保险外汇资金境外运用管理暂行办法_法律英语

保险外汇资金境外运用管理暂行办法

文章来源：文章作者：发布时间：2007-07-02 02:44 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

保监会令[2004]年第9号

颁布日期：20040809 　实施日期：20040809 　颁布单位：中国保险监督管理委员、中国人民银行

　　Chapter I General Provisions

　　Article 1

　　These Measures are formulated¹ in accordance with the Insurance Law of the People's Republic of China and Regulations of the People's Republic of China on Foreign Exchange Control and other laws and administrative² regulations for the purposes of strengthening the supervision³ of overseas use of foreign exchange insurance funds， preventing risks and protecting the interests of the insured.

　　Article 2

　　An insurance company in these Measures refers to a Chinese insurance company， a wholly foreign-owned insurance company， a Sino-foreign joint⁴ venture insurance company or a branch of foreign insurance company established with the approval from the China Insurance Regulatory Commission （hereinafter referred to as the “CIRC”） and registered in accordance with the law.

　　Foreign exchange insurance funds in these Measures refer to the aggregate⁵ capital， common reserve， undistributed profit， reserves and guarantee deposits received by an insurance company that are denominated in foreign exchange.

　　Article 3

　　An insurance company engaged in overseas use of foreign exchange funds shall abide⁶ by the principles of safety， liquidity⁷ and profitability， make investment prudently⁸ and carry out independent operation at its own risks.

　　Article 4

　　An insurance company engaged in overseas use of foreign exchange funds shall comply with laws and administrative regulations on insurance and foreign exchange control， these Measures and relevant overseas laws and regulations.

　　Article 5

　　The CIRC and the State Administration of Foreign Exchange （hereinafter referred to as the “SAFE”） shall conduct supervision and regulation of overseas use of foreign exchange insurance funds according to law.

　　Chapter II Qualifications

　　Article 6

　　An insurance company engaged in overseas use of foreign exchange funds shall satisfy the following requirements：

　　（1） It has a permit for conducting foreign exchange business；

　　（2） Its total assets at the end of the previous year are not less than RMB 5 billion；

　　（3） Its foreign exchange funds at the end of the previous year are not less than USD 15 million or equivalent value in a freely convertible⁹ currency；

　　（4） Its solvency¹⁰ margin¹¹ complies with relevant stipulations of the CIRC；

　　（5） It has a specialized¹² fund use department or a relevant insurance asset management company；

　　（6） Its internal management system and risk control system comply with the stipulations of the Risk Control Guidelines for Use of Insurance Funds；

　　（7） The number of its professional managerial personnel with over 2 years' overseas investment experience complies with relevant stipulations；

　　（8） Other qualifications specified¹³ by the CIRC and the SAFE.

　　Article 7

　　An insurance company engaged in overseas use of foreign exchange funds shall， within the balance of foreign exchange funds at the end of the previous year， apply to the SAFE for investment payment that needs outward remittance¹⁴ of foreign exchange and submit the following documents and materials in triplicate：

　　（1） An application letter， at least including the basic information about the applicant¹⁵， the proposed amount of foreign exchange payment for investment and the investment plan；

　　（2） Financial statements and balance sheet of foreign currency assets of the previous year audited¹⁶ by an accounting¹⁷ firm；

　　（3） A report of solvency status at the end of the previous year and that of the recent quarter audited by an accounting firm and their explanations；

　　（4） Information about its internal specialized fund use department or relevant insurance asset management company；

　　（5） Internal management system and risk control system；

　　（6） Resumes of its specialized personnel engaged in overseas investment；

　　（7） Information about its domestic custodian¹⁸ and draft custody¹⁹ agreement；

　　（8） Information about its overseas trustee and draft asset management entrusting²¹ agreement unless there is no overseas trustee；

　　（10） Other materials specified by the CIRC and the SAFE.

　　The SAFE shall make a decision as to whether or not to grant approval within 20 days after receiving a complete set of application documents. In case of approval， the SAFE shall inform the applicant in writing of the approved amount of foreign exchange payment for investment. In case of disapproval²²， the SAFE shall inform the applicant in writing and give reasons. A copy of the decision of approval or disapproval shall be sent to the CIRC at the same time.

　　Article 8

　　Where the foreign exchange funds of an insurance company increase due to the factors including increase in shares or capital and overseas listing， it may submit relevant documents and materials to the SAFE to apply for an increase of the amount of foreign exchange payment for investment of the current year.

　　The SAFE shall decide whether or not to approve according to Article 7 hereof.

　　Chapter III Investment Scope and Proportion

　　Article 9

　　Overseas use of foreign exchange insurance funds shall be restricted to the following investment objects or instruments：

　　（1） Bank deposits；

　　（2） Bonds of foreign governments， international financial organizations and foreign companies；

　　（3） Bonds that the Chinese government or Chinese enterprises issue overseas；

　　（4） Money market products including bank bills and negotiable certificates of deposit；

　　（5） Other investment objects and instruments within the scope specified by the State Council.

　　The bank mentioned in （1） of the preceding paragraph refers to an overseas branch of a Chinese commercial bank or a foreign bank with long-term credit rating of A or above granted by an internationally recognized rating institution in the recent 3 years.

　　The bonds mentioned in （2） of the preceding paragraph refer to the bonds with credit rating of A or above granted by an internationally recognized rating institution.

　　The money market products mentioned in （4） of the preceding paragraph refer to money market products with regular earnings²³ and rating of AAA or equivalent granted by an internationally recognized rating institution.

　　Article 10

　　The proportion of overseas use of foreign exchange insurance funds shall comply with the following requirement：

　　（1） The total investable amount of an insurance company shall not exceed 80% of the balance of its foreign exchange funds at the end of the previous year. In any of the circumstances specified in Article 8 hereof， the total investable amount shall not exceed 80% of the aggregate of the balance of foreign exchange funds at the end of the previous year and increased funds；

　　（2） The total amount of actual investment of the insurance company shall not exceed the amount of foreign exchange payment for investment approved by the SAFE；

　　（3） The deposits of an insurance company in the same bank shall not exceed 30% of the amount of foreign exchange payment for investment approved by the SAFE. The fund balance of its overseas settlement account for overseas use of foreign exchange funds shall not be restricted by this provision；

　　（4） The balance of all bonds with credit rating of A in which an insurance company invests， except the bonds that the Chinese government and Chinese enterprises issue overseas， shall be calculated at cost and not exceed 30% of the amount of foreign exchange payment for investment approved by the SAFE；

　　（5） The balance of all bonds with credit rating of below AA in which an insurance company invests， except the bonds that the Chinese government and Chinese enterprises issue overseas， shall be calculated at cost and not exceed 70% of the amount of foreign exchange payment for investment approved by the SAFE；

　　（6） The balance of the bonds issued by the same company or enterprise in which an insurance company invests shall be calculated at cost and not exceed 10% of the amount of foreign exchange payment for investment approved by the SAFE；

　　（7） Where an insurance company invests in the bonds that the Chinese government or Chinese enterprises issue overseas， the balance of these bonds shall be calculated at cost and not exceed the amount of foreign exchange payment for investment approved by the SAFE.

　　Chapter IV Investment Management

　　Article 11

　　The parent insurance company shall centrally allocate²⁴ assets in respect of overseas use of foreign exchange insurance funds. The internal specialized fund use department or the relevant insurance asset management company shall be responsible for business management.

　　Branches of an insurance company shall not be engaged in overseas use of foreign exchange funds.

　　Article 12

　　A sound risk control system in respect of overseas use of foreign exchange insurance funds must be established in accordance with the Risk Control Guidelines for Use of Insurance Funds.

　　The risk control system shall at least include an investment decision-making process， an investment authorization²⁵ system， a research and report system， a risk assessment²⁶ and performance evaluation²⁷ indicator²⁸ system.

　　Article 13

　　An insurance company engaged in overseas use of foreign exchange funds may entrust²⁰ overseas specialized investment institutions that satisfy the requirements specified in Article 14 hereof to conduct investment management.

　　Article 14

　　An overseas specialized investment institution entrusted²⁹ to manage foreign exchange insurance funds shall satisfy the following requirements：

　　（1） It shall be permitted to conduct asset management business according to the law of the country or region where it is located；

　　（2） Its risk control indexes shall comply with the law of the country or region where it is located and with relevant regulations of its supervisory authority；

　　（3） Neither its paid-up capital nor its net assets shall be less than USD 60 million or equivalent value in a freely convertible currency. The amount of assets under its management shall not be less than USD 50 billion or equivalent value in a freely convertible currency；

　　（4） It shall have a sound corporate³⁰ governance structure， a good and complete internal management system and a good and complete risk control mechanism³¹ with no record of serious violations³³ of laws or regulations in the country or region where it is located in the recent 3 years；

　　（5） It shall have over 10 years' business experience in international asset management with a corresponding number of professional investment personnel；

　　（6） It shall make a written commitment to truthfully provide transaction information about overseas use of foreign exchange insurance funds as required by the CIRC when necessary；

　　（7） The country or region where it is located shall have a sound financial supervision system. Its financial supervisory authorities shall have signed memorandum³⁴ of understanding for supervision cooperation with Chinese financial supervisory authorities and keep effective cooperative relationship in respect of supervision with their Chinese counterparts；

　　（8） Other requirements specified by the CIRC on the principle of prudence³⁵.

　　Regulations on the entrusted management of foreign exchange insurance funds by specialized investment institutions that domestic financial institutions establish overseas shall be separately formulated by the CIRC.

　　Article 15

　　Where an insurance company entrusts³⁶ an overseas trustee for investment management， its internal specialized fund use department or relevant insurance asset management company shall be responsible for the entrustment³⁷ and appraisal³⁸ of risk status of the entrusted assets and assessment of the investment performance and management ability of the overseas trustee.

　　Where an insurance company chooses overseas trustees to manage its foreign exchange insurance funds， the insurance company shall give enough consideration to the management risks and moderately diversify³⁹ the funds for entrustment to different trustees.

　　Article 16

　　The overseas use of foreign exchange insurance funds shall lay stress on the match with foreign exchange liabilities in respect of term structure and currency structure.

　　In overseas use of foreign exchange insurance funds， priority shall be given to the purchase of the bonds that the Chinese government and Chinese enterprises issue overseas.

　　Chapter V Assets Custody

　　Article 17

　　An insurance company engaged in overseas use of foreign exchange funds shall entrust domestic commercial banks to keep custody of all their assets used overseas.

　　The commercial banks mentioned in the preceding paragraph refer to Chinese banks， branches of foreign banks， Sino-foreign joint venture banks and wholly foreign-owned banks within the territory of China.

　　Article 18

　　A commercial bank as the domestic custodian of an insurance company shall satisfy the following requirements：

　　（1） It shall have been a foreign exchange authorized⁴⁰ bank for more than 3 years；

　　（2） Its paid-up capital shall not be less than RMB 8 billion； in case of a Chinese bank， its foreign exchange capital shall not be less than the amount of a freely convertible currency equivalent to RMB 1 billion； in case of a branch of a foreign bank， the paid-up capital of its head office shall be considered as its paid-up capital；

　　（3） It shall have obtained the professional qualification for keeping custody of domestic securities investment fund；

　　（4） It shall have a sound corporate governance structure， a good and complete internal management system and a good and complete risk control mechanism；

　　（5） It shall have a special custody department and a corresponding number of full-time⁴¹ personnel familiar with global custody business；

　　（6） It shall have a safe and efficient settlement and payment system and an emergency mechanism；

　　（7） It shall have no record of serious violations of laws or regulations in the recent 3 years and its head office or branches shall have not be severely⁴² punished by the supervisory authorities of the country or region where it is located in the recent 3 years；

　　（8） Other qualifications specified by the CIRC and the SAFE.

　　Where the amount of funds the head office of a foreign bank keep custody of exceeds USD 100 billion， any branch of the foreign bank may not be subject to the restriction⁴³ of the requirement specified in （3） of the preceding paragraph.

　　Article 19

　　A domestic custodian of an insurance company shall fulfill⁴⁴ the following obligations：

　　（1） Keeping custody of the foreign exchange funds and securities entrusted by the insurance company；

　　（2） Opening domestic custody account for foreign exchange insurance funds， settlement account for overseas use of foreign exchange funds and securities custody accounts；

　　（3） Handling the procedures of inward and outward remittance of foreign exchange funds and relevant exchange procedures；

　　（4） Supervising the overseas investment operation of insurance companies， insurance asset management companies and overseas trustees jointly⁴⁵ with overseas escrow agents；

　　（5） Timely informing an insurance company after finding illegal and regulation-violating investment instructions of the insurance company， its relevant insurance asset management company or its overseas trustee；

　　（6） Supervising overseas escrow agents and ensuring the foreign exchange insurance funds are in safe custody；

　　（7） Keeping relevant materials including records and vouchers⁴⁶ of the inward and outward remittance of foreign exchange funds of an insurance company for overseas use， relevant fund transfer and securities trading for no less than 15 years；

　　（8） Reporting international balance statistics according to regulations including Measures on Reporting International Balance Statistics， Operational Rules on Financial Institutions' Reporting International Balance Statistics and Operational Regulations on Financial Institutions' Reporting Overseas Assets and Liabilities， and Profits and Losses；

　　（9） Assisting the CIRC and the SAFE in inspecting the overseas use of foreign exchange insurance funds；

　　（10） Other obligations specified by the CIRC and the SAFE.

　　Article 20

　　A Domestic custodian of an insurance company shall submit relevant reports according to the following requirements：

　　（1） Reporting to the CIRC and the SAFE within 5 days after opening domestic custody account， settlement account for overseas use of foreign exchange funds and securities custody account for an insurance company；

　　（2） Reporting to the SAFE about the outward and inward remittance of funds within 2 days after an insurance company' outward remittance of principal or inward remittance of principal and earnings and sending a copy of the report to the CIRC；

　　（3） Reporting to the CIRC and the SAFE on the balance of domestic custody account of an insurance company within 5 days after the end of each month；

　　（4） Submitting the statements of overseas use of foreign exchange insurance funds to the CIRC and the SAFE within 10 days after the end of each quarter；

　　（5） Submitting the statements of overseas use of foreign exchange insurance funds of an insurance company for the previous year to the CIRC and the SAFE within 1 month after the end of each fiscal⁴⁷ year；

　　（6） Timely reporting to the CIRC and the SAFE after finding illegal and regulation-violating investment instructions of an insurance company， an insurance asset management company or an overseas trustee；

　　（7） Other reports specified by the CIRC and the SAFE.

　　Article 21

　　After receipt of the approval documents of the SAFE about the amount of foreign exchange payment for investment， an insurance company shall sign custody agreement with its domestic custodian and open domestic custody account upon presentation of the approval documents.

　　Article 22

　　An insurance company shall submit the following documents to the CIRC and the SAFE within 5 days after the date of opening domestic custody account：

　　（1） Custody agreement；

　　（2） Domestic custodian' written commitment of supervising an insurance company' use of domestic custody account， settlement account for overseas use of foreign exchange funds and securities custody account.

　　The custody agreement shall set forth⁴⁸ the obligations of a domestic custodian specified in Article 19 and Article 20 hereof. Where a domestic custodian violates the above obligations and the CIRC or the SAFE requires an insurance company concerned to replace the domestic custodian， the insurance company shall have the right to terminate contract before its expiration⁴⁹.

　　Article 23

　　The following funds are within the income scope of the domestic custody account of an insurance company：

　　（1） Foreign exchange funds transferred in by an insurance company；

　　（2） Foreign exchange insurance funds remitted⁵⁰ back from outside China；

　　（3） Income from principal and interest of bank deposits；

　　（4） Bond interest income and the proceeds from selling bonds；

　　（5） Interest income of money market products and the proceeds from selling money market products；

　　（6） Other income.

　　Article 24

　　The following expenditures⁵² are within the expenditure⁵¹ scope of the domestic custody account of an insurance company：

　　（1） Funds transferred into settlement account for overseas use of foreign exchange funds；

　　（2） Foreign exchange insurance funds remitted back to an insurance company；

　　（3） Bank deposits；

　　（4） Payment for buying bonds， including the payment for tax and fees such as stamp tax and capital gains tax；

　　（5） Currency exchange fee， custody fee and asset management fee；

　　（6） All kinds of commissions；

　　（7） Other expenditures.

　　Article 25

　　Where a domestic custodian chooses an overseas commercial bank as its overseas escrow agent， the conditions stipulated⁵³ in the custody agreement shall be observed.

　　The domestic custodian shall open settlement account for overseas use of foreign exchange insurance funds and securities custody account at the overseas escrow agent for fund settlement and securities custody with overseas securities registration⁵⁴ and settlement institutions.

　　Article 26

　　A domestic custodian shall choose an overseas commercial bank that satisfies the following requirements as its overseas escrow agent：

　　（1） The paid-up capital of the agent shall not be less than USD 2.5 billion or equivalent value in a freely convertible currency；

　　（2） It shall have a long-term credit rating of A or above granted by an internationally recognized rating institution in the recent 3 years；

　　（3） It shall have custody qualification certified⁵⁵ by the supervisory authority of the country or region where it is located or has cooperative relationship with the domestic custodian；

　　（4） It shall have a sound corporate governance structure， a good and complete internal management system and a good and complete risk control mechanism；

　　（5） It shall have a specialized custody department and a corresponding number of full-time personnel who are familiar with the custody business of the country or region where it is located；

　　（6） It shall have a safe and efficient settlement and payment system and an emergency mechanism；

　　（7） It shall have no record of being severely punished in the country or region where it is located in the recent 3 years；

　　（8） The country or area concerned has a sound financial supervision system. Its financial supervisory authorities have signed memorandum of understanding for supervision cooperation with Chinese financial supervision authorities and kept effective cooperative relationship in respect of supervision with their Chinese counterparts；

　　（9） Other requirements specified by the CIRC and the SAFE on the principle of prudence.

　　Article 27

　　The domestic custodian and overseas escrow agent of an insurance company shall strictly⁵⁶ separate their self-owned assets from assets in their custody； they shall open and manage different accounts for overseas use of foreign exchange funds of different insurance companies.

　　Chapter VI Supervision and Regulation

　　Article 28

　　The SAFE may adjust the amount of foreign exchange payment for investment according to the overall status of international balance.

　　Article 29

　　An insurance company engaged in overseas use of foreign exchange funds shall neither act in violation³² of the stipulations of Article 9 and Article 10 hereof nor commit any of the following acts：

　　（1） Extending loans or providing security to others；

　　（2） Money laundering⁵⁷；

　　（3） Obtaining illegal gains in collusion with overseas trustees， domestic custodians⁵⁸ and overseas escrow agents；

　　（4） Acts prohibited by relevant Chinese and overseas laws and regulations.

　　Article 30

　　Where an insurance company sign relevant agreements with overseas trustees and domestic custodians， they shall definitely require overseas trustees and domestic custodians in a clear and definite way to timely submit relevant statements and materials to the CIRC and the SAFE.

　　Article 31

　　The CIRC and the SAFE may require an insurance company and a domestic custodian to provide relevant materials about overseas use of foreign exchange insurance funds. When necessary， they may conduct site inspection⁵⁹ of an insurance company or entrust a specialized intermediary institution to do so.

　　Article 32

　　An overseas commercial bank managing foreign exchange insurance funds as a trustee shall not concurrently⁶⁰ hold the position of domestic custodian or overseas escrow agent.

　　Article 33

　　Where any of the following circumstances occurs to an insurance company， it shall report to the SAFE within 5 days after the occurrence thereof：

　　（1） Change of its overseas trustee， domestic custodian or overseas escrow agent；

　　（2） Material change of its registered capital and shareholder⁶¹ structure；

　　（3） It is involved in material lawsuits⁶²， severely punished or other important matters；

　　（4） Other circumstances specified by the SAFE.

　　Where the circumstances specified in （1） and （3） of the preceding paragraph occur to the insurance company， it shall report to the CIRC at the same time.

　　Article 34

　　Where any of the following circumstances occurs to a domestic custodian， it shall report to the CIRC and the SAFE within 5 days after the occurrence：

　　（1） Material change of its registered capital and shareholder structure；

　　（2） It is involved in material lawsuits or severely punished；

　　（3） Other circumstances specified by the CIRC and the SAFE.

　　Article 35

　　Where an insurance company or its domestic custodian violates these Measures or other regulations on insurance and foreign exchange， relevant supervisory authorities shall impose administrative penalties on it in accordance with their respective limits of authority and supervision responsibilities.

　　Where an insurance company violates these Measures seriously， the CIRC may restrict its business scope， order it to stop accepting new business or withdraw its license⁶³ for conducting insurance business.

　　The CIRC may order an insurance company to replace its domestic custodian if the domestic custodian violates these Measures seriously.

　　Article 36

　　The CIRC and the SAFE may require the insurance company to replace its overseas trustee if the overseas trustee violates relevant stipulations.

　　Chapter VII Supplementary⁶⁴ Provisions

　　Article 37

　　Chinese version of the materials to be submitted to the CIRC and the SAFE as stipulated in these Measures shall prevail.

　　Article 38

　　Relevant provisions of these Measures shall， mutatis mutandis， apply to the use of foreign exchange funds in Hong Kong Special Administrative Region and Macao Special Administrative Region.

　　Article 39

　　These Measures shall also， mutatis mutandis， apply to overseas use of foreign exchange funds by an insurance asset management company.

　　Article 40

　　The “day” mentioned in these Measures refers to working day， not including statutory holidays.

　　Article 41

　　The CIRC and the People's Bank of China shall be responsible for interpretation⁶⁵ of these Measures.

　　Article 42

　　These Measures shall take effect from the date of promulgation⁶⁶.

点击

收听单词发音

1 formulated
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》

2 administrative
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。

3 supervision
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。

4 joint
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
参考例句：
I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。 We wrote a letter in joint names.我们联名写了封信。

5 aggregate
adj.总计的，集合的；n.总数；v.合计；集合
参考例句：
The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。 The money collected will aggregate a thousand dollars.进帐总额将达一千美元。

6 abide
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。

7 liquidity
n.流动性，偿债能力，流动资产
参考例句：
The bank has progressively increased its liquidity.银行逐渐地增加其流动资产。 The demand for and the supply of credit is closely linked to changes in liquidity.信用的供求和流动资金的变化有密切关系。

8 prudently
adv. 谨慎地，慎重地
参考例句：
He prudently pursued his plan. 他谨慎地实行他那计划。 They had prudently withdrawn as soon as the van had got fairly under way. 他们在蓬车安全上路后立即谨慎地离去了。

9 convertible
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。

10 solvency
n.偿付能力，溶解力
参考例句：
Fears about the solvency of the banks precipitated the great economic crash.对银行偿付能力出现恐慌更加速了经济的崩溃。 Their targets,including profitability ratios,solvency ratios,asset management ratios.其指标包括盈利比率、偿债能力比率、资产管理比率。

11 margin
n.页边空白；差额；余地，余裕；边，边缘
参考例句：
We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。 The village is situated at the margin of a forest.村子位于森林的边缘。

12 specialized
adj.专门的，专业化的
参考例句：
There are many specialized agencies in the United Nations.联合国有许多专门机构。 These tools are very specialized.这些是专用工具。

13 specified
adj.特定的
参考例句：
The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。 It is generated by some specified means. 这是由某些未加说明的方法产生的。

14 remittance
n.汇款，寄款，汇兑
参考例句：
Your last month's salary will be paid by remittance.最后一个月的薪水将通过汇寄的方式付给你。 A prompt remittance would be appreciated.速寄汇款不胜感激。

15 applicant
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。

16 audited
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

17 accounting
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。

18 custodian
n.保管人，监护人；公共建筑看守
参考例句：
Benitez believes his custodian is among the top five in world football.贝尼特斯坚信他的门将是当今足坛最出色的五人之一。 When his father died his uncle became his legal custodian.他父亲死后，他叔叔成了他的法定监护人。

19 custody
n.监护，照看，羁押，拘留
参考例句：
He spent a week in custody on remand awaiting sentence.等候判决期间他被还押候审一个星期。 He was taken into custody immediately after the robbery.抢劫案发生后，他立即被押了起来。

20 entrust
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。

21 entrusting
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

22 disapproval
n.反对，不赞成
参考例句：
The teacher made an outward show of disapproval.老师表面上表示不同意。 They shouted their disapproval.他们喊叫表示反对。

23 earnings
n.工资收人；利润，利益，所得
参考例句：
That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。 Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。

24 allocate
vt.分配，分派；把…拨给；把…划归
参考例句：
You must allocate the money carefully.你们必须谨慎地分配钱。 They will allocate fund for housing.他们将拨出经费建房。

25 authorization
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。

26 assessment
n.评价；评估；对财产的估价，被估定的金额
参考例句：
This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。 What is your assessment of the situation?你对时局的看法如何？

27 evaluation
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。

28 indicator
n.指标；指示物，指示者；指示器
参考例句：
Gold prices are often seen as an indicator of inflation.黃金价格常常被看作是通货膨胀的指标。 His left-hand indicator is flashing.他左手边的转向灯正在闪亮。

29 entrusted
v.委托，托付( entrust的过去式和过去分词 )
参考例句：
He entrusted the task to his nephew. 他把这任务托付给了他的侄儿。 She was entrusted with the direction of the project. 她受委托负责这项计划。来自《简明英汉词典》

30 corporate
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。

31 mechanism
n.机械装置；机构，结构
参考例句：
The bones and muscles are parts of the mechanism of the body.骨骼和肌肉是人体的组成部件。 The mechanism of the machine is very complicated.这台机器的结构是非常复杂的。

32 violation
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 violations
违反( violation的名词复数 )；冒犯；违反（行为、事例）；强奸
参考例句：
This is one of the commonest traffic violations. 这是常见的违反交通规则之例。 These violations of the code must cease forthwith. 这些违犯法规的行为必须立即停止。

34 memorandum
n.备忘录，便笺
参考例句：
The memorandum was dated 23 August,2008.备忘录上注明的日期是2008年8月23日。 The Secretary notes down the date of the meeting in her memorandum book.秘书把会议日期都写在记事本上。

35 prudence
n.谨慎，精明，节俭
参考例句：
A lack of prudence may lead to financial problems.不够谨慎可能会导致财政上出现问题。 The happy impute all their success to prudence or merit.幸运者都把他们的成功归因于谨慎或功德。

36 entrusts
v.委托，托付( entrust的第三人称单数 )
参考例句：
It is the bank to which the seller entrusts the documents. 一方是托收银行，是受卖方的委托接收单据的银行。来自互联网 Mr. Thomas entrusts the Bank of Paris to pay money to us. 托马斯先生委托巴黎银行向我们付款。来自互联网

37 entrustment
[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

38 appraisal
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。

39 diversify
v.（使）不同，（使）变得多样化
参考例句：
Our company is trying to diversify.我们公司正力图往多样化方面发展。 Hills and woods diversify the landscape.山陵和树木点缀景色。

40 authorized
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。

41 full-time
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。

42 severely
adv.严格地；严厉地；非常恶劣地
参考例句：
He was severely criticized and removed from his post.他受到了严厉的批评并且被撤了职。 He is severely put down for his careless work.他因工作上的粗心大意而受到了严厉的批评。

43 restriction
n.限制，约束
参考例句：
The park is open to the public without restriction.这个公园对公众开放，没有任何限制。 The 30 mph speed restriction applies in all built-up areas.每小时限速30英里适用于所有建筑物聚集区。

44 fulfill
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。

45 jointly
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。

46 vouchers
n.凭证( voucher的名词复数 )；证人；证件；收据
参考例句：
These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。 This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。来自英语晨读30分（高二）

47 fiscal
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。

48 forth
adv.向前；向外，往外
参考例句：
The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。 He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。

49 expiration
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。

50 remitted
v.免除（债务），宽恕( remit的过去式和过去分词 )；使某事缓和；寄回，传送
参考例句：
She has had part of her sentence remitted. 她被免去部分刑期。来自《简明英汉词典》 The fever has remitted. 退烧了。来自《现代英汉综合大词典》

51 expenditure
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
The entry of all expenditure is necessary.有必要把一切开支入账。 The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

52 expenditures
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》

53 stipulated
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

54 registration
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？

55 certified
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。

56 strictly
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。

57 laundering
n.洗涤（衣等），洗烫（衣等）；洗（钱）v.洗（衣服等），洗烫（衣服等）( launder的现在分词 )；洗（黑钱）（把非法收入改头换面，变为貌似合法的收入）
参考例句：
Separate the white clothes from the dark clothes before laundering. 洗衣前应当把浅色衣服和深色衣服分开。来自《简明英汉词典》 He was charged with laundering money. 他被指控洗钱。来自《简明英汉词典》

58 custodians
n.看守人，保管人( custodian的名词复数 )
参考例句：
If we aren't good custodians for our planet, what right do we have to be here? 如果我们作为自己星球的管理者不称职我们还有什么理由留在这里？来自电影对白 Custodians primarily responsible for the inspection of vehicles, access, custody. 保管员主要负责车辆的验收、出入、保管。来自互联网

59 inspection
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。

60 concurrently
adv.同时地
参考例句：
He was given two twelve month sentences to run concurrently. 他两罪均判12个月监禁，同期执行。来自《简明英汉词典》 He was given two prison sentences, to run concurrently. 他两罪均判监禁，同期执行。来自辞典例句

61 shareholder
n.股东，股票持有人
参考例句：
The account department have prepare a financial statement for the shareholder.财务部为股东准备了一份财务报表。 A shareholder may transfer his shares in accordance with the law.股东持有的股份可以依法转让。

62 lawsuits
n.诉讼( lawsuit的名词复数 )
参考例句：
Lawsuits involving property rights and farming and grazing rights increased markedly. 涉及财产权，耕作与放牧权的诉讼案件显著地增加。来自辞典例句 I've lost and won more lawsuits than any man in England. 全英国的人算我官司打得最多，赢的也多，输的也多。来自辞典例句

63 license
n.执照，许可证，特许；v.许可，特许
参考例句：
The foreign guest has a license on the person.这个外国客人随身携带执照。 The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。

64 supplementary
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。

65 interpretation
n.解释，说明，描述；艺术处理
参考例句：
His statement admits of one interpretation only.他的话只有一种解释。 Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。

66 promulgation
n.颁布
参考例句：
The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。来自《简明英汉词典》 Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。来自经济法规部分

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