It returns to its right place, as a useful instrument, which is used when necessary and put aside when not needed.

它回归到恰当的位置，充当有用的工具，用则拿出，不用则收好。

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As an important part of organizational accounting system, budgeting Can server as a useful instrument for the fulfillment of control function.

作为组织内会计系统的一个重要组成部分，预算可以作为一个非常有用的工具，来帮助会计系统履行其控制职能。

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Teachers need a theory in the reflection of their practice. The mathematical tasks framework can act as a useful instrument and guide for teachers to reflect on their own instruction.

教师在进行教学反思时需要一种理论，数学任务框架是教师进行教学反思的有用工具或指南。

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If, as even critics concede, CDSs can be a useful hedging instrument, then excluding "naked" buyers would reduce the breadth and depth of the market, putting "legitimate" hedgers at a disadvantage.

WSJ: Give Some Credit to Credit-Default Swaps