Chinese term (edited): ~{TpHN~}

In accounting, terms such as accountability centres (which could be any of the following), profit centres (such as in marketing or distribution departments who rake in the revenue), cost centre (such as accounting departments who spend less and less each year), and activity centre (such as purchasing, bill processing, or shop front customer servicing department)to denote reponsibility. Which term should be used would depend on the corresponding area in English you refer to. You can't just translate every ~{TpHN~} 'responsibility'. For example, no accountant or auditor would use the term 'responsibity centre' or 'responsibility accounting', yet someone can be responsible for a profit centre, a cost centre, an activity, or an actifity area, and the idea is simply called accountability, meaning someone has to be 'responsible' or 'accountable' for the action, the spending, the profit, the workers, the morale, and the kid-and-kaboodle as a manager.