在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。

Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.

youdao

财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。

Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).

youdao

财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。

Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles (GAAP).

youdao