中华人民共和国外资企业法实施细则(一)
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中华人民共和国外资企业法实施细则
RULES FOR THE IMPLEMENTATION1 OF THE LAW OF THE PEOPLE'S REPUBLICOF CHINA ON FOREIGN-CAPITAL ENTERPRISES

(Approved by the State Council on October 28, 1990, and promul-gated by Decree No. 1 of the Ministry2 of Foreign Economic Relations and Trade on December 12, 1990)
时效性:已被修正  颁布日期:19901212  实施日期:19901212  失效日期:20010412  颁布单位:经贸部

  Contents

  Chapter I General Provisions

  Chapter II Procedures for Establishment

  Chapter III Form of Organization and Registered Capital

  Chapter IV Methods of Contributing Investments and the Time Limit

  Chapter V Use of Site and the Site Use Fees

  Chapter VI Purchasing and Marketing3

  Chapter VII Taxation4

  Chapter VIII Control of Foreign Exchange

  Chapter IX Financial Affairs and Accounting5

  Chapter X Workers and Staff Members

  Chapter XI Trade Union

  Chapter XII Term of Operations, Termination and Liquidation6

  Chapter XIII Supplementary7 Provisions

  Chapter I General Provisions

  Article 1 These Rules are formulated8 in accordance with the provisions in Article 23 of The Law of the People's Republic of China on Foreign-Capital Enterprises.

  Article 2 Foreign-capital enterprises shall be under the jurisdiction9 of and protection by China's laws.

  Foreign-capital enterprises, while engaged in business operational activities within the territory of China, must abide10 by Chinese laws and regulations and must not jeopardize11 the social and public interests of China.

  Article 3 A foreign-capital enterprise to be established in China must be conducive12 to the development of China's national economy, be capable of gaining remarkable13 economic results and shall meet at least one of the following conditions:

  (1) the enterprise is to adopt advanced technology and equipment, engage in the development of new products, conserve14 energy and raw materials, and realize the upgrading of products and the replacement15 of old products with new ones which can be used for placing similar imported goods;

  (2) its annual output value of export products accounts for more than 50% of the annual output value of all products, thereby16 realizing the balance between revenues and expenditures17 in foreign exchange or with a surplus.

  Article 4 No foreign-capital enterprise shall be established in the following trades:

  (1) the press, publication, broadcasting, television, and movies;

  (2) domestic commerce, foreign trade, and insurance;

  (3) post and telecommunications;

  (4) other trades in which the establishment of foreign-capital enterprises is forbidden, as prescribed by the Chinese government.

  Article 5 The establishment of foreign-capital enterprises shall be restricted in the following trades:

  (1) public utilities;

  (2) communications and transportation;

  (3) real estate;

  (4) trust investment;

  (5) leasing.

  The application for the establishment of a foreign-capital enterprise in the trades mentioned in the preceding paragraph shall be submitted to the Ministry of Foreign Economic Relations and Trade of the People's Republic of China (hereinafter referred to as the Ministry of Foreign Economic Relations and Trade) for approval, except as otherwise provided by Chinese laws and regulations.

  Article 6 Application for the establishment of a foreign-capital enterprise shall not be approved if the proposed enterprise would involve one of the following circumstances:

  (1) injury to China's sovereignty or to social and public interests;

  (2) impairment of China's national security;

  (3) violation18 of Chinese laws and regulations;

  (4) incompatibility19 with the requirements of China's national economic development; or

  (5) possible creation of environmental pollution.

  Article 7 A foreign-capital enterprise shall make its own managerial decisions within the approved scope of business operations and shall not be subject to intervention20.

  Chapter II Procedures for Establishment

  Article 8 The application for the establishment of a foreign-capital enterprise shall be submitted to the Ministry of Foreign Economic Relations and Trade, and after examination and approval, a certificate of approval shall be issued by the Ministry. With respect to the application for the establishment of a foreign-capital enterprise that comes under one of the following circumstances, the State Council shall authorize21 the people's government of the relevant province, autonomous22 region, municipality directly under the Central Government, municipality separately listed on the state plan, or the special economic zone, to issue the certificate of approval after examining and approving the application:

  (1) the total amount of investment is within the limits of powers for the examination and approval of investments stipulated23 by the State Council;

  (2) the proposed enterprises does not need the raw and processed materials to be allocated24 by the State, or does not influence unfavourably the national comprehensive balance of energy resources, communications and transportation, as well as export quotas26 for foreign trade.

  Where the people's government of the province, autonomous region, municipality directly under the Central Government, municipality separately listed on the state plan, or the special economic zone has approved the establishment of a foreign-capital enterprise within its limits of powers granted by the State Council, it shall, within 15 days after the approval, submit a report to the Ministry of Foreign Economic Relations and Trade for the record (hereinafter the Ministry of Foreign Economic Relations and Trade, and the people's government of the province, autonomous region, municipality directly under the Central Government, municipality separately listed on the state plan, and the special economic zone shall be called generally as the examining and approving organ)。

  Article 9 With respect to a foreign-capital enterprise, the establishment of which has been applied27 for, if its products are subject to export licence, export quota25, or import licence, or are under restrictions28 by the State, prior consent of the department of foreign economic relations and trade shall be obtained in accordance with the limits of powers for administration.

  Article 10 A foreign investor29 shall, prior to the filing of an application for the establishment of a foreign-capital enterprise, submit a report to the local people's government at or above the county level at the place where the proposed enterprise is to be established. The report shall include:

  the aim of the establishment of the proposed enterprise; the scope and scale of business operation; the products to be produced; the technology and equipment to be adopted and used; the proportion of the sales of products between the domestic market and the foreign market; the area of land to be used and the related requirements; the conditions and quantities of water, electricity, coal, coal gas and other forms of energy resources required; and the requirement of public facilities. The local people's government at or above the county level shall within 30 days after receiving the report submitted by the foreign investor, give a reply in writing to the said foreign investor.

  Article 11 In case that a foreign investor wishes to establish a foreign-capital enterprise, an application shall be submitted to the examining and approving organ through the local people's government at or above the county level at the place where the enterprise is to be established, together with the following documents.

  (1) the written application for the establishment of a foreign-capital enterprise;

  (2) a feasibility study report;

  (3) the articles of association of the foreign-capital enterprise;

  (4) the name-list of the legal representatives (or the candidates for members of the board of directors) of the foreign-capital enterprise;

  (5) the legal certifying30 documents and the credit position certifying documents of the foreign investor;

  (6) the written reply given by the people's government at or above the county level at the place, where the enterprise is to be established;

  (7) an inventory31 of goods and materials needed to be imported;

  (8) other documents that are required to be submitted.

  The documents mentioned in Items (1) and (3) in the preceding paragraph must be written in the Chinese language; while the documents mentioned in Items (2), (4) and (5) in the preceding paragraph may be written in a foreign language, but a corresponding Chinese translation shall be attached.

  In the event that two or more foreign investors32 jointly33 file an application for the establishment of a foreign-capital enterprise, they shall submit a duplicate of the contract concluded and signed between them to the examining and approving organ for the record.

  Article 12 The examining and approving organ shall, within 90 days after receiving all the required documents with respect to an application for the establishment of foreign-capital enterprise, make a decision whether to approve or disapprove34 the application. In the event that the examining and approving organ has found that the documents mentioned above are not complete, or that some of them are inappropriate, it may call on the applicant35 to make up the incomplete documents, or to make necessary revisions, within a prescribed time limit.

  Article 13 After the approval of the application for the establishment of a foreign-capital enterprise by the examining and approving organ, the foreign investor shall, within 30 days after receiving the certificate of approval, file an application with the relevant administrative36 department for industry and commerce for registration37, and obtain a business licence.

  The date on which the business licence is issued shall be the date of the establishment of the said enterprise.

  In the event that the foreign investor fails to file an application with the administrative department for industry and commerce for registration on the expiration38 of the 30 days after receiving the certificate of approval, the certificate of approval for the establishment of the proposed enterprise shall become invalid39 automatically. A foreign-capital enterprise shall, within 30 days after its establishment, go through the procedures for taxation registration with the tax authorities.

  Article 14 Foreign investors may appoint a Chinese service agency for enterprises with foreign investment or other economic organizations to handle, on their behalf, the affairs stipulated in Article 9, the first paragraph of Article 10 and Article 11 of these Rules, but a contract of entrustment41 shall be concluded and signed between them.

  Article 15 The written application for the establishment of a foreign-capital enterprise shall include the following contents:

  (1) the name or designation, the residence and the place of registration of the foreign investor, and the name, nationality, and position of the legal representative;

  (2) the name and residence of the foreign-capital enterprise;

  (3) the scope of business operations, the varieties of products, and the scale of production;

  (4) the total amount of investment, the registered capital, the source of funds, and the method of investment contribution and the operation period;

  (5) the organizational form and organs, and the legal representative of the foreign-capital enterprise;

  (6) the primary production equipment to be used and the degrees of depreciation42, production technology, technological43 level and their sources;

  (7) the sales orientation44 and areas, the sales channels and methods, and the sales proportion between China's market and foreign markets;

  (8) the arrangements for the revenues and expenditures in foreign exchange;(9) the arrangements for the establishment of relevant organs and the authorized45 size of working personnel, the engagement and use of workers and staff members, their training, salaries and wages, material benefits, insurance, and labour protection;

  (10) the degrees of probable environmental pollution and the measures for tackling pollution;

  (11) the selection of sites and the area of land to be used;

  (12) the funds, energy resources, raw and processed materials needed in capital construction and in production and business operations and the solutions thereof;

  (13) the progress plan for the construction of the project; and

  (14) the period of business operations of the foreign-capital enterprise to be established.

  Article 16 The articles of association of a foreign-capital enterprise shall include the following contents:

  (1) the name and the residence;

  (2) the aim and the scope of business operations;

  (3) the total amount of investments, the registered capital, and the time limit for contributing investment;

  (4) the form of organization;

  (5) the internal organizational structures and their functions and powers as well as their rules of procedures; the functions, duties and limits of powers of the legal representative as well as of the general manager, chief engineer, chief accountant and other staff members;

  (6) the principles and system of financial affairs, accounting and auditing46

  (7) labour administration;(8) the term of business operations, termination, and liquidation; and

  (9) the procedures for the amendment47 of the articles of association.

  Article 17 The articles of association of a foreign-capital enterprise shall become effective after the approval by the examining and approving organ. The same procedure shall apply when amendments48 are made.

  Article 18 The division or merge49 of foreign-capital enterprises, and the significant change in capital resulting from other causes, shall be subject to the approval by the examining and approving organ; in addition, the said enterprises shall engage a Chinese registered accountant to carry out verification, and to submit a report on the verification of capital; after the approval by the examining and approving organ, the enterprises concerned shall go through the procedures for the change of the registration with the relevant administrative department for industry and commerce.

  Chapter III Form of Organization and Registered Capital

  Article 19 The organizational form of a foreign-capital enterprise shall be a limited liability company. With approval, the enterprise may also take any other liability form.

  With respect to a foreign-capital enterprise which is a limited liability company, the liability of the foreign investor to the enterprise shall be limited to the amount of investment subscribed50 and contributed to the enterprise by the investor. With respect to a foreign-capital enterprise which takes any other liability form, the liability of the foreign investor to the enterprise shall be dealt with in accordance with the provisions of Chinese laws and regulations.

  Article 20 The total amount of investment of a foreign-capital enterprise refers to the total amount of funds needed for the establishment of the enterprises, i.e. the sum total of the funds invested in capital construction in accordance with the scope of production and the circulating funds for production.

  Article 21 The registered capital of a foreign-capital enterprise refers to the total amount of capital registered with the administrative department for industry and commerce for the purpose of establishing the foreign-capital enterprise, i.e. the total amount of investment the foreign investor undertakes to contribute. The registered capital of a foreign-capital enterprise shall fit in with the enterprise's scope of business operations; and the proportion between the registered capital and the total amount of investment shall conform with the provisions of the relevant Chinese laws and regulations.

  Article 22 A foreign-capital enterprise shall not reduce the registered capital during the term of business operations.

  Article 23 The increase or assignment of the registered capital of a foreign-capital enterprise shall be subject to the approval by the examining and approving organ; in addition, the said enterprise shall go through the procedures for the change of the registration with the administrative department for industry and commerce.

  Article 24 In case that a foreign-capital enterprise intends to mortgage or assign its assets or rights and interests to a foreign unit, the case shall be submitted to the examining and approving organ for approval, and then to the administrative department for industry and commerce for the record.

  Article 25 The legal representative of a foreign-capital enterprise shall be the person-in-charge who, in accordance with the stipulations in the enterprise's articles of association, executes his/her functions and powers on behalf of the enterprise.

  In the event that the legal representative is unable to execute his/her functions and powers, he/she shall entrust40 in writing an agent with the execution of his/her functions and powers.

  Chapter IV Methods of Contributing Investment and the Time Limit

  Article 26 Foreign investors may use convertible51 foreign currencies for the contribution of investment, or use as their investment machinery52 and equipment, industrial property rights, and proprietary53 technology that are assigned a fixed54 price. Foreign investors may, after approval by the examining and approving organ, use, as their investment, their profits in Renminbi (RMB) earned from other enterprises with foreign investment established within the territory of China.

  Article 27 In case that foreign investors intend to use machinery and equipment, being assigned a fixed price, as their investment, the said machinery and equipment must meet the following requirements:

  (1) those that are needed for the production of the foreign-capital enterprise;

  (2) those that cannot be produced in China, or that can be produced in China but cannot be guaranteed to meet the needs in terms of technical performance or time of supply. The price fixed for the aforesaid machinery and equipment shall not be higher than the normal price for similar machinery and equipment sold on the international market at the time. With respect to the machinery and equipment, being assigned a fixed price and used as contributing investment, an inventory listing in detail the assigning of fixed prices as contributing investment, including the names, categories, quantities, and the assignment of prices, shall be made and submitted to the examining and approval organ as an appendix to the application for the establishment of the foreign-capital enterprise.

  Article 28 In case that foreign investors intend to use industrial property rights and proprietary technology, being assigned a fixed price, as their investment, the said industrial property rights and proprietary technology must meet the following requirements:

  (1) owned by the foreign investors themselves;

  (2) capable of producing new products that are urgently needed by China, or that are suitable for export and marketable abroad.

  The assigning of a fixed price for the aforesaid industrial property rights and proprietary technology shall be in conformity55 with the general pricing principles of the international market, and the amount of pricing thereof shall not exceed 20% of the registered capital of the foreign-capital enterprise.

  With respect to those industrial property rights and proprietary technology, being assigned a fixed price for contributing investment, a detailed56 inventory of relevant data, including a duplicate of the proprietary rights certificate, the effective condition, technological performance, the practical value, the basis and standard for the calculation of pricing, shall be prepared and submitted to the examining and approving organ as an appendix to the application for the establishment of the foreign-capital enterprise.

  Article 29 When the machinery and equipment, being assigned a fixed price and used as contributing investment, have arrived at China's port, the foreign-capital enterprise shall apply to China's commodity inspection57 authorities for inspection, which shall then issue an inspection report.

  In the event that the variety, quality and quantity of the machinery and equipment, being assigned a fixed price and used as contributing investment, are not in conformity with the variety, quality and quantity of the machinery and equipment, being assigned a fixed price as contributing investment and listed in the inventory submitted to the examining and approving organ, the examining and approving organ has the power to require the foreign investors to make corrections within a prescribed time limit.

  Article 30 After the industrial property rights and proprietary technology priced as contributing investment have been put to use, the examining and approving organ has the power to carry out inspection. In the event that the said industrial property rights and proprietary technology are not in conformity with the data originally provided by the foreign investors, the examining and approving organ has the power to require the foreign investors to make corrections within a prescribed time limit.

  Article 31 The time limit for a foreign investor to make the investment contributions shall be clearly stipulated in the written application for the establishment of the foreign-capital enterprise and also in the articles of association of the enterprise. A foreign investor may make the investment contribution by instalments, but the last instalment of the contribution shall be made within the period of three years beginning from the day when the business licence is issued. The first instalment of investment contribution shall not be less than 15% of the total amount of investment contribution that the foreign investor undertakes to make, and shall be made in full within a period of 90 days beginning from the day when the business licence is issued.

  In the event that a foreign investor fails to make in full the first instalment of the investment contribution within the time limit stipulated in the preceding paragraph, the certificate of approval for the establishment of the proposed foreign-capital enterprise shall become invalid automatically. The foreign-capital enterprise in question shall go through the procedure for registration cancellation58 with the relevant administrative department for industry and commerce, and hand in its business licence for cancellation. In the event of the failure to go through the procedure for registration cancellation and to hand in the business licence for cancellation, the administrative department for industry and commerce shall revoke59 the business licence and announce the case publicly.

  Article 32 After making the first instalment of investment contribution, the foreign investor shall make the remaining instalments of contribution strictly60 as scheduled. In the event that a foreign investor is in arrears61 with the contribution for 30 days without any justification62, the case shall be handled in accordance with the provisions of paragraph 2 of Article 31 of these Rules.

  In the event that a foreign investor has proper reasons for requesting the postponement63 of investment contribution, prior consent of the examining and approving organ shall be obtained, and the case shall also be reported to the administrative department for industry and commerce for the record.

  Article 33 After the foreign investor's each instalment of investment contribution, the foreign-capital enterprise shall engage a Chinese registered accountant to carry out verification, and to prepare a report on the verification of capital, which shall be submitted to the examining and approving organ and the administrative department for industry and commerce for the record.



点击收听单词发音收听单词发音  

1 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
2 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
3 marketing Boez7e     
n.行销,在市场的买卖,买东西
参考例句:
  • They are developing marketing network.他们正在发展销售网络。
  • He often goes marketing.他经常去市场做生意。
4 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
5 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
6 liquidation E0bxf     
n.清算,停止营业
参考例句:
  • The bankrupt company went into liquidation.这家破产公司停业清盘。
  • He lost all he possessed when his company was put into liquidation.当公司被清算结业时他失去了拥有的一切。
7 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
8 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
9 jurisdiction La8zP     
n.司法权,审判权,管辖权,控制权
参考例句:
  • It doesn't lie within my jurisdiction to set you free.我无权将你释放。
  • Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。
10 abide UfVyk     
vi.遵守;坚持;vt.忍受
参考例句:
  • You must abide by the results of your mistakes.你必须承担你的错误所造成的后果。
  • If you join the club,you have to abide by its rules.如果你参加俱乐部,你就得遵守它的规章。
11 jeopardize s3Qxd     
vt.危及,损害
参考例句:
  • Overworking can jeopardize your health.工作过量可能会危及你的健康。
  • If you are rude to the boss it may jeopardize your chances of success.如果你对上司无礼,那就可能断送你成功的机会。
12 conducive hppzk     
adj.有益的,有助的
参考例句:
  • This is a more conducive atmosphere for studying.这样的氛围更有利于学习。
  • Exercise is conducive to good health.体育锻炼有助于增强体质。
13 remarkable 8Vbx6     
adj.显著的,异常的,非凡的,值得注意的
参考例句:
  • She has made remarkable headway in her writing skills.她在写作技巧方面有了长足进步。
  • These cars are remarkable for the quietness of their engines.这些汽车因发动机没有噪音而不同凡响。
14 conserve vYRyP     
vt.保存,保护,节约,节省,守恒,不灭
参考例句:
  • He writes on both sides of the sheet to conserve paper.他在纸张的两面都写字以节省用纸。
  • Conserve your energy,you'll need it!保存你的精力,你会用得着的!
15 replacement UVxxM     
n.取代,替换,交换;替代品,代用品
参考例句:
  • We are hard put to find a replacement for our assistant.我们很难找到一个人来代替我们的助手。
  • They put all the students through the replacement examination.他们让所有的学生参加分班考试。
16 thereby Sokwv     
adv.因此,从而
参考例句:
  • I have never been to that city,,ereby I don't know much about it.我从未去过那座城市,因此对它不怎么熟悉。
  • He became a British citizen,thereby gaining the right to vote.他成了英国公民,因而得到了投票权。
17 expenditures 2af585403f5a51eeaa8f7b29110cc2ab     
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
参考例句:
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
18 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
19 incompatibility f8Vxv     
n.不兼容
参考例句:
  • One cause may be an Rh incompatibility causing kernicterus in the newborn. 一个原因可能是Rh因子不相配引起新生儿的脑核性黄疸。
  • Sexual incompatibility is wide-spread in the apple. 性的不亲合性在苹果中很普遍。
20 intervention e5sxZ     
n.介入,干涉,干预
参考例句:
  • The government's intervention in this dispute will not help.政府对这场争论的干预不会起作用。
  • Many people felt he would be hostile to the idea of foreign intervention.许多人觉得他会反对外来干预。
21 authorize CO1yV     
v.授权,委任;批准,认可
参考例句:
  • He said that he needed to get his supervisor to authorize my refund.他说必须让主管人员批准我的退款。
  • Only the President could authorize the use of the atomic bomb.只有总统才能授权使用原子弹。
22 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
23 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
24 allocated 01868918c8cec5bc8773e98ae11a0f54     
adj. 分配的 动词allocate的过去式和过去分词
参考例句:
  • The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
  • More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。
25 quota vSKxV     
n.(生产、进出口等的)配额,(移民的)限额
参考例句:
  • A restricted import quota was set for meat products.肉类产品设定了进口配额。
  • He overfulfilled his production quota for two months running.他一连两个月超额完成生产指标。
26 quotas 56efa1d6a3d7b4abe55e080dda812715     
(正式限定的)定量( quota的名词复数 ); 定额; 指标; 摊派
参考例句:
  • In fulfilling the production quotas, John made rings round all his fellow workers. 约翰完成生产定额大大超过他的同事们。
  • Quotas of the means of production are allocated by the higher administrative bodies to the lower ones. 物资指标按隶属关系分配。
27 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
28 restrictions 81e12dac658cfd4c590486dd6f7523cf     
约束( restriction的名词复数 ); 管制; 制约因素; 带限制性的条件(或规则)
参考例句:
  • I found the restrictions irksome. 我对那些限制感到很烦。
  • a snaggle of restrictions 杂乱无章的种种限制
29 investor aq4zNm     
n.投资者,投资人
参考例句:
  • My nephew is a cautious investor.我侄子是个小心谨慎的投资者。
  • The investor believes that his investment will pay off handsomely soon.这个投资者相信他的投资不久会有相当大的收益。
30 certifying fb18ddb0ac22a2a37ae82d54cdb1d1e7     
(尤指书面)证明( certify的现在分词 ); 发证书给…; 证明(某人)患有精神病; 颁发(或授予)专业合格证书
参考例句:
  • Signed Commercial in quintuplicate, certifying merchandise to be of Chinese origin. 签署商业发票一式五份,证明产品的原产地为中国。
  • Other documents certifying the truthfulness of the contents of the advertisements. (三)确认广告内容真实性的其他证明文件。
31 inventory 04xx7     
n.详细目录,存货清单
参考例句:
  • Some stores inventory their stock once a week.有些商店每周清点存货一次。
  • We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
32 investors dffc64354445b947454450e472276b99     
n.投资者,出资者( investor的名词复数 )
参考例句:
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
33 jointly jp9zvS     
ad.联合地,共同地
参考例句:
  • Tenants are jointly and severally liable for payment of the rent. 租金由承租人共同且分别承担。
  • She owns the house jointly with her husband. 她和丈夫共同拥有这所房子。
34 disapprove 9udx3     
v.不赞成,不同意,不批准
参考例句:
  • I quite disapprove of his behaviour.我很不赞同他的行为。
  • She wants to train for the theatre but her parents disapprove.她想训练自己做戏剧演员,但她的父母不赞成。
35 applicant 1MlyX     
n.申请人,求职者,请求者
参考例句:
  • He was the hundredth applicant for the job. 他是第100个申请这项工作的人。
  • In my estimation, the applicant is well qualified for this job. 据我看, 这位应征者完全具备这项工作的条件。
36 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
37 registration ASKzO     
n.登记,注册,挂号
参考例句:
  • Marriage without registration is not recognized by law.法律不承认未登记的婚姻。
  • What's your registration number?你挂的是几号?
38 expiration bmSxA     
n.终结,期满,呼气,呼出物
参考例句:
  • Can I have your credit card number followed by the expiration date?能告诉我你的信用卡号码和它的到期日吗?
  • This contract shall be terminated on the expiration date.劳动合同期满,即行终止。
39 invalid V4Oxh     
n.病人,伤残人;adj.有病的,伤残的;无效的
参考例句:
  • He will visit an invalid.他将要去看望一个病人。
  • A passport that is out of date is invalid.护照过期是无效的。
40 entrust JoLxh     
v.信赖,信托,交托
参考例句:
  • I couldn't entrust my children to strangers.我不能把孩子交给陌生人照看。
  • They can be entrusted to solve major national problems.可以委托他们解决重大国家问题。
41 entrustment 526b37b72a9ef9bd309909b523167da7     
[法]委托
参考例句:
  • The term of entrustment is divided into one-day five-day validity. 委托期限分为当日有效和五日有效。 来自互联网
  • Chapter three discusses the bureaucratic group and the congressional entrustment of legislation. 第三章讨论官僚集团与国会立法权的委托。 来自互联网
42 depreciation YuTzql     
n.价值低落,贬值,蔑视,贬低
参考例句:
  • She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。
  • They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。
43 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
44 orientation IJ4xo     
n.方向,目标;熟悉,适应,情况介绍
参考例句:
  • Children need some orientation when they go to school.小孩子上学时需要适应。
  • The traveller found his orientation with the aid of a good map.旅行者借助一幅好地图得知自己的方向。
45 authorized jyLzgx     
a.委任的,许可的
参考例句:
  • An administrative order is valid if authorized by a statute.如果一个行政命令得到一个法规的认可那么这个命令就是有效的。
46 auditing JyVzib     
n.审计,查账,决算
参考例句:
  • Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
  • The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。
47 amendment Mx8zY     
n.改正,修正,改善,修正案
参考例句:
  • The amendment was rejected by 207 voters to 143.这项修正案以207票对143票被否决。
  • The Opposition has tabled an amendment to the bill.反对党已经就该议案提交了一项修正条款。
48 amendments 39576081718792f25ceae20f3bb99b43     
(法律、文件的)改动( amendment的名词复数 ); 修正案; 修改; (美国宪法的)修正案
参考例句:
  • The committee does not adequately consult others when drafting amendments. 委员会在起草修正案时没有充分征求他人的意见。
  • Please propose amendments and addenda to the first draft of the document. 请对这个文件的初稿提出修改和补充意见。
49 merge qCpxF     
v.(使)结合,(使)合并,(使)合为一体
参考例句:
  • I can merge my two small businesses into a large one.我可以将我的两家小商店合并为一家大商行。
  • The directors have decided to merge the two small firms together.董事们已决定把这两家小商号归并起来。
50 subscribed cb9825426eb2cb8cbaf6a72027f5508a     
v.捐助( subscribe的过去式和过去分词 );签署,题词;订阅;同意
参考例句:
  • It is not a theory that is commonly subscribed to. 一般人并不赞成这个理论。 来自《简明英汉词典》
  • I subscribed my name to the document. 我在文件上签了字。 来自《简明英汉词典》
51 convertible aZUyK     
adj.可改变的,可交换,同意义的;n.有活动摺篷的汽车
参考例句:
  • The convertible sofa means that the apartment can sleep four.有了这张折叠沙发,公寓里可以睡下4个人。
  • That new white convertible is totally awesome.那辆新的白色折篷汽车简直棒极了。
52 machinery CAdxb     
n.(总称)机械,机器;机构
参考例句:
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗?
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
53 proprietary PiZyG     
n.所有权,所有的;独占的;业主
参考例句:
  • We had to take action to protect the proprietary technology.我们必须采取措施保护专利技术。
  • Proprietary right is the foundation of jus rerem.所有权是物权法之根基。
54 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
55 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
56 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
57 inspection y6TxG     
n.检查,审查,检阅
参考例句:
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
58 cancellation BxNzQO     
n.删除,取消
参考例句:
  • Heavy seas can cause cancellation of ferry services.海上风浪太大,可能须要取消渡轮服务。
  • Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。
59 revoke aWYxX     
v.废除,取消,撤回
参考例句:
  • The university may revoke my diploma.大学可能吊销我的毕业证书。
  • The government revoked her husband's license to operate migrant labor crews.政府撤销了她丈夫管理外来打工人群的许可证。
60 strictly GtNwe     
adv.严厉地,严格地;严密地
参考例句:
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
61 arrears IVYzQ     
n.到期未付之债,拖欠的款项;待做的工作
参考例句:
  • The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。
  • They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。
62 justification x32xQ     
n.正当的理由;辩解的理由
参考例句:
  • There's no justification for dividing the company into smaller units. 没有理由把公司划分成小单位。
  • In the young there is a justification for this feeling. 在年轻人中有这种感觉是有理由的。
63 postponement fe68fdd7c3d68dcd978c3de138b7ce85     
n.推迟
参考例句:
  • He compounded with his creditors for a postponement of payment. 他与债权人达成协议延期付款。
  • Rain caused the postponement of several race-meetings. 几次赛马大会因雨延期。
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