以下为句子列表：
英文: 5th, If there is any change concerning the service content and the preferential benefit, please take the first subsidiary company's the announce as standard.
中文: 服务内容及优惠如有变更以北京锦江北方物业管理有限公司第一分公司公布为准。
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英文: A lack of corporate interest has made the subsidiary an orphan.
中文: 因缺乏共同利益，使得这家子公司无人照管
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英文: A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books; provided that if the business has sound accounting system and records daily the gene
中文: 制造业或营业範围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。
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英文: A parent company that has less than 100 per cent ownership of a subsidiary must deduct the earnings (or losses)attributable to minority shareholders (called minority interests) in its profit and loss account.
中文: 母公司在子公司中的所有权如果不足100%,它的损益表上必须扣除少数股权股东的收益（或亏损）。
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英文: （Dog. A kind of additional or subsidiary Deity designed to catch the overflow and surplus of the world's worship.
中文: 狗，是一种附加的或说是次要的神只，用来承接世俗崇拜的满溢与剩馀。
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