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单词
substanceoverform
释义
ˌsubstance over ˈform
phrase
(
Accounting
会计
)
the important idea that a company's financial records should show what has actually happened, including what it actually owns or is owed, not just the legal form of pieces of business
实质重於形式(公司会计核算中应遵守的重要原则)
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更新时间:2025/7/31 8:44:58