区分

A An enterprise must, when handling taxation on the leased assets, correctly distinguish financial lease from operational lease.

企业在对租赁资产进行税务处理时，须正确区分融资租赁与经营租赁。

For financing lease, it is calculated according to the balance of the taxable income substracting purchasing price of the leased assets, and all income is taxable for operating lease.

A： 在计算应税收入时要区分融资租赁和经营租赁，融资租赁的计税收入要按总收入减去资产的购置价后的余额计算；经营租赁的全部租赁收入都要计税。

The Least Z-Difference algorithm using Least Trimmed Squares estimator is proposed in this paper.

提出一个使用截尾最小二乘估计的最小高差算法，该算法在迭代过程中通过基于高差直方图的自适应阈值来区分变形区观测量。

Iranian scientists have shown that a rapid and non-invasive diagnostic test for visceral leishmaniasis, or kala-azar, can distinguish between active, subclinical and latent cases of the disease.

伊朗科学家证明了对内脏利什曼病的一种快速非侵入性诊断检验可以区分出活跃、亚临床和潜伏的利什曼病病例。

One of the main built-in defects of the representative systems of Leninist regimes has been the contradiction between the authority of the people and that of the party.

具体困难之一，在於共产党的「决策权」和人民代表大会的「决定权」不易区分。中国共产党对国家大政方针享有「决策权」。

The results showed that there was difference with the cell lines in growth and size, the chromosome analysis revealed typical characterization of Lepidopteran chromosome therefore two cell lines can' t be distinguished by analysis of character of the morphology and chromosome.

二者在形态上有一定的差异，而且细胞大小不同，生长速度也有一定的差异，两株细胞系的染色体符合鳞翅目昆虫染色体的典型特征，从染色体形态和数量上不能区分两种细胞系。

One of the major distinctions between schools in America is the one between liberal arts colleges and universities .

美国学校的主要区分之一是在文理学院和大学之间作出的。

The division and confrontation between individual right and state's power is the very core of liberalism.

个人权利与国家权力的区分和对立是自由主义的核心。

ROBINSON Now you just touched on something very important because one of the things I'm trying to distinguish here is the extent to which your libertarianism is effectively a moral position, you do it because it's right and just, it creates the greatest conditions of justice and the extent to which you do it because it works.

罗：你刚好触及到了非常重要的话题，因为我想要区分的一点是，在某种程度上，你所谓的自由意志论实际上是一种道德境界，你这样做是因为它是正确且公平的，它创造了最大的公平，而且某种程度上，你这样做也是因为它切实可行。

But, however, that some may not colour their spirit of persecution and unchristian cruelty with a pretence of care of the public weal and observation of the laws; and that others, under pretence of religion, may not seek impunity for their libertinism and licentiousness; in a word, that none may impose either upon himself or others, by the pretences of loyalty and obedience to the prince, or of tenderness and sincerity in the worship of God; I esteem it above all things necessary to distinguish exactly the business of civil government from that of religion and to settle the just bounds that lie between the one and the other.

但是，一些人不可以用关心公众福利和法律的借口来粉饰他们迫害和反基督的残酷行为；另一些人，在信仰的借口下，不可以为他们的放荡和毫无约束寻求赦免；一句话，没有人可以用忠诚和服从地上的王，或者温顺和诚挚的敬拜上帝为借口来强迫自己或他人；我认为在一切必要性之上的，是精确的区分宗教信仰的事务和世俗政府的事务，解决两者之间恰当的边界问题。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。