公布的盈余遵循的规则和会计原则。
Reported earnings follow the rules and principles of accounting.
一套通用的会计原则、标准及程序。
The common set of accounting principles, standards, and procedures.
会计原则也可称作会计标准。
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.
叙述资产计量的会计原则。
Describe the accounting principles involved in asset valuation.
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.
它的目标是让事情变得简单，却保持真正的会计原则。
It aims to keep things simple, yet maintains the true accounting principles.
合并会计原则：相关性、可靠性兼备原则；
Principle of combination accounting: both the relevance and reliability;
配比性原则是控制费用确认时间的会计原则。
The accounting principle that governs the timing of expense recognition.
会计原则和手续变更…
抵御银行业金融风险，应实行稳健性会计原则。
Stable accounting principle should be carried out to with stand the financial risks.
稳健性原则是会计核算中一个非常重要的会计原则。
Conservatism principle is one of rather important principles for an accounting system.
这个游戏规则是不符合会计原则的，带有诈骗的性质。
The rules of the game are incompatible with the principles of accounting, with the nature of fraud.
它还包括评估使用的会计原则和重大估计管理层做出的。
It also includes assessing the accounting principles used and significant estimates made by management.
应纳税所得是根据所得税规则(非公认会计原则)计算的。
Taxable income is determined in conformity with income tax regulations, rather than generally accepted accounting principles.
两项课程，包括原则，方法和应用现有和拟议公认会计原则。
First of two courses which covering principles , methods and applications of current and proposed Generally Accepted Accounting Principles.
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.
之前的建议书20号要求这样的变更应该确认为会计原则变更。
Opinion20 previously required that such a change be reported as a change in accounting principle.
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。
Accounting Conservatism principle is a principle that is well known but very difficult to explain.
信息技术对会计环境、会计假设、会计原则提出了全面的挑战。
Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.
会计政策是直接影响会计报表数字的会计原则、程序、方法等。
Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly.
他说，至于其他的，从美国公认会计原则得到的好处是级微的，而且资产得不到证明。
For the rest, he says, the benefits of switching from America's generally accepted accounting principles are minimal and will not justify the costs.
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.
主要课程包括：交易帐户指令、记录系统、会计软件操作以及会计原则方法。
It includes instruction in Posting transactions to accounts. record-keeping systems. accounting software operation. and general accounting principles and practices.
总结部门的营运收入和自由现金流不是由一般公认会计原则所界定的金融措施。
Aggregate segment operating income and free cash flow are not financial measures defined by Generally Accepted Accounting Principles.
确认财务报导之目的2。了解一般公认之会计原则3。熟悉主要财务报表及运用。
Identify the objectives of financial reporting. 2. Explain the meaning of generally accepted accounting principles. 3. Identify the major financial statements and other means of financial reporting.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
历史成本会计原则的直接基础有两个，即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
历史成本会计原则的直接基础有两个，即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
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