【substance_over_form】什么意思_英语substance_over_form的翻译_音标_读音_用法_例句_在线翻译

substance over form

实质重于形式

实质重于形式(substance over form) 是指企业应当按照交易或事项的经济性质进行会计确认、计量和报告，不仅仅以交易或者事项的法律形式为依据。 6.

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实质先于形式

... subordination从属化 substance over form实质先于形式 substantive consolidation实质性合并 ...

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实质量于形式

实质量于形式（substance over form）,实质量于形式（substance,over,f...

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形式

五、实质重于形式原则按照实质重于形式(substance over form)的原则要求，企业“应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据”.

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短语

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经济学 | 法学

·2,447,543篇论文数据，部分数据来源于NoteExpress

abstract: Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will show the overall financial reality of the entity (economic substance), rather than the legal form of transactions (form).

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The essay, combining the accounting practice in our country, shows the application of the substance over form principle.

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

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In order to provide users with higher quality information, substance over form principle is used in the accounting information system of many different countries.

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

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Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。

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更多双语例句

But by elevating substance over form, Bogle overcomes the book's pedantic structure.

FORBES: Get Briefed: Jack Bogle
The tax authorities also may disregard the existence of the intermediary company based on substance-over-form principles.

FORBES: Watch Out For The Chinese Gains Tax
Under any president, preparations leading up to state visits between the United States and China tend to emphasize form over substance.

FORBES: What's In That $45 Billion?

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