问题描述：
英语翻译
实质重于形式原则是一项非常重要的会计原则.在世界经济全球化和经济活动频繁创新的现代会计社会里,这一会计原则受到世界上主要会计准则制定机构的一致推崇,成为研究的热点.经济现象越复杂,其表现的形式日趋多样化,从会计的职能来看,会计必须反映交易或事项的真实,保证会计核算信息与客观经济事实相符,同时也体现了对经济实质的尊重,而不是简单地依据法律形式.所以研究此论题我觉得非常有现实意义.
本文通过讨论实质重于形式原则的历史背景、理论内涵、影响作用等,阐述了实质重于形式原则在会计实务中的具体应用.论文集中分析对于实质与形式不相一致的交易或事项,在会计核算时,知何按照实质重于形式的原则来处理业务.
本文共包括以下四个部分：
第一部分,介绍这一原则的内涵及其产生的历史背景,内涵的表达要注重形式与实质这两个概念的区分及联系.历史背景以实例开篇从以下几点展开陈述：企业组织形式和业务的复杂化；会计信息的失真；加入WTO全球经济一体化和会计准则国际化.
第二部分,重点介绍实质重于形式原则在目前会计实务中的具体应用情况,可以从会计确认、会计政策选择、会计计量、会计记录、会计报告等几个方面分别阐述该原则的具体应用,多举一些各个方面的实例,每个方向下面再细分,譬如具体到如融资租赁方式租入资产、资产减值准备的计提、销售商品售后回购、收入的确认及合并会计报表等情况的运用.
第三部分,讨论运用实质重于形式原则应注意的一些问题.
第四部分,指出实质重于形式原则给我们的启示,强调该原则的重要性以及要运用得当,对会计和审计人员的素质和业务水平提出了挑战.
关键词：实质重于形式原则,法律形式,交易实质,会计实务
有点多了哈,有劳达人们帮忙翻一下,
问题解答：
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Substance over form principle is a very important accounting principles.In the world of economic globalization and frequent innovation of the economic activities of modern society accounting,the accounting principles are the world's leading accounting standards setting body unanimously respected,become a hot research.The more complex economic phenomena,their performance in the form of increasingly diverse,from an accounting functions,transactions or accounting must reflect the real issues to ensure that accounting information in line with the objective economic facts,but also embodies the essence of respect for the economy,Is not simply based on legal form.So I think on this subject very practical significance.
Based on substance over form principle of the historical background,the theoretical connotation,such as the effect,on the substance over form principle in the accounting practices of specific applications.Papers concentrate on the substance and form is inconsistent with the transactions or events,in accounting,to know what substance over form in accordance with the principle in handling business.
In this paper,a total of four parts including the following:
The first part,on the meaning of this principle and its historical background and meaning to the expression on the form and substance of the distinction between these two concepts,and links.Examples of the historical background to start opening statements from the following:business forms of organization and operations of the complex; accounting information distortion; accession to the WTO global economic integration and international accounting standards.
The second part,the focus on substance over form principle in the current accounting practices in the specific application,can be identified from the accounting,accounting policy choices,accounting measures,accounting records,accounting reports,and other areas were on the specific application of the principle of ,Give some more examples of the various aspects of each subdivision below the direction of,for example,specific way to rent such as finance leases of assets,the Provision for impairment of assets,sale and repurchase of goods sold,revenue recognition and accounting statements,and other merger The use of the situation.
The third part to discuss the use of substance over form principle should pay attention to some problems.
The fourth part of that substance over form principle to our enlightenment,stressed the importance of this principle and should be used properly,the accounting and auditing staff and professional level has posed a challenge.
Key words:substance over form principle,the legal form of trading in real terms,accounting practices
