Approval will be granted by the supervisory body of the chinese partner 获得中方伴上级主管部门的批准；
Article 20 . the reorganization of the enterprise shall be supervised b its superior departments in charge 第二十条企业的整顿由其上级主管部门负责主持。
Article 20 . the reorganization of the enterprise shall be supervised by its superior departments in charge 第二十条企业的整顿由其上级主管部门负责主持。
The chinese partner shall , on behalf of its foreign partner ( s ) , submit a preliminary application to its supervisory body 中方伴代表外方伴向中方上级主管部门呈交初步申请书；
Article 8 . the debtor , upon the agreement of its superior departments i charge , may apply for the declaration of bankruptcy 第八条债务人经其上级主管部门同意后，可以申请宣告破产。
Article 8 . the debtor , upon the agreement of its superior departments in charge , may apply for the declaration of bankruptcy 第八条债务人经其上级主管部门同意后，可以申请宣告破产。
Local managers allocate it as they see fit , preparing budgets and sending them up the corporate ladder to keep supervisors informed 地方经理把钱用在他们认为合适的地方，准备经费预算，并把一切开销通报上级主管部门。
The purpose of a compliance audit is to determine whether the auditee is following specific procedures or rules set down by some higher authority 合规性审计的目的是确定被审计人是否遵守了由上级主管部门制定的程序和规则。
To set up the subsidiary ledgers for every construction project based on the competent department ' s rules of construction cost accounting and management 依据上级主管部门关于基建成本管理与核算的相关规定，按单项工程设置各类明细账进行财务管理及核算。
In the audit of governmental units such as school districts , there is increased compliance auditing due to extensive regulation by higher government authorities 对有些政府单位，如社区学校所进行的审计，通常都属于合规性审计，因为上级主管部门制定有很多的条例。
