2) Qality is better than quantity.
质胜于量。
3) weight (mass)
重量(质量)
4) Not quantity but quality.
要质胜于量。
5) Substance Over Form
实质重于形式
1.
Substance Over Form" Principle and its Applications;
“实质重于形式”原则及其应用
2.
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
3.
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。
6) substance over form principle
实质重于形式
1.
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。
补充资料：质重
1.诚朴敦厚。 2.实密厚重。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条