| 单词 | substance over form |
| 释义 | substance over form substance over form An important concept in accounting, according to which transactions and other events are accounted for by their commercial reality rather than their legal form. Off-balance-sheet finance and creative accounting depend on accounting according to the legal form, often established in complex agreements. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。