阐述了五种会计核算形式。
Have explained that five kinds of accountants check and calculate the form.
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 .
财务公开流于形式，监督无力。 而对于黑龙江省农村专业合作经济组织会计核算问题系统化的分析研究目前还是个空白。
So, it is urgent to the analysis and research with systematized professional cooperative accounting problem of rural special cooperate-economic organization in Heilongjiang Province.
会计核算是会计计算值形式的金钱或单位。
Accounting measurement is computation of accounting values in the form of money or units.
会计核算是会计计算值形式的金钱或单位。
Accounting measurement is computation of accounting values in the form of money or units.
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