| 1. | Your objections do not touch the point at issue .
你提的反对意见与问题的实质无关。 |
| 2. | In discussing this problem we ought to keep to the point at issue
讨论这个问题时,我们应该抓住分歧点。 |
| 3. | So the theory and application of the intangible assets are the points at issue in the field of financial accounting
因此，无形资产会计的理论与实务便成为近年来财务会计领域争论的焦点。 |
| 4. | It seemed to her that the whole point at issue was a personal struggle between granddad and longcoat , as she called bennigsen to herself
她觉得，一切不过是发生在“老爷爷”和穿长袍者之间的个人争吵，她管贝尼格森叫穿长袍者。 |
| 5. | In the course of fund ' s development , what function did security investment fund do on stabilizing security market is the point at issue
但是，在证券投资基金的实际发展过程中，其到底能否对股市起到稳定作用一直是舆论争论的焦点。 |
| 6. | But with numerous fine legal points at issue , the outcome is uncertain . an unfavourable ruling would send a chill through boardrooms , and not only in america
尽管该案证据确凿，但结果仍不明朗。一项无法让人满意的裁决不仅在美国也将给整个交易市场送去阵阵寒意。 |
| 7. | First , the author introduces some points at issue about strict liability , e . g . the deterrent of strict liability , the efficiency of strict liability , and the constitutionality of strict liability
在该部分中，笔者首先对有关严格责任存在是否合理的几个焦点问题，如严格责任的威慑力、严格责任的效率、严格责任的合宪性进行了介绍。 |
| 8. | The market efficiency is always one point at issue in the fields of finance and investment theories and application , and it is also an important characteristic hypothesis to distinguish behavioral finance and standard finance
一直以来,市场是否有效在融资和投资理论与实践体系中是争论焦点之一,同样也是行为金融区别于标准金融的重要特征假设。 |
| 9. | But with the economic reform , development of capital market and the accounting reform , the spread of earnings management has caused accounting information inconsistent with the facts . which has become the point at issue . this dissertation began its research in such a background
但随着经济体制的改革、资本市场的发展以及有关会计法规的变化，过度的盈余管理在我国开始蔓延，已经造成严重的会计信息失真，成为全社会关注的焦点。 |
| 10. | The obvious contrast between theory and reality shows that , in order to realize sustainable development , we should think about the theory of sustainable development and economic development , including the practice of the sustainable development . and the central point at issue , we should not only seek for searching for a new economic development pattern and economic development theory , but also search for the way of practice
这种理论与现实之间的明显反差表明要真正实现经济发展的持续性，就需要对经济发展理论和可持续发展理论，包括对可持续发展的实践要进行回顾与思考，寻找问题的实质，探寻一种新的经济发展模式和经济发展理论，并积极探索其实现的经济途径。 |
