所有的理论都来源于实践，并反过来为实践服务。
All theories originate from practice and in turn serve practice.
它是从会计实践中抽象出来，用以指导实践的理论。
It is an abstract from an accounting practice out of theory to guide practice.
用理论来推动实践，用实践来修正或补充理论。——廖沫沙。
To promote the practice with theory, to revise or supplement theory with practice.
理论研究工作必须立足于实践，并为实践服务。
Theory study must be based on practice and service for practice.
理论源于实践，最终服务于实践。
理论来源于实践，又反过来指导实践。
任何理论都来源于实践，反过来为实践服务。
All theories originate from practice and in turn serve practice.
法学实践教学后继，架通理论与实践；
The method learns the fulfillment teaching subsequence, theories and practice.
理论必须以实践为基础。以实践为基础。
理论以实践为基础，又转过来为实践服务。
理论的基础是实践，又转过来为实践服务。
The theory is based on practice and in turn serves practice.
理论来源于实践又反过来为实践服务。
伟大的理论来自伟大的实践，同时对实践具有指导作用。
Great theory comes from great practice and plays an important role in guiding practice.
首先是理论来自实践，然后理论又指导实践。
Theories stem from practice first, then can direct practising.
理论基于实践，反过来服务于实践。
同时理论的作用在于能够回到实践即指导实践。
At the same time, the theory is to be able to return to the role of practice that guide practice.
二是着力提高实践能力，切实用党的科学理论指导工作实践。
Second, energetically improving the capacity of practice guided by the Party's scientific theories.
理论源于实践又必将指导实践，特别是在经济领域。
Theories derive from practice as well as guide them, especially in the economic field.
理论源于实践，最终又必将指导实践，并由实践来检验。
Theory comes from practice, which will eventually guide practice, and be tested by practice.
众所周知，理论以实践为基础，反过来，又为实践服务。
It is known that theory is based on practice and in turn serves practice.
没有理论指导的实践是盲目的实践。
没有理论指导的实践是盲目的实践。
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