它是从会计实践中抽象出来，用以指导实践的理论。
It is an abstract from an accounting practice out of theory to guide practice.
自然，理论的力量和目的在于给实践（文本批评）以有力的指导。
Off course, The power and aim of theory lies in the forceful guidance for practice.
理论来源于实践，又反过来指导实践。
理论是实践的指导。
有效性教学理论对实践具有强大的指导作用。
The effective teaching theory has strong guidance functions to practice.
因此，高尔夫旅游的研究具有重要的理论和实践指导意义。
So the study of Golf tour has important theoretic and practice guidance meaning.
体育教育从理论到实践，无不受体育教育思想的指导。
The theory and the practice of physical education are both directed by physical education ideology.
要用模糊理论指导大学英语教学实践和理论研究。
We should apply fuzzy theory to the teaching practice and theoretical research of college English.
理论指导实践。
理论是指导实践的基础。
希望研究的内容对理论有所指导，对实践有所帮助。
The research content has the instruction to the theory, has the help to the practice.
它必须以正确理论为思想指导，以社会实践为现实依据。
It must take correct theory as guidance and social practice as basis.
理论指导实践。
最后，理论指导实践。
伟大的理论来自伟大的实践，同时对实践具有指导作用。
Great theory comes from great practice and plays an important role in guiding practice.
此部分是全文的落脚点和归宿，体现着理论指导下的具体实践。
This part is the final part of the paper. Contains the practice under the theory.
首先是理论来自实践，然后理论又指导实践。
Theories stem from practice first, then can direct practising.
无论在理论上还是在实践上都有一定的指导意义。
It is very meaningful and instructive not only on theory but also in reality.
原子模式理论不仅具有理论价值，更具有实践的指导意义。
The atomic theory is valuable not only in theory, but also in practice.
同时理论的作用在于能够回到实践即指导实践。
At the same time, the theory is to be able to return to the role of practice that guide practice.
此问题的研究不仅具有重要的理论价值，更具有重要的实践指导意义。
To study this problem is not only important theoretical value, but also important practical significance.
辅导员队伍建设实践缺乏系统的理论指导，缺乏具体的保障制度。
Third, the group building for counselors is lack of systematic theory, and specific assurance system.
二是着力提高实践能力，切实用党的科学理论指导工作实践。
Second, energetically improving the capacity of practice guided by the Party's scientific theories.
理论源于实践，最终又必将指导实践，并由实践来检验。
Theory comes from practice, which will eventually guide practice, and be tested by practice.
这一研究对公司治理理论和管理实践具有重要的指导意义。
This study bears relevance to corporate governance theory and practice.
本研究对拓展爆炸硬化在实践中的应用领域具有重要的理论指导意义。
It is theoretically significant to the development of material explosion hardening in application.
本研究对拓展爆炸硬化在实践中的应用领域具有重要的理论指导意义。
It is theoretically significant to the development of material explosion hardening in application.
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