は
1. indicates sentence topic
2. indicates contrast with another option (stated or unstated)
3. adds emphasis
指示句子的主题；表示与另一选项（无论是否明确提及）形成对比；表示强调
とする
1. to try to ..., to be about to do ...
2. to decide to ...
3. to take as, to treat as, to regard as
4. to use for
5. to suppose that (such) is the case, to assume
6. to decide that, to think that
7. to make into, to change into
8. to feel (e.g. afte...
作为，对待；作为，认为；用作；试图……，打算……
