关于破产管理人的法律地位，理论界的代表性学说主要有代理说、职务说、破产财团代表说和破产财产受托人说。

The representation theories of legal status of the bankruptcy administrator are surrogate, duty, insolvent consortium and trustee.

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本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。

Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.

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So, I don't want somebody coming in with an attorney saying,well, the question looked a little bit like 39, but it's not exactly.

我不希望有人带着个,代理人来和我说，问题看着和39有点像，但又不完全一样。

麻省理工公开课 - 固态化学导论课程节选

So Can you explain that, India and Parkistan fighting a proxy war in Afghnastan?

所以，您能解释一下，为什么说印度和巴基斯坦在打一场代理人战争吗？

普林斯顿公开课 - 国际座谈会课程节选

India, and Parkistan, many would say fighting a proxy war in Afghnastan.

许多人会说印度和巴基斯坦是在打一场代理人战争。

普林斯顿公开课 - 国际座谈会课程节选