目前，在司法实务中，大多是把其作为一罪从重处罚的。
Presently, in judicial practice, they are given a severer punishment as one crime.
不管在理论上还是在司法实务中，这些问题都有研究的必要。
No matter in theory and in judicial practice, these problems are urgently necessary to probe into.
侵占罪在司法实务中虽较为常见，但其认定却往往存在着分歧，主要体现在与盗窃、诈骗等相关犯罪的区分问题上。
Property conversion is commonly seen in judicial practice, but there exist significant differences distinguishing it from theft, fraud and other related crimes.
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