gaap 中文意思是什麼

gaap 解釋
公認會計準則
  1. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  2. Gaap, generally accepted accounting principles

    一般公認會計準則
  3. Gaap generally accepted accounting principles

    公認會計原則
  4. Generally accepted accounting principle, gaap

    公認會計原則
  5. Gaap generally accepted accounting principle

    公認會計準則
  6. Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by gaap

    管理會計不受公認會計原則的制約，而財務會計受公認會計原則的限制。
  7. Extensive knowledge of gaap and tax policies

    有公認會計準則和稅收政策知識。
  8. The former gaap requires lower - of - cost - or - market in the accounting for marketable securities, applied on a portfolio basis

    之前的一般公認會計原則要求，在有價證券組合的基礎上，按照成本與市價孰低原則記錄有價證券。
  9. When we adjust the accounting profit generated under gaap to eva, the opportunistic behavior of manager under gaap will be well prevented

    將gaap下的會計利潤（ nopat ）調整成為eva ，可以減少用gaap下的會計利潤激勵經理人產生的機會主義行為問題。
  10. However, there is a lot of difference between gaap and the real economical environment, information of the earnings and balance sheet exposed by the firms and based on the accrual basis accounting could not satisfy the requirement of how to evaluate the outstanding achievement of the company increasingly

    現金流量表的誕生不僅為資本市場帶來了新的會計信息類型，同時也拓寬了學術界的研究領域。近代理財學一個重要結論是:資產的內在價值是未來現金流量的現值。可見其在理論上的重要地位。
  11. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  12. These non - gaap financial measures reflect an additional way of viewing aspects of our operations that, when viewed with our gaap results and the accompanying reconciliations to corresponding gaap financial measures, provide a more complete understanding of our business

    Ups是全球最大的包裹運送服務公司，可提供種類最齊全的電子商務和供應鏈解決方案，以推動全球范圍的物資流、信息流和資金流的運行。
  13. Because the standard financial reports are often biased by the gaap, they usually cannot reflect the economic f act

    由於標準財務報告通常不能真實反映企業的經濟現實。
  14. Adjusted results for the fourth quarter of 2003 exclude a pre - tax gain of us $ 28 million on the redemption of long - term debt and a credit to income tax expense of us $ 39 million. our previous estimate of gaap earnings for the 2004 fourth quarter of us $ 0. 84 to us $ 0. 87 per diluted share included higher net tax credits than were realized

    我們早前估計，按照美國公認會計原則（ gaap ）呈報的盈利計算，二零零四年第四季攤薄后每股盈利介乎零點八四至零點八七，其中包括較我們預期為高的稅款抵免凈額。
  15. However, students are also expected to understand the broad but relevant deal - related issues surrounding concepts like " material adverse change clauses ", " representations and warranties ", and gaap accounting

    然而同學們仍應就與交易相關之廣泛議題，例如重大不利變更約款、聲明與承諾與一般公認會計原則等，有所認識。
  16. This is our actual purchase price and also our tax basis ; gaap “ cost ” differs in a few casesbecause of write - ups or write - downs that have been required

    此為我們實際取得的成本，也是按稅務基礎，至於依會計原則的成本則由於攤銷或調升而有所不同。
  17. Generally accepted accounting principles ( gaap ) is the term that applies to the broad concepts or guidelines and detailed practices in accounting

    一般會計公認準則適用於財會學上的廣泛概念，指導方針，詳細的練習上
  18. Supervise and manage the accounting team and carry out daily accounting works, set up procedures and optimize process in compliance with prc gaap

    監督和管理會計團隊並完成日常會計工作，在符合中國公認會計準則的前提下，建立程序和優化方案。
  19. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year

    在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。
  20. Although most securities are marked - to - market, this new gaap still allows securities ( in particular, debt securities ) to be carried at historical cost

    雖然大部分有價證券都是按照市價調整的，新gaap仍然允許有價證券（尤其是債券）按照歷史成本計價。
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