States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.

阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。

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Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.

首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。

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The scope and connotation of hospital accounting expenditure have changed at the same time. Hospitals should adjust cost management to meet the needs of the new version.

由于医院会计支出范畴和内涵发生了变化，医院全成本核算也应作相应调整，以适应新制度的要求。

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