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。
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。
The essay, combining the accounting practice in our country, shows the application of the substance over form principle.
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 .
该原则强调了一种选择，而且具有明显的倾向性，即在实质与形式两者之间偏重于实质而不是形式。
The principle emphasizes a choice, which has obvious orientation that embodies not only a particular stress on the form but also on the essence between the forms.
“正常交易原则”是采用“实质重于形式”的标准对个案进行分析的方法。
Under this approach, investments are reviewed using a'substance over form' criterion on a case-by-case basis.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
基本会计原则中的相关性、可靠性、实质重于形式、充分披露等原则与合并会计关联密切。
The basic accounting principle has general directive significance in combination accounting, especially Relevance, Reliability, Materiality, and fully revealing.
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