The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.
Chapter one is the basic theory on criterion of administrative liability.
第一章为行政责任的归责原则之基础理论。
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The basic view is that the limited liabilityof shareholders is not based on the legal logic and it is established by law for the reason of economic rationalism.