实务

For a long time, the index method has been regarded as one of the most representative methods to measure material harmonization.

很长一段时间以来，指数法被认为是会计实务协调中具有代表性的量化方法之一。

The knowledge management yearbook , 52-64, Boston: Butterworth Heinemann..

吴承芬 (2000)，知识管理的理论与实务，台北市：小知堂文化。

In this thesis, in combination to the related law provisions and judicial explanation, the author discusses some issues about the homologation of the validity of the construction contract in construction project from practical perspectives.

在本文中，作者试图结合相关法律和司法解释，从实务角度探讨建设工程施工合同效力认定的若干问题。

Is this the result from which educational world and practical world have ignored HRA?

这是由于学界和实务界对人力资源会计的漠视？

Bill hypothecation as a form of pledge is very popular in practice because of its character of circulation and security.

票据质押作为一种权利质押形式，由于其强流通性、高安全性而在实务中倍受青睐。

At last express my prospects of western environmental accounting. Facing the problem of current western environmental accounting, I hold firstly, strengthen the comparing research of environmental accounting reports between China and international countries and dig out our own experience in the environment based on our practice and the absorption of international environmental accounting theory and practice. Secondly, with the aspect of operation, we formulate related standard in the high quality of environmental accounting and auditing, sturdy the companies environmental report system and perfect accounting regulations and standards in order to guarantee the impletion of environmental accounting system regulations.

针对目前西部环境会计的问题，我认为环境应首先在研究内容上，加强环境会计与报告与国际比较研究，在介绍和吸收国外成型的环境会计理论与方法的基础上，结合西部经济实际，发掘我国自身在环境方面的典型经验，在理论上加以总结和提高；其次在实务操作上，研究并制定高质量的环境会计环境审计方面的相关准则，建立健全企业环境信息报告体系，并完善会计法规和环境标准，确保环境会计制度准则的实施；加强如何将环境会计信息应用于西部企业的经营和决策的研究。

The main discrepancy between Chinese and western aesthetics refers to " implicitness " in Chinese aesthetics and "explicitness" in western aesthetics.

从语汇、句法和语篇三个层面来分析林语堂英译作品《浮生六记》中的隐性与显性现象，指出译者在汉英翻译实务中要重视言简意赅及衔接连贯手段的合理使用。

The objective of this Course is to introduce the organic structure and its operation of the WTO and import relief system study on the impact and response after our access to WTO; research into the meaning, history and future development of import relief system; systematically introduce the laws and practice of our safeguards, anti-dumping and countervailing system, as well as the recent development After Doha Agenda Development. Through study the law and practice of import relief system could be extensively applied and thus provides our industry with temporary relief while we enter the global market. Also we can expand our understanding about international trade policy and its implementation practice we hope creat could though this training program which contribution to our society.

本课程主要在介绍世界贸易组织组织架构与进口救济制度之运作，探讨我国加入WTO后之最新进展及其影响作一评估与因应对策，进口救济制度实施之意义、沿革及其发展，我国平衡税及反倾销税与进口救济制度之运作方式及采行贸易或产业调整协助等救济措施之规范，与乌拉圭回合之反倾销协定、补贴及平衡措施协定与防卫条款有关之最新发展作有系统介绍，期能了解我国在打开全球国家之市场管道之同时，抵制国际保护主义压力对国内受害产业提供适度之暂时性救济工具之运用，作为理论与实务兼修之入阶，藉以了解国家经济政策运作方向，期能将来进入社会服务贡献所学。

Furthermore, in practical applications the data are usually imprecise.

此外，在实务应用上，数据资料也常是不精确的。

Subsequently, the paper indicated how the incompliant lending came from the bank and company sides, and summarized several common incompliant patterns based on personal experiences. Those patterns are as follows: firstly,"used shell to give birth to eggs"by the medium and small developer; secondly,"unified distribution"by large developer; thirdly,"do in the darkness"used in hyper-investment or roll development by developer. The paper summarized the characteristic and fund operation process for each mode, and analyzed the influence and risk of incompliant lending loan to both banks and real estate markets.

接着，从银行及企业两方面阐述房地产违规信贷的成因，并凭借个人实务经验总结出几种常见的违规信贷模式，一是中小型房地产商采用的借壳生蛋型，二是大型房地产商采用的统一调配型，三是在项目超投资或滚动开发时采用的暗渡陈仓型，对每一种模式归纳了特点及资金流转过程，并分析了违规信贷对银行和房地产市场的风险。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。