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实质重于形式

网络Substance over form; substance overfo

实质重于形式

实质重于形式

实质重于形式

Substance over form

实质重于形式（Substance Over Form）原则，按IASC的解释，是指若资料要想如实反映其所拟反映的交易或其他事项，那就 …

substance overfo

...tedfinancial statements)、实质重于形式(substance overfo )、重要性(ma．teriabili~)。

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Essence is more important than modality .

实质重于形式。

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The third part to discuss the use of substance over form principle should pay attention to some problems .

第三部分，讨论运用实质重于形式原则应注意的一些问题。

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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。

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The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form ;

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

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On Particular Application of Essence Outweighing Principle to Business Accounting in Accountant

浅谈实质重于形式原则在会计核算中的具体运用

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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

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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

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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

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Views on the Principle of Substance over Form and the Accounting Professional Judgment

实质重于形式与会计职业判断

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Embodiment of "the Essence is more Important than Form " Principle in the New Accounting System

“实质重于形式 ”原则在新会计制度中的体现

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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

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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

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Essence Weighing on Form Principle and Account Career Judgement

实质重于形式原则的运用与会计职业判断

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The Regulation of Substance Being Weighter Than Form Affects Income Tax

实质重于形式原则对所得税的影响

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