会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
他们主要是希望说明，达尔文最初的起点之一是人类为何会分化出不同"种族"，远非通过对自然历史的研究发现了人类进化理论。
Their thesis is that, far from arriving at the idea of human evolution from his studies of natural history, Darwin took as one of his starting points the diversification of humanity into "races".
我们以大爆炸理论为起点，继而谈到宇宙基本规律，再触及人类进化，并最终着眼于较为深奥的问题，深入至量子物理学领域。
We'll start off with a bang and move on to the basic laws of the universe, before hitting evolution. Finally, we'll tackle some headier material, delving into the realm of quantum physics.
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