There are two characteristics of strategic management accounting methods: regarding customer and market as its guide;

战略管理会计方法有两个特点：以顾客和市场为导向；

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The city community service is a grass roots organization that takes the people's health as its center, people's health need as its guide.

城市社区卫生服务是以人的健康为中心，以需求为导向的基层卫生服务。

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As a rough guide, a horse needs 2.5 percent of its body weight in food every day.

作为一个大致的标准，一匹马每天需要相当于它体重2.5%的食物。

《柯林斯英汉双解大词典》

It should leave rates alone-- and use gold as its guide.

FORBES: Fact and Comment

The next Archbishop of Canterbury will also have to answer a more basic question: is the institution he heads part of the establishment, with an accepted role as its moral guide, or is it called on to be a provocateur, speaking its own version of truth to power?

ECONOMIST: Rowan Williams��s successor will have an even harder tenure

It seems scarcely credible that the systems and institutions of a great power could have failed so completely as to allow the royal family to take a lecherous, wild-eyed drunk as its spiritual and political guide.

ECONOMIST: Russian history