1·There are varied and relatively rational report forms to meet the administrative needs of hospitals and higher authorities.
会计报表设置比较全面、合理，满足医院和上级部门的管理需要。
2·It's inevitable that there exists contradiction, opposition and conflict between the leaders and higher authorities during the leadership.
领导活动中，领导者与上级之间发生矛盾、对立和斗争是难以避免的。
3·This is the idea of higher authorities.
这是上级的意见。
4·We had to dismiss some of the staff because higher authorities are constantly demanding streamlining.
由于上级不断施压要求精简人员，我们只能把一部分员工辞退。
5·Let's refer the matter to higher authorities.
让我们把这事提交上级。