公认会计原则

本论文根据一般公认会计原则和国际财务报告准则，分析并考查了中国和肯尼亚的会计准则情况。

According to Generally Accepted Accounting Principle ( GAAP ) and International Financial Reporting Standards ( IFRS ), this thesis analyzes the accounting standards of China in comparison to Kenya .

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 .

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 .

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 .

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 .

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 .

会计部同仁必须完全熟悉公认会计原则。

Accounting department workers need to be completely familiar with GAAP .

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

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 ;

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 .

公认会计原则的使用

Use of Generally Accepted Accounting Principles

公认会计原则要求企业采用权责发生制。

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

管理者们为了控制报告结果，一般是违背公认会计原则的。

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

强制性披露是按照公认会计原则和其他法律、法规的要求，必须在财务报告中披露的内容；

The content which is required by the legalize accountant principle and other laws , we call mandatory disclosure .

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。

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

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。

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

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。

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

传统会计净利润是在公认会计原则的基础上，遵循权责发生制原则和稳健性原则的结果。

Traditional accounting net profit is the result of following responsibility and right law and stable principles based on popular accounting laws .

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

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。

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

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。

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

如果身处另一个时代，也许洛能够发明出我们现在所说的公认会计原则。1720年，他的宏伟计划遭遇滑铁卢，惨遭流放。

In a different century Law would have invented what we now call generally accepted accounting principles.In1720 his grand scheme crashed and he fled into exile .

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。

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

那个合伙人看了我一会儿，试图去理解我的话，最后他说：“但那是美国公认会计原则。”

The partner looked at me for a minute and tried to understand what I was telling him , and finally said ," but it 's US GAAP . "

管理会计为管理者提供成功经营企业所需信息。这些信息只供内部使用，不必按照公认会计原则对外报告。

Management accounting provides managers with information needed to run the business successfully and the information used only by insiders does not have to be reported according to gaap .