“实质重于形式”原则在会计实践中的应用  

Application of the principle that essence counts more than form in the accounting practicee

作　　者：袁牧星[1] 

机构地区：[1]中南大学计财处,湖南长沙410083

出　　处：《企业技术开发》2004年第9期27-28,共2页Technological Development of Enterprise

摘　　要：文章对《企业会计制度》中新增加的“实质重于形式”的原则如何在融资租赁、收入的确定、计提坏帐准备的范围和比例及存货期末计价等方面的实施进行了分析和探讨。The article here discusses and analyses the importance of implementing the principle that essence counts more than form, which was published as the only newly-added principle in Accounting System of Enterprises, and the details of practice and enterprises, and the details of practice and implementation of the said principle in several aspects related to accounting including financing lease, the scale and the proportion of counting and proposing the bad account, the valuation of final inventory, etc.

关 键 词：会计制度 “实质重于形式”原则 融资租赁 计提坏帐 存货期末计价 

分 类 号：F23[经济管理—会计学]