语言记载着民族的物质与精神的历史，是民族文化的地质层。
Language records the history of the national matter and spirit, and reflects the national culture.
保险公司的企业文化建设应从精神层、制度层和物质层三大层面协调进行。
The construction of enterprise culture of insurance companies should be coordinated in three aspects, namely, spiritual aspect, institutional aspect and material aspect.
足球作为文化现象，是由器物层、制度层和精神层三者有机结合的统一体。
As one of cultural phenomenon football is an organic unity which is composed of the levels of implements, institution and spirit.
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