实质重于形式,Substance Over Form
1)Substance Over Form实质重于形式
1.Substance Over Form" Principle and its Applications;“实质重于形式”原则及其应用
2.Application of substance over form principle in new accounting standards实质重于形式原则在新会计准则中的应用
3.The new accounting standards,however,change the taking gifts and donations into gains and show the materiality,substance over form,and conception of comprehensive income to achieve international convergence.企业接受非现金资产捐赠的会计处理大致经历了四个阶段,前三个阶段的主要特点是以资本公积和应交所得税为主线,对会计处理进行变化;而新会计准则改变了作为资本公积处理的做法,还原捐赠的"利得"本质,体现了重要性原则、实质重于形式原则和全面收益观点,实现了与国际惯例趋同。
英文短句/例句

1.A Probe into the Accounting Principle that Essence is More Important than Form and its Application;浅谈“实质重于形式"的会计原则及运用
2.Evolution of Ramsay Principle in British Taxation;英国反避税“实质重于形式”原则的演变
3.Application of the principle"essence is more important than form" on accounting;“实质重于形式”原则在会计中的运用
4.Application of the accounting principle“quiddity is more important than modality”in the accounting practice“实质重于形式”核算原则在会计实务中的应用
5.APPLICATION OF SUBSTANCE OVER FORM PRINCIPLE IN ACCOUNTING PRACTICE实质重于形式原则在会计实务中的具体应用
6.Application of principle of substance over form in accounting practice;实质重于形式原则在会计实务中的运用
7.Application of the principle that essence counts more than form in the accounting practicee;“实质重于形式”原则在会计实践中的应用
8.The Applications of the Substance Over Form Principle to the Practices in Accounting;实质重于形式原则在具体会计实务中的运用
9.Clarify the Principle of Essence Weightier Than Forms in Accounting Practice;澄清实质重于形式原则在会计实务中的运用
10.Theory and Application Principle of Essence Weightier Than Form in Accounting会计核算实质重于形式原则的理论及应用
11.Analysis on Substance over Form Principle Applied in Anti International Tax Avoidance Measures;论反国际避税措施中的“实质重于形式”原则
12.The Application of the Principle in Accounting Calculation:Essence is more Important than Form;论实质重于形式原则在会计核算工作中的运用
13.The Applying Examples of Substance over Form in New Accounting Principles;实质重于形式原则在新会计准则中的应用举例
14.On Exertion of Essential Overweighting Form Principle in Accounting of our Country;浅谈实质重于形式原则在我国会计中的运用
15.Application of Substance over Form Principle to Independent Audit in China;论实质重于形式原则在我国独立审计中的运用
16.Application and Deviation of "Essence Greater than Form" Principle in Accounting;实质重于形式原则在会计核算中的运用及背离
17.Research on the Application of "Substance over Form" in the New Accounting Standards试论新会计准则下实质重于形式原则的应用
18.Discussion on Application of "Substance over Form" Principle in Accounting浅析“实质重于形式”原则在会计核算中的应用
相关短句/例句

substance over form principle实质重于形式
1.This article mainly narrates the definition of substance over form principle and how this principle is specifically applied in the aspects of economic item recognition,accounting estimate and financial statement etc,it also discusses the significance of this principle in improving accounting information quality.本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。
3)substance over form principle实质重于形式原则
1.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。
2.The essay, combining the accounting practice in our country,shows the application of the substance over form principle.结合会计实务 ,说明实质重于形式原则在会计实务中的运用。
4)substance over form实质量于形式
5)substance over form实质先于形式
6)form and substance形式与实质
1.Both the form and substance of a crime center on criminal law and criminology and have some impact on the implementation of the rule of nullum criomen sine lege.犯罪概念的形式与实质,是刑法理论犯罪界说的焦点,并且由此涉及到对于罪刑法定原则的贯彻。
延伸阅读

实质量于形式(substanceoverform)  当某一事项的经济实质和法律形式并不一致时,会计更强调经济南,并按照经济实质进行会计核算和会计报告。例如,融资租入的固定资产,从法律形工来看,其在租赁期的产权并属于承租人,但从经济实质看,承租人已拥有使用该资产的一切权利,这同自己购买的资产没什么两样。所以会计准则要求在资产负债表中把它们列为承租人的资产和负债。国际会计准则在确定这项财务报表的质量要求时。所交易或其他事项,那就必须根据它们的实质和经济现实,而不是仅仅根据它们的法律形式进行核算和反映。