
公認會計原則
First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles.
兩項課程,包括原則,方法和應用現有和拟議公認會計原則。
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.
《公認的會計準則》便是會計行業所遵循的規則, 包括一些原則,譬如成本原則、客觀原則、實現原則、一貫原則等。
And managerial accounting is not governed by generally accepted accounting principles.
兩項課程,包括原則,方法和應用現有和拟議公認會計原則。
First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP).
兩項課程,包括原則,方法和應用現有和拟議公認會計原則(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.
如果身處另一個時代,也許洛能夠發明出我們現在所說的公認會計原則。1720年,他的宏偉計劃遭遇滑鐵盧,慘遭流放。
In a different century Law would have invented what we now call generally accepted accounting principles.
如果身處另一個時代,也許洛能夠發明出我們現在所說的公認會計原則。
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.
确認財務報導之目的2。瞭解一般公認之會計原則3。熟悉主要財務報表及運用。
Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by GAAP.
管理會計不受公認會計原則的制約,而財務會計受公認會計原則的限制。
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
通用會計準則規定,已入賬的商譽在最長不超過4年的期限内攤銷到費用賬戶。
In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
在許多情況下,稅法和公認會計準則相似,但兩者卻存在實質上的不同。
According to the Constitution of Colombia, only Congress has the authority to issue generally accepted accounting principles.
根據哥倫比亞憲法,隻有國會有權發行一般公認會計原則。
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,則可能為美國公認會計準則退出舞台鋪平道路,而該準則正是美國財務報告體系的基礎。
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).
不過,為遵守一般公認會計原則(GAAP),KKR認為必須将大多數基金并表(包括所有的私募股權基金)。
This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles.
新的一般公認會計原則賦予經理人根據其持有有價證券的目的來進行分類。
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國公司是沿用一般公認會計原則來做會計的?。
GAAP (generally accepted accounting principles): Common standards that indicate how to report economic events.
一般公認會計原則:是說明如何報告經濟事件的一般…
The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumptions. The following are main ones…
公認的會計原則包括下列一系列原則、概念和假設…
Generally accepted accounting principles (GAAP) guide accountants in their work.
普通公認會計準繩編制指點會計任務。
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.
這些公司提到,當前使用的美國會計準則使暢銷産品的收入很難在短時間内較快地得到全部确認。
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.
財務會計依靠于公認标準或被證明提供的經濟數據有所幫助的指南。
Generally accepted accounting principles are changed and refined as accountants respond to the changing environment.
公認會計準則的變更和精煉使會計人員更好地應對不斷變化的環 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,斯卡貝克,一個印度專家強調了這個問題,公司彙報他們的淨收入,是一個根據通常接受,會計準則而計算出的數字。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
應納稅所得是根據所得稅規則(非公認會計原則)計算的。
Generally Accepted Accounting Principles (GAAP) 是會計領域的核心術語,指被廣泛接受并權威機構認可的會計标準體系,主要用于規範企業財務報告的編制和呈現。其核心含義可從以下方面解析:
GAAP 是由權威機構制定的規則、程式及行業慣例的集合,涵蓋資産/負債确認、計量方法、信息披露等關鍵環節。例如:
GAAP 主要應用于美國等采用該體系的國家,與 國際財務報告準則(IFRS) 存在部分差異。例如,GAAP 更注重細節規則,而 IFRS 偏向原則導向。
企業按 GAAP 編制報表時,需遵循曆史成本法計量資産,并披露或有負債等潛在風險,确保信息全面性。
如需更完整的分類或國際對比,可參考權威會計機構(如FASB)發布的官方指南。
"通常被接受的會計原則"是指在特定的國家或地區中廣泛接受和使用的會計準則。以下是有關這一術語的詳細解釋:
"通常被接受的會計原則"是為了确保財務報表在不同公司和行業之間的可比性而制定的。這些原則提供了一套标準的規則和要求,以确定會計師如何記錄、分類和報告財務信息。
通常被接受的會計原則通常由專業組織或政府機構制定和發布。在美國,這些原則由美國會計準則*********(FASB)發布。在歐洲,這些原則由歐洲會計準則*********(EASC)發布。這些原則通常涵蓋財務報表的編制、會計記錄和報告要求以及會計準則的解釋和應用。
在美國,"通常被接受的會計原則"的另一個常用術語是"GAAP",即"通用會計準則"。在歐洲,"國際財務報告準則"(IFRS)是通常被接受的會計準則。
"通常被接受的會計原則"的反義詞是"非通常被接受的會計原則",這是指不符合通常會計準則的會計原則或做法。
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