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generally accepted accounting principles是什么意思,generally accepted accounting principles的意思翻译、用法、同义词、例句

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常用词典

  • 公认会计原则

  • 例句

  • First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles.

    两项课程,包括原则,方法和应用现有和拟议公认会计原则。

  • The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency.

    《公认的会计准则》便是会计行业所遵循的规则, 包括一些原则,譬如成本原则、客观原则、实现原则、一贯原则等。

  • And managerial accounting is not governed by generally accepted accounting principles.

    两项课程,包括原则,方法和应用现有和拟议公认会计原则。

  • First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP).

    两项课程,包括原则,方法和应用现有和拟议公认会计原则(GAAP)。

  • In a different century Law would have invented what we now call generally accepted accounting principles. In 1720 his grand scheme crashed and he fled into exile.

    如果身处另一个时代,也许洛能够发明出我们现在所说的公认会计原则。1720年,他的宏伟计划遭遇滑铁卢,惨遭流放。

  • In a different century Law would have invented what we now call generally accepted accounting principles.

    如果身处另一个时代,也许洛能够发明出我们现在所说的公认会计原则。

  • Identify the objectives of financial reporting. 2. Explain the meaning of generally accepted accounting principles. 3. Identify the major financial statements and other means of financial reporting.

    确认财务报导之目的2。瞭解一般公认之会计原则3。熟悉主要财务报表及运用。

  • Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by GAAP.

    管理会计不受公认会计原则的制约,而财务会计受公认会计原则的限制。

  • Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.

    通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。

  • In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.

    在许多情况下,税法和公认会计准则相似,但两者却存在实质上的不同。

  • According to the Constitution of Colombia, only Congress has the authority to issue generally accepted accounting principles.

    根据哥伦比亚宪法,只有国会有权发行一般公认会计原则。

  • If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.

    若果真如此,则可能为美国公认会计准则退出舞台铺平道路,而该准则正是美国财务报告体系的基础。

  • To comply with Generally Accepted Accounting Principles (GAAP), however, KKR believes that it must consolidate the majority of its funds (including all of its private equity funds).

    不过,为遵守一般公认会计原则(GAAP),KKR认为必须将大多数基金并表(包括所有的私募股权基金)。

  • This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles.

    新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。

  • Did you know most of the USA companies using GAAP (Generally Accepted Accounting Principles) accounting rule to do the accounting method in the past?

    你知不知道以往大部份美国公司是沿用一般公认会计原则来做会计的?。

  • GAAP (generally accepted accounting principles): Common standards that indicate how to report economic events.

    一般公认会计原则:是说明如何报告经济事件的一般…

  • The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumptions. The following are main ones…

    公认的会计原则包括下列一系列原则、概念和假设…

  • Generally accepted accounting principles (GAAP) guide accountants in their work.

    普通公认会计准绳编制指点会计任务。

  • They argue that current U. S. generally accepted accounting principles make it hard for product makers to reap the full reward of successful products quickly.

    这些公司提到,当前使用的美国会计准则使畅销产品的收入很难在短时间内较快地得到全部确认。

  • Financial accounting relies on certain standards or guides that have proved useful over the years in imparting economic data. These standards are called generally accepted accounting principles.

    财务会计依靠于公认标准或被证明提供的经济数据有所帮助的指南。

  • Generally accepted accounting principles are changed and refined as accountants respond to the changing environment.

    公认会计准则的变更和精炼使会计人员更好地应对不断变化的环 境。

  • Ken Skarbeck, an Indian expertise highlights this problem, says Companies report their earnings as net income, a figure calculated according to generally accepted accounting principles.

    肯,斯卡贝克,一个印度专家强调了这个问题,公司汇报他们的净收入,是一个根据通常接受,会计准则而计算出的数字。

  • Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.

    应纳税所得是根据所得税规则(非公认会计原则)计算的。

  • 专业解析

    一般公认会计原则(Generally Accepted Accounting Principles,GAAP)是美国的标准化会计准则体系,由财务会计准则委员会(FASB)制定并维护,用于规范企业财务报表的编制与披露。其核心目标是通过统一标准,确保财务信息的可靠性、可比性和透明度,为投资者、债权人及监管机构提供决策依据。

    主要内容包括:

    1. 会计原则:如收入确认原则(收入在实现时确认)、配比原则(费用与相关收入同期匹配)、历史成本原则(资产按取得成本计量)。
    2. 基本假设:包括会计主体假设(区分企业所有者与实体)、持续经营假设(假定企业长期存续)、货币计量假设(以稳定货币单位记录交易)。
    3. 约束条件:如重要性原则(仅披露影响决策的重大信息)、谨慎性原则(避免高估资产或收益)等。

    法律依据与应用范围:

    GAAP受美国证券交易委员会(SEC)官方认可,所有美国上市公司及非上市公司均需遵循,其权威性源于《证券交易法》及FASB发布的会计准则汇编(ASC)。国际财务报告准则(IFRS)与之存在差异,但两者趋同化进程持续推进。

    参考资料:

    网络扩展资料

    Generally Accepted Accounting Principles (GAAP) 是会计领域的核心术语,指被广泛接受并权威机构认可的会计标准体系,主要用于规范企业财务报告的编制和呈现。其核心含义可从以下方面解析:

    1.定义与组成

    GAAP 是由权威机构制定的规则、程序及行业惯例的集合,涵盖资产/负债确认、计量方法、信息披露等关键环节。例如:

    2.目的与作用

    3.应用范围

    GAAP 主要应用于美国等采用该体系的国家,与 国际财务报告准则(IFRS) 存在部分差异。例如,GAAP 更注重细节规则,而 IFRS 偏向原则导向。

    4.常见误区修正

    5.示例说明

    企业按 GAAP 编制报表时,需遵循历史成本法计量资产,并披露或有负债等潜在风险,确保信息全面性。

    如需更完整的分类或国际对比,可参考权威会计机构(如FASB)发布的官方指南。

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