It may surprise the company directors how much we made or how little we made according to the accountants.

公司管理层们可能会对会计结果表示惊讶,不管他们赚的是多是少

耶鲁公开课 - 金融市场课程节选

They're rules for how a company should keep its books so that there's some regularity and standards in how accounting is done.

准则规范了公司如何记账,并建立了一套,会计规范和标准

耶鲁公开课 - 金融市场课程节选

When the Financial Accounting Standards Board listens to what corporations are saying and helps them-- it adjusts these standards from time to time but it does have definitions that have to be maintained.

财务会计准则委员会,听取公司的意见并协助他们...,并且适时调整标准,不过有些规则始终如一

耶鲁公开课 - 金融市场课程节选