外资银行并表监管管理办法
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颁布日期:20040308  实施日期:20040401  颁布单位:中国银行业监督管理委员会

  China Banking1 Regulatory Commission

  March 8th, 2004

  Chapter I General Provisions

  Article 1 The present Measures are hereby formulated3 for the purpose of implementing4 the Banking Supervision5 Law of the People's Republic of China and the Regulations of the People's Republic of China on the Administration of Foreign-funded Financial Institutions and other laws and regulations, for the purpose of regulating the supervision over the consolidation6 of financial statements and implementing effective risk supervision.

  Article 2 China Banking Regulatory Commission (hereinafter referred to as CBRC) shall be responsible for the guidance over the administration of the consolidation of financial statements in foreign-funded banks.

  Article 3 CBRC shall conduct supervision over the solely7 foreign-owned banks or joint-stock banks that have established operative branch institutions or affiliated8 institutions, and foreign banks that have established two or more operative branches in China through the consolidation of financial statements.

  Through the consolidation of financial statements, CBRC can fully9 supervise over the worldwide operation and risk status of foreign-funded corporate10 institutions registered in China, the overall business and risk status of the foreign banks in China, and pay attention to the business risk and market behaviors thereof worldwide.

  Article 4 The leading reporting bank as mentioned hereinafter refers to the parent bank of the solely foreign-funded or joint-stock banks, and institutions for reporting consolidated11 financial statements and comprehensive information, which are designated by the parent bank of a foreign bank or the regional management departments it authorizes12 and are put on records at the agencies of CBRC. The “supervision bureau of consolidated financial statements ” refers to the agency of CBRC at the place where the leading reporting bank of a foreign-funded bank is located. And “the territorial13 supervision bureau” refers to the agency of CBRC at the place where other business branches of a foreign-funded bank are located.

  Article 5 The “year” as mentioned in the present Measures refers to the year of the Gregorian calendar from January 1 to December 31. The fiscal14 year refers to the legal fiscal year of each country.

  Chapter II The Determination of the Leading Reporting Banks and their Functions

  Article 6 The foreign-funded banks that the conditions of consolidated financial statement in conducting supervision as prescribed in Article 3 of the present Measures shall determine a leading reporting bank.

  Article 7 Those foreign-funded corporate institutions that meet the conditions for the supervision over the consolidation of financial statements as a result of the establishment of additional branch institutions or mergers15 shall file for a record at an agency of the CBRC at the place where the parent bank is located within one month after the conditions are met.

  Where a foreign bank meets the conditions for the supervision over the consolidation of financial statements due to the establishment of additional institutions, its parent bank or authorized16 regional management department shall assign a leading reporting bank within one month after they have been approved officially by the CBRC. And the leading reporting bank shall then file for a record at the agency of CBRC at the place where it is located, and send a copy to the relevant territorial supervision bureau.

  Article 8 Where a foreign bank needs to change the leading reporting bank, its parent bank or authorized regional management department shall change the leading reporting bank one month before the end of the fiscal year. The former leading reporting bank and newly appointed one shall put this on records at the respective local agencies of the CBRC, and send a copy to the relevant territorial supervision bureau.

  The newly appointed leading reporting bank shall undertake the functions of the leading reporting bank from the next fiscal year.

  Article 9 The leading reporting bank shall employ full-time17 or part-time eligible18 managers in the China Region in light of circumstances. The examination on the qualifications for holding such a post shall apply the filing system for the senior management personnel of foreign-funded financial institutions as prescribed in the Detailed19 Rules for the Implementation20 of the Regulations of the People's Republic of China on the Administration of the Foreign-funded Financial Institutions.

  Article 10 The leading reporting bank is an institution for the collection of consolidated financial statements and the comprehensive information of a foreign-funded bank. It performs the following functions:

  1. The leading reporting bank shall submit or put on record the supervision statements, statement and report of major matters concerned, and other supervision materials to the supervisory bureaus of consolidated financial statements according to the requirements of supervision, and shall be responsible for the truthfulness21, accuracy and timeliness of the contents submitted and filed on record.

  The leading reporting bank shall also be responsible for submitting the business applications concerning several branch banks within China to the supervisory bureaus of consolidated financial statements uniformly, and send a copy thereof to the territorial supervisory bureaus.

  2. The leading reporting bank may attend the work meeting or proseminar convened22 by the CBRC on behalf of the foreign-funded bank it is subordinated to, and propose opinions and suggestions in the name of the foreign-funded bank. The leading reporting bank, which attends the meeting shall report in time the information of the meeting to the parent bank (general bank) or the regional management departments and circulate a timely notice to other business branches within the territory.

  The opinions and suggestions of foreign-funded banks on relevant Chinese supervision laws and regulations shall be submitted to the supervisory bureaus of consolidated financial statements uniformly by the leading reporting bank after being collected by it, After obtaining the feedback opinions, the leading reporting bank convey them to other business branches within China in time.

  3. The leading reporting bank shall report the relevant information in respect of economy and finance of the parent bank and home country or region as supervision requires;

  4. The leading reporting bank shall be responsible for the information disclosure of the domestic business branches of a foreign-funded bank.;

  5. Implementing other requirements of the supervision bureau;

  The leading reporting bank shall attach electronic documents at the time of submitting written material.

  Article 11 The person in charge of the leading reporting bank shall be responsible for the consolidation of financial statements undertaken by the leading reporting bank.

  Chapter III Non-On-The-Spot Supervision

  Article 12 The CBRC shall be responsible for guiding and supervising over the work of its agencies in the non-on-the-spot supervision over the consolidation of financial statements at foreign-funded banks.

  Article 13 The supervisory bureaus of consolidated financial statements shall supervise over the quarterly reports on consolidated financial statements from the institutions operating at home submitted by the leading reporting bank, of which, the financial statements from the overseas branches and subordinate institutions of a solely foreign-funded bank or joint-stock bank and the consolidated financial statements of a group company shall be reported with written documents by year.

  Article 14 The supervisory bureaus of consolidated financial statements shall see to it that the leading reporting banks file for a timely record of the following matters:

  1. The annual report already publicized and the information disclosure of the business branches operating at home for the fiscal year.

  2. The rating by external rating institutions.

  3. The major news released by the parent bank.

  4. The documents specifying23 the events under investigation24.

  5. Appraisal25 of the supervision bureau of the home country or region and major supervision measures.

  6. The statement on major adjustment of policies in respect of finance and economy of the home country or region. And

  7. Other relevant documents as prescribed in the Detailed Rules for the Implementation of the Regulations of the People's Republic of China on the Administration of Foreign-funded Financial Institutions

  Article 15 The consolidated financial statement supervision bureaus shall require the leading reporting bank to submit one copy of the Summary Report of the Business Conditions of Foreign Funded Banks half a year, which shall include basic information (the number of operative institutions, number of employees, alteration26 of the business scope, etc.), the specification27 on centralization of loan granting, analysis on reserves for losses of loans, the transfer of large amount of assets, analysis on flowing in or out of capitals, connected transaction, listing of overseas loans or investment, and the trends in operation of the business branches, and other contents. There are also statements on alteration of the structure, business strategies, level of capital adequacy, financial status and market credit standing28 of the parent banks.

  Article 16 The consolidated financial statement supervision bureaus shall be responsible for monitoring the indicators29 for eligible supervision over the examination through consolidated financial statement on a quarterly basis, and make analysis on the trend of risk supervision indicators and overall business behaviors.

  Article 17 The consolidated financial statement supervision bureaus shall collect the business management systems of foreign-funded banks, and communicate with the leading reporting bank or senior management personnel of regional management departments on contents of risk management of foreign-funded banks such as the pattern of management, management information system, risk and authorization30 management, compliance31 management, credit management and financial management, etc……

  Article 18 The consolidated financial statement supervision bureaus shall submit the following matters concerned to the CBRC according to relevant provisions:

  1. The major events concerned and various management systems that have been put on records by foreign-funded banks.

  2. The errors in the reports of the data about consolidated financial statements.

  3. The regulation violation32 and abnormal alteration of the indexes for examination through consolidated financial statement. And

  4. Attitude toward supervision over consolidated financial statements.

  Article 19 The consolidated financial statement supervision bureaus shall, on the basis of comprehensive analysis of various supervision information and on-the-spot examination, complete the half-year and annual supervision reports on consolidated financial statements

  Article 20 The CBRC shall be responsible for communicating with the supervision authorities of the home country or region of the foreign-funded corporate institutions and the supervision authorities of the home country or region of a foreign bank on issues of supervision they commonly concern, and carry out cooperation on supervision information exchange.

  Article 21 The CBRC shall be responsible for promoting the exchange and share of the comprehensive supervision information within their organs, and provide or disclose the business conditions of the foreign-funded banks within China.

  Article 22 The CBRC shall be responsible for unifying33 the procedures and requirements for the supervision over the consolidation of financial statements.

  Chapter IV On-the-spot Examination

  Article 23 The CBRC shall be responsible for organizing, guiding and coordinating34 the on-the-spot examination of consolidated financial statements at foreign-funded banks.

  Article 24 There shall be two ways for organizing on-the-spot examination through consolidated financial statements:

  1. Entrusting36 the consolidated financial statement supervision bureaus and the territorial supervision bureaus to assign examination groups, and carrying out on-the-spot examination through consolidated financial statements respectively according to examination plans. And

  2. The CBRC shall organize the supervisors37 of foreign-funded banks to form an examination group to carry out on-the-spot examination through consolidated financial statement on the consolidated financial statement institutions.

  Article 25 The CBRC shall, according to the conditions of risk supervision and periods of on-the-spot examination, determine plans of on-the-spot examination of consolidated financial statement at foreign-funded banks, and put forward guiding requirements for the form, contents and emphasis of the examination.

  Article 26 The CBRC shall adjust the contents of consolidated financial statement for on-the-spot examination in light of realities, and coordinate38 the time and progress of the examination items. In case the examination group finds any major problem in the examination, it shall report to the CBRC in time.

  Article 27 The CBRC shall uniformly formulate2 plans of consolidated financial statement for on-the-spot examination organized by it. The examination group shall carry out on-the-spot examination in light of the procedures and requirements as prescribed in the examination handbook and plan, and complete the examination task within the prescribed time limit.

  After ending the on-the-spot task, the examination group shall finish the “Examination Facts and Appraisal” and relevant ratings of CAMELs/ROCA, and make a final confirmation39 on the facts concerned with the senior management of the examined institution. After the end of the examination, the examination team shall transfer the “Examination Facts and Appraisal” and the result of the grading of CAMELs/ROCA and the examination files to the agency of the CBRC at their locality.

  Upon completion of all the examination plans, the examination group shall collect the report of consolidated financial statement for on-the-spot examination, and report it to the CBRC together with the “Examination Facts and Appraisal” and the ratings of a single institution.

  Article 28 The supervision opinions on consolidated financial statement for on-the-spot examination shall be coordinated40 uniformly by the CSRC, who shall then propose suggestions according to the “Examination Facts and Appraisal” and reflect to the corresponding agencies of the CBRC.

  Article 29 The agencies of the CBRC shall be responsible for following up and handling the consolidated financial statement for on-the-spot examination.

  The agencies of the CBRC shall, according to the “Examination Facts and Appraisal” and the suggestions of the CBRC, issue opinions on the consolidated financial statement for on-the-spot examination to the institutions at their locality, require them to rectify41 and correct, and impose punishment on acts in violation of regulations according to relevant provisions.

  The agencies of the CBRC shall, within 3 months after the on-the-spot examination through consolidated financial statement, follow up the implementation of the measures for rectification42, or make follow-up on-the-spot examination on the consolidated financial statement institutions at their locality, and report the rectification and correction to CBRC in time.

  Article 30 The CBRC shall be responsible for accepting the application of the supervision bureau of the home country or region of a foreign bank for the transnational on-the-spot examination, and entrust35 the local agencies of the CBRC and the examination team to exchange opinions on the supervision over the examined institution.

  After the end of the contact, the agencies of the CBRC shall report the information they have acquired to the CBRC in time, and follow up the issues referred to by the examination team.

  Chapter V External Audit43 and Three Party Talks

  Article 31 Where a foreign-funded bank conforms to the conditions for consolidated financial statement supervision, it shall engage the same accountant office in principle to be responsible for auditing44 and consolidated financial statement auditing on domestic business branches and affiliated institutions.

  Article 32 The leading reporting bank shall, one month before the end of the fiscal year, put on records the external auditors45 and auditing group they engage in the current fiscal year at the consolidated financial statement supervision bureau, and send a copy to the corresponding territorial supervision bureau at the same time. In case of changing accountant office, the leading reporting bank shall also submit statement in writing.

  In case the agencies of the CBRC have negative opinions on auditing quality made by the external auditors, who are engaged by the foreign-funded banks, they may make a suggestion to the foreign-funded banks and ask it to change the auditing team or accountant office within 14 working days after receiving the letter of recording46.

  Article 33 The external auditors shall communicate with the consolidated financial statement supervision bureau on the auditing requirements before conducting the consolidated financial statement auditing.

  Article 34 The leading reporting banks shall, within 5 months after the end of the fiscal year, report the “Auditing Report for Consolidated Financial Statement” and the “Letter of Suggestion on Management through Consolidated Financial Statement” to the consolidated financial statement supervision bureaus.

  Article 35 The territorial supervision bureaus shall, within 30 days after receiving the External Auditing Report and the Letter of Suggestion on Management, reflect the opinions of appraisal on quality of external auditing to the consolidated financial statement supervision bureau.

  The consolidated financial statement supervision bureaus shall be responsible for making comprehensive appraisal on quality of external auditing through combination of the feedback opinions of each territorial supervision bureau, and issues reflected in the Auditing Report for Consolidated Financial Statement and the Letter of Suggestion on Management through Consolidated Financial Statement.

  Article 36 The consolidated financial statement supervision bureaus shall, on the basis of comprehensive supervision of foreign-funded banks, be responsible for proposing plans for three -party talks.

  The three-party talks on consolidated financial statement shall be organized by the CBRC, and the participating parties shall include the CBRC, the consolidated financial statement supervision bureau, the territorial supervision bureau, external auditors and the leading reporting banks. After the end of the talks, the consolidated financial statement supervision bureaus shall complete the summary of three parties meeting for the consolidated financial statement, and supervise over the leading reporting bank for its timely feedback of the implementation of the opinions for rectification and correction.

  Chapter VI Supplementary47 Provisions

  Article 37 The present Measures shall be interpreted by the CBRC.

  Article 38 The relevant opinions on consolidated financial statement in conducting supervision shall be considered as the basis for examination of such applications as the establishment of additional institutions of a foreign-funded bank and business access, etc……

  Article 39 The present Measures shall come into force as of April 1, 2004. Where other relevant provisions concerning the supervision over consolidated financial statement at foreign-funded banks conflict with the present Measures, the former will be invalidated simultaneously48.



点击收听单词发音收听单词发音  

1 banking aySz20     
n.银行业,银行学,金融业
参考例句:
  • John is launching his son on a career in banking.约翰打算让儿子在银行界谋一个新职位。
  • He possesses an extensive knowledge of banking.他具有广博的银行业务知识。
2 formulate L66yt     
v.用公式表示;规划;设计;系统地阐述
参考例句:
  • He took care to formulate his reply very clearly.他字斟句酌,清楚地做了回答。
  • I was impressed by the way he could formulate his ideas.他陈述观点的方式让我印象深刻。
3 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》
4 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
5 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。
6 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
7 solely FwGwe     
adv.仅仅,唯一地
参考例句:
  • Success should not be measured solely by educational achievement.成功与否不应只用学业成绩来衡量。
  • The town depends almost solely on the tourist trade.这座城市几乎完全靠旅游业维持。
8 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。
9 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
10 corporate 7olzl     
adj.共同的,全体的;公司的,企业的
参考例句:
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
11 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。
12 authorizes 716083de28a1fe3e0ba0233e695bce8c     
授权,批准,委托( authorize的名词复数 )
参考例句:
  • The dictionary authorizes the two spellings 'traveler' and 'traveller'. 字典裁定traveler和traveller两种拼法都对。
  • The dictionary authorizes the two spellings "honor" and "honour.". 字典裁定 honor 及 honour 两种拼法均可。
13 territorial LImz4     
adj.领土的,领地的
参考例句:
  • The country is fighting to preserve its territorial integrity.该国在为保持领土的完整而进行斗争。
  • They were not allowed to fish in our territorial waters.不允许他们在我国领海捕鱼。
14 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。
15 mergers b4ab62fffa9919cbf1e93fcad6d3150c     
n.(两个公司的)合并( merger的名词复数 )
参考例句:
  • Mergers fall into three categories: horizontal, vertical, and conglomerate. 合并分为以下三种:横向合并,纵向合并和混合合并。 来自辞典例句
  • Many recent mergers are concentrated within specific industries, particularly in retailing, airlines and communications. 现代许多合并企业集中进行某些特定业务,在零售业、民航和通讯业中更是如此。 来自英汉非文学 - 政府文件
16 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。
17 full-time SsBz42     
adj.满工作日的或工作周的,全时间的
参考例句:
  • A full-time job may be too much for her.全天工作她恐怕吃不消。
  • I don't know how she copes with looking after her family and doing a full-time job.既要照顾家庭又要全天工作,我不知道她是如何对付的。
18 eligible Cq6xL     
adj.有条件被选中的;(尤指婚姻等)合适(意)的
参考例句:
  • He is an eligible young man.他是一个合格的年轻人。
  • Helen married an eligible bachelor.海伦嫁给了一个中意的单身汉。
19 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。
20 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。
21 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。
22 convened fbc66e55ebdef2d409f2794046df6cf1     
召开( convene的过去式 ); 召集; (为正式会议而)聚集; 集合
参考例句:
  • The chairman convened the committee to put the issue to a vote. 主席召集委员们开会对这个问题进行表决。
  • The governor convened his troops to put down the revolt. 总督召集他的部队去镇压叛乱。
23 specifying ca4cf95d0de82d4463dfea22d3f8c836     
v.指定( specify的现在分词 );详述;提出…的条件;使具有特性
参考例句:
  • When we describe what the action will affect, we are specifying the noun of the sentence. 当描述动作会影响到什么时,我们指定组成句子的名词。 来自About Face 3交互设计精髓
  • Procurement section only lists opportunistic infection drugs without specifying which drugs. 采购部分只说明有治疗机会性感染的药物,但并没有说明是什么药物。 来自互联网
24 investigation MRKzq     
n.调查,调查研究
参考例句:
  • In an investigation,a new fact became known, which told against him.在调查中新发现了一件对他不利的事实。
  • He drew the conclusion by building on his own investigation.他根据自己的调查研究作出结论。
25 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。
26 alteration rxPzO     
n.变更,改变;蚀变
参考例句:
  • The shirt needs alteration.这件衬衣需要改一改。
  • He easily perceived there was an alteration in my countenance.他立刻看出我的脸色和往常有些不同。
27 specification yvwwn     
n.详述;[常pl.]规格,说明书,规范
参考例句:
  • I want to know his specification of details.我想知道他对细节的详述。
  • Examination confirmed that the quality of the products was up to specification.经检查,产品质量合格。
28 standing 2hCzgo     
n.持续,地位;adj.永久的,不动的,直立的,不流动的
参考例句:
  • After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
  • They're standing out against any change in the law.他们坚决反对对法律做任何修改。
29 indicators f46872fc1b5f08e9d32bd107be1df829     
(仪器上显示温度、压力、耗油量等的)指针( indicator的名词复数 ); 指示物; (车辆上的)转弯指示灯; 指示信号
参考例句:
  • The economic indicators are better than expected. 经济指标比预期的好。
  • It is still difficult to develop indicators for many concepts used in social science. 为社会科学领域的许多概念确立一个指标仍然很难。
30 authorization wOxyV     
n.授权,委任状
参考例句:
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
31 compliance ZXyzX     
n.顺从;服从;附和;屈从
参考例句:
  • I was surprised by his compliance with these terms.我对他竟然依从了这些条件而感到吃惊。
  • She gave up the idea in compliance with his desire.她顺从他的愿望而放弃自己的主意。
32 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。
33 unifying 18f99ec3e0286dcc4f6f318a4d8aa539     
使联合( unify的现在分词 ); 使相同; 使一致; 统一
参考例句:
  • In addition, there were certain religious bonds of a unifying kind. 此外,他们还有某种具有一种统一性质的宗教上的结合。
  • There is a unifying theme, and that is the theme of information flow within biological systems. 我们可以用一个总的命题,把生物学系统内的信息流来作为这一研究主题。
34 coordinating fc35d08ba9bb2dcfdc96033a33b9ae1e     
v.使协调,使调和( coordinate的现在分词 );协调;协同;成为同等
参考例句:
  • He abolished the Operations Coordinating Board and the Planning Board. 他废除了行动协调委员会和计划委员会。 来自辞典例句
  • He's coordinating the wedding, and then we're not going to invite him? 他是来协调婚礼的,难道我们不去请他? 来自电影对白
35 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。
36 entrusting 1761636a2dc8b6bfaf11cc7207551342     
v.委托,托付( entrust的现在分词 )
参考例句:
  • St. Clare had just been entrusting Tom with some money, and various commissions. 圣?克莱亚刚交给汤姆一笔钱,派他去办几件事情。 来自辞典例句
  • The volume of business does not warrant entrusting you with exclusive agency at present. 已完成的营业额还不足以使我方目前委托你方独家代理。 来自外贸英语口语25天快训
37 supervisors 80530f394132f10fbf245e5fb15e2667     
n.监督者,管理者( supervisor的名词复数 )
参考例句:
  • I think the best technical people make the best supervisors. 我认为最好的技术人员可以成为最好的管理人员。 来自辞典例句
  • Even the foremen or first-level supervisors have a staffing responsibility. 甚至领班或第一线的监督人员也有任用的责任。 来自辞典例句
38 coordinate oohzt     
adj.同等的,协调的;n.同等者;vt.协作,协调
参考例句:
  • You must coordinate what you said with what you did.你必须使你的言行一致。
  • Maybe we can coordinate the relation of them.或许我们可以调和他们之间的关系。
39 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。
40 coordinated 72452d15f78aec5878c1559a1fbb5383     
adj.协调的
参考例句:
  • The sound has to be coordinated with the picture. 声音必须和画面协调一致。
  • The numerous existing statutes are complicated and poorly coordinated. 目前繁多的法令既十分复杂又缺乏快调。 来自英汉非文学 - 环境法 - 环境法
41 rectify 8AezO     
v.订正,矫正,改正
参考例句:
  • The matter will rectify itself in a few days.那件事过几天就会变好。
  • You can rectify this fault if you insert a slash.插人一条斜线便可以纠正此错误。
42 rectification NUwx3     
n. 改正, 改订, 矫正
参考例句:
  • The process of producing a shift of the average value is called rectification. 产生平均值移动的过程叫做整流。
  • This effect, in analogy to its radiofrequency counterpart, is known as optical rectification. 同它的射频对应物相仿,这种现象称为光学整流。
43 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。
44 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。
45 auditors 7c9d6c4703cbc39f1ec2b27542bc5d1a     
n.审计员,稽核员( auditor的名词复数 );(大学课程的)旁听生
参考例句:
  • The company has been in litigation with its previous auditors for a full year. 那家公司与前任审计员已打了整整一年的官司。
  • a meeting to discuss the annual accounts and the auditors' report thereon 讨论年度报表及其审计报告的会议
46 recording UktzJj     
n.录音,记录
参考例句:
  • How long will the recording of the song take?录下这首歌得花多少时间?
  • I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。
47 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。
48 simultaneously 4iBz1o     
adv.同时发生地,同时进行地
参考例句:
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
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