generally accepted accounting principles

Positive research of Earnings management not only accelerates the perfect ness and development of generally accepted accounting principles, but also promotes the modern accounting theories and their research methods.

盈余管理的实证研究不仅加速了公认会计准则的完善和发展，而且促进了现代会计理论及其研究方法的发展，在实证会计研究中占有非常重要的地位。

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At present, the fair value has become the United States generally accepted accounting principles and international accounting standards based on the preferred standard measurement and follow-up measurement of financial instruments as the primary attribute.

目前，公允价值已经成为了国际和美国会计准则计量基础的首选标准，并将其作为金融工具后续计量的主要属性。

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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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The apportionment of these elements should be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.

这些要素的分摊应以适合有关情况的合理方式并依照公认的会计原则进行。

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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）。

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Economic Consequences of New Generally Accepted Accounting Principles& Evidence from Economic Asset Impairments

新会计准则的经济后果&基于资产减值准则的研究

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Although many of them challenge the very fundamentals of generally accepted accounting principles, they provide a valuable insight into the way true investors analyze their investment decisions.

虽然许多理论挑战了某些早已为一般人所接受的甚至作为原则的会计基础，但它们提供了一种关于真正的投资者是如何分析并进行投资决策的新观点。

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Accounting programmes in the US teach generally accepted accounting principles, which are the financial reporting standards used by US companies.

美国会计课程教授的是美国企业所使用的财务报告准则&公认会计准则（GAAP）。

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Managerial accounting is not bound by generally accepted accounting principles.

管理会计在一般公认会计原理中没有边界的。

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There generally accepted accounting principles ( GAPP ).

通用会计准则 ( GAPP ) 也并非一成不变.

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Net income according to generally accepted accounting principles fell one percent for the year, to$ 16.5 billion.

按照通用会计准则，全年净利润为165亿美元，同比下滑1%。

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

该报告表明了独立注册会计师对企业在执行公认原则方面的意见。

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In order to control the reporting results managers would be contrary to generally accepted accounting principles.

管理者们为了控制报告结果，一般是违背公认会计原则的。

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This was designed to transform IFRS and US Generally Accepted Accounting Principles into a global accounting language.

这项努力的初衷是将IFRS和美国公认会计准则（GAAP）转变为一门全球统一的会计语言。

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Use of Generally Accepted Accounting Principles

公认会计原则的使用

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

治理会计不受公认会计准则的约束.

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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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Last quarter, Yahoo generated more than$ 700m in revenue from mobile products on a generally accepted accounting principles basis, 100 per cent growth year on year.

以美国通用会计准则计算，上一季度，雅虎在移动产品上创造了超过7亿美元的收入，同比增长100%。

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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

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A certified public accounting firm, after performing an audit, certifies that the figures and statements about the finances reflect generally accepted accounting principles.

执业会计公司在进行审计之后证明，有关财务情况的数字和说明符合公认的会计原则。

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These standards are called generally accepted accounting principles.

这些标准被称为公允会计准则.

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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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I have audited the attached financial statements which have been prepared under the generally accepted accounting principles in Hong kong.

我已完成审计附载的财务报表。该财务报表是按照香港公认会计原则编制。

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Under generally accepted accounting principles in the US, you are allowed even to net out exposures to the same counter party in declaring your derivative position.

根据美国的公认会计原则（GAAP），你在披露自己的衍生品头寸时，甚至可以相互抵销对同一交易对手方的敞口。

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Generally accepted accounting principles require only that a depreciation method result in a rational and systematic allocation of cost over the asset's useful life.

通用会计准则只规定了选用的折旧方法必须将成本在资产使用年限内进行合理、系统的分配。

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Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles ( GAAP).

财务会计为外部用户所做的分析报告一定要根据通用会计原理（GAAP）并且与之相吻合。

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And managerial accounting is not governed generally accepted accounting principles.

成本性态分析是管理会计学特有的一种方法.

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The object of earnings management is generally accepted accounting principles, accounting methods and accounting estimation and choice of time as well as date;

盈余管理的客体是公认的会计原则、会计方法和会计估计，以及时间特别是时点的选择；

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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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Departure from generally accepted accounting principles

违背一般公认的会计原则

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