lay an emphasis on

The curriculum is an integration of all four language skills, with emphasis on speaking and listening, it will lay down a good learning foundation before primary school.

课程融合语言表达的四种技能，注重口语和听力的培养，为幼儿在升上小学前打稳良好的学习基础。

Article 10 to judge whether an enterprise has waived its control over the transferred financial asset, the enterprise shall lay emphasis on the transferee's actual ability to sell the financial asset.

第十条企业在判断是否已放弃对所转移金融资产的控制时，应当注重转入方出售该金融资产的实际能力。