After hard but unsuccessful fighting, the captain of the ship struck the flag . 苦战失利后，船长降旗投降。
2.
After a long battle the pirate captain struck his flag 久战之后，海盗船长降旗投降。
3.
Before the flag that l take pride upon 在降旗仪式结束前我自豪的宣布
4.
Pay allegiance to the flag descending 降旗时应该显示出你的忠诚
5.
Surveying the theories and practice all over the world , the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party . however , america and england tend to infringement responsibility , because they think there is n ' t strict contract relations between accounting and the third party , and cpa against the liability stipulated in advance . the third party can be devided to the direct third party , the predicted third party and the third party which can be predicted reasonably 纵观世界各国学说与实践，德国等大陆法系国家一般主张为契约责任，这主要是以默示的信息提供契约，具保护第三人效力的契约，契约缔结上的过失等理由为依据；而英美法系国家，判例和学说趋向降旗认定为一种侵权责任，因为会计师与第三人之间并无严格意义上的契约关系，虽然对注册会计师而言，第三人具有合理的可被预见性，但第三人毕竟是不确定的多数人，因而会计师违反的是法律事先规定的义务，侵犯的是一般公民的权利，是绝对权，只能依侵权行为的责任构成追究责任。
