注册会计师-经济法第09讲合同的订立、效力、履行、保全、履行抗辩权二、要点详解（一）合同的订立1.订立形式当事人订立合同，可以采用书面形式、口头形式或者其他形式。书面形式是合同书、信件、电报、电传、传真等可以有形地表现所载内容的形式。以电子数据交换、电子邮件等方式能够有形地表现所载内容，并可以随时调取查用的数据电文，视为书面形式。I.ConclusionofContract1.FormsofConclusionThepartiesmayconcludeacontractinwritten,oralorotherform.Thewrittenformisatangibleoneembodiedascontractpaper,mail,telegram,telex,facsimile,etc.Itshallberegardedaswrittenformtoshowthecontenttangiblyinthemeansofelectronicexchange,email,etc.,theelectronicdatatextofwhichisaccessibleanytime.2.要约（1）要约与要约邀请要约是希望和他人订立合同的意思表示。要约邀请是希望他人向自己发出要约的意思表示。拍卖公告、招标公告、招股说明书、债券募集办法、基金招募说明书、商业广告和宣传、寄送的价目表等为要约邀请。商业广告和宣传的内容符合要约条件的，构成要约。2.Offer（1）OfferandInvitationSeekingOffersAnofferistheexpressionofintenttoconcludeacontractwithanotherperson.Aninvitationseekingoffersisasolicitationoroneormoreoffers,whichincludesannouncementofauction,publicnoticeofinvitationtobid,prospectus,measuresforraisingbonds,prospectusoffundraising,commercialadsandpromotion,pricelist,etc.Wherethecontentofcommercialadsandpromotionconformstotheelementsofanoffer,thesameshallberegardedasoffer.（2）要约的撤回与撤销要约可以撤回。撤回要约的通知应当在要约到达受要约人之前或者与要约同时到达受要约人。要约可以撤销。撤销要约的意思表示以对话方式作出的，该意思表示的内容应当在受要约人作出承诺之前为受要约人所知道；撤销要约的意思表示以非对话方式作出的，应当在受要约人作出承诺之前到达受要约人。（2）TheWithdrawalandRevocationofOfferAnoffermaybewithdrawn.Thenoticeofwithdrawinganoffershallnottaketheintendedeffectunlessitarrivesattheoffereebeforeoratthesametimeastheofferdoes.Anoffermayberevoked.Wheretheintentofrevokinganofferisexpressedindialogue,theexpressionshallnottaketheintendedeffectunlessitisknowntotheoffereebeforethelattermakesapromise.Wherethein...
