As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.

从总体上看，我国环境会计还处于基础理论阶段，研究内容缺乏系统性，研究成果尚欠实践指导性。

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Combination of teaching and enterprise is the basic way to foster technical applied accountant in higher junior colleges.

教学与企业相结合是高职高专培养会计技术应用型人才的基本途径。

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As the basic recording and interpretation is left to software and expert systems, the necessity to have a systems Accountant overseeing the accountancy system becomes ever more important.

由于软件和专家系统只剩下简单的记录和说明工作，用一个系统会计账户去检查会计系统变得很重要。

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And, yes, at the margins there will always be tough decisions, but fundamentally no one can both believe in the American health care system and the professionals who provide that health care who believes in proper management believes you should sacrifice basic quality of care to the decision made by an accountant to make the bottom line of an HMO bigger.

CNN: Transcript: Clinton speaks on patients' bill of rights