法則區別說 的英文怎麼說
中文拼音 [fǎzéqūbiéshuō]
法則區別說
英文
statute theory-
This part briefly presents mainstream viewpoint on such topic at the first place. then, it discusses author ’ s personal opinions point by point on several subjects, such as essence, status, types and outcome of overlapping of articles and differences between overlapping of articles and imaginative joinder of offenses
該部分首先介紹了我國關於法條競合理論的通說，然後，依次分析了本文對於法條競合的性質、地位、形態、處理原則、法條競合與想象競合的區別的見解。The cultural relics of the middle ancient times and dunhuang manuscripts about samantabhadra belief have helped point out the difference in the crosslegged sitting of samantabhadra then from that later on as well as some mistakes in former researches
據敦煌地區發現的中古普賢文物文獻，普賢變中普賢跏跌坐法與後世有所區別， 《普賢菩薩說證明經》則不但識別有訛，且實際上包括了兩種形成於不同時代、性質也有所不同的小經。There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。All the legal doctrines belong to two major batches according to their attitude toward legislation and law : one group is represented by legal positivism, the other include natural law, historical jurisprudence and sociological jurisprudence, etc. the former maintains that legislation equals to law and authority is the basis of law, while the latter believe that law is different from legislation
如果以是否區別制定法與法律作為判別標準，諸種法律學說就可以被劃分成兩個陣營：一方以實證主義法學為代表；另一方則包括自然法學、歷史法學和社會學法學等學說。前一派主張所謂法律就是制定法，立法者的權威是法律成立的根據。后一派則認為制定法之外，另有「法律」存在，制定法要以其為準據。分享友人