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| 51. | map compilation |
| 地图编制 |
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| 52. | budget document |
| 预算文件|预算书 |
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| 53. | alternative budget |
| 暂行预算|代用预算 |
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| 54. | curriculum commission; curriculum development |
| 课程编制 |
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| 55. | operating budget |
| 业务预算|活动经费预算|营业收支预算 |
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| 56. | For a detailed amalysis of performance, managers often use a flexible budget, which is a set of budgets covering a range of volume rather thain a single volume level. |
| 为了能够详细地分析业绩，管理者经常使用弹性预算。弹性预算是按照多种业务水平而不是单一的业务水平编制的系列预算。 |
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| 57. | At the end of each period or more frequently, the actual results are compared with budget allowance, and performance reports summarizing the budget variances are sent to the proper executives for action. |
| 在每一个预算期间的期末,或者更经常地,要将实际经营结果与预算定额相对比,并针对预算差异编制业绩报告,送至相关管理者手中,以便其采取措施。 |
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| 58. | personnel quota |
| 编制定员 |
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| 59. | The major disadvantages associated with zero-based budgeting method are that it is more difficult, more time consuming, and more expensive to operate. |
| 零基预算最主要的不足在于它编制比较困难,花费时间较长,实施成本比较高。 |
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| 60. | Preparation of contract templates |
| 编制合同范本 |
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