AICPA: 2014英語(yǔ)大綱詞匯（四）

　　不動(dòng)產(chǎn)Immovable property/Real estate

　　獨(dú)立董事Independent directors

　　間接收購(gòu)Indirect takeover

　　首次公開(kāi)發(fā)行Initial public offering(IPO)?

　　內(nèi)幕交易Insider trading

　　資不抵債Insolvency

　　脅迫Intimidation

　　無(wú)效行為Invalid activities

　　出資義務(wù)Investment obligation

　　非公開(kāi)發(fā)行Issuance in a non-public manner?

　　連帶責(zé)任保證Joint and several liability guarantee

　　共同共有Joint co-ownership

　　正當(dāng)理由Justified reasons

　　土地承包經(jīng)營(yíng)權(quán)Land contractual operating rights

　　租賃物L(fēng)eased property

　　法人財(cái)產(chǎn)權(quán)Legal person property rights

　　法定代理人Legal representatives?

　　違約責(zé)任Liability for breach of contract

　　訴訟時(shí)效Limitation of action

　　有限責(zé)任公司Limited liability company

　　有限合伙人Limited partner

　　有限合伙企業(yè)Limited partnership enterprise

　　限定交易Limited trading

　　清算組Liquidation committee

　　清算義務(wù)人Liquidation obligor

　　上市公司Listed company

　　管理層收購(gòu)Management buyout

　　強(qiáng)制要約Mandatory offer

　　操縱市場(chǎng)行為Market rigging

　　市場(chǎng)份額Market share

　　重大資產(chǎn)重組Material assets reorganization

　　吸收合并Merger by absorption

　　新設(shè)合并Merger by consolidation

　　少數(shù)股東權(quán)益Minority shareholder rights?

　　壟斷行為Monopolistic practices

　　壟斷Monopoly

　　抵押權(quán)Mortgage

　　動(dòng)產(chǎn)Movable property

　　名義股東Nominee shareholder

　　非貨幣財(cái)產(chǎn)出資Non-monetary contribution

　　不可替代物Non-substitute

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