Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
The evaluation contents of the four hospitals are not uniform and normative, with theory check, operation estimation and medical record writing predominating, ability appraisal accounting for little.
四家附属医院本科护生的实习评价内容不统一、不规范，以理论考核、技术操作及病历书写为主，以能力为主的考核内容所占的比例较少。
The evaluation contents of the four hospitals are not uniform and normative, with theory check, operation estimation and medical record writing predominating, ability appraisal accounting for little.
四家附属医院本科护生的实习评价内容不统一、不规范，以理论考核、技术操作及病历书写为主，以能力为主的考核内容所占的比例较少。
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