spark point meaning in Chinese
火花电极
Examples
- Sparking points of light spluttered and shot past me .
闪烁的微光在我的身边流射而过。 - Presently , the research and experimentation of innovation education is being carried out all over china . as a sparking point of deepening the quality education , innovation education has attracted concern of all the society
当前，创新教育的研究与实验正在全国范围内展开，创新教育作为深化素质教育的亮点，引起社会广泛的关注。 - As an important means and carrier in educating students creative consciousness and practical ability . project - based learning is undoubtedly a hot spot , a difficult point and a sparking point in basic education reforming
研究性学习作为培养学生创新精神和实践能力的一种重要途径和载体，无疑是当今国内外基础教育改革的热点、亮点和难点。 - The sparking points of this thesis are as followings : firstly , it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly , it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly , it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly , it gives a deep study on industry value chain accounting in terms of its achievements items , e . g . accounting calculation method of industry chain , financial evaluation index of value chain , financial information sharing mode of value chain ; fifthly , it puts forward and analyses the research direction of value chain accounting on solving practical problems
本文的亮点之处在于:其一,本文对于价值链会计产生的背景、价值链会计的内涵进行了透彻地分析和总结;其二,本文首先提出了分别建立内部价值链会计和产业价值链会计来共同实现价值链会计管理体系的思想;其三,本文首先提出了内部价值链会计与erp (企业资源计划)系统共同发展的设想;其四,本文对产业价值链会计实现体系的相关内容进行了深入研究,如产业链会计信息核算方法、价值链财务评价指标、价值链财务信息共享模型等;其五,本文分析了价值链会计在解决实务问题方面的运用前景。