理论上的

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。

It discusses Arnheim's theory in two aspects: First, starting from the Gestalt psychology, it puts film into the category of traditional art and, by means of its comparison with other forms of art, such as opera and painting, concludes that film is art only because it fails to perfectly represent the reality.

到了 20世纪二三十年代，电影在创作实践上进入了它的第一个辉煌阶段———默片的全盛时期。由于创作实践的巨大进步，电影当然不能安于卡努杜所谓的"没有理论的艺术"①的现状，在理论上确认电影作为艺术的身分是势所必然。1932年，德国心理学专业的大学毕业生爱因汉姆撰写了《电影》一文。

"Build " of comparatively well-off society in the round put forward to have extremely great sense, come up from theory tell, it is thought of comparatively well-off " of traditional to ancient time " surmount, break through and adjust, the successive, development that is pair of Marxisms, Mao Zedong Thought and Deng Xiaoping theory and innovation; are told from practice, it to consolidating of the Chinese Communist be in office those who achieve the Chinese nation is position, great revive and the ascensive career of complete mankind is had coach importantly and promote action.

"全面建设小康社会"的提出具有极其重大的意义，从理论上来讲，它是对古代传统"小康"思想的超越、突破和调整，是对马克思主义、毛泽东思想和邓小平理论的继承、发展和创新；从实践上来讲，它对于巩固中国共产党的执政地位、实现中华民族的伟大复兴和全人类的进步事业都具有重要的指导和促进作用。

Trade cost theory, market validity theory and Commission theory are the economic foundation of Bill broker"s system. Two commission models under symmetry and asymmetry information between the investor and bill broker was structured in view of above, probing into two major interests subjects" distribution mode in interests, risk and encourage goal, and establishing the economies" foundation for the standardization development and perfection of bill broker"s system.

交易成本理论、市场有效性理论和委托—代理理论是证券经纪人制度的经济学基础，据此，笔者构建了信息对称和信息不对称两种情况下投资者和证券经纪人之间的委托—代理模型，探讨两大利益主体在利益、风险和激励上的目标分配模式，为证券经纪人制度的规范化发展和完善奠定了经济学基础。

It is found that the histogram of the values of the significant waves from 20-min records of every month, quarter-year, and one year also shows that the Weibull distribution is also the best one among all examined distributions.

因此本文进一步建立其它相关波高统计值与示性波高之关系，其关系一旦建立，即可藉示性波高以推得其它波高统计值，而本研究同时比较其理论与实际值之差异，以了解花莲海域之波高统计特性及以Weibull分布理论计算的可行性，此结果对於往后分析花莲港之波浪现象，与工程设计上可作为参考之依据。

A design of temperature sensor with differential output is given, and its sensitivity as the function of temperature is analyzed theoretically and simulated. The theoretical model of response characteristic of viscous damping microbeam system under periodically driven force is built.

在此基础上，进一步从理论上分析了残存应力对微桥固有频率的影响，推导了微桥固有频率同温度的函数关系，提出了一种差动式谐振温度传感器的设计构想，并对其灵敏度随温度的变化进行了理论分析和模拟计算。

Control rules' selecting and parameters' tuning are two key problems in the system.Dynamic teaching mode is adopted to realize interaction with students in the system.

在过程控制系统课程的讲授中，不仅要对PID控制策略从理论上进行详细阐述，还要通过理论分析让学生最终能够在实践中灵活应用。

Echoing the joke that economists see something work in practice and wonder if it can work in theory, it adds that the question " is not whether can be formalised, but when we will see fully fledged formalisations of it ".

该机构补充表示，问题&并不是能否得到正式化，而是我们将在什么时候看到该理论的全面正式化版本&，这有点像在呼应一个笑话：经济学家看到某个事物在实践中管用，然后纳闷它在理论上是否也说得通。

Using such NMOR effects, rotation angle variation with the magnetic field can be got, even up to an order of magnitude 10-13 T.

利用这一效应，同时在理论上获得了不同于以往理论及实验的双峰色散曲线。

First, this paper analyzes the external conditions which form Rameau's harmonic theory from the social and musical background in the Bar...

本文首先从巴洛克音乐时期的社会发展一般背景和音乐实践背景两个方面分析了拉莫和声理论形成所具备的外部条件；然后结合当时的音乐实践以及拉莫对前人理论研究成果的继承与发展，对拉莫和声理论的主要内容进行了较为全面、系统的介绍，并就其意义作相关阐述，归纳出了拉莫作为近代调性和声奠基人在和声发展史上的重要地位；最后，文章在承继性、实践性、社会性几个方面指出了拉莫和声理论的形成对于我们现今的和声研究所具有的启示意义。

Recall that, in the Kolmogorov axiomatization, measurable sets are the sets which have a probability or, in other words, the sets corresponding to yes/no questions that have a probabilistic answer.

延期开工的Kolmogorov宣布要衡量所有套职能有限许多坐标限制在于衡量子寅。换句话说，如果是/否的问题回答f可看的价值观念在许多最有限坐标，然后它有一个概率的答案。

The experimental results showed that the algorithm can filter singular points and remain fixity of the target edge.

实验表明：基于模糊理论的图像智能滤波方法比常规图像滤波方法运算量小，它既能去除奇异点，又能保持图像中目标的边缘不变性，具有很好的滤波效果。