实务

Historically the main difference had been that Universities focussed on academic programmes and the Polytechnics focussed on practical training.

历史上，主要的区别是，大家对大学学术方案和实务培训重点集中在理工学院。

It can be said that the intrinsic values and functions of possessory lien on vessel as a legal system have been concealed greatly in practice.

可以说，实务中船舶留置权固有的制度价值和功能远未得到全面的体现。

After bring the value added tax transformation policy into force, theoretician and practician both pay attention to the effect of the value added tax transformation policy, such as whether it will initiate overheated investment or not, whether it will cause financial crisis or not.

自增值税转型政策提上日程以来，转型是否会引发投资过热、造成很大财政压力等问题成为理论界和实务界关注的焦点。

Differences in prechallenge virus–specific antibody titers, demographics, season of the year, body mass, socioeconomic status, psychological variables, or health practices did not explain the observed associations.

给予病毒特定抗体效价前、人口统计学因素、季节、身体质量指数、社会经济状态、心理变项、健康实务都存有差异，无法解释前述关联；感觉到有休息的天数与临床感冒无关。

Differences in prechallenge virus–specific antibody titers,demographics, season of the year, body mass, socioeconomic status,psychological variables, or health practices did not explain theobserved associations.

给予病毒特定抗体效价前、人口统计学因素、季节、身体质量指数、社会经济状态、心理变项、健康实务都存有差异，无法解释前述关联；感觉到有休息的天数与临床感冒无关。

Especially, the theory of "tangible assets of mineral resources" analyzes and solves some core problems for the accounting of excavating enterprise, so that the proposal text of the criterion for native excavating enterprise accountancy has been established preparatorily.

特别是提出了&矿产资源资产有形化&确认理论、分析和解决了采掘业会计实务中若干核心问题、初步制定出我国采掘业会计准则建议文本。

Besides, purchasing patterns may be different because of situations or products. Consequently, we discriminate purchasing patterns from "new task","modified rebuy" and "straight rebuy". This study focus on "modified rebuy".

另一方面，实务上采购方式也会依采购情境或产品类型的不同而有所差异，因此，本研究先将采购方式归纳为「新任务购买」、「修正后重购买」以及「直接重购买」等三种，再以「修正后重购买」作为本研究探讨分析的重点。

Meanwhile, as this kind of crime is involved in so many theoretical and practical problems, I just choose some representatively problems to carry on my research.

同时由于数额犯牵涉到的刑法理论和实务问题较多，对其全面系统的加以阐述远非一篇硕士论文所能承担，故笔者只选择了其中的一些较有代表性的问题加以探讨。

This article analyses the diversified challenges of sciential economy to present pattern of accounting theory and deals with the developing orientation of Chinese accounting theory in sciential economical time.

本文以知识经济发展的特征为背景，分析了知识经济对现行会计理论模式的诸多挑战，论述了知识经济时代我国会计理论和实务的发展方向

In 1944, Emmeline Snively, director of the Blue Book Modeling Agency, told modeling hopeful Norma Jean Baker,"You'd better learn 11secretarial work or else get married."

1994年，蓝皮书模特公司的经理埃米琳·斯尼维利对希望成为模特的诺玛·琼·贝克说：&你要不学点秘书实务，或者干脆嫁人算了。&

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。