在涉及地球的力学问题中，地球既可以是系统的组成部分，又能作为参照系。
When talking about the mechanical problems to the earth, the earth can be seen as a part of the system as well as a reference frame.
任何两门语言的碰撞都要涉及它们参照系的交集。
Any encounter between two languages involves an intersection between two whole frames of reference.
涉及边境税调整的技术措施时，我们必需要考虑边境税调整的参照水平是什么。
When it comes to the technical measures of border tax adjustments, we will need to consider the level of border tax adjustments as a reference for enforcement.
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