Substance Over Form" Principle and its Applications;
“实质重于形式”原则及其应用
Application of substance over form principle in new accounting standards
实质重于形式原则在新会计准则中的应用
The new accounting standards,however,change the taking gifts and donations into gains and show the materiality,substance over form,and conception of comprehensive income to achieve international convergence.
企业接受非现金资产捐赠的会计处理大致经历了四个阶段,前三个阶段的主要特点是以资本公积和应交所得税为主线,对会计处理进行变化;而新会计准则改变了作为资本公积处理的做法,还原捐赠的"利得"本质,体现了重要性原则、实质重于形式原则和全面收益观点,实现了与国际惯例趋同。
This article mainly narrates the definition of substance over form principle and how this principle is specifically applied in the aspects of economic item recognition,accounting estimate and financial statement etc,it also discusses the significance of this principle in improving accounting information quality.
本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。
Well, I guess I can write on the back, too. Who says quality is more important than quantity ?
对了，我可以写到背面。 谁说质重于量？
Well, I guess I can write on the back, too. Who say quality is more important than quantity?
对了，我可以写到背面。谁说质重于量？
An Approach of Identifying Customer Requirements Weights Based on House of Quality;
基于质量屋的顾客需求权重确定方法
Order of Link Trait Based on Significance and Reliability
基于重要度和可靠度的路段质量排序
Evaluation of City Environment in Chongqing Based GIS
基于GIS的重庆市城区环境质量评价
Research on QoS of Reconfigurable Network
基于可重构网络的服务质量(QoS)研究
which will issue certificates of quality and weight.
出具质量和重量证明书，
Quality is even more important than quantity.
质量比数量更为重要。
Quality often matters more than quantity.
质量往往比数量更重要。
Most important issues remain quality of parts and flow of foundry.
最重要的问题在于零件的质量和铸造的流程。
Cultivated Land Quality Evaluation Based on Grain Productivity in Chongqing;
基于粮食生产能力的重庆市耕地质量评价研究
The Reconstruction Algorithm of Neural Fibers in the Brain White Matter Based on Diffusion Tensor;
基于扩散张量的脑白质内神经纤维的重建算法
Weight confirming method based on hierarchical house of quality;
基于递阶质量屋的设计要求权重计算方法研究
Cultivated land quality evaluation among hills and mountains of Chongqing City based on GIS;
基于GIS的重庆市丘陵山地耕地质量评价与比较
A Model Based on Double Principal-agent to Screen product Quality;
基于双重委托代理的产品质量甄别模型
Build-up & Checkout of Evaluation Model of Cultivated Land of Chongqing, Baced on GIS;
基于GIS的重庆市耕地质量评价模型建立与检验
The Essential Power of Human Consist in Aesthetic Judgement;
人的本质力量在于审美——重读朱光潜《谈美书简》
On a Standpoint for Education Quality for Teacher in Service Training Based on the Reconstruction of Instructional Practices;
基于教学实践重构的教师职后教育质量观初探