They are taking a hard-headed commercial decision.是什么意思？

They are taking a hard-headed commercial decision.

他们正在作出一项清醒冷静的商业决策。

they

pron. 他/她/它们，人们，大家，政府，当局，她们；

例句
The storms had abated by the time they rounded Cape Horn.
他们绕过合恩角时，暴风雨已经减弱。

are

vi. （用于第二人称单复数现在时，第一、三人称复数现在时）是；n. 公亩（等于100平方米）；

例句
We are scared to abandon ourselves to our feelings in case we seem weak or out of control.
我们不敢放纵自己的情感，以免显得太过软弱或缺乏自制。

taking

adj. 迷人的，引人注目的，会传染的；n. 引人注目，迷人，取得，营业收入；v. 拿（ take的现在分词 ），接受，取得，学习；

例句
...an abortive attempt to prevent the current President from taking office.
企图阻止现任总统连任的失败尝试

commercial

adj. 商业的，贸易的，营利的，靠广告收入的；n. （电台或电视播放的）广告；

例句
More than 750 commercial airliners were involved in fatal accidents last year. Added to that were the 1,550 smaller aircraft.
去年750多家商业航空公司遭遇过人员死亡的事故。另外还有1,550架小型飞机也出过同样的事故。

decision

n. 决定，果断，决议，（法院的）判决；vt. [口语][拳击]靠判定击败（对手）；

例句
The decision was made to abort the mission...
决定中止这项任务。