理论上

Thereby we could obtain the whole information of variable and fixed cost from a single account, avoiding huge repetitive works by fusing the marginal costing with the full absorption costing methods together.

其次，责任会计与财务会计在理论上具有非常多的共同点，具有其融合的理论基础，虽然它们之间在基本理论方面存在一定的差异，但这正是我们在融合中要引起注意，并加以重点考虑、重新设计的问题。

The ground state, electronic and chemical properties are analyzed in terms of the precise calculated band structure and density of state, the theoretical results agree well with the experimental value, and can provide theorical asis for the design and application of optoelectronics materials of CdO.

利用精确计算的能带结构和态密度，从理论上分析了CdO材料基态属性及其化学和电学特性，理论结果与实验结果相符合，这为CdO光电材料的设计与大规模应用提供了理论依据。

From the point on coefficient matrix of the sets of projection equations and in a broad sense axonometric projection ,the research and summarization of the development of projection theory this two centuries has been done.

从投影方程组系数矩阵及广义轴测投影分析入手，对两个多世纪以来的投影理论发展总结评述；通过数学分析，得出计算机绘图优于手工绘制轴测图的理论依据，证明计算机绘图不仅工具方便，且理论上更具有先进性

Theoretically the detailed introduction of microwave filters the design theory and method, which mainly introduced into means about the type of bandpass filter the basic theory and method of design.

从理论上详细介绍微波滤波器的设计理论和方法，其中重点介绍关于交指型带通滤波器设计的基本理论和方法。

In theory, kinetic theory of gases with classical mechanics and statistical methods based on the thermal motion and interaction to make the appropriate simplifying assumptions, gives molecular modeling and collision mechanisms, using probability theory dealing with a large number of elements of collective behavior, characterized by the collective movement find the statistical average value.

理论上，气体动理论以经典力学和统计方法为基础，对热运动及相互作用做适当的简化假设，给出分子模型和碰撞机制，借助概率理论处理大量分子的集体行为，求出表征集体运动的统计平均值。

By the theories of cavitations and free volume, it analyses the factors on lubricant low-temperature property in view of molecule structure, brings up effective ways to improve the low-temperature properties, conducts plenty of testing with even designs, and then investigates and tests the lubricant's low-temperature properties with computerized system; it analyses the data by regressi on method and optimizes the solving, and studies on the base oil of environment friendly lubricants and selects the composition of colza oil, esters and PAO2, and discusses on low-temperature flowability of vegetable-base lubricants.

应用空穴理论及自由体积理论，从分子结构角度分析了影响润滑油低温性能的因素，提出了改善对润滑油低温性能的有效途径，组织了大量试验，通过润滑油的计算机检测系统对润滑油的低温性能进行了分析检测，采用均匀设计来组织实验；用逐步回归对数据进行分析并且进行最优化求解，对环境兼容润滑油的基础油进行了分析研究，选择菜籽油、季戊四醇酯和聚α-烯烃作为基础油，并从理论上对植物基润滑油的低温流动性进行了探讨。

By the theories of cavitations and free volume, it analyses the factors on lubricant low-temperature property in view of molecule structure, brings up effective ways to improve the low-temperature properties, conducts plenty of testing with even designs, and then investigates and tests the lubricants low-temperature properties with computerized system; it analyses the data by regression method and optimizes the solving, and studies on the base oil of environment friendly lubricants and selects the composition of colza oil, esters and PAO2, and discusses on low-temperature flowability of vegetable-base lubricants.

应用空穴理论及自由体积理论，从分子结构角度分析了影响润滑油低温性能的因素，提出了改善对润滑油低温性能的有效途径，组织了大量试验，通过润滑油的计算机检测系统对润滑油的低温性能进行了分析检测，采用均匀设计来组织实验；用逐步回归对数据进行分析并且进行最优化求解，对环境兼容润滑油的基础油进行了分析研究，选择菜籽油、季戊四醇酯和聚α-烯烃作为基础油，并从理论上对植物基润滑油的低温流动性进行了探讨。

By the theories of cavitations and free volume, it analyses the factors on lubricant low-temperature property in view of molecule structure, brings up effective ways to improve the low-temperature properties, conducts plenty of testing with even designs, and then investigates and tests the lubricant's low-temperature properties with computerized system; it analyses the data by regression method and optimizes the solving, and studies on the base oil of environment friendly lubricants and selects the composition of colza oil, esters and PA02, and discusses on low-temperature flowability of vegetable-base lubricants.

应用空穴理论及自由体积理论，从分子结构角度分析了影响润滑油低温性能的因素，提出了改善对润滑油低温性能的有效途径，组织了大量试验，通过润滑油的计算机检测系统对润滑油的低温性能进行了分析检测，采用均匀设计来组织实验；用逐步回归对数据进行分析并且进行最优化求解，对环境兼容润滑油的基础油进行了分析研究，选择菜籽油、季戊四醇酯和聚α-烯烃作为基础油，并从理论上对植物基润滑油的低温流动性进行了探讨。

In the experiment of measuring the basic electric charge by using Millikan method,the selection of oil drop should satisfy the principles of which fall time is within 20 minutes and charged amounts of oil drop are less than five.

在密立根法测量基本电荷电量的实验中，油滴选取应满足下降时间在20秒左右，油滴的带电荷数要少于5个的原则，本文在理论上分析了油滴选取原则的依据，给出了在油滴的下落时间和平衡电压的坐标系中等电荷数的多重曲线，为选择合适的油滴提供了理论上的判断依据。

First of all lets kill some preconceived ideas on the aerodynamic effect of the brake controls by remembering the basic rules acting on airfoils, which have been experimentally determined by great people like Otto Lilienthal and theoretically proven by mathematicians such as Joukowsky.

首先我们需要抛弃我们自己所有的先前对于刹车的气动力作用的理解，仅仅记住作用于翼型上的最基本的原理――这些由伟大的先驱们如 Otto Lilienthal （奥托·李林塔尔(1848-1896)用试验证明，理论上由Joukowsky 使用数学方法所验证的理论。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。