| 1. | Three common types of respon ? sibility centers are cost , profit , and investment centers
责任中心可分为三类：成本中心、利润中心和投资中心。 |
| 2. | By comparing plans ( budgets ) with actions ( actual results ) for each responsibility center
通过对比每一责任中心的实际数与计划数（预算数） 。 |
| 3. | In a decentralized organization , the responsibility accounting system is structured around a number of centers
在分权制组织内，责任会计系统是围绕着许多责任中心建立起来的。 |
| 4. | Responsibility accounting is a system for evaluating the performance of each re ? sponsibility center and its manager
责任会计是衡量每一个责任中心及其管理人员业绩的评价系统。 |
| 5. | A re ? sponsibility center is a part , segment , or subunit of an organization whose manager is accountable for specified activities
责任中心是组织内部的一个特定单位，其管理者承担规定的责任。 |
| 6. | A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found
责任中心即在某一企业内能控制成本的发生或收入产生的任何点。 |
| 7. | The point of responsibility center could be an individual , an op ? eration , a department , a company , a division , or the entire or ? ganization itself
责任中心可以是个人、一项业务、部门、公司或整个集团本身。 |
| 8. | An investment center is any responsibility center within an or ? ganization that has control over cost and revenue and also over investment funds
投资中心是某一组织内即能控制成本和收入又能控制投资资金的责任中心。 |
| 9. | A cost center is any responsibility center that has control over the incurrence1 of cost and has no control over sales or over the : generating ol revenue
成本中心是能控制成本发生的任何责任中心，他不能控制销售或收入的创造。 |
| 10. | By contrast , responsibility centers with higher percentage of physicians who also serve as faculty in college of medicine perform better in cost control
( 2 )规模愈大、主治医师群的平均年资愈高之责任中心，成本控制的成效愈差。 |
