gaap

All together , they posted $ 156 billion in GAAP earnings over the past four quarters in which each company reported .

根据美国通用会计准则（GAAP）和各公司公布的数据，它们过去四个季度的利润总额为1560亿美元。

Some are technical : IFRS allows fewer securitised assets to be kept off the books than GAAP does , for instance-a matter of import for banks .

有些是技术性的：国际财务报表准则要求在账簿之外的证券性资产比公认会计准则的要求要少，例如：对于银行来说就会增加一些证券性资产。

The next challenge was my new role as the US GAAP expert .

第二个挑战是我的新角色&美国会计准则专家。

Accounting department workers need to be completely familiar with GAAP .

会计部同仁必须完全熟悉公认会计原则。

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

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；

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

GAAP计算结果与公认会计原则的结果是提供在本月底发布。

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；

For example , GAAP requires that land be stated at its historical cost on financial reports .

例如，GAAP要求在财务报告中土地应该列支在它的历史费用中。

Familiar with PRC GAAP and relevant accounting regulation ;

熟中国会计准则，税法以及相关法律法规；

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。

IFRS is less complex than GAAP , with fewer exceptions ;

国际财务报表准则比公认会计准则要简单些，而且特例也比较少。

Using GAAP figures , apple posted $ 7.9 billion in revenue for the quarter .

按美国一般公用会计准则数据显示，苹果在本季度取得了79亿美元的收入。

Research on the Differences Between PRC GAAP and IAS / IFRS

中国会计标准与国际会计标准的差异研究

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）。

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。

Chinese B-share firms are required to provide financial statements in accordance with both IAS and Chinese GAAP .

本章从三个方面考察国际会计准则在我国B股市场的应用情况。

This indispensable guide contains numerous examples that help the reader understand and apply GAAP to real-life situations .

这个不可缺少的指南包含了许多实例，帮助读者了解和运用会计原则向现实生活情况。

GAAP does not get into specific firms but addresses broad methodologies of how to treat certain types of issues .

gaap没有涉及具体类别的公司，而是就如何处理特定类型的问题提出了普遍方法。

Japanese regulators have been given until July next year to convince the EU that Japanese GAAP meet EU criteria .

欧盟已要求，日本监管机构最晚必须在明年7月前，让欧盟确信日本的公认会计原则符合欧盟标准。

One day , a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients .

一天，一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。

The new GAAP gives discretion to managers on how marketable securities are classified , based on managers ' intent .

新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。

According to international convention , if Chinese bank wants to be listed in the worldwide area , it should follow the International GAAP .

按照国际通行惯例，商业银行在全球范围内的上市必须要遵循国际通用的会计准则要求。

The key viewpoints of EVA are that EVA include cost of equity capital , and get EVA by adjusting GAAP .

其核心在于考虑了权益资本的成本，在计算该指标时还需对GAAP进行调整。

The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country .

该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。

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

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。

Earnings per share on a GAAP basis were $ 5.54 and net income was $ 5.5bn , down 17 per cent .

按公认会计准则计算，该公司净收入为55亿美元，每股盈利5.54美元，下降17%。

This theory argues that that non-GAAP earnings of tech companies appear artificially high relative to industries that abide by GAAP .

这种理论认为，科技公司的非GAAP利润相对于遵循GAAP的行业人为虚高。

Supervise and manage the accounting team and carry out daily accounting works , set up procedures and optimize process in compliance with PRC gaap .

监督和管理会计团队并完成日常会计工作，在符合中国公认会计准则的前提下，建立程序和优化方案。