generally accepted accounting principles 中文意思是什麼
generally accepted accounting principles
解釋
gaap- generally : adv. 1. 大概，普通。2. 通常，一般。3. 廣泛地，普遍地。
- accepted : adj. 常規的；認可的；公認為真實的；有效的；正常的。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- principles : 法則
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Gaap, generally accepted accounting principles
一般公認會計準則 -
Gaap generally accepted accounting principles
公認會計原則 -
Generally accepted accounting principles
公認會計原則 -
And managerial accounting is not governed by generally accepted accounting principles
管理會計不受公認會計準則的約束。 -
Generally accepted accounting principles require that plant assets be reported at their cost, not at the market value
公認會計準則要求對固定資產只披露其成本價值，而不是其市場價值。 -
Accounting and financial reporting practices must be fair and proper, in accordance with generally accepted accounting principles
會計和財務報告行為必須公正恰當，遵從公認會計準則。 -
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。 -
In many cases ， tax laws are similar to generally accepted accounting principles ， but substantial differences do exist
在很多方面公認會計準則類似於為有組織的體育比賽，如足球或籃球比賽制定的比賽規則。 -
I have audited the attached financial statements which have been prepared under the generally accepted accounting principles in hong kong
我已完成審計附載的財務報表。該財務報表是按照香港公認會計原則編制。 -
Ensuring that the increasingly complex financial reporting requirements under both the listing rules and the generally accepted accounting principles are complied with
確保根據上市規則及一般公認的會計原理而訂立及日益復雜的提交財務報告規定獲得遵 -
For the quarters ended june 30, 2005 and 2004, our operating profit, net income and earnings per share did not exclude the impact of any transactions that were reflected in our financial statements prepared under generally accepted accounting principles
81到0 . 87美元間。 （根據gaap標準， 2004年第三季權益減損后的每股盈餘為0 -
The term " business accounting affairs " shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon
商業會計事務，謂依據一般公認會計原則從事商業會計事務之處理及據以編制財務報表。 -
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 -
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 -
The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting, hastens the development of generally accepted accounting principles, and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however, researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory, we have of how accruals behave in the absence of discretion, the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however, this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method, which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west, since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions
文章首先指出了研究盈餘管理的三種方法各自的優點及不足，然後創造性地發展了前人的研究手段，在傳統的瓊斯模型及新的盈餘分佈方法之間找到了溝通的橋梁，並建立了一個嶄新的模型：瓊斯?閾值模型。通過對美國18 ， 160家上市公司在1980 - 1999的20年間的40餘萬觀測樣本的實證研究表明，美國上市公司與我國上市公司一樣也存在著以獲取正盈餘及維持近期業績為目的的盈餘管理；公司經理人員使用可操縱性應計利潤為其管理盈餘的手段；經理人員因追求正盈餘或試圖維持近期業績而管理盈餘時體現出不同的行為方式。對美國上市公司的成功運用，證明我們的新模型在判斷盈餘管理存在與否、手段如何、動機怎樣等方面均比目前正在學術界流行的盈餘分佈法具有更強的檢測能力。 -
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。 -
Auditor ' s opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles
是指認為企業的一份財務報表未按公認會計原則反映，或未精確、公正披露企業重要資料及真實財務狀況的審計意見。 -
We supplement the reporting of our financial information determined under generally accepted accounting principles ( gaap ) with certain non - gaap financial measures, including, as applicable, " as adjusted " operating profit, operating margin, net income and earnings per share
5 % ，金額達7 . 92億美元。如果扣除因在2003年出讓aviationtechnologies子公司的原因，則營業利潤的增長幅度為13 -
After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles
雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。 -
To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “ generally accepted accounting principles ” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports
為了滿足報告使用者的需求，為此，美國制定了一套包括會計準則、會計原則和會計程序的框架即「公認會計原則」 ，以保證這些對外報告提供的財務信息具有相關性和可靠性。
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