substance over form

英式音标：[ˈsʌbstəns ˈəuvə fɔ:m]

美式音标：[ˈsʌbstəns ˈovɚ fɔrm]

词汇分类：会计专业英语词汇表,CFA一级必备词汇,2012年度注册会计师全国统一考试辅导教材：英语

词义：

释义

实质重于形式；

英英释义

Substance over form

Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will show the overall financial reality of the entity (economic substance), rather than the legal form of transactions (form).

以上来源于:Wikipedia

用法：

权威例句

Substance over form

Substance over form

Substance over form

Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay

Substance over form in auditing and the auditor's position of public trust

Accounting for leasehold property in the UK: A triumph of substance over form?

Substance over form : en redovisningsrättslig studie

Using a folk story to generate discussion about substance over form

The Tension between Textualism and Substance-Over-Form Doctrines in Tax Law

The doctrine of substance over form

The Fiduciary Study: A Triumph of Substance Over Form?

Use the Substance-over-Form Convention to Regulate the Related Transaction

Bringing Down the Bedroom Walls: Emphasizing Substance Over Form in Personalized Abuse

造句：

1. Many banksó failings exposed the triumph of form over substance.

许多银行的倒闭揭示了重形式而不重实质的问题。

youdao

2. 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 .

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。

youdao

3. 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。

youdao

4. A criticism often directed towards this form of evaluation is that it promotes style over substance, rewarding entertaining speakers or lenient graders at the expense of scholarship.

它通过奖励娱乐扬声器或奖学金而牺牲的宽松年级的物质促进风格经常针对这种形式的评价的批评。

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5. The essay, combining the accounting practice in our country, shows the application of the substance over form principle.

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。

youdao

6. The essay, combining the accounting practice in our country, shows the application of the substance over form principle.

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。

youdao

7. substance over form

实质重于形式

-- 来源 -- 英汉 - 翻译参考[网络]

8. Substance over form principle requires enterprises should not be basis of legal form but of economic

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。

-- 来源 -- dict.cnki.net