会计原则

但因美国保险公司多遵循一般公认会计原则（GAAP）编制财务报表，所以在会计处理方式上虽有差异，仍有迹可循。

But because the American insurance company follow and generally acknowledge generally that works out the financial statemant in accounting principle ( GAAP ) more , punish way has differences , there are marks that can be followed in accountant .

关于我国商业银行实行稳健性会计原则初探

Probe into Carrying out the Stable Accounting Principle in Commercial Bank

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

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 .

GAAP计算结果与公认会计原则的结果是提供在本月底发布。

GAAP results to GAAP results is provided at the end of this press release .

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）。

First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles ( GAAP ) .

我不喜欢被称为“专家”，因为我并非无所不知，但如果你来自美国，你就很自然地被当作美国公认会计原则（USGAAP）专家。

I 've never been comfortable with the title of " expert ," because I know I don 't have the answers for everything , but when you come from the US , you are automatically the US GAAP expert .

然而在传统会计原则之架构下，衍生性金融商品的资产负债表外（off-balance-sheet）特性，使得财务报表无法充份反映其经济实质的相关信息。

Nevertheless , under conventional accounting principles , the characteristics of the off-balance-sheet won 't enable financial statements to adequately reflect the real-term information of the economy .

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。

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 .

有一种理论认为，科技巨头一般不基于一般公认会计原则（GAAP）发布业绩，这一原则要求将股票期权保守地计为费用。

One theory is that few tech giants report earnings according to GAAP , an accounting standard that takes a conservative approach to how companies record stock options as expenses .

在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。

Before the creation of the FASB , the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles .

不过，为遵守一般公认会计原则（GAAP），KKR认为必须将大多数基金并表（包括所有的私募股权基金）。

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 ) .

那么，再看看该企业的营运利润这一栏。这一数字是根据美国公认会计原则（GAAP）计算得出的，企业必须提供这一数字，但往往不会强调它。

Well , now check out the operating profit line for the business - the one calculated according to the generally accepted accounting principles ( GAAP ) that companies must present but often don 't emphasise .

开始，AICPA组建APB去制订作为公认会计原则的APB意见书，同时，它又组建立独立的会计研究部，研究基本会计假设和广泛适用的企业会计原则。

The AICPA created APB issued opinion as GAAP , in addition , It appointed a independent Accounting Research Division ( ARD ) to study basic postulates and broad principles . ARD quickly completed its mission .

谨慎性原则与其他会计原则的冲突与对策

The conflict and countermeasure between prudent principle and other accounting principles

合并会计原则：相关性、可靠性兼备原则；

Principle of combination accounting : both the relevance and reliability ;

公认会计原则的使用米勒氏公认会计原则综合指南

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

谨慎性会计原则对财务报告的数字产生了巨大的影响。

Conservatism accounting principle has great influence on the financial report .

盈余管理的客体主要是公认会计原则、会计方法和会计估计；

The object is accounting principles , accounting methods and accounting estimation ;

将财务会计原则引入人力资源会计的思考

Thoughts on the Application of Financial Accounting Principles to Manpower Resoure Accounting

对实质重于形式会计原则的认识

The Study on Essence Greater than Form Principle in Accounting

凡因会计原则变动所产生之税后累积影响数皆属之。

After-tax cumulative effects resulting from changes in accounting principles .

浅议稳健性原则与其它会计原则的冲突

On Conflicts Between The Steady Principle And Other Account Principles

会计原则新体系的架构思考

Thoughts for the New System Construction of Accounting Principles

对合理运用谨慎性会计原则的思考

Reflections on the Rational Use of Prudence Accounting Principle

谨慎性会计原则研究综述及展望

Research on Summarizing and Review of Conservatism Accounting principle

自愿性披露是公认会计原则和其他法律、法规未作要求，而企业自愿披露的内容。

Contrarily , voluntary disclosure is the content which the firm disclosure voluntarily .

其中，战术性会计原则又包括核算和监督两方面。

Of which , the tactic principle includes both check inspection and supervision .

关于财产、厂房和设备的会计原则

Accounting principles on property , plant and equipment

知识经济环境要求传统的会计原则进行适当的调整。

Knowledge economy environment requires the traditional accounting principles to take a proper adjustment .

管理会计原则是指导管理会计工作的规范，是对管理会计工作提出的要求。

Management accounting principles are the regulations and demand to direct management accounting work .