财政部关于改进和加强企业年度会计报表审计工作管理的若干规定
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财企[2004]5号

颁布日期:20040117  实施日期:20040201  颁布单位:财政部

  Cai Qi No. 5 (2004)

  January 17, 2004

  This provision of Ministry1 of Finance on Improving and Strengthening the Administration of Annual Accounting2 Statement Audit3 is re-promulgated4 for the purpose of improving the quality of the accounting information of enterprises, giving full play of the social agency operations in supervising financial and accounting of enterprises and of regulating the administration of annual accounting statement audit, in accordance with Article 2 of Circular of the State Council on Improving Accounting Order and Quality of Accounting, after summarizing the running situation of the audit system of certified5 public accountants(hereinafter refers to as CPA) examine the annual accounting statements of the enterprises in the previous years and meeting the need of the access of WTO and reform and development of the enterprises. The provision is now printed and disputed to you and shall be implemented7.

  After the implement6 of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim8 Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Qi [2000] No. 905) and Supplementary9 Circular of Ministry of Finance on SOE Annual Accounting Statement Examined by the CPA (Cai Qi [2001] No. 707) shall be repealed10 at the same time.

  Annex11

  Provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit

  Chapter I General Provisions

  Article 1 This Provision is promulgated for the purpose of meeting the need of the development of the socialist12 market economy, improving the quality of annual accounting statement of the enterprises and strengthening and improving the audit of the annual accounting statement of the enterprises, in accordance with Provisions of the State Council on Improving Accounting Order and Quality of Accounting.

  Article 2 This Provision shall be applied13 to all the SOE and the State-Equity14-Control non- financial enterprises (hereinafter refers to as enterprises) except the special enterprises listed in Article 3 within the territory of the People's Republic of China.

  Where another law provides otherwise in respect of the foreign-invested enterprises and the listing companies, such provisions prevail.

  The audit of the annual accounting statement of enterprises that was established on the oversea-investment shall be run in accordance with the relevant provisions of statute15 of domicile

  Article 3 The system of CPA examining annual accounting statement shall not be applied to the following special SOE,

  (1) War industry enterprises, expect civil companies that has independent legal personality and that still retain or seal the capability16 of producing war products

  (2) Reeducation-through-labor enterprises, reform-through-labor enterprises, border farm, agricultural enterprises of the Production and Construction Corps17 of the Chinese Liberation Army and the reclamation18 area in Heilongjiang province

  Article 4 The executive situation of special material reserve, special capital reserve and other operation related to special policies of enterprises that responsible for goods and material reserve, grain reserve, cotton reserve or non-staple food reserve shall be subject to the audit of the competent administrative19 authorities.

  Article 5 Enterprises shall initiatively cooperate with CPA in examining the annual accounting statement and provide relevant information in accordance with the contract. The enterprises shall guarantee the truthfulness20 of all the information and shall take the corresponding accounting responsibility

  Article 6 CPA and accounting firms shall finish the audit in accordance with the principle of Objective, Independent and Fair, the Independent Audit Criteria21 and other related provisions. CPA and accounting firms shall make audit report according to the demands of contract, and take corresponding responsibility

  Chapter II General demands of the administration of annual accounting statement audit of enterprises

  Article 7 The companies shall consign22 the audit in accordance with the decision of directorate or the manager administrative council.

  Conglomerate23 shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.

  Company which is still under the competent authorities shall consign the accounting firms to audit its accounting statement through the authorities.

  Article 8 Enterprises shall consign an accounting firm or alter the consignment25 before October, and shall sign a contract with the accounting firm which declares audit scope, content, rights, obligations, price, payment and breach26 responsibility. The enterprises shall provide relevant conditions to the accounting firms it consigned27 to finish the audit.

  Article 9 The accounting statement of enterprises shall be audited28 by the Chinese CPA or the accounting firms that registered in the territory of People's Republic of China in accordance with the concerning regulations.

  Enterprises shall take the assets sum, amount of subsidiary company, district distributing and business character into account and consign the correspond accounting firm that has enough CPA, experience and audit capability.

  All the enterprises shall not restrict the work of the accounting firm legally established. The departments, institutions that do not pay for the audit, except the conglomerate, shall not require or incite29 the companies to consign certain accounting firms or obstruct30 the consignment.

  Article 10 Accounting firms that accept the consignment of the enterprises shall not transfer the consignment to other accounting firms after the distribution. The audit that consigned by the enterprises shall be down by CPA of the accounting firms.

  Article 11 Conglomerates31 shall consign one or more accounting firms to audit in accordance with the principles of fair, just open, choosing reasonable and transparent32 modes like inviting33 public bidding and with specific administrative measure and procedure.

  Article 12 Conglomerates shall confirm the leading accounting firm, cooperate with it to make an audit plan and organize the subsidiary companies to execute the plan in the case of consigning34 more than one accounting firms to make a united-audit.

  Article 13 Enterprises shall pay for the annual accounting statement audit in accordance with the principle of “consigner pay”。

  The criteria of pay of the annual accounting statement of enterprises shall be set in accordance with the provisions promulgated by the local competent authorities.

  Article 14 Enterprises shall not change the consigned accounting firms in the previous financial year if the accounting firms conform to the provisions of article 9 of the regulations, in which no offence against the discipline and regulations arise. In the case of necessary change, the consignee35 shall give reasons and expose it.

  The accounting firm with the requirement of the consignee company shall change the CPA that consigned by a certain company for 5 years continuously.

  Article 15 Enterprises shall not consign the annual accounting statement audit to the same accounting firm or the accounting firm that invested by same investor36 that makes the asset evaluation37 or financial consultant38 service to the reform of the enterprises' within the audit year.

  Article 16 Enterprises shall complete the formality of record to the competent authority before October 31 every year after signing the contract. The enterprises under the direct control of central government shall put the record to the competent administration of Ministry of Finance through the conglomerate. The enterprises under the control of local government shall put the record to the local financial authority of the same level. The enterprises that still have relation with the government shall put the record to the competent financial authority of the same level through the department in charge. The enterprises shall, in the course of completing the formality of record, provide record report in which the reason of consigning and changing the accounting firm, the scope of audit, the mode of consign, the payment criteria and such items were written, and shall fill the record form of annual accounting statement audit of enterprise.( Enclosed in the appendix)。

  Chapter III Emphasis of annual accounting statement audit

  Article 17 Conglomerate shall consign a complete annual accounting statement audit which including the subsidiary companies within the scope of incorporate.

  CPA shall audit in accordance with the relevant important provisions of the Independent Audit Criteria for the subsidiary companies of the constituent39 or the 5-level subsidiary branches of certain special conglomerate of some industry.

  Article 18 The annual accounting statement audit of enterprises shall include the audit of the separated accounting statements and merged41 accounting statements

  The separated accounting statement audited by the CPA shall include balance sheet, profit charts, cash-flow charts, appendix and annex of the accounting statement promulgated in the Enterprises Accounting System. The merged accounting statement audited by the CPA shall include the merged balance sheet, merged profit charts and profit distributing charts, merged cash-flow charts and annex of accounting statement.

  To the enterprises that still related to the government, the competent administrative authorities shall examine and collect the annual accounting statements that audited by the CPA and the statements that have been audited may not be audited again.

  Article 19 Enterprises shall compile annex of the accounting statements in accordance with the provision of Article 14 of Regulation on Report of Enterprises' Financial and Accounting Situation and shall provide, in time without any concealment42 and fabrication, the documents and information on the accounting documents, accounting books, internal executive system, accounting policy, accounting mode, important sale and purchase contract, important invest and financing contract, assets recombination, reform of the enterprises and other important decisions that happened within the fiscal43 year of the annual accounting audit to the CPA.

  Article 20 CPA and accounting firms shall audit the annual accounting statement of enterprises in accordance with the Independent Audit Criteria and other related regulations, and shall pay special attention to the following listed items,

  (1) Accounts receivable, advances to suppliers, the yeas of other receivables and its main debtor44, provisions for bad debts,

  (2) Inventory45 evaluation, provision for loss of inventory, inventory for more than 3 years

  (3) Main content of deferred46 assets and intangible assets, provision of amortization47 and provision for loss of intangible assets

  (4) Projects of long-term invest of equity, holding share, accounting methods, provision for loss and confirmation48 of loss of investment

  (5) Main types, depreciable life, appraisal49 method of depreciation50 and provision for loss of the fixed51 assets,

  (6) Main project and the investment situation of construction in progress, provision for loss of the construction in progress

  (7) Accounts payable52, advances for customers, amount and creditors53 for more than 3 years

  (8) Items of taxation54, tax ratio, amount of current year, annual balance, item of incoming tax change

  (9) Export refund55 declaration and result, policy of tax deduct56 and abatement57appropriation58 and using of the financial capital

  (10) Assets for securities, futures59, exchange deal, confirmation of loss and profit and floatation of profit and loss

  (11) Adjustment reason and amount of undistributed profit at beginning of year, policy and executive situation of profit appropriation and distribution

  (12) Contingent60 matters like provide cover, outstanding lawsuit61 and arbitration62

  (13) Policy and executive situation of recombination of assets or credit, reform of enterprise, equity transaction and influence for annual accounting statement

  (14) Wage system, situation of establishing, and execution of housing, medical care and aged63 providing.

  (15) Competent authorities and other items consigned by the consignee

  Chapter IV Administration of Annual Accounting Statement Audit of Enterprise

  Article 21 Enterprises that was made audit report that has reservation, no opinion or deniable opinion shall expatiate64 the altered items at the beginning of the year or the information of adoption65 of the audit advice to the CPA that audit the accounting statement and shall provide relevant information

  Article 22 CPA shall report and require enterprises to alter the incorrectness and mistake in accounting that found out in auditing66 in accordance with the relevant provisions.

  CPA shall reflect in his report the exposition of the affiliated67 notes to the annual accounting statements of enterprises, especially the demurral of items listed in Article 19, or the enterprises did not alter according to the audit advice, or the other important items.

  Article 23 In the case the enterprise do not provide necessary financial and accounting materials or other relevant materials, or do not give enough cooperation resulting in that audit can not be made normally as scheduled, CPA shall handle the situation in accordance with the provisions in the Independent Audit Criteria and make essential explanation in the audit report.

  Article 24 Enterprises shall offer the warrant documents of reform and detailed68 implement plan in the case of carry out system reform including consolidation69, dividing, revamping, reforming, MOB, altering the distribution system, housing, medical care and aged-providing.

  CPA shall pay enough attention to the matter that if the reform measures of enterprises conform to the provisions concerning assets and financing, taxation and accounting, and shall reflect in the audit report the insufficiency of exposing and disobeying of the provisions.

  Article 25 Enterprises shall timely provide, in the course of cooperating with the CPA to make the annual accounting audit, the internal control system of managing decision making, operation flow, incoming and payment of capital, loss cancel and other relevant matters.

  CPA shall make effective communication with the consigner and make management proposal in accordance with relevant provisions on the important loophole that influence assets safety and truthfulness of internal control accounting information.

  Article 26 Conglomerate shall provide, in the course of cooperating with the CPA to make the amalgamated70 annual accounting statement audit, detailed information relevant to the amalgamated accounting statement including manuscript of merge40, check material of associated transaction, alternation material of internal unified24 accounting policy of the conglomerate, consolidation countervail material and countervail material of the previous year of amalgamating71.

  CPA shall pay enough attention to the scope o consolidation, consolidation countervailing item and measure of countervailing, and shall examine the legality of the making of amalgamated accounting statement.

  Article 27 CPA and accounting firm shall make the audit report in accordance with the Independent Accounting Criteria and other regulations within the promissory time after the field audit. Enterprise shall not incite or force the CPA and accounting firms to make unfaithful or incorrect audit advice, and shall not make other unreasonable72 requirements.

  Article 28 Leading accounting firm that consigned by the conglomerate shall harmonize all the participating accounting firms to implement the collectivity audit plan, take in charge of quality control of the audit, make the collective audit report and bear the audit responsibility.

  Accounting firms consigned by the conglomerate shall cooperate with the leading accounting firm to compile and implement the collectivity audit plan, make audit report on concerning part and bear relevant audit responsibility.

  Chapter V Administration of Audit Report

  Article 29 Audit report of annual accounting statement of enterprises shall offer explanation of audit result including the following listed items,

  (1) Enterprises that were audited

  (2) Adjustment of difference of the previous audit

  (3) Matters that were not adjusted of current year

  (4) Matters that were not confirmed of current year

  (5) Other matters that CPA calls a need to explain or reflect

  The leading accounting firm shall offer the list of participating accounting firms and the type of audit report in its report of audit result.

  Article 30 Leading accounting firm shall reflect collectively the audit result of all the participating accounting firms in the audit report it makes.

  The leading accounting firm shall, in the course of making the collectivity audit report, take the influence of the consolidated73 accounting statement of conglomerate into account and then decide the type of audit report in the case that the accounting statements regarding the subsidiary company were given reservations, no advice or negative advice.

  Article 31 Enterprises shall report the audit report and the annual accounting statement to the competent financial authorities, investors74 and other relevant departments in accordance with the provisions.

  Conglomerate shall report the audit report and the amalgamated annual accounting statement before April 20 of the following year. The conglomerate in accordance with the relevant provisions shall decide the reporting deadline of subsidiary companies that listed in the scope of amalgamated accounting statement.

  Article 32 The competent administrative authorities shall instruct the enterprises improve financing control or adjust the account after the examination of the audit report made by the accounting firm that has reservation.

  Article 33 Enterprises shall give a presentation of related situation and advice of compiling annual accounting statement in the case that the accounting firms give an audit report that has reservation, no opinion or negative opinion.

  The competent administrative authorities in accordance with relevant provisions and respective situation of the enterprises shall inspect on the quality of accounting information, set accounting system to right and give penalties in accordance with the law or regulations like Accounting law of People's Republic of China and Regulation on Financial and Accounting Report of Enterprises.

  Chapter VI Financial Supervision75

  Article 34 Competent administrative authorities shall give a thorough examination of the record of enterprises and the annual accounting statement and the audit report and strengthen the supervision of the annual accounting statement audit.

  Article 35 Enterprises shall alter the consignment under the following circumstances,

  (1) Consigner does not conform the provision of Article 7

  (2) Accounting firm does not conform the provision of Article 9 so that the audit plan can not be implemented

  (3) Accounting firm violates Article 10 by transferring the audit other accounting firms after distribution

  (4) Violating Paragraph 1 of Article 14 by changing accounting firm without sufficient reasons

  (5) Violating Article 15 by consign the same accounting firm or the accounting firm invested by the same person that make assets evaluation or give financial consultancy.

  (6) There exist fake facts or disguise of important facts.

  (7) Accounting firms can not fulfill76 the contract resulting in serious lack of items of annual accounting statement or mistake of important information

  Article 36 The competent administrative authorities shall return the audited annual accounting statement and notify the accounting firm to re-audit under the circumstance that the audit report did not totally expose matters listed in Article 19 and Article 20 or the content of audit report did not fit Article 29.

  Article 37 Competent administrative authorities shall instruct the enterprises, which did not consign audit, which did not provide relevant financial and accounting information and which did not cooperate effectively resulting in CPA's disability of running efficient procedure of audit, consign accounting firms to audit again and may give penalty of circulating a notice of criticism.

  Article 38 The decision made by competent administrative authorities in accordance with Article 35, Article 36,and Article 37 shall be executed within 30 working days after the going into effect by the enterprises.

  Enterprises shall bear the extra audit added because of the decision of the authorities.

  Article 39 Competent administrative authorities shall investigate and affix77 the legal responsibility of direct responsible person and other responsible person of enterprises in accordance with the provision of Article 39 of Regulation of Financial and Accounting Report under the following circumstances,

  (1) No consignment or refusal audit by accounting firm.

  (2) Providing fake annual accounting statement and other related accounting information.

  (3) Refusal to provide relevant financial and accounting information and documents or cooperate with the CPA or obstruct the working of CPA.

  (4) Inciting78 or forcing CPA and accounting firm to make unfaithful or false audit report.

  Article 40 Competent administrative authorities shall give penalty of circulating a notice of condemnation79 once proved the accounting firm or CPA violates this provision by following listed activities,

  (1) Undertake audit at low price resulting in incomplete implementation80 of audit procedure

  (2) Dividing audit to other accounting firms.

  (3) Surpassing scope of audit capability resulting in delay of finishing the audit plan.

  (4) Providing audit report that does not fit this provision

  CPA and accounting firm shall be investigated and affix legal responsibility in accordance with the Accounting Law of People's Republic of China and other related regulations in the case of violating law and regulations.

  Article 41 Financial administrative bureaus at all level shall inspect the quality of accounting information and issue announcement to the public in accordance with relevant provisions of Accounting Law of People's Republic of China.

  Article 42 Missionary81 concerned of the competent financial authorities shall be given administrative penalty in the case of being found misuse82 of authority, favoritism and fraudulent practices, abuse power for personal gain or divulgement business secret in the course of annual accounting statement audit resulting in harming the benefit of the enterprises. Those who violate the criminal law shall be transferred to judicial83 departments and investigated and affixed84 legal responsibility.

  Chapter VII Supplementary Provisions

  Article 43 This Provision takes effect as of the date of February 1, 2004.

  Annex: Record Bill of Annual Accounting Statement Audit of Enterprises (omitted)



点击收听单词发音收听单词发音  

1 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。
2 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。
3 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
4 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
5 certified fw5zkU     
a.经证明合格的;具有证明文件的
参考例句:
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
6 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
7 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
8 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
9 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。
10 repealed 3d9f89fff28ae1cbe7bc44768bc7f02d     
撤销,废除( repeal的过去式和过去分词 )
参考例句:
  • The Labour Party repealed the Act. 工党废除了那项法令。
  • The legislature repealed the unpopular Rent Act. 立法机关废除了不得人心的租借法案。
11 annex HwzzC     
vt.兼并,吞并;n.附属建筑物
参考例句:
  • It plans to annex an England company in order to enlarge the market.它计划兼并一家英国公司以扩大市场。
  • The annex has been built on to the main building.主楼配建有附属的建筑物。
12 socialist jwcws     
n.社会主义者;adj.社会主义的
参考例句:
  • China is a socialist country,and a developing country as well.中国是一个社会主义国家,也是一个发展中国家。
  • His father was an ardent socialist.他父亲是一个热情的社会主义者。
13 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。
14 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
15 statute TGUzb     
n.成文法,法令,法规;章程,规则,条例
参考例句:
  • Protection for the consumer is laid down by statute.保障消费者利益已在法令里作了规定。
  • The next section will consider this environmental statute in detail.下一部分将详细论述环境法令的问题。
16 capability JsGzZ     
n.能力;才能;(pl)可发展的能力或特性等
参考例句:
  • She has the capability to become a very fine actress.她有潜力成为杰出演员。
  • Organizing a whole department is beyond his capability.组织整个部门是他能力以外的事。
17 corps pzzxv     
n.(通信等兵种的)部队;(同类作的)一组
参考例句:
  • The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时,他自愿参加了海军陆战队。
18 reclamation MkNzIa     
n.开垦;改造;(废料等的)回收
参考例句:
  • We should encourage reclamation and recycling.我们应当鼓励废物的回收和利用。
  • The area is needed for a land reclamation project.一个土地开垦项目要在这一地区进行。
19 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。
20 truthfulness 27c8b19ec00cf09690f381451b0fa00c     
n. 符合实际
参考例句:
  • Among her many virtues are loyalty, courage, and truthfulness. 她有许多的美德,如忠诚、勇敢和诚实。
  • I fired a hundred questions concerning the truthfulness of his statement. 我对他发言的真实性提出一连串质问。
21 criteria vafyC     
n.标准
参考例句:
  • The main criterion is value for money.主要的标准是钱要用得划算。
  • There are strict criteria for inclusion in the competition.参赛的标准很严格。
22 consign uamyn     
vt.寄售(货品),托运,交托,委托
参考例句:
  • We cannot agree to consign the goods.我们不同意寄售此货。
  • We will consign the goods to him by express.我们将以快递把货物寄给他。
23 conglomerate spBz6     
n.综合商社,多元化集团公司
参考例句:
  • The firm has been taken over by an American conglomerate.该公司已被美国一企业集团接管。
  • An American conglomerate holds a major share in the company.一家美国的大联合企业持有该公司的大部分股份。
24 unified 40b03ccf3c2da88cc503272d1de3441c     
(unify 的过去式和过去分词); 统一的; 统一标准的; 一元化的
参考例句:
  • The teacher unified the answer of her pupil with hers. 老师核对了学生的答案。
  • The First Emperor of Qin unified China in 221 B.C. 秦始皇于公元前221年统一中国。
25 consignment 9aDyo     
n.寄售;发货;委托;交运货物
参考例句:
  • This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。
  • We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。
26 breach 2sgzw     
n.违反,不履行;破裂;vt.冲破,攻破
参考例句:
  • We won't have any breach of discipline.我们不允许任何破坏纪律的现象。
  • He was sued for breach of contract.他因不履行合同而被起诉。
27 consigned 9dc22c154336e2c50aa2b71897ceceed     
v.把…置于(令人不快的境地)( consign的过去式和过去分词 );把…托付给;把…托人代售;丟弃
参考例句:
  • I consigned her letter to the waste basket. 我把她的信丢进了废纸篓。
  • The father consigned the child to his sister's care. 那位父亲把孩子托付给他妹妹照看。 来自《现代英汉综合大词典》
28 audited 046f25df2e99a79dbb3462bbbfa35bf2     
v.审计,查账( audit的过去式和过去分词 )
参考例句:
  • The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。 来自《简明英汉词典》
  • E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。 来自互联网
29 incite kx4yv     
v.引起,激动,煽动
参考例句:
  • I wanted to point out he was a very good speaker, and could incite a crowd.我想说明他曾是一个非常出色的演讲家,非常会调动群众的情绪。
  • Just a few words will incite him into action.他只需几句话一将,就会干。
30 obstruct sRCzR     
v.阻隔,阻塞(道路、通道等);n.阻碍物,障碍物
参考例句:
  • He became still more dissatisfied with it and secretly did everything in his power to obstruct it.他对此更不满意,尽在暗里使绊子。
  • The fallen trees obstruct the road.倒下的树将路堵住了。
31 conglomerates fc454a44bef83f13306fc280a858ea84     
n.(多种经营的)联合大企业( conglomerate的名词复数 );砾岩;合成物;组合物
参考例句:
  • At the surface, radioactivity of the conglomerates is locally as high as 30 X background. 在地表,砾岩的局部地段的放射性高达30倍本底值。 来自辞典例句
  • The conglomerates failed to understand that books could not be sold like soap. 这些联合大企业不懂卖书不象卖肥皂那样。 来自辞典例句
32 transparent Smhwx     
adj.明显的,无疑的;透明的
参考例句:
  • The water is so transparent that we can see the fishes swimming.水清澈透明,可以看到鱼儿游来游去。
  • The window glass is transparent.窗玻璃是透明的。
33 inviting CqIzNp     
adj.诱人的,引人注目的
参考例句:
  • An inviting smell of coffee wafted into the room.一股诱人的咖啡香味飘进了房间。
  • The kitchen smelled warm and inviting and blessedly familiar.这间厨房的味道温暖诱人,使人感到亲切温馨。
34 consigning 9a7723ed5306932a170f9e5fa9243794     
v.把…置于(令人不快的境地)( consign的现在分词 );把…托付给;把…托人代售;丟弃
参考例句:
  • By consigning childhood illiteracy to history we will help make poverty history too. 而且,通过将儿童文盲归于历史,我们也将改变贫穷的历史。 来自互联网
35 consignee Mawyp     
n.受托者,收件人,代销人;承销人;收货人
参考例句:
  • The consignee is decided according to the order of the shipper or the opening bank. 收货人是由托运人或开证行的指令决定。 来自辞典例句
  • For Freight Collect shipments, the charge will be billed to the consignee. 若采取收件人付费方式,则费用由收件人支付。 来自互联网
36 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。
37 evaluation onFxd     
n.估价,评价;赋值
参考例句:
  • I attempted an honest evaluation of my own life.我试图如实地评价我自己的一生。
  • The new scheme is still under evaluation.新方案还在评估阶段。
38 consultant 2v0zp3     
n.顾问;会诊医师,专科医生
参考例句:
  • He is a consultant on law affairs to the mayor.他是市长的一个法律顾问。
  • Originally,Gar had agreed to come up as a consultant.原来,加尔只答应来充当我们的顾问。
39 constituent bpxzK     
n.选民;成分,组分;adj.组成的,构成的
参考例句:
  • Sugar is the main constituent of candy.食糖是糖果的主要成分。
  • Fibre is a natural constituent of a healthy diet.纤维是健康饮食的天然组成部分。
40 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。
41 merged d33b2d33223e1272c8bbe02180876e6f     
(使)混合( merge的过去式和过去分词 ); 相融; 融入; 渐渐消失在某物中
参考例句:
  • Turf wars are inevitable when two departments are merged. 两个部门合并时总免不了争争权限。
  • The small shops were merged into a large market. 那些小商店合并成为一个大商场。
42 concealment AvYzx1     
n.隐藏, 掩盖,隐瞒
参考例句:
  • the concealment of crime 对罪行的隐瞒
  • Stay in concealment until the danger has passed. 把自己藏起来,待危险过去后再出来。
43 fiscal agbzf     
adj.财政的,会计的,国库的,国库岁入的
参考例句:
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
  • The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。
44 debtor bxfxy     
n.借方,债务人
参考例句:
  • He crowded the debtor for payment.他催逼负债人还债。
  • The court granted me a lien on my debtor's property.法庭授予我对我债务人财产的留置权。
45 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。
46 deferred 43fff3df3fc0b3417c86dc3040fb2d86     
adj.延期的,缓召的v.拖延,延缓,推迟( defer的过去式和过去分词 );服从某人的意愿,遵从
参考例句:
  • The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
  • a tax-deferred savings plan 延税储蓄计划
47 amortization NVkz7     
n.摊销,摊还,分期偿付
参考例句:
  • Repayment of the bond is conditioned on 10 years'amortization.此项债券规定分十年偿还。
  • The low-value consumables are price with the one-off amortization method.低值易耗品核算采用一次性摊销法。
48 confirmation ZYMya     
n.证实,确认,批准
参考例句:
  • We are waiting for confirmation of the news.我们正在等待证实那个消息。
  • We need confirmation in writing before we can send your order out.给你们发送订购的货物之前,我们需要书面确认。
49 appraisal hvFzt     
n.对…作出的评价;评价,鉴定,评估
参考例句:
  • What's your appraisal of the situation?你对局势是如何评估的?
  • We need to make a proper appraisal of his work.对于他的工作我们需要做出适当的评价。
50 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。
51 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。
52 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
53 creditors 6cb54c34971e9a505f7a0572f600684b     
n.债权人,债主( creditor的名词复数 )
参考例句:
  • They agreed to repay their creditors over a period of three years. 他们同意3年内向债主还清欠款。 来自《简明英汉词典》
  • Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。 来自《简明英汉词典》
54 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。
55 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
56 deduct pxfx7     
vt.扣除,减去
参考例句:
  • You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
  • On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字,我就会给你减免一个百分比。
57 abatement pzHzyb     
n.减(免)税,打折扣,冲销
参考例句:
  • A bag filter for dust abatement at the discharge point should be provided.在卸料地点应该装设袋滤器以消除粉尘。
  • The abatement of the headache gave him a moment of rest.头痛减轻给他片刻的休息。
58 appropriation ON7ys     
n.拨款,批准支出
参考例句:
  • Our government made an appropriation for the project.我们的政府为那个工程拨出一笔款项。
  • The council could note an annual appropriation for this service.议会可以为这项服务表决给他一笔常年经费。
59 futures Isdz1Q     
n.期货,期货交易
参考例句:
  • He continued his operations in cotton futures.他继续进行棉花期货交易。
  • Cotton futures are selling at high prices.棉花期货交易的卖价是很高的。
60 contingent Jajyi     
adj.视条件而定的;n.一组,代表团,分遣队
参考例句:
  • The contingent marched in the direction of the Western Hills.队伍朝西山的方向前进。
  • Whether or not we arrive on time is contingent on the weather.我们是否按时到达要视天气情况而定。
61 lawsuit A14xy     
n.诉讼,控诉
参考例句:
  • They threatened him with a lawsuit.他们以诉讼威逼他。
  • He was perpetually involving himself in this long lawsuit.他使自己无休止地卷入这场长时间的诉讼。
62 arbitration hNgyh     
n.调停,仲裁
参考例句:
  • The wage disagreement is under arbitration.工资纠纷正在仲裁中。
  • Both sides have agreed that the arbitration will be binding.双方都赞同仲裁具有约束力。
63 aged 6zWzdI     
adj.年老的,陈年的
参考例句:
  • He had put on weight and aged a little.他胖了,也老点了。
  • He is aged,but his memory is still good.他已年老,然而记忆力还好。
64 expatiate kzsyq     
v.细说,详述
参考例句:
  • The tendency to expatiate and make much of local advantages was Western.喜欢唠唠叨叨、夸张本地优点的脾气是西部特有的。
  • My present purpose is not to expatiate upon my walks.现在我并不打算絮絮不休地描述我的散步。
65 adoption UK7yu     
n.采用,采纳,通过;收养
参考例句:
  • An adoption agency had sent the boys to two different families.一个收养机构把他们送给两个不同的家庭。
  • The adoption of this policy would relieve them of a tremendous burden.采取这一政策会给他们解除一个巨大的负担。
66 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。
67 affiliated 78057fb733c9c93ffbdc5f0ed15ef458     
adj. 附属的, 有关连的
参考例句:
  • The hospital is affiliated with the local university. 这家医院附属于当地大学。
  • All affiliated members can vote. 所有隶属成员都有投票权。
68 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。
69 consolidation 4YuyW     
n.合并,巩固
参考例句:
  • The denser population necessitates closer consolidation both for internal and external action. 住得日益稠密的居民,对内和对外都不得不更紧密地团结起来。 来自英汉非文学 - 家庭、私有制和国家的起源
  • The state ensures the consolidation and growth of the state economy. 国家保障国营经济的巩固和发展。 来自汉英非文学 - 中国宪法
70 amalgamated ed85e8e23651662e5e12b2453a8d0f6f     
v.(使)(金属)汞齐化( amalgamate的过去式和过去分词 );(使)合并;联合;结合
参考例句:
  • The company has now amalgamated with another local firm. 这家公司现在已与当地一家公司合并了。
  • Those two organizations have been amalgamated into single one. 那两个组织已合并为一个组织。 来自《现代汉英综合大词典》
71 amalgamating 6d652b84cadfb3f7655d25b05e4ff8db     
v.(使)(金属)汞齐化( amalgamate的现在分词 );(使)合并;联合;结合
参考例句:
  • The design possesses the potential strength amalgamating fine art and marketing. 本设计为艺术与市场的融合留有很大设计余地。 来自互联网
  • The two firms are amalgamating to increase productivity and save running costs. 两家公司正在进行合并,以提高生产率和节约营运成本。 来自互联网
72 unreasonable tjLwm     
adj.不讲道理的,不合情理的,过度的
参考例句:
  • I know that they made the most unreasonable demands on you.我知道他们对你提出了最不合理的要求。
  • They spend an unreasonable amount of money on clothes.他们花在衣服上的钱太多了。
73 consolidated dv3zqt     
a.联合的
参考例句:
  • With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。
  • Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。
74 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
75 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
76 fulfill Qhbxg     
vt.履行,实现,完成;满足,使满意
参考例句:
  • If you make a promise you should fulfill it.如果你许诺了,你就要履行你的诺言。
  • This company should be able to fulfill our requirements.这家公司应该能够满足我们的要求。
77 affix gK0y7     
n.附件,附录 vt.附贴,盖(章),签署
参考例句:
  • Please affix your signature to the document. 请你在这个文件上签字。
  • Complete the form and affix four tokens to its back. 填完该表,在背面贴上4张凭券。
78 inciting 400c07a996057ecbd0e695a596404e52     
刺激的,煽动的
参考例句:
  • What are you up to inciting mutiny and insubordination? 你们干吗在这里煽动骚动的叛乱呀。
  • He was charged with inciting people to rebel. 他被控煽动民众起来叛乱。
79 condemnation 2pSzp     
n.谴责; 定罪
参考例句:
  • There was widespread condemnation of the invasion. 那次侵略遭到了人们普遍的谴责。
  • The jury's condemnation was a shock to the suspect. 陪审团宣告有罪使嫌疑犯大为震惊。
80 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。
81 missionary ID8xX     
adj.教会的,传教(士)的;n.传教士
参考例句:
  • She taught in a missionary school for a couple of years.她在一所教会学校教了两年书。
  • I hope every member understands the value of missionary work. 我希望教友都了解传教工作的价值。
82 misuse XEfxx     
n.误用,滥用;vt.误用,滥用
参考例句:
  • It disturbs me profoundly that you so misuse your talents.你如此滥用自己的才能,使我深感不安。
  • He was sacked for computer misuse.他因滥用计算机而被解雇了。
83 judicial c3fxD     
adj.司法的,法庭的,审判的,明断的,公正的
参考例句:
  • He is a man with a judicial mind.他是个公正的人。
  • Tom takes judicial proceedings against his father.汤姆对他的父亲正式提出诉讼。
84 affixed 0732dcfdc852b2620b9edaa452082857     
adj.[医]附着的,附着的v.附加( affix的过去式和过去分词 );粘贴;加以;盖(印章)
参考例句:
  • The label should be firmly affixed to the package. 这张标签应该牢牢地贴在包裹上。
  • He affixed the sign to the wall. 他将标记贴到墙上。 来自《简明英汉词典》
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