写论文摘要时以一般现在时为主。介绍背景知识时，要用一般现在时，例如：Speech recognition is the task of converting speech into 叙述研究现状时，也可以用一般现在时，例如：This essay is to analyse how the era influences corporate cultures， and to give suggestions on the building of corporate 叙述研究结果时，大多数用一般过去时，例如：Our text achieved the possibility
在2010版的word内就有这个功能。（选中要翻译的文字，点击鼠标右键弹出任务栏中就有“翻译”选项，点击“翻译”，选择英文翻译，再把光标置于要插入文本点点击插入就ok啦。另外还可以下载翻译小工具，直接进行翻译就搞定了。我帮你翻：The relationship between accounting regulation and tax law issues is a complex issue， market-oriented economic development in the course of the difference between the two will gradually have an adverse impact on economic development， how to better deal with the differences between the two has become China's economy reform process of the outstanding 。Differences in accounting standards and tax laws， and in the accounting and property tax measures taken by the different accounting and tax law， "the authenticity of the principle of" different， accounting "sound principle" and tax "payments to determine" the difference in accounting "importance of the principles "and tax" legal principle "and the accounting and tax 。differences on the" substance over form "understanding and implementation differen。Differences between accounting and tax accounting exist mainly due to the legislative goals and purposes of various tax， corporate accounting must adhere to the "accrual" basis， the enterprise must consider the International Accounting Standards， and economic Tax laws should be based on the provisions of this tax
As a monopoly industry， China's tobacco industry plays an important role in the national economy， and it has been the first tax payer for ten As a tobacco company，Shanghai Tobacco (Group) Company develops steadily and orderly However， in the context of economic globalization， especially with China's accession to the World Trade Organization in 2001 and signed The World Tobacco Control Framework Convention， China's tobacco industry will face a tough test—— on one side ， it has to compete with international bodies;on the other side， China's tobacco industry will face the dual challenges of domestic market and national Considering such kind of situation ， the company must learn about the current situation of the tobacco market ，analyse the Chinese tobacco industry's disadvantages， then forms a set of effective marketing This paper bases on the development of China's tobacco industry and The Shanghai Tobacco Group，analyses the advantages， weaknesses， opportunities and threats of the Finally， considering those analysis above，I make some suggestions for marketing strategy of Shanghai tobacco group 's
