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.
为此，我们首先从认知负荷理论的角度分析了学优生数学能力优异的内在原因。
Therefore, we first discussed the inner causes of the excellent math ability of gifted students in the framework of cognitive load theory proposed by Sweller.
首先从结构相角度探讨组织与绸重的理论关系，得出组织是影响绸重的重要因素这一结论。
In the paper, the theoretical relationship between the weave and weight from the point of structural phrase was discussed.
本文首先从权力理论入手，就软权力的来源阐明观点，并从历史的角度分析美国在拉美地区软权力的基础。
This thesis sets to explore the power theories, identify the sources of soft power, and analyze the sources of US soft power in Latin America from a historical perspective.
首先从能量、路程、时间角度，理论上证明了转弯过程比直线平飞过程的效率低。
From the viewpoints of energy, route length and duration, the turning motion is proved to be less efficient compared with the flat flying theoretically.
首先从能量、路程、时间角度，理论上证明了转弯过程比直线平飞过程的效率低。
From the viewpoints of energy, route length and duration, the turning motion is proved to be less efficient compared with the flat flying theoretically.
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