| 单词 | substance over form |
| 释义 | substance over form substance over form phrase
(Accounting ) 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 |
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英汉经管词典收录了11049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。