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。

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When a business is purchased, accounting principles require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired.

当一个公司被并购时，会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。

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Twelve accounting principles have been prescribed for Business accounting Standards, but some practices are bothered by the fuzzy features of some principles.

虽然我国《企业会计准则》中规定了十二大会计原则，但有些会计原则在具体执行中存在模糊性。

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Net cash flow is generally defined as the profits of a business plus non-cash expenses, but it is not a term recognized by generally accepted accounting principles.

FORBES: Micky Arison's Creative Accounting