承约的反要约。Severance The act of dividing or breaking off into parts. 分割分开或
24、分割成部份的作为。Contract -Removal from a contract of a term that is void or illegal so as to save the contract as a whole. 合约-为保留整体合约，而把无效或违法的合约条款从合约上删除。Criminal law -An application to separate the trials for different indictment or charges. 刑法 - 为不同的控诉或检控申请分开审诉。Real property -The division of an interest i
25、n property into two or more parts. 土地财产 - 财产的权益分为两个或以上的部分。Fiduciary -A person who is under an obligation to act in anothers interest to the exclusion of the fiduciarys own interest.受信人 -有责任为另一人的权益（而非受信人本身利益）而行事的人。Incorporate 成立为法团 To form a company. 指成立一间公司。Audit 审计 The independent and systematic ex
26、amination of, and expression of opinion on, the financial statements of an accounting entity by an appointed auditor, with verification by reference to witnesses and vouchers, in pursuance of that appointment and in compliance with any relevant statutory obligation. The skilled examination of such b
27、ooks, accounts, and vouchers enables an auditor to verify the balance sheet and the accompanying revenue statements. The purpose of an audit is to establish the accuracy and integrity or otherwise of the companys records. It does not seek to pass judgment upon the direction of the companys activitie
28、s or the competence of the management. Audit includes an investigation or examination of accounts.获委任的核数师按其委任职责及遵守有关法定义务，对报帐的实体的财务报表作出独立及有系统的审查，并就此发表其意见，以参照证人及付款单据而核实。对帐簿、帐目及付款单据作出的技术性审查，使核数师能核实资产负债表及收支记录。审计之目的是建立准确及完整的公司记录，而非对公司业务或管理层的权限范围作判决。Predecessor 前任人 The person who held land, assets, an est
29、ate, or an office before (usually immediately before) the present incumbent.在现任者之前（通常在紧接之前）持有土地资产 财产或办事处的人。Neglect 疏忽 To pay no attention to. 不给予专注 .Social welfare and services - In relation to a child, failure to make adequate arrangements for the care and nurturing of the child, such as the provis
30、ion of adequate and proper food, nursing, clothing, medical aid or lodging, particularly where the child is in a persons care and the person is under a legal obligation to do so (such as a parent or custodian of the child). 社会福利与服务 - 就有关儿童而言，指无法对儿童的照顾及培育作出充足的安排，如提供充足及适当的食物、护理、衣服、医疗或住宿，尤其是当儿童被某人看管，而该
31、人有法律义务看管该名儿童(例如是儿童的父母或监护人) 。Tort 侵权法 -To fail to perform a duty or obligation; to omit or fail to do something through carelessness or negligence. The terms precise meaning depends upon context. 无法履行责任或义务；因不小心或疏忽而不作出或不能作出某些作为。此词的确实涵义须依靠内容。Principal 本金、委托人、主债务人 1.A sum of money owed as a debt, upon w
32、hich interest is calculated. The sum is repayable upon maturity. 2. The capital or main body of an estate or financial holding. 3. A person who empowers another to act as that persons representative, for example as an agent or broker. 4. A person having prime responsibility for an obligation. 债项的金额，
33、并就它计算利息。该款额在债务到期时应予偿还。2. 遗产或财务持有的资本或主体。3. 授权另一人作为自己的代表（如代理或经纪）行事的某人。 4. 就一项义务负有主要责任的人。Employment 雇佣- 1.A person for whom a commission agent does work as a commission agent. 2. A person for whom a contract worker does work under a contract between the contract workers employer and the person. 1.代理商确实
34、以代理商的身份为其工作的人。 2. 合约工人确实为其按照合约工人的雇主及合约工人之间的合约工作的人。distasteful ,distasteful adj. 使人不愉快的; 不合口味的; 讨厌的; 味道差的qua adv. 以.的资格; 作为.Agency 代理- 1.A person who confers upon an agent the authority to act on the persons behalf for the purpose of creating or affecting legal rights and duties between the person an
35、d third parties. The determining feature in an agency relationship is the fiduciary obligation owed by the agent to the person for whom he acts. 2. A person giving a power of attorney; also called a donor of the power. 1. 为制定或行使法律权利及责任，而赋予一名代理人权限从而代表自己行事的某人。代理关系的决定性特征为代理人对他所代表行事的人负有受信义务。2. 发给授权书的人士；
36、亦称为授权书的授权人 。Contumelious 侮慢的 Reproachful and tending to convey disgrace and humiliation. Contumely is a variant of, or confused with, contumacy, and is an insolent reproach or abuse of lawful authority; insulting or contemptuous language or treatment.责备的及倾向于表示耻辱及屈辱。 侮慢地演变自侮慢或与之混淆使用，亦是侮慢的谴责或合法权限的滥用；侮
37、辱性或藐视性的语言或对待。Simpliciter 简单地Lat - Plainly, straightforward, without reservation, by itself. Simply, directly, in a summary manner, or by its own force. 拉丁语 通过本身明显地、明确地、无保留地。简单地、直接地、以扼要的方式或藉自己的力量。adj.Entity 实体 A thing with an existence recognised in law as having a separate identity and being autonom
38、ous. It includes a natural person, company, partnership, and governmental bodies. 在法律上获认可为具有独立及自治身份的存在物体，包括自然人、公司、合伙和政府机构。n.Citizenship 公民身份 The status of a citizen, including rights and duties. 公民的地位，包括权利及义务。Citizenship and migration - See Permanent resident status. Conflict of laws 法律冲突-The legal
39、nexus connecting a person with a state and generating rights, privileges, and duties on the part of the state and the individual. Citizenship is governed by the rules of each state and the term has no commonly accepted international meaning. All persons have a right to citizenship: Universal Declara
40、tion of Human Rights 1948 art 15 .将人与国家连结的法律关系，从而在个人与国家上产生权利、特权和责任。公民身份由个别国家的规则管辖，此词未有国际公认的涵义。所有人均有公民身份的权利：1948 年世界人权宣言15 条。国藉及移居 。Enforcement 强制执行 In relation to judgments, orders and arbitration awards, compliance or recognition. 关于判决、命令及仲裁判给、遵行或认可。foreclose v. 阻止, 预先处理, 排除; 取消赎回权Overrule 驳回 A hig
41、her courts decision that the decision of another court which is at a lower or equal level in the hierarchy of courts has been wrongly decided and thus should not be followed. 上级法院的决定，该决定认为下级或同级其他法院判定错误，故不应依循其判定。fortiori 何况合伙法笔记 Anderson Hay 节俭的; 精明的; 善于经营的copartner n. 合作者; 合伙人Criminal law 刑法Voluntar
42、y agreement freely given by a rational and sober person able to form a reasonable opinion upon the matter to which he or she consents. In Hong Kong, as in England and Wales, consent is not a defence to assault occasioning actual bodily harm - 由一理性及清醒的人士自主地提供的自愿同意，理性及清醒是指该人对其所同意的事宜，有能力形成合理意见的Environm
43、ent - Approval or authority. 环境保护 - 批准或授权。 Banking and finance 贷款或财务通融。1. A persons reputation to meet financial obligations at some future time; the ability of a business or person to borrow money, or obtain goods on time, in consequence of the favourable opinion held by the particular lender as to
44、 the borrowers solvency and history of reliability. 2. Time allowed to the buyer of goods or services by the seller, in which to make payment for them; granting the use or possession of goods and services before requiring payment. 3. The right granted by a creditor to a debtor to defer payment of de
45、bt or to incur debt and defer its payment. To obtain credit by fraud there must be the creation of a debt. 1.一个人能够在将来某一时间履行一定融资义务的信誉；商家或个人因特定借款人对其清偿能力和信用历史有良好评价而按时获得借款和货物的能力。 2.卖方对货物购买者或服务接受者给与的付款宽限期；对付款前占有或使用货物或服务的许可。 3. 由债权人赋予债务人延期偿还债务或者获得贷款并延期偿付的权利。通过欺诈取得贷款必然产生债务Equity 衡平法A voluntary agreement or
46、 yielding of the will; an accord of mind. In equity, consent represents making a voluntary choice that means the election has to be made freely, without duress or deception of any form. Coercion of will is vitiation of true consent 。自愿同意或是意志作出顺从；自愿的精神。衡平法中，同意代表作出了自愿性的选择，即该选择是自主的，在无任何形式的胁逼、欺骗下所作出的。威胁
47、意志的行为致令真正的同意失效。Tort 侵权法A defence to intentional torts. It is also known as the defence of volenti non fit injuria (there can be no injury to the willing). There must be an express or implied agreement that the plaintiff voluntarily submitted to the risk of injury 。就蓄意侵权的抗辩。它亦被称为自愿者不受损的抗辩理由。原告人必须明示或默
48、示甘愿冒受伤之险Testimony 证供Sworn or unsworn evidence either orally or in writing given by a person. The oral testimony of a witness is inadmissible at common law unless the witness has been sworn to tell the truth. See also Evidence; Oath; Testimonial evidence. 由一人以口头或书面作出的经宣誓或未宣誓证据。除非有关的证人经宣誓承诺会讨露实情，否则证人的
49、口头证供在普通法不可接纳为证据。另见 Evidence; Oath; Testimonial evidence。n.uncorroborated adj. 未确认的Hold out 显示To represent or pretend. It is an offence for an unqualified, unlicensed or unregistered person to hold out, advertise or represent that he or she is qualified or licensed to provide professional or regulated services. 代表他人或假装。任何不合资格、未领牌或未注册的人如作出显示、宣传或代他人作为提供专业或受规管服务的合资格或已领牌的人，即属犯法。Representation 陈述 1. In contract law, an oral or written statement, made by one party (the representor) to another party (the representee), relating
