中国人民银行关于印发《金融机构外汇存款准备金管理规定》的通知_法律英语

中国人民银行关于印发《金融机构外汇存款准备金管理规定》的通知

文章来源：文章作者：发布时间：2007-07-04 00:57 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

银发[2004]252号

颁布日期：20041029 　实施日期：20050101 　颁布单位：中国人民银行

　　No.252 [2004] of the People's Bank of China

　　All the branches and business management departments of the People's Bank of China， the central sub-branches of the People's Bank of China in the capital cities of all the provinces， the solely¹ state-owned commercial banks， and the joint² stock commercial banks：

　　For the purpose of strengthening the management on foreign exchange deposit reserve， bringing into full play the role of it and promoting the stable management of financial institutions， the People's Bank of China has formulated³ the Provisions on the Management of Foreign Exchange Deposit Reserve of Financial Institutions （hereinafter referred to as the Provisions） according to Law of the People's Bank of China of the People's Republic of China ， the Law of the Commercial Bank of the People's Republic of China and other laws and regulations. The Provisions are hereby printed and distributed to you. Please implement⁴ them accordingly and relevant issues are noticed as follows：

　　I. The rate of deposit reserve

　　The rates of foreign exchange deposit reserve of financial institutions shall be 3% uniformly after adjustment as of the date of January 15， 2005.

　　II. Ways of Deposit

　　1. The Deposit Voucher⁵ of Foreign Exchange Deposit Reserve （For the format⁶， please read Annex⁷ 2） shall be submitted to the business management department of the People's Bank of China by the Industrial and Commercial Bank of China， the Agricultural Bank of China， the Bank of China， the Construction Bank of China， the CITIC Industrial Bank， China Everbright Bank， Huaxia Bank， and China Minsheng Banking⁸ Corp. Ltd…… In case the Voucher is up to the standard after being examined by the business management department of the People's Bank of China， the aforesaid banks shall go through formalities for transferring money to the business management department of the People's Bank of China.

　　2. The Deposit Voucher of Foreign Exchange Deposit Reserve shall be submitted to the branches and sub-branches of the People's Bank of China at the locality of their juridical persons by the Bank of Communications， Guangdong Development Bank， Shenzhen Development Bank Co.， Ltd.， China Merchants Bank， Shanghai Pudong Development Bank， Industrial Bank Co.， Ltd.， Evergrowing Bank and China Zheshang Bank Co.， Ltd…… In case the Voucher is up to the standard after being examined by the branches and sub-branches of the People's Bank of China at their localities， the aforesaid banks shall go through formalities for transferring money to the business management department of the People's Bank of China.

　　3. The Deposit Voucher of Foreign Exchange Deposit Reserve shall be submitted to the branches and sub-branches of the People's Bank of China by their juridical person institutions （or each branch and sub-branch of the foreign banks） at the locality of the urban commercial banks， rural commercial （cooperative） banks， urban credit cooperatives， rural credit cooperatives， financial companies of an enterprise group， and foreign-funded financial institutions at the capital cities of the provinces （including municipalities directly under the Central Government， hereinafter referred to as the provincial⁹ capital cities） and at Shenzhen city. In case the Voucher is up to the standard after being examined by the business departments of the branches and sub-branches of the People's Bank of China， the aforesaid financial institutions shall go through formalities for transferring money to the branches and sub-branches of the People's Bank of China at their localities.

　　4. The Deposit Voucher of Foreign Exchange Deposit Reserve shall be submitted to the sub-branches of the People's Bank of China by their juridical person institutions （or each branch and sub-branch of the foreign banks） at the localities of the urban commercial banks， rural commercial （cooperative） banks， urban credit cooperatives， rural credit cooperatives， financial companies of an enterprise group and the foreign-funded financial institutions of the non-provincial capital cities. In case the Voucher is up to the standard after being examined by the business departments of the sub-branches of the People's Bank of China， the aforesaid financial institutions shall go through formalities for transferring money to the branches of the People's Bank of China （business management departments or central sub-branches of the provincial capital cities） at their provinces， autonomous¹⁰ regions and municipalities directly under the Central Government.

　　5. The business management department of the People's Bank of China shall be responsible for handling the foreign exchange reserve deposit of state-owned commercial banks， joint stock commercial banks and the foreign-funded financial institutions， urban commercial banks， rural cooperative banks， urban credit cooperatives， rural credit cooperatives and financial companies in Beijing， and be responsible for the work of reallocating or increasing （or decreasing） the foreign exchange reserve deposit collected by the branches of the People's Bank of China （the business management department of Chongqing city， or the central sub-branch banks of provincial capital cities and Shenzhen city）。 The branches of the People's Bank of China （the business management department of Chongqing city， or central sub-branch banks of provincial capital cities and Shenzhen city） shall be responsible for handling the reallocation or increase （or decrease） of the foreign exchange reserve deposit of foreign-funded financial institutions， urban commercial banks， rural cooperative banks， urban credit cooperatives and rural credit cooperatives within their own jurisdictions¹¹. And

　　6. The branches of the People's Bank of China （the business management department of Chongqing city or central sub-branch banks of provincial capital cities and Shenzhen city） shall open special accounts for foreign exchange reserve deposit in the Bank of China in their localities.

　　The branches of the People's Bank of China （the business management department of Chongqing city， or central sub-branch banks of provincial capital cities and Shenzhen city） shall transfer the foreign exchange reserve deposit they have collected into the special account for foreign exchange reserve deposit opened in the Bank of China by the business management department of the People's Bank of China before the date of 20 each month.

　　If there is any return of the reserve， the business management department of the People's Bank of China shall transfer the foreign exchange reserve deposit into the special account for foreign exchange reserve deposit opened in the Bank of China by the branches of the People's Bank of China （the business management department of Chongqing city， or central sub-branch banks in provincial capital cities and Shenzhen city） before the 10th the current month （in the case of long holidays， two workdays shall be added）。

　　III. Supervision¹² and Management

　　The currency credit department of the People's Bank of China shall be responsible for organizing the work for the management， supervision and punishment on foreign exchange deposit reserve. The accounting¹³ department of the People's Bank of China shall be responsible for the work of examination and approval of the accounting items within the purview¹⁴ of deposit of the foreign exchange reserve. And the business department shall be responsible for the work of checkup on the statements of foreign exchange deposit reserve， capital collection and routine examination. The relevant departments shall strengthen the information communication， cooperate closely with each other and well manage the foreign exchange deposit reserve.

　　IV. Others

　　The present Provisions shall come into force as of January 1st， 2005. The relevant financial institutions shall， pursuant to the requirements， have the foreign exchange deposit reserve transferred into the special account of foreign exchange reserve deposit opened by the People's Bank of China in the Bank of China before the date of January 15， 2005. The date in the present Notice and its Annex shall refer to the date in Gregorian calendar and in the case of festivals or holidays it shall be postponed¹⁵ to the first workday after the festival or holiday .

　　With the view of unifying¹⁶ the management on foreign exchange deposit reserve， the foreign-funded financial institution， who fails to submit the accounting items and the statement on the items to the local branches or sub-branches of the People's Bank of China， shall report the accounting items and the statement on the items to the branches or sub-branches of the People's Bank of China for archival purpose. So that the scope of deposit of the reserve can be determined¹⁷.

　　A separate notice shall be issued on the relevant business accounting measures for foreign exchange deposit reserve.

　　Every branch and business management department of the People's Bank and every central sub-branch of the bank in the provincial capital cities shall transmit the present Notice to the urban commercial banks， rural commercial （cooperative） banks， urban credit cooperatives， rural credit cooperatives， financial companies of an enterprise group and foreign-funded financial institutions within their own jurisdictions.

　　Attachments¹⁹：

　　1. Provisions on the Management of Foreign Exchange Deposit Reserve of Financial Institutions

　　2. Deposit Voucher of Foreign Exchange Deposit Reserve （Omitted）

　　People's Bank of China

　　October 29， 2004

　　Attachment¹⁸ 1：

　　Provisions on the Management of Foreign Exchange Deposit Reserve of Financial Institutions

　　Chapter I General Provisions

　　Article 1 For the purpose of strengthening the management on foreign exchange deposit reserve， bringing into full play the role of foreign exchange deposit reserve and promoting the stable management of financial institutions， the present Provisions are formulated according to the Law of the People's Republic of China on the People's Bank of China and the Law of the People's Republic of China on Commercial Banks and other laws and regulations.

　　Article 2 The present Provisions shall be applied²⁰ to the financial institutions that absorb foreign exchange deposit within the territory of the People's Republic of China， including： solely state-owned commercial banks， joint stock commercial banks， urban commercial banks， rural commercial （cooperative） banks， urban credit cooperatives， rural credit cooperatives， financial companies of enterprise groups， solely foreign-funded banks， Sino-foreign joint venture banks， solely foreign-funded financial companies， Sino-foreign joint venture financial companies and branches of foreign banks as well as other financial institutions that absorb foreign exchange deposit.

　　Article 3 The foreign exchange deposit reserve shall refer to a proportion of foreign exchange deposit absorbed by a financial institution and deposited into the People's Bank of China pursuant to a certain percentage.

　　The rate of foreign exchange deposit reserve shall refer to the ratio of the foreign exchange deposit reserve deposited into the People's Bank of China by a financial institution to the whole foreign exchange deposit absorbed by it.

　　Article 4 The People's Bank of China shall be responsible for determining and adjusting the rate of foreign exchange reserve， and for inspecting and supervising the acts of financial institutions for their implementation²¹ of provisions on the management of foreign exchange deposit reserve.

　　Article 5 The People's Bank of China will not compute²² and pay interests for the foreign exchange deposit reserve deposited by financial institutions.

　　Chapter II Deposit

　　Article 6 The purview of foreign exchange deposit， for which a financial institution shall deposit foreign exchange deposit reserve， includes：

　　1. The individual foreign exchange savings²³ deposit and entity²⁴ foreign exchange deposit that are absorbed by a financial institution， the reserve deposit for issuance of foreign currency credit cards and other foreign exchange deposits or obligations checked and ratified²⁵ by the People's Bank of China. And

　　2. The credit balance after reducing the assets items and the liabilities items of foreign exchange business under the entrustment²⁶ or agency of any financial institution . Where it is a debit²⁷ balance after such reduction， the balance of liabilities items that shall be deposited will be regarded as zero. No one may deduct²⁸ or reduce other balance of foreign exchange liabilities items that shall be deposited with certain debit balance.

　　Article 7 The People's Bank of China shall， according to the requirements for adjustment and control of currency policies， prescribe and adjust the purview of foreign exchange deposit for which a financial institution shall deposit foreign exchange deposit reserve.

　　Article 8 The accounting items matched with the purview of foreign exchange deposit for which a financial institution shall deposit foreign exchange deposit reserve shall be determined by the People's Bank of China or its authorized²⁹ branches and sub-branches.

　　1. The accounting items matched with the purview of foreign exchange deposit for which foreign exchange deposit reserve shall be deposited by any solely state-owned commercial bank， joint stock commercial bank， city commercial bank， rural commercial （cooperative） bank， urban credit cooperative， rural credit cooperative and financial company of an enterprise group shall be determined by the head office of the People's Bank of China. And

　　2. The accounting items matched with the purview of foreign exchange deposit for which foreign exchange deposit reserve shall be deposited by any wholly foreign-funded bank， Sino-foreign joint venture bank， solely foreign-funded financial company， Sino-foreign joint venture financial company or branch of any foreign bank （hereinafter called by a joint name of foreign-funded financial institutions） shall be determined by the branches or sub-branches of the People's Bank of China at the localities of their juridical person institutions （or branches of foreign banks） pursuant to the principles as prescribed by the head office， and shall be put on records at the head office.

　　Article 9 The foreign exchange deposit reserve of any financial institution shall be deposited into the special foreign exchange reserve deposit account opened by the People's Bank of China in a Chinese-funded commercial bank within the territory of China.

　　1. The foreign exchange deposit reserve of solely state-owned commercial banks or joint stock commercial banks shall be deposited uniformly by their head offices into the special foreign exchange reserve deposit account opened by the business management department of the People's Bank of China in a Chinese-funded commercial bank.

　　2. The foreign exchange deposit reserve of any urban commercial bank， rural commercial （cooperative） bank， urban credit cooperative， rural credit cooperative and financial company of any enterprise group shall be deposited by their juridical person institutions into the special foreign exchange reserve deposit account opened by the branches of the People's Bank of China （the business management departments or central sub-branches of provincial capital cities） of their provinces （autonomous regions and municipalities directly under the Central Government）in a Chinese-funded commercial bank within the territory of China. And

　　3. The foreign exchange deposit reserve of any foreign-funded financial institution with juridical person status shall be deposited by its juridical person institution into the special foreign exchange reserve deposit account opened in a Chinese-funded commercial bank within the territory of China by the branches and business management departments of the People's Bank of China in the provinces （autonomous regions， and municipalities directly under the Central Government） or the central sub-branches of the capital cities of the provinces （hereinafter referred to as the provincial capital cities）。 The foreign exchange deposit reserve of branches of foreign banks shall be deposited respectively by each branch of any foreign bank into the special foreign exchange reserve deposit account opened in a Chinese-funded commercial bank within the territory of China by the branch and business management department of the People's Bank of China or the central sub-branch of provincial capital cities in the provinces （autonomous region， and municipality directly under the Central Government）。

　　Article 10 As for the deposit of US dollars or Hongkong dollars， the foreign exchange deposit reserve shall be deposited in pursuant to computation according to the original type of currency. The foreign exchange deposit of other types of currencies shall be deposited by converting them into dollars. The conversion³⁰ rate between two of the various types of currencies shall be computed³¹ according to the Conversion Rate of Various Types of Currencies to Dollars as promulgated³² by the State Administration of Foreign Exchange every month.

　　Chapter III Checkup and Adjustment

　　Article 11 The People's Bank of China shall check the foreign exchange deposit reserve of financial institutions by month. The financial institutions shall transfer the reserve deposit into the account designated by the People's Bank of China before the 15th each month. From the 15th of the current month to the 14th of the next month the proportion of the balance of foreign exchange reserve deposit of any financial institution in the current month to that of the end of last month shall be not lower than the rate of foreign exchange deposit reserve without the approval of the People's Bank of China.

　　Article 12 The financial institution shall submit the collected deposit vouchers³³， monthly accounting statements and the balance of foreign exchange deposit at the end of the month to the People's Bank of China at the locality of its juridical person institution （or the branch of a foreign bank） before the 5th each month.

　　Article 13 The People's Bank of China shall be responsible for auditing³⁴ on the relevant data submitted by any financial institution.

　　Article 14 The financial institution shall compute the foreign exchange deposit reserve that shall be deposited in the current month pursuant to the balance of foreign exchange deposit and the rate of foreign exchange deposit reserve at the end of last month. The formula for computation shall be as follows：

　　The balance of foreign exchange reserve deposit of the current month = the balance of the foreign exchange deposit at the end of last month× the rate of foreign exchange deposit reserve

　　Article 15 Where the foreign exchange reserve deposit of any financial institution in the People's Bank of China is larger than the foreign exchange deposit reserve that it should deposit in the current month， the People's Bank of China shall transfer the extra capital into the account of the financial institution before the 15th of the current month.

　　Chapter IV Dissaving

　　Article 16 Where serious difficulties in payment occurs in any financial institution and it applies for using the foreign exchange deposit reserve， the financial institution shall report for the approval of the People's Bank of China or the branch or sub-branch authorized by the People's Bank of China.

　　Article 17 For any financial institution that may use the foreign exchange deposit reserve upon the approval of the People's Bank of China， the approved amount of foreign exchange deposit reserve that may be used shall be deducted³⁵ from the foreign exchange deposit reserve it has deposited within the time limit of approval. And the formula for computation is as follows：

　　The balance of foreign exchange reserve deposit of the current month = the balance of the foreign exchange deposit at the end of last month × the rate of foreign exchange deposit reserve-the approved amount of foreign exchange deposit reserve that can be used

　　Article 18 The People's Bank of China shall manage the foreign exchange deposit reserve that can be used by a financial institution in a special account and assign a special person to take charge of it.

　　Article 19 The foreign exchange deposit reserve used by a financial institution shall be used according to provisions and shall not be appropriated.

　　Chapter V Legal Liability

　　Article 20 Where any Chinese-funded commercial bank fails to deposit the foreign exchange deposit reserve according to the proportion as prescribed by the People's Bank of China， it shall be subject to the punishment as prescribed in Article 77 of the Law of the People's Republic of China on Commercial Banks. Where it violates the provisions of Article 12 of the present Provisions， it shall be subject to the punishment as prescribed in Article 80 of the Law of the People's Republic of China on Commercial Banks. Where any Chinese-funded financial company fails to deliver the foreign exchange deposit reserve according to the proportion as prescribed by the People's Bank of China and violates the provisions of Article 12 of the present Provisions， it shall be subject to the punishment as prescribed in Article 46 of the Law of the People's Republic of China on the People's Bank of China. Where any foreign-funded financial institution fails to deliver the foreign exchange deposit reserve according to the proportion as prescribed by the People's Bank of China， it shall be subject to the punishment as prescribed in Article 45 of the Regulation of the People's Republic of China on the Management of Foreign-funded Financial Institutions. Where it violates Article 12 of the present Provisions， it shall be subject to the punishment as prescribed in Article 47 of the Regulation of the People's Republic of China on the Management of Foreign-funded Financial Institutions.

　　Any financial institution that has corrected the aforesaid illegal acts in time and on its own initiative shall be given a lighter³⁶ punishment or under the mitigation of punishment below the minimum statutory prescript according to the provisions of Articles 5 and 27 of the Administrative³⁷ Punishment Law of the People's Republic of China.

　　Article 21 Where the People's Bank of China has any of the following acts， the leader in charge directly responsible and the personnel directly liable shall be subject to the administrative punishment according to the relevant laws and regulations in light of their circumstances：

　　1. Failing to take correction and punishment measures in time when discovering any act of any financial institution violating the regulations of the present Provisions；

　　2. Embezzling³⁸ the foreign exchange deposit reserve of any financial institution without permission；

　　3. Approving any financial institution to use foreign exchange deposit reserve without permission by exceeding the purview of examination and approval； or

　　4. Not well supervising the use of foreign exchange deposit reserve by any financial institution.

　　Chapter VI Supplementary³⁹ Provisions

　　Article 22 The power to interpret and amend⁴⁰ the present Provisions shall remain with the People's Bank of China.

　　Article 23 The present Provisions shall come into force as of January 1st， 2005. The Measures for the Management of Payment and Deposit of Deposit Reserve by Foreign-funded Financial Institutions promulgated by the People's Bank of China on May 40， 1996 and the Provisions on Foreign Exchange Deposit Reserve Management promulgated on December 1st， 1996 shall be repealed⁴¹ simultaneously⁴².

点击

收听单词发音

1 solely
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。

2 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。

3 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》

4 implement
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。

5 voucher
n.收据；传票；凭单，凭证
参考例句：
The government should run a voucher system.政府应该施行凭证制度。 Whenever cash is paid out,a voucher or receipt should be obtained.无论何时只要支付现金，就必须要有一张凭据或者收据。

6 format
n.设计，版式；[计算机]格式，DOS命令:格式化(磁盘)，用于空盘或使用过的磁盘建立新空盘来存储数据；v.使格式化，设计，安排
参考例句：
Please format this floppy disc.请将这张软盘格式化。 The format of the figure is very tasteful.该图表的格式很雅致。

7 annex
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。

8 banking
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。

9 provincial
adj.省的，地方的；n．外省人，乡下人
参考例句：
City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。 Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。

10 autonomous
adj.自治的；独立的
参考例句：
They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。 This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。

11 jurisdictions
司法权( jurisdiction的名词复数 )；裁判权；管辖区域；管辖范围
参考例句：
Butler entreated him to remember the act abolishing the heritable jurisdictions. 巴特勒提醒他注意废除世袭审判权的国会法令。 James I personally adjudicated between the two jurisdictions. 詹姆士一世亲自裁定双方纠纷。

12 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。

13 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。

14 purview
n.范围；眼界
参考例句：
These are questions that lie outside the purview of our inquiry.这些都不是属于我们调查范围的问题。 That,however,was beyond the purview of the court;it was a diplomatic matter.但是，那已不在法庭权限之内；那是个外交问题。

15 postponed
vt.& vi.延期，缓办，（使）延迟vt.把…放在次要地位；[语]把…放在后面（或句尾）vi.（疟疾等）延缓发作（或复发）
参考例句：
The trial was postponed indefinitely. 审讯无限期延迟。 The game has already been postponed three times. 这场比赛已经三度延期了。

16 unifying
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。

17 determined
adj.坚定的；有决心的
参考例句：
I have determined on going to Tibet after graduation.我已决定毕业后去西藏。 He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

18 attachment
n.附属物，附件；依恋；依附
参考例句：
She has a great attachment to her sister.她十分依恋她的姐姐。 She's on attachment to the Ministry of Defense.她现在隶属于国防部。

19 attachments
n.（用电子邮件发送的）附件( attachment的名词复数 )；附着；连接；附属物
参考例句：
The vacuum cleaner has four different attachments. 吸尘器有四个不同的附件。 It's an electric drill with a range of different attachments. 这是一个带有各种配件的电钻。

20 applied
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。

21 implementation
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。

22 compute
v./n.计算，估计
参考例句：
I compute my losses at 500 dollars.我估计我的损失有五百元。 The losses caused by the floods were beyond compute.洪水造成的损失难以估量。

23 savings
n.存款，储蓄
参考例句：
I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。 By this time he had used up all his savings.到这时，他的存款已全部用完。

24 entity
n.实体，独立存在体，实际存在物
参考例句：
The country is no longer one political entity.这个国家不再是一个统一的政治实体了。 As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。

25 ratified
v.批准，签认（合约等）( ratify的过去式和过去分词 )
参考例句：
The treaty was declared invalid because it had not been ratified. 条约没有得到批准，因此被宣布无效。 The treaty was ratified by all the member states. 这个条约得到了所有成员国的批准。

26 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

27 debit
n.借方，借项，记人借方的款项
参考例句：
To whom shall I debit this sum?此款应记入谁的账户的借方？ We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

28 deduct
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。

29 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。

30 conversion
n.转化，转换，转变
参考例句：
He underwent quite a conversion.他彻底变了。 Waste conversion is a part of the production process.废物处理是生产过程的一个组成部分。

31 computed
adj.[医]计算的，使用计算机的v.计算，估算( compute的过去式和过去分词 )
参考例句：
He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。来自《简明英汉词典》 Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。来自辞典例句

32 promulgated
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

33 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）

34 auditing
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。

35 deducted
v.扣除，减去( deduct的过去式和过去分词 )
参考例句：
The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。 The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。来自《简明英汉词典》

36 lighter
n.打火机，点火器；驳船；v.用驳船运送；light的比较级
参考例句：
The portrait was touched up so as to make it lighter.这张画经过润色，色调明朗了一些。 The lighter works off the car battery.引燃器利用汽车蓄电池打火。

37 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。

38 embezzling
v.贪污，盗用（公款）( embezzle的现在分词 )
参考例句：
Accordingly, object embezzling waste to be carried temporarily the schedule of administration. 因此，反对贪污浪费就提上了临时中央政府的议事日程。来自互联网 Some were sentenced for taking bribes, others executed for embezzling funds. 有的因受贿而被判刑，有的因侵吞公款而被判处死刑。来自互联网

39 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。

40 amend
vt.修改，修订，改进；n.[pl.]赔罪，赔偿
参考例句：
The teacher advised him to amend his way of living.老师劝他改变生活方式。 You must amend your pronunciation.你必须改正你的发音。

41 repealed
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。

42 simultaneously
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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