As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.

会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。

youdao

The talents'training objective in higher vocational education is the most basic and fundamental question, also is the work starting point and the home to return to.

高等职业教育人才培养目标是高等职业教育人才培养活动中最为基本的又最为核心的问题，也是高等职业教育人才培养工作的出发点与归宿。

youdao

Lee also admits that his starting point for the underrated and overrated lists is not objective.

FORBES: The Most Underrated Jobs 2012

The assisted movement could mean quicker recovery and the objective data collection should reduce the amount of trial and error involved in determining a starting point for exercises.

ENGADGET: vi-RABT improves ankle rehabilitation with virtual reality and robotics