实质重于形式原则
- 网络Substance Over Form; Substance Over Form Principle; The Realization principle

实质重于形式原则
Substance Over Form
(4)实质重于形式原则(Substance Over Form)。如果公司构建的复杂交易(弯路)与简单的交易(直径)在经济实质上别 …
Substance Over Form Principle
实质重于形式原则 (Substance Over Form Principle)是指企业应当按照交易或事项的经济实质进行会计核算,而不应当仅仅按照 …
The Realization principle
会计英语名词解释_百度知道 ... 2,重要性原则 The Materiality principle 3,实质重于形式原则 The Realization principle ...
Substance Over Form Convention
...And Revenue Expenditure) 实质重于形式原则(Substance Over Form Convention) 指在对上市公司不确定的经济业务进行 …
economic substance over legal form
重要性原则(materiality) 实质重于形式原则(economic substance over legal form) 稳健性原则 稳健性的精神在于宁可高估负债和 …
substance-over-form approach
在“受益所有人”概念的认定问题上,实质重于形式原则(substance-over-form approach)是一项重要的认定标准。许秀芳(2005…
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