It is an abstract from an accounting practice out of theory to guide practice.
它是从会计实践中抽象出来，用以指导实践的理论。
Theory study must be based on practice and service for practice.
理论研究工作必须立足于实践，并为实践服务。
In theory, theory and practice are the same. In practice, they're not.
理论上来说，理论和实际是一样的。但实际上来说，他们则不是。
To promote the practice with theory, to revise or supplement theory with practice.
用理论来推动实践，用实践来修正或补充理论。——廖沫沙。
Theory comes from practice, and also directs practice.
理论来源于实践，又反过来指导实践。
Community theory is an important part of social theory study, while community practice and community practice model are the main part of community theory.
社区理论是社会理论研究重要组成部分，社区实务与实务模式是社区理论主体部分。
Theory is based on practice and in turn serves practice.
理论以实践为基础，又转过来为实践服务。
The theory is based on practice and in turn serves practice.
理论的基础是实践，又转过来为实践服务。
Great theory comes from great practice and plays an important role in guiding practice.
伟大的理论来自伟大的实践，同时对实践具有指导作用。
Theory begins with practice and in turn serves practice.
理论来源于实践又反过来为实践服务。
Theory is based on practice and in turn serves practice.
理论基于实践，反过来服务于实践。
At the same time, the theory is to be able to return to the role of practice that guide practice.
同时理论的作用在于能够回到实践即指导实践。
The writer brought forward the practice on care of life education in theory and in practice.
本文从理论和实践两方面阐述了关爱生命教育在高中教学中的实施。
In this article, theory was conjunct with practice, practice was guided by theory.
本文注重理论与实际的结合，以理论指导实践。
Theory is based on practice and in turn serves practice.
列宁认为理论必须为实践服务。
It is known that theory is based on practice and in turn serves practice.
众所周知，理论以实践为基础，反过来，又为实践服务。
Theory comes from practice, which will eventually guide practice, and be tested by practice.
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.
理论源于实践，最终又必将指导实践，并由实践来检验。
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