答:公认会计准则通常是指美国的现行会计准则。它由前会计原则委员会(APB)和财务会计准则委员会 (FASB)在《意见书》和《公报》中所规定的会计准则、方法和程序所组成的,既包括指导性原则,也包括具 体的方法和程序。该准则主要包括被普遍接受或承认的下列内容:哪些经济资源和义务应被记为资产和负债;哪 些资产和负债...
Generally accepted accounting principles (GAAP) comprise all the financial accounting standards, rules, and regulations that must be observed in the preparation of financial reports.相关知识点: 试题来源: 解析 公认会计原则(GAAP)包括在编制财务报告时必须遵守的所有财务会计准则、规则和条例。
Generally Accepted Accounting Principles (GAAP)通用会计制度一套通用的会计原则、标准及程序。通用会计制度结合了权威标准（由多个政策委员会制定）以及广为接受的会计惯例。对于各个投资领域内的专业人员，包括基金经理、证券分析师、财务总监、投资顾问、投资银行家、交易员等等，CFA非常重要；它直接证明了你...
Generally Accepted Accounting Principles make financial reporting standardized and transparent, using commonly accepted terms, practices, and procedures. The consistency of presentation of financial reports that results from GAAP makes it easy for investors and other interested parties (such as a board of ...
Generally accepted accounting principles (GAAP) direct a business to match the expense of an asset against the revenue that asset produces. 公认会计准则指出,企业应将资产的费用与该资产所产生的收入相配比。 wtokj.com 2. Generally accepted accounting principles require that recorded goodwill be amortized...
S. Generally Accepted Accounting Principles (GAAP), a complete set of financial statements includes a:() A. report on internal control. B. report on relevant financial ratios. C. statement of comprehensive income. 相关知识点: 试题来源: 解析 C [解析] IFRS共要求40张表:资产负债表(balance ...
There are 10 main principles a GAAP-compliant accountant must adhere to, to ensure the company’s financial statements remain clear, standardized, and consistent. Four additional constraints are applied to ensure the integrity of GAAP-compliant accounting: recognition, measurement, presentation, and disc...
Generally Accepted Accounting Principles (GAAP)通用会计制度您所说的这个词语，是属于CFA词汇的一个，掌握好CFA词汇可以让您在CFA的学习中如鱼得水，这个词的翻译及意义如下：一套通用的会计原则、标准及程序。通用会计制度结合了权威标准（由多个政策委员会制定）以及广为接受的会计惯例。希望高顿网校的...
Generally Accepted Accounting Principles (GAAP)的翻译是通用会计制度，您所说的这个词语，是属于CMA核心词汇的一个，这个词的意义如下：一套通用的会计原则、标准及程序。通用会计制度结合了权威标准（由多个政策委员会制定）以及广为接受的会计惯例。希望高顿网校的回答能帮助您解决问题，更多财会问题欢迎...
ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES Perspectives and Issues 2 What Is GAAP? 2 Recognition Principles 2 Disclosure Principles 2 Definitions of Terms 3 Concepts, Rules, and Examples 3 History of GAAP 3 Other and Non authoritative Sources 3 ...