但在当前实务中，对于真伪不明的理解和证明责任规范的适用均存在诸多问题，这也成为正确裁判所必须解决的难题。
In practice, however, there are many problems about the understanding of unclear facts and application of the rules of burden of proof, which have to be solved for the right judgment.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
当前，我国理论界和实务界对受贿罪做了大量的研究工作，其中也不乏有益的探讨和细致的研究。
At present, the research in theory and practice of acceptance of bribes has been done a lot in China, some of which are quite useful discussions and careful research.
公司治理和内部审计是当前两大理论和实务热点问题。
Corporate governance and internal auditing are the current two major theoretical and practical issues.
加强和完善内部控制制度，已成为当前理论界和实务界最为关注的话题之一。
One of the most talked about things in theory and practice is to reinforce and perfect internal control system.
在当前房地产评估实务中，普遍采用成本估价法、收益还原法和市场比较法这三种方法，其中，市场比较法的地位最为突出。
Cost Approach, Income Approach and Market Comparison Approach are widely used in the real estate estimation currently. Market Comparison Approach is the most prominent one.
我国公诉证明标准与定罪证明标准的关系应如何界定，是当前理论与实务界讨论的热点问题。
It is a hot topic in the fields of theory and practice how to confine the relationship between the proof standard of public prosecution and the proof standard of conviction.
有限责任公司股权转让问题在公司法理论上以及司法实务中成为了当前的热点和难点问题。
The equity transfer of limited liability companies has become a focus and difficult question in company law theories and legal practice.
准确把握商业贿赂犯罪的证据特点和规律，是当前理论界和实务界共同面临的重大理论问题。
Comprehending exactly the evidence's character and rule of commercial bribery crime is an important theory issue faced by both theory circle and actual practice circle.
盈余质量问题是当前会计理论界与实务界共同关注的焦点。
At present, accounting theory circle and practice circle pay close attention to earnings quality together.
或有事项的确认和披露是当前会计理论和实务中的一大难点。
The confirmation and the disclosure of the probability events are the difficult points in the current accounting theories and affairs.
会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。
Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
当前，强化当事人举证责任，已成为我国法学理论和司法实务界的共识。
Currently, enhancing the party's onus probandi has been the common understanding of the law and judicial circle in our country.
当前，人民调解制度在我国有着广泛的应用空间，但是，理论界和实务界对建立人民调解程序都没有给予应有的重视。
At present, people's mediation system has been widely used in China, but the theory and practice is the establishment are not given due attention.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
建立和完善企业集团内部控制，已成为当前理论界和实务界最为关注的话题之一。
The establishment and the improvement of internal control of the enterprise groups have been heatedly discussed in modern times.
当前，无论是对于司法实务人员还是对于理论工作者来说，如何遏制刑讯逼供都成了一个棘手的不足。
Currently, how to contain Confession by Torture is troublesome not only for justice practitioners but also for theorists.
因此，有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
结合银行电子化业务风险控制的实务操作，分析当前银行电子化业务中的法律问题。
The text gives some suggestions on how to prevent the risks on the basis of legal issues emerging from electronic banks" risk prevention and control."
结合银行电子化业务风险控制的实务操作，分析当前银行电子化业务中的法律问题。
The text gives some suggestions on how to prevent the risks on the basis of legal issues emerging from electronic banks" risk prevention and control."
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