The incurrence by the company of a major deficit or a major loss;

公司发生重大亏损或者重大损失；

Any incurrence of a major debt in the company or default on an overdue major debt;

公司发生重大债务和未能清偿到期重大债务的违约情况；

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。

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。