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...
英文名称:GAAP(Generally Accepted Accounting Principles) 中文名称:公认会计原则 为会计界普遍接受并有相当权威支持的,用以指导和规范企业财务会计行为的各项原则的总称。大致包括三个层次:会计的基本原则;对会计实际问题的方法指导和具体标准;会计处理的方法程序。 e.g. The following reconciliation of net cash provid...
Principles of accounting can also meangenerally accepted accounting principles (GAAP). In this context, principles of accounting includes both the underlying basic accounting principlesandthe official accounting pronouncements issued by the Financial Accounting Standards Board (FASB). These official pronouncemen...
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，更多财会问题欢迎提...
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...
When accounting principles allow a choice among multiple methods, a company should apply the same accounting method over time or disclose the change in its accounting method in the footnotes of the financial statements. Generally Accepted Accounting Principles (GAAP) ...
Generally Accepted Accounting Principles (GAAP) are standard accounting rules for reporting on financial statements.GAAP Extended DefinitionIn accounting, GAAP provides businesses with a uniform way to prepare financial statements and perform accounting tasks. GAAP helps small business owners and accounting ...
Explore the Generally Accepted Accounting Principles. Learn the definition of GAAP in accounting and discover its history. Understand the ten basic GAAP rules. Related to this Question What is the GAAP method? What are the principle differences between IFRS and U.S. GAAP?
Accounting GAAP Principles 3rd edition is an accessible textbook which assumes a basic knowledge of financial accounting. The book uses a concepts-based approach and sound pedagogy which helps readers understand and apply the accounting stand...
agenerally accepted accounting principles (GAAP), such as information concerning Adjusted EBITDA because management utilizes this information 通常承认的会计原理 (GAAP),例如信息关于被调整的EBITDA,因为管理运用这信息[translate]