2 sentences

1. 这家分公司实行独立核算。

   zhè jiā fēn​gōng​sī shí​xíng dú​lì hé​suàn.

   This branch office practices independent accounting.

   Source: Dong Chinese Dictionary

2. 财务部正在核算上个月的开支。

   cái​wù​bù zhèng​zài hé​suàn shàng gè yuè de kāi​zhī.

   The finance department is calculating the expenses from last month.

   Source: Dong Chinese Dictionary