内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
现代性作为一个功能性的理论概念是对个体和社会形态及其品质由前现代转变成现代之后的现代现象的总体特征的把握与总结。
Modernity as a functional and theoretic conception is a grasp and summary of the shift of individuals and social forms from pre-modernism to postmodernism.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
关联期待是关联理论中的一个决定性因素，长期以来却一直被作为不言自明的概念被使用，这方面的研究却鲜见。
Being a pivotal factor of RT, expectation of relevance(ER) has always been employed as a taken-for-granted concept and is scarcely studied.
20多年前(尽管直到1959年才发表)，我尝试给出一个非常严格的定义，作为正式陈述我的概念和理论的一个部分。
More than twenty years ago (though not published until 1959) I attempted to give a highly rigorous definition as part of a formal statement of my concepts and theory.
公益诉权作为一个新兴的概念在理论上和制度上都是对传统诉权理论的突破。
The action for public welfare breaks through the traditional action theory and system, which enriches the traditional theory from the aspects of party legitimation and benefit for lawsuit and so on.
公益诉权作为一个新兴的概念在理论上和制度上都是对传统诉权理论的突破。
The action for public welfare breaks through the traditional action theory and system, which enriches the traditional theory from the aspects of party legitimation and benefit for lawsuit and so on.
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