The learning of every phase is started from practice, and the circulation teaching model of practice-theory-practice again-learning theory again is adopted.
而在每一阶段的学习中，采取实践-理论-再实践-再理论的循环教学模式。
2
The idea of idea guide practice, practice correct theory is putting thougts and actions into one.
这个跟理论指导实践，实践更正理论一个道理，这就是思行合一。
3
It is an abstract from an accounting practice out of theory to guide practice.