“区别特征”理论，是现代语音学的一个重要组成部分。

The theorem of the distinctive features is an important component of modern phonetics.

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本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。

On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.

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犯罪预备形态是犯罪未完成形态之一，其基本特征理论上几无争议，但犯罪预备与犯意表示、阴谋犯的区别理论上仍然有不同的认识。

However, in theory there are still various views on the difference between preparation for a crime and expression of criminal intent and offense of conspiracy.

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