1、
Substance over form is an important principle in accounting.
实质重于形式(substanceover form)原则是会计核算中应遵守的重要原则.
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2、
Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.
在存在着“作假帐”和表外融资的情况下,资产的实质比形式更重要.
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