实务

So, the financial derivative gives the severe challenge to the traditional accounting theory and practice.

所以说，衍生金融工具对传统的会计理论和实务造成了严峻的挑战。

The bankruptcy of Enron and WorldCom stirs the discussion and ponder of the perfection of Independent Director Institution in the circle of theory and practice.

安然事件和世界通讯公司事件引发了学术界和实务界对完善独立董事制度的深入思考。

The quantities and size of divestiture have been constantly increasing both home and abroad.

然而与并购相比，资产剥离长期以来都没有得到理论界和实务界应有的重视。

So, in this thesis, we mainly make some theory study on divestiture, and it will be helpful to the practical operation of divestiture in our country.

本文专门针对资产剥离进行了理论探讨，对于上市公司进行资产剥离的实务操作具有一定的理论意义。

Before the contract law is promulgated in our country, the judicatory department enforcing the law and the judicatory theoreticians argued about the nature of the donative contract. In order to regulate the relationship between right and obligation of donor and donee, the contract law regulates the donation contract as undertaking contract, but has little idea of the regulations related to the donation of promise.

在我国《合同法》颁布之前，司法实务界与理论界对赠与合同的定性争论不休，为了规范赠与人与受赠人的权利义务关系，合同法把它规定为诺成性合同，但对赠与诺言的相关规定却知之甚少。

Requisition agency: 1take initiative in marketing draftee recruiting propaganda; 2 change the specialization training to academic and skill training in the first 3 weeks, and practical training in the fourth week; change the large class system to medium class system; update curriculum and adjust courses; 3consolidate the responsibility of substitute service and performance review criteria, and put into implementation.

二、对需用机关建议：1。采取主动行销的新兵招募宣传策略。2。专业训练变革为前3周学术科专训，第4周改为实务训练，将大班制改为中班制，更新教材与调整课程。3。统一律定替代役业务职掌与绩效考核规定，并落实执行。

Organizing and categorizing various capabilities of port are helpful to identify the key capabilities and obtain the core competence. Also, such issue is important to practical and academic research. For the reasons, the main purpose of this paper is elementally to obtain the capabilities of port.

基於港埠能力项目之确认有助於关键能力及核心竞争力之探求，且该议题之探讨具有实务与学术上的重要性，因此，本文之主要目的乃进行港埠能力项目之初步探求。

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。"

Composition and so on goal,principle which encompassment cost accounting the object forms a series of relates mutually which its theory structure is take cost accounting the supposition as the premise,organic wholes,its goal lies in the explanation,the appraisal,the instruction and consummation cost accounting the practice.

其理论结构是以成本会计假设为前提，围绕成本会计对象所形成的一系列相互联系的目标、原则等组成的一个有机整体，其目的在于解释、评价、指导和完善成本会计实务。

Comparative and experimental study are utilized in this essay, the question of medical compensation for damage is researched in the perspective of theory and practice.

本文采用比较研究和实证研究的方法，分别从理论和实务的角度研究医疗损害赔偿纠纷问题。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。