燈塔理論 的英文怎麼說

中文拼音 [dēngtǎlǐlún]
燈塔理論 英文
lighthouse theory
  • 燈 : 名詞1. （照明等用的發光器具） lamp; lantern; light 2. （燃燒液體或氣體用來對別的東西加熱的器具） burner 3. （俗稱電子管） valve; tube
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 燈塔 : lighthouse; pharos; beacon燈塔二極體 lighthouse diode; 燈塔費 light dues; 燈塔稅 lighthouse dues; 燈塔學 pharology
  • 理論 : theory
  1. It is generally known that a static translation theory, on the one hand, is a beacon light to translators, but it is also a handicap which binds or limits translators

    靜態的翻譯理論一方面是指引譯者的燈塔，另一方面又容易束縛他們的手腳。
  2. In the next, the paper focuses on explaining the recognition of waterway fixed assets, and puts forward if the potential service from port facility such as bulwark, navigation mark, beacon and so on, which bear the property of public goods can not be dominated or possessed by the corporation which constructed them, the expenditure of construction and repairs should be treated as the expense of the year ; if the potential service can be dominated by the corporation or other port corporations pay for the use of above - mentioned port facilities, then the expenditure of construction should be regarded as the cost of fixed assets

    由於水運固定資產具有其本身的特性，它的確認一直是水運會計理論界的一個難題。本文提出：如果防波堤、航標、燈塔等具有公共產品性質的港務設施的服務潛能不能為企業所擁有、控制，那麼就應將建造、修理支出作為本期費用；如果它們的服務潛能為企業所擁有或者因其它港口企業使用它們而使本企業受惠，那麼就應將有關上述設施的成本支出計入固定資產進行確認及核算。
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