交易或事项（交易事项）又指会计事项，或经济业务，是指会计主体与信息用户相关,并且导致经营实体的各项资产和权益发生变化的经济事项。
已经被记录的交易和事项确实发生并且该交易或事项跟企业相关。
Transactions and events that have been recorded have occurred and pertain to the entity.
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。
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 .
非常项目是相对于经常项目而言的一些非正常或非经常的交易或事项，依照盈利的持续性原理，它是持续性最弱的项目。
Extraordinary items are some unusual or infrequent transactions or events on contrary to frequent items. According to persistence of earnings, they are the weakest items in persistence.
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