全部

1·First, budgets are prepared for each responsibility center.

第一，为每个责任中心制定预算。

2·Second, the accounting system separately measures the performance of each responsibility center.

第二，利用会计系统分别测量每个责任中心的绩效。

3·Cost center: a cost center is any responsibility center that has control over the incurrence of cost.

成本中心：成本中心是能控制成本发生的任何责任中心。

4·Thus, a department may be viewed as an area of responsibility for a given manager, and sometimes is called a responsibility center.

于是，一个部门可以被视为某一个经理的责任范围，被称为责任中心。

5·However, if we must determine the performance to each responsibility center, we should take proper means to measure and evaluate it.

然而，至于各个责任中心的绩效如何，我们则需要采用合适的方法，对其实际绩效进行衡量和评价。

6·To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the responsibility center.

要有效地进行财务控制，必须使相应责任单位有十分明确的权责范围，即责任中心。

7·Responsibility center: a responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.

责任中心：责任中心即在某一组织内能控制成本的发生或收入的创造的任何地点。

8·The structure of enterprise budget responsibility center is corresponding with its organization structure, and organization structure's type decides budget responsibility network's layout.

企业预算责任中心的结构是与其组织结构相对应的，组织结构的类型决定了预算责任网络的布局。

9·Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .

所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。

10·The reports, both issued by the Rudd Center for Food Policy & Obesity at Yale, seem to show a systematic bias in minimizing parental responsibility regarding children's diets.

这两份报告都是由耶鲁大学的食品政策与肥胖研究中心发布，但都似乎很明显的偏向于降低家长对孩子饮食的责任。