1、282(1) An ordinary resolution of the members (or of a class of members) of a company means a resolution that is passed by a simple majority.

A written resolution is passed by a simple majority if it is passed by members representing a simple majority of the total voting rights of eligible members.

类别股东（a class of members）根据所持股为优先股、普通股、劣后股、无投票权股而划分，不同类别，权利不同。优先股（preference shares，preferred stock）优先获得固定股息，一般无表决权，在公司清算时比其他类别股东优先受偿；普通股（ordinary shares，common stock）根据公司经营状况获得红利，出席股东大会并有表决权，在公司清算时在优先股股东之后受偿；劣后股（deferred shares)，比较少见，股息分配排在普通股之后；无投票权股（non-voting shares)，比较少见，普通股的一种，只是没有出席股东大会并投票的权利。优先股和普通股还可以再细分系别。有表决权的适格股东（eligible members）由此而来。

2、(4) A resolution passed on a poll taken at a meeting is passed by a simple majority if it is passed by members representing a simple majority of the total voting rights of members who (being entitled to do so) vote in person or by proxy on the resolution.

参考译文：股东（大）会的普通决议采用投票方式的，由（享有表决权的）股东亲自或委托代理人对该决议进行投票，所持总表决权过半数通过时即为过半数通过。

股东大会以举手表决或投票方式通过决议的两个表述意思是一样的，就表述方式不一样。

普通决议采取简单多数/过半数（simple majority）原则通过的，而特别决议（special resolution）是以75%的比例通过。

而在中国，股东大会作出决议，必须经出席会议的股东所持表决权过半数通过。但是，股东大会做出修改公司章程、增加或者减少注册资本的决议，以及公司合并、分立、解散或者变更公司形式的决议，必须经出席会议的股东所持表决权的三分之二以上通过。

3、284(1) On a vote on a written resolution—

(a) in the case of a company having a share capital, every member has one vote in respect of each share or each £10 of stock held by him, and

(b) in any other case, every member has one vote.

one vote in respect of each share or each £10 of stock held by him  就其所持的每一股份或每10英镑股本享有一票表决权

以下是关于shares, stock, share capital的区别以及股份、股票和股本的区别，股份溢价和资本溢价的会计处理。中文资料整理自百度百科，英文资料整理自Investopedia和Wikipedia。

Shares（股份） are units of ownership interest（所有者权益的基本单位） in a corporation or financial asset. While owning shares in a business does not mean that the shareholder has direct control over the business's day-to-day operations, being a shareholder does entitle the possessor to an equal distribution in any profits, if any are declared in the form of dividends. The two main types of shares are common shares and preferred shares.

In the past, shareholders received a physical paper stock certificate（纸质股票） that indicated that they owned "x" shares in a company. Today, brokerages have electronic records that show ownership details. Owning a "paperless" share makes conducting trades a simpler and more streamlined process, which is a far cry from the days were stock certificates needed to be taken to a brokerage before a trade could be conducted.（股票凭证从纸质到电子化/无纸化）

While shares are often used to refer to the stock of a corporation, shares can also represent ownership of other classes of financial assets, such as mutual funds.（对于股份制公司来说，发行股票或股份是混用的，shares=stock，但如果细究差别，特别是非股份制公司，还是有很大差别的。）

股份代表对公司的部分拥有权，分为普通股、优先股、未完全兑付的股权。股份有限公司的资本划分为股份，每一股的金额相等，可以通过股票价格的形式表现其价值。同种类的每一股份应当具有同等权利。股份是公司资本最基本的构成单位，每个股份不可再分。

股份的表现形式是股份证书。不同类型的股份制企业，其股份证书的具体形式各不相同。其中，只有股份有限公司用以表现公司股份的形式才是股票。

Share capital/capital stock（股本） consists of funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share capital will increase. Share capital can be composed of both common and preferred shares. Also known as "equity financing"（股权融资）.

The amount of share capital a company reports on its balance sheet only accounts for the initial amount for which the original shareholders purchased the shares from the issuing company. Any price differences arising from price appreciation/depreciation as a result of transactions in the secondary market are not included.

Share capital(or capital stock（股本） in US English) refers to the portion of a company's equity that has been obtained by trading stock to a shareholder for cash.

In its strict sense, as used in accounting, share capital comprises the nominal values（票面价值） of all shares issued (that is, the sum of their par values（票面价值）, as printed on the share certificates). If the allocation price of shares is greater than their par value, e.g. as in a rights issue, the shares are said to be sold at a premium (called share premium, additional paid-in capital or paid-in capital in excess of par（股份溢价）). Commonly, the share capital is the total of the aforementioned nominal share capital and the premium share capital.（国外的股本和国内的有些区别。发行股份后，在资产负债表上的“股本”，对国外来说是（票面价值+溢价）*股份数，即记入一级市场所有集资额，而国内的股本仅是票面价值，股份溢价记入资本公积。）

上市公司与其他公司比较，最显著的特点就是将上市公司的全部资本划分为等额股份，并通过发行股票的方式来筹集资本。股东以其所认购股份对公司承担有限责任。股份是很重要的指标。股份总数为股本，股本应等于公司的注册资本。

公司的股本应在核定的股本总额范围内，发行股票取得。但值得注意的是，公司发行股票取得的收入与股本总额往往不一致，公司发行股票取得的收入大于股本总额的，称为溢价发行；小于股本总额的，称为折价发行；等于股本总额的，为面值发行。我国不允许公司折价发行股票。在采用溢价发行股票的情况下，公司应将相当于股票面值的部分记入“股本”科目，其余部分在扣除发行手续费、佣金等发行费用后记入"资本公积"科目。

资本公积是指企业在经营过程中由于接受捐赠、股本溢价以及法定财产重估增值等原因所形成的公积金。资本公积是与企业收益无关而与资本相关的贷项。资本公积是指投资者或者他人投入到企业、所有权归属于投资者、并且投入金额上超过法定资本部分的资本。

资本溢价指有限责任公司投资者交付的出资额大于按合同、协议所规定的出资比例计算的部分，是资本公积金的组成之一。有限责任公司在创立时，投资者认缴的出资额，都作为资本金记入“实收资本”科目，实际收到或者存入企业开户银行的金额超过其在该企业注册资本中所占份额的部分，计入资本公积。