GAAP

Unless the EU recognises that Japan's Generally Accepted Accounting Principles are equivalent to the International Financial Reporting Standards adopted by the EU, Japanese companies will not be able to use Japanese GAAP for EU listing.

除非欧盟认可日本的公认会计原则（Generally Accepted Accounting Principles）相当于欧盟采纳的国际财务报告准则（International Financial Reporting Standards），否则，日本公司将不能使用公认会计原则在欧盟地区上市。

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Prepare accounting and financial reports in accordance with international standard including IAS and gaap;

根据国际会计准则，为客人准备附合国际水平的会计财务报告；

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GAAP was the beancounter's gold standard for decades, but it is now widely seen as cumbersome.

公认会计准则(GAAP)是会计领域数十年来的黄金法则, 但现在被普遍认为运转不灵.

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Of whom BELIAL, ASMODAY, and GAAP, were Chief .

BELIAL, ASMODAY 和GAAP是其中的领袖.

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It is only when you dig out the GAAP number the company also supplies, but does not emphasise, that the uglier reality becomes apparent: it actually lost 12 cents a share.

只有当你挖掘出该公司同时提供、却不强调的GAAP数据后，更丑陋的现实才会浮出水面：该公司实际上每股亏损12美分。

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The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities , applied on a portfolio basis.

之前的一般公认会计原则要求, 在有价证券组合的基础上,按照成本与市价孰低原则记录有价证券.

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That kind of valuation brings with it breathtaking multiples: 53.2 times ( March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.

相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。

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According to the GAAP, the earnings per common share should be computed by the corporation and disclosed on the income statement.

根据公认会计原则的要求，公司应当计算普通股的每股净收益，并在损益表上予以披露。

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The rules that govern how accountants measure, process, and communicate financial information fall under the heading gaap, which stands for generally accepted accounting principles.

指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。

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use of non-GAAP financial information in filings.

在锉屑中的非GAAP财政的数据使用。

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The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制。

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Under U.S. GAAP , for example, research and development costs are generally as expenses when they occur.

比如,根据GAAP, 研发成本通常在发生时才被视为费用.

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The net profit calculated by the traditional GAAP account criterion cannot truly reflect the cash flow of the REITs, so the FFO method is the rational evaluation method of the REITs value.

由于按传统GAAP会计准则计算的净利润不能真实反映REITs的现金流的情况，因此对REITs价值的合理评估是用经营现金流（FFO）的方法。

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In a study of 380 S& P 500 companies, the Analyst's Accounting Observer calculated that their "adjusted" net income rose 6.6 per cent to$ 804bn last year. It sounds great until you discover that under GAAP precisely the opposite was happening.

在对380家标普500成分股企业的研究中，《分析师会计观察》计算得出，去年它们“调整后”的净利润增长了6.6%，达到8040亿美元。这个数字听起来相当好，然而按照GAAP原则计算一下，你会发现情况恰恰相反。

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The generally accepted accounting principles ( GAAP ) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制.

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Use of Generally Accepted Accounting Principles Miller's Comprehensive GAAP Guide

公认会计原则的使用米勒氏公认会计原则综合指南

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But several European banks have privately lobbied for the IASB to remove some reclassification differences between its International Financial Reporting Standards and US GAAP.

但一些欧洲银行已在私下里向国际会计准则委员会游说，要求消除其国际财务报告准则（International Financial Reporting Standards）与美国公认会计准则（GAAP）之间在重新归类方面存在的一些差异。

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In effect, this has entailed moving its Gaap towards international accounting standards IAS.

实际上, 这样已经带来了将公认会计准则向国际会计准则的靠拢.

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This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.

这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

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Focus on sales transaction including the PRC ledger and US GAAP adjustment;

负责销售报表包括中国大陆分类账及美国账目合并对应；

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Ensure fulfilling internal & external reporting requirements of both Chinese & US GAAP.

确保完成符合中国 和 美国会计准则的公司内部 及 外部的报表汇报要求.

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