英德
有道
百度
谷歌
图片
维基
百科
实质性测试 [shí zhì xìng cè shì]
substantive test
- 实质性程序可以被分为交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中的会计信息的完整性、正确性及合法性提供审计证据。
Substantive tests can be defined as those tests of transactions and balances seeking to provide audit evidence as to the completeness, accuracy and validity of the information contained in the accounting records or in the financial statements. - 跨媒体广告销售的激励组合大多数都还未经过测试，对销售人员来说，比起以前售卖单一媒体的广告比如电视或报纸广告，这种多媒体捆绑的实质性回报还不是很足够。
The incentives packages for cross-media ad sales are largely untested, and perhaps are not substantial enough for salespeople to be enticed to sell multi-media packages over selling the same old monomedia ads either TV or newspaper ads.
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