本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
第二章，文学阅读中性别身份认同的内涵。首先从理论的角度阐述文学阅读中性别身份认同的方式、意义。
Chapter II, literary reading in the way of gender identity and significance, the first from a theoretical point of view on literature read in the way of gender identity, meaning.
对电容器漏电法测高阻中电容器所需充电时间首先从理论的角度进行定量计算，然后结合具体实例确定了充电时间。
Necessary charging time of capacitor in measuring high resistance with leakage current method is quantitatively calculated in theory and illustrated with examples.
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