国际商法缩印

（2） 转让权 （3） 使用许可权 （4） 请求保护权
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2. 注册商标所有人的义务
（1） 正确使用注册商标
● 核定范围内使用 ● 改变图形等须重提注册申请 ● 改变注册人名称等须提变更申请 ● 不得连续3年停止使用注册商标 ● 不得自行转让注册商标
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（2） 标明注册标记
文字、标记
TM R 注
专利权的客体 —— 发明创造
产品发明
（1） 发明
方法发明
改进发明 （2） 实用新型 —— 小发明
（3） 外观设计
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8.2 授予专利权的条件
1.授予发明和实用新型专利权的条件
时间
发明日 申请日
新 （1）颖
性
地域 方式
世界新颖性
本国新颖性
混合新颖性
书面公开
使用公开
口头公开
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（2） 创造性 （3） 实用性
（5）债权人免除债务
（6）债权债务归一
（7）法定或约定
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2. 标的物提存
提存机关－－公证处
原因
债权人无故拒领标的物 债权人下落不明
未确定继承人、监护人
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第 3章 国际货物买卖法
3.1 概述 《国际货物买卖合同公约》
1988年1月1日起对中国生效 两点保留 书面形式
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3.2 卖方的基本义务
（2） 实质审查
◆ 有否显著特征 ◆ 是否为禁用标志 ◆ 是否为恶意申请
◆是否混淆地理标志
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3.申请注册商标的公告
3个月
4. 商标异议
公告期内提出
5. 商标注册的核准
公告期满
经裁定异议不成立 或无人提异议
发商标注册证

第一章1.Ten environment factors(1)the type of capital market(2) the type of reporting regimes(3) the type of business entity(4) the type of legal system(5)the level of enforcement(6)the level of inflation(7)political and economic ties with other countries(8)status of the accounting profession(9)existence of a conceptual framework(10)quality of accounting education2. Roles of accounting(1)macro-user oriented accounting system(2)micro-user oriented accounting system (3)classification groups. 区别：In macro-user oriented systems，government agencies，particularly tax and economic planning agencies，are the principal users of accounting reports while in micro-user oriented systems a diverse set of capital providers to be the most important user group of accounting reports.3.Major challenges facing accounting globally(1)global harmonization(2)financial reporting in emerging economies(3)social and environmental reporting(4)financial reporting in the high technology era.4.What are the two types of capital markets? Define and compare themEquity-oriented market or debt-oriented market.Equity-oriented market: the capital of companies most comes from stock market .Debt-oriented market: companies depend on bank financing as their primary source of capital5. Effects of diversityon capital markets(1)Effects of differences in disclosure levels on listing decisions(2)Effects of regulatory differences on user groups(3)Effects of differences in goodwill treatments on mergers and acquisitions.6.Benefits of Classification IFR(1) Learn from same group(2) help developing countries to find a model suitable from developed countries(3)Patterns help Harmonization(4)Improve Communication across Groups 第二章1. What’s the arguments for and against harmonization?FOR:Major differences in accounting practices act as a barrier to capital flowing, harmonization will enhance comparability of financial statements, thus making them easier to use across countries.Against:(1)full harmonization of international accounting standards is probably not practical nor truly valuable, because they predict that global GAAP will not likely be achieved given the institutional impediments in the standard setting process.(2)Investors are rational enough to spend the necessary time and money to correctly analyze investment opportunities and focus on real economic results, they can make investment decisions without the presence of international accounting standards.(3)differences in the economic, political, legal, and cultural environment in countries as a justification for financial reporting differences.(4)critics have portrayed harmonization as a form of accounting colonialism with the accounting standards of the developed countries becoming the defacto international standards of whether they are suitable for developing countries.2. What’s the pressure for harmonization?(1)Investor groups who use financial statements(2)multinational companies which prepare financial statements(3)regulators who monitor capital markets(4)the securities industry which views itself as being significantly impacted by the global diversity in financial reporting requirements(5)and developing countries.3. What’s the obstacles to harmonization?(1)The basic obstacle is the extent that economic consequences of accounting practices vary by country and the extent they are considered in the standard-setting process.(2)Other obstacles are nationalism, the absence of strong professional accounting bodies in a number of countries, the divergence between the needs of large multinationals and smaller business entities ,difficulties in coordinating change among the large number of IASB members, and emotional resistance to change proposed.4. What are the five main organizations involved in harmonization?(1)International Accounting Standards Committee(IASC):①The International Accounting Standards Committee is an independent private sector organization that was established in 1973 by professional accounting organizations from ten countries.②Objectives③Development over the past 30years.(2)International Federation of Accountants(IFAC):①A body of national professional accounting organizations that represent accountants employed in public practice, business and industry, the public sector, and education, as well as some specialized groups that interface frequently with the profession.②150 Member organizations，103 countries，2million accountants. 作用：(a)Aimed at harmonizing auditing practices globally(b)Reducing differences in the requirements to qualify as a professional accountant(c)Code of Ethics for Professional Accountants(d)Sought the backing of its standards from IOSCO ( like IASC) (3)International Organization of Securities Commission (IOSCO):It was formed in 1983 and is comprised of securities regulators from more than 115 securities regulatory agencies from around the world. Objectives of IOSCO:1.To promote high standards of regulation in order to maintain just, efficient, and sound markets.2.To establish standards and an effective surveillance Of international securities transaction.3.To promote the integrity of the markets by a rigorous application and enforcement of the standards.(4)United Nations(UN):The United Nations’involvement in international accounting harmonization can be considered to have two distinct phases.In the 1970s,its Group of Experts on International Standards of Accounting and Reporting produced a list of financial and non-financial disclosures to be provided by multinational corporations.(5)Organization for Economic Cooperation and Development(OECD):It comprises 29 member countries which produce two thirds of the world’s goods and services.in the area of accounting, the OECD’s efforts include formation of an Ad Hoc working group on Accounting Standards which:Supports current efforts by international, regional,and national bodies to promote accounting harmonization and functions as a forum for the exchange of views on UN efforts on accounting and reporting standards.5. What are the four harmonization scenarios?(1)Bilateral or mutual agreements:this approach consists of two or more countries negotiating agreements which involve mutual recognition of each other’s standards with certain additional disclosures or reconciliations as part of the arrangement.(2)World-class issuer (NYSE):Criticism(批评)(a)SEC: a dilution of the quality and extent of disclosure requirements; potential legal problems；agreement on the quantitative criteria.(b)company: create an uneven playing field(3)The IASC/IOSCO Initiative:GAAP issued by the IASC and endorsed by IOSCO.(4)The G4+1 Alternative:Forum to exchange ideas among Australia，Canada，the United Kingdom, and the United States; invited the IASC in 1993+New Zealand in19966.What’s definition for Accounting Harmonization?It is the process by which differences in financial reporting practices among countries are reduced with a view to making financial statements more comparable and decision-useful across countries.第三章1.(1)Foreign Exchange: the money of another country. (paper money and coins, bank drafts, and other commercial paper)(2)Foreign Exchange Market: the mechanism through which the money of one country is exchanged for that of another, the exchange rate between currencies is set, and foreign exchange transactions are completed.(3)Foreign Exchange Transaction:Two parties agree to exchange one currency for another at a specified rate of exchange.(a)spot transaction: immediate purchase or sale of foreign currency(b)forward contract:a commitment to exchange currencies in the future at a rate set today(c)currency option:a contract that provides the right but not the obligation to trade a foreign currency at a set exchange rate on or before a given date in the future.(d)currency futures:a transaction that involves a simultaneous purchase and sale of two different currencies, with the purchase being effective at one and the sale back to the same party at a price agreed upon today but to be completed at a specified future date.(4)spot rate and forward rate(区别):(1)premium(2)discount(3)currency option(4)currencyswap2.Bid rate(buy rate):the price at which a financial institution is willing to buy a currency.Ask rate(sell rate, offer rate):the price at which financial institution is willing to sell a currency.The spread: difference between the bid and ask ratesPremium and Discount:(forward rate > and <spot rate)Direct Quote: the price of one unit of the foreign currency priced in the domestic currency. Indirect Quote (US/UK/Australia)3.Foreign translation: financial transactions between other countriesForeign currency transaction: one that requires settlement in a currency other than the entity’s functional currency. Foreign currency translation：Process of expressing financial statements denominated in one currency in terms of a second currency for special purposes. Notice(区别): Transaction Gain/Loss: are realized and affect the cash flows of the company；Translation Gain/Loss: notForeign operation: A subsidiary, associate, joint venture, or branch whose activities are based in a country other than that of the reporting enterprise.Foreign Exchange Exposure:A measure of the potential for a firm’s profitability, cash flow, and market value to change because of a change in exchange rates.Translation exposure(accounting exposure):The potential for an increase or decrease in the parent’s net worth, and reported net income, caused by a fluctuation in the exchange rates since the date of the previous period’s consolidated financial statements.Transaction exposure:The potential fluctuation of exchange rates between the initiation of the transaction and the settlement of the invoice amount. Consists of:(1)quotation exposure(2) backlog exposure (3) billing exposure 四种情况:(1)buying or selling on credit goods or services whose prices are contractually denominated in foreign currencies(2)borrowing or lending funds in a foreign currency(3)engaging in contracts to buy or sell foreign currency at a future date(4)other economic transactions to acquire assets or incur liabilities denominated in foreign currenciesEconomic exposure: the extent to which the value of the firm would be affected by unexpected changes in currency exchange rates. Economic exposure is future-oriented and examines the impact of exchange rate changes on the future performance and cash flows of the firm. Comparison(比较): (a)Foreign Transaction vs Translation:not every foreign transaction is denominated in a foreign currency.(b) Transaction vs Translation gain/loss:Transaction Gain/Loss: are realized and affect the cash flows of the company(c)Conversion VS Translation:actually exchanging→Conversion；VS process of restating numbers in FS4.Single-Transaction approach:a company’s foreign currency receivable or payable is considered an essential part of the economic transaction to sell or buy goods or services. the amount initially recorded is considered an estimate until the final settlement.The original cost or revenue is adjusted for any difference between the amount recorded at the transaction date and the amount at the settlement date.Two-Transaction approach:a company’s foreign currency receivable or payable is considered a second transaction which is distinct from the original transaction to buy or sell goods or services.The original cost or revenue isn’t adjusted, any difference is treated as a foreign currency transaction gain or loss.Monetary items:should be adjusted to reflect the exchange rate at that date. (the closing rate) obligations to pay or rights to receive a fixed number of currency units in the future.5.Translation methods:(1)current rate method:all assets and liabilities face currency risk.(2)temporal method:adjust balance sheet items according to the valuation basis used in financial statements.(3)current/non-current method:only the current items face currency risk.(4) Monetary /non- Monetary method:only the monetary items face currency risk. Single Rate Method：（1）Multiple Rate Method：（2）（3）（4）6.Exchange Rates:(1)Current Exchange Rate:the exchange rate prevailing at the balance sheet date.(2)Historical Exchange Rate:the exchange rate prevailed at the date on which a specific transaction occurred.(3)Average Exchange Rate:a weighted average of the exchange rates prevailed during the period for which financial statements are being prepared.7.What is Functional Currency? 3 situations? Translation method used in each situation? Functional Currency:The currency of the primary economic environment in which the foreign subsidiary operates and generates cash flows.3 situations: (1)local:current rate method (2)parent/Dollar:temporal method (3)Third/neither:local temporal→Functional→current rate Dollar第四章计算题第五章1. How corporate responses to non-domestic investors of financial reports.Six approaches:(1)Do nothing(2)Convenience translations(3)Convenience statement(4)Limited restatements(5)Reconciliation to a foreign country’s GAAP(6)Secondary statementsOther responses include translating the financial statements in the user’s language ,in the user’s currency ,and partly in the user’s accounting priciples.2.Main troublesome measurement items:(1)depreciation and revaluation of long-lived assets(2)Goodwill(3)Foreign currency translation(4)Pension and other post-employment benefits(5)Consolidation and group reporting(6)deferred taxes.parison(比较) of consolidation theories:(1)Parent-company theory(2)Entity theory(3)Contemporary theoryMain differences:(a)Basic purposes and users of consolidated financial statements (b)Consolidated net income(c)Non-controlling interest expense(d)Equity of non-controlling interests(e)Consolidation of subsidiary net assets4.Additional issues in international financial statement analysis(1)Availability of data(2)Reliability of data(3)Timeliness of data(4)Language, terminology and format第六章1.Three qualitative criteria:(1)Information availability(2)Reliability(3)Comparability2.Three policy issues facing regulators:(1)The choice between mandated and voluntary approaches to regulation(2)Approaches to strengthening enforcement capability.(3)Whether and to what extent,accounting harmonization should be pursued.第七章1.Performance Evaluation Issues:(1)Using appropriate performance measures(2)Using appropriate currencies(3)Transfer pricing policies(4)Distinguishing between manager performance and subsidiary performance2.Transfer pricing methods:(1)market-based methods(2)cost-based methods(3)negotiated transfer prices3.Arm’s-length price method in OECD:(1)The comparable uncontrolled price method(2)The resale price method(3)The cost-plus method(4)The comparable profits method(5)The profit-split method。

国际商法基础知识在当今全球化的经济环境中，国际商法的重要性日益凸显。

无论是跨国贸易、投资，还是国际合作，都离不开国际商法的规范和保障。

那么，什么是国际商法？它包含哪些主要内容？又如何在实际中应用呢？接下来，让我们一起走进国际商法的世界，了解其基础知识。

国际商法，简单来说，是调整国际商事交易和商事组织的各种关系的法律规范的总和。

它旨在为国际商业活动提供明确的规则和框架，以促进贸易的顺利进行，保障各方的合法权益。

国际商法的渊源十分广泛。

首先是国际公约，这是国际商法的重要组成部分。

例如《联合国国际货物销售合同公约》，对国际货物买卖中的诸多问题作出了统一规定，为缔约国之间的货物销售合同提供了法律依据。

其次是国际惯例，比如国际贸易术语解释通则（Incoterms），它对常见的贸易术语，如 FOB、CIF 等的含义和责任划分进行了明确，减少了交易中的误解和争议。

此外，各国的国内法也在一定程度上影响着国际商法。

当国际公约和惯例无法适用时，可能会依据相关国家的国内法律来解决纠纷。

在国际商事主体方面，公司是常见的形式。

不同国家对于公司的设立、组织、运营和清算等方面的法律规定有所不同。

了解这些差异对于跨国公司的经营和管理至关重要。

比如，在某些国家，公司的设立程序较为繁琐，需要满足严格的条件；而在另一些国家，可能相对宽松。

此外，合伙企业和个人独资企业在国际商事活动中也有一定的存在。

国际货物买卖是国际商法的一个重要领域。

在合同的订立方面，需要关注要约和承诺的有效性、合同的形式和内容等。

例如，要约的撤销在不同国家的法律规定中可能存在差异。

在合同的履行方面，涉及货物的交付、检验、风险转移等问题。

比如，对于风险转移的时间点，有的国家以货物交付为标准，有的则以合同成立为标准。

同时，违约和救济也是国际货物买卖中需要重点关注的问题。

违约的形式包括根本违约和非根本违约，不同的违约形式对应着不同的救济措施，如损害赔偿、解除合同、实际履行等。

企业是指从事生产，流通，服务等经济活动，以产品或劳务满足社会需要的，并以获取盈利为目的，依法设立，实行自主经营，自负盈亏，独立核算的经济组织。

企业特征：1、以盈利为目的：企业是从事商品生产经营活动的经济组织；2、独立从事经济活动：企业是实行独立核算、自负盈亏、自主经营、自我发展的经济组织；3、具有法人资格：企业是能够享有经济权利和承担经济义务的法人。

企业类型：1、按投资者的投资与责任形式：个人独资企业、合伙企业、公司（包括有限责任公司和股份有限公司。

优点：有限责任，筹资方便，企业的管理水平高，所有权转移方便，企业的发展稳定；缺点：组建程序复杂，费用较高，政府对公司的限制较多，保密性较差）；2、按股权形式的不同：股份合作制企业（以合作制为基础，企业职工共同出资入股，吸收一定比例的社会资产投资组建，实行自主经营、自负盈亏、共同劳动、民主管理、按劳分配和按股分红相结合的一种集体经济组织）、有限责任公司（2以上和50人以下的股东所组成，股东就其出资额为限，对公司债务负有限清偿责任的公司）、股份有限公司（指全部注册资本由等额股份构成并通过发行股票筹集资本的股份制企业）；3、按投资者是否涉外或港澳台地区：1内地企业、外商投资企业（中外合资经营、中外合作经营和外商独资企业）、港澳台地区企业；4、按企业的所有制不同：国有企业、集体企业、私营企业。

企业设立是指为使企业成立，取得合法的主体资格而依据法定程序进行的一系列法律行为的总称。

条件：1、有符合法律规定的企业名称；2、有公司章程或协议3、有符合法律规定的资本；4、建立符合法律规定的组织制度；5、有符合法律规定的经营范围；6、有自己的生产经营场所。

企业登记的类型：设立登记，变更登记，注销登记。

企业注册登记的主要内容：企业名称；住所和经营场所；法定代表人；经济性质；经营范围和经营方式；注册资金和从业人数；经营期限；分支机构。

产权：财产权利的简称，是指财产所有权以及财产所有权有关的财产权利，其基本内涵包括所有权，占有权，使用权，收益权和处置权等。