Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .
所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。
The research of back chipping can be basis of processes planning and technology parameters optimization. Meanwhile, it will be a theory foundation for the subsequent welding.
清根规律的研究，不仅能够为工艺制定和优化清根工艺参数提供依据，也为后续焊接过程做好基础理论准备。
Any action on the basis of such fragmentary evidence would be foolish.
任何依据这些破碎证据的行动都将是愚蠢的。
Mutual understanding is the basis of our relationships with others and we would be socially idiotic without it.
相互理解是我们与他人关系的基础，如果没了相互理解，我们就会成为社交白痴。
Decisions could be made on the basis of price, delivery dates, after-sales service or any other variable.
决定可以基于价格、送货日期、售后服务或是任何其他可变因素而做出。
"Board members of public companies should be chosen solely on the basis of merit and experience," he says.
“上市公司的董事会成员应该完全根据业绩和经验来挑选。”他说。
A good parent-children relationship should be set up on the basis of mutual understanding and respect.
良好的亲子关系应该建立在相互理解和尊重的基础上。
It is the basis of Occam's razor as well as Einstein's maxim that "everything should be made as simple as possible, but no simpler".
这是奥卡姆剃刀的基础，也是爱因斯坦的格言“一切都应该尽可能简单，但不能更简单”的基础。
It was only with the growth of paediatrics and psychology in the twentieth century that studies could be carried out on a more objective, if still not always very scientific, basis.
只有在20世纪时，随着儿科学和心理学的发展，这些研究才能在一个更客观的基础上进行，即使这一基础仍然不一定很科学。
On the basis of the precautionary principle, it could be argued that it is advisable to follow the FSA's advice.
基于预防原则，听从食品标准局的建议是可取的。
The qualities that boys and girls consider important in a friend seem to be the same, regardless of the basis of these friendships.
不管友谊的基础是什么，男孩和女孩所认为的朋友重要的品质似乎是相同的。
"To us, the most likely explanation appears to be that the basis lies in their living with humans, which gives them a lot of exposure to human facial expressions," and this exposure has provided them with many chances to learn to distinguish between them, Muller said.
穆勒说：“对我们来说，最有可能的解释似乎是，这一现象的根源在于它们与人类生活在一起，这让它们接触了大量人类的面部表情。”而这种接触也为它们提供了很多机会来学习区分它们。
Some passages include mistakes that may be explained on the basis of an English rather than a Greek Vorlage.
有些段落包含一些错误，这些错误可能是基于英语而不是希腊语来解释的。
Statement should be made on the basis of fact.
说话要有根据。
Sanctions imposed under nonbelligerent conditions must normally be judged on the basis of moral or political considerations.
在非交战条件下实施的制裁必须基于道义或政治考虑。
That should really be the basis of any organization.
这确实应该是任何组织的基础。
Neither prejudice nor hate nor senseless fear should be the basis of this solemn act.
偏见、仇恨或无端的畏惧都不应该成为这一郑重举动的依据。
Or you might well find new linkages between your own industry and the new one, linkages that might well be the basis of innovative partnerships in the future.
可能你会找到你的专业和其他行业间的联系，而这种联系很可能在将来就是一段创造性的合作关系建立的基础。
This, in the best of all possible worlds, could be the basis of a grand bargain in which each side decides to back down a little to avoid an explosive confrontation.
这种做法，在所有可能发生的故事里是最圆满的，是与伊朗展开广泛谈判的基础，双方各退一步从而避免爆发正面对抗。
Newton can also be the basis of a new generation of embedded systems, from cash registers to kiosks.
从收音机到电话亭，牛顿也可以成为新一代嵌入式系统的基础。
The to-be process models form the basis of the top-down process decomposition technique.
“将来”的流程模型构成了自顶向下的流程分解技术的基础。
This application could be the basis of a great mashup site.
该应用程序是优秀混搭站点的基础。
A large number of scientific materials that have been defined by previous scientists can be regarded as the basis of present research.
已被科学界的前辈广泛研究过的大量科学资料可被看作是当今科学研究的基础。
It is not a stretch to infer that these heightened levels will be the basis of a new regulatory system.
不难推断，这个上升的水平将成为新监管体系的基础。
A brief summary of some examples of such intents follow and will be the basis of future articles that will delve into the technical features that make the realization of these intents possible.
以下给出了此类意图的简要总结，将作为后续文章的基础，以深入讨论支持实现这些意图的技术特性。
It should not be selected on the basis of its popularity.
它的流行程度不应该作为选择的基础。
Sometimes, these can be used for the basis of a new post.
有时候这些内容可以作为一篇新博文的基础。
All the more reason for candidates to be chosen on the basis of competence, not place of birth.
候选人被选出的理由更应该是基于他们是否称职，而非出生地点在哪。
All the more reason for candidates to be chosen on the basis of competence, not place of birth.
候选人被选出的理由更应该是基于他们是否称职，而非出生地点在哪。
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