概念是人的理性认识。

Concepts are attached to man's rational knowledge.

理性认识依赖于感性认识，感性认识有待于发展到理性认识，这就是辩证唯物论的认识论。

Rational knowledge depends upon perceptual knowledge and perceptual knowledge remains to be developed into rational knowledge -- this is the dialectical-materialist theory of knowledge.

如果以为理性认识可以不从感性认识得来，他就是一个唯心论者。

He would be a spiritualist if he didn't think rational knowledge comes from perceptual knowledge.

会计理论是人类在漫长的会计实践的基础上，经过人类思维运动所产生的理性认识。

Accounting theory is rational knowledge which is based on accounting practice and is the result of human reasoning.

面对已经取得的成绩，我们应该保持谨慎的心态，理性认识风电产业的综合效益。

Facing result which already obtained, we should maintain the reason the point of view, the rational knowledge wind electricity industry combined earnings.

教育理论是经过一定程度的抽象与概括，以简约、纯粹的方式来呈现的有关教育的理性认识。

Educational theory is rational knowledge about education which is showed with simple, pure ways after a certain level of abstraction and generalization.

音乐欣赏课存在着如何把握好情感体验和理性认识的关系问题，两者的关系如何处理好，是音乐欣赏课获得良好收益的关键。

How to balance the Emotional awareness and rational knowledge, that is a problems in the music listening lesson. That's a key for access.

“烟瘾比对疾病的任何理性认识都要强。”罗兰德里如此说。

“Cigarette addiction was stronger than any rational aspect of the illness, ” Mr. Rorandelli said.

“烟瘾比对疾病的任何理性认识都要强。” 罗兰德里如此说。

“Cigarette addiction was stronger than any rational aspect of the illness,” Mr. Rorandelli said.

该课程是日语专业的任选课，目的在于提高学生对日语的理性认识能力。

This optional course aims at improving students' rational comprehension of the Japanese language.