商业实质是指必须是换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同，或者是换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是重大的。
当下，当代艺术大体上是通过其商业实质来界定的，越发局限在城郊边缘为特定目的而建造的艺术区内。
At present, contemporary art has been largely defined by its commercial nature and increasing confinement to purpose-built art districts in the remote outskirts of the city.
第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。
Article 5when determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.
电视商业广告也许看上去更加专业，但要当心别把表面光彩误当作实质。
Television commercials might seem more professional, but beware of mistaking the gloss for the content.
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