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.
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.
你知不知道以往大部份美国公司是沿用一般公认会计原则来做会计的?
Did you know most of the USA companies using GAAP (Generally Accepted accounting Principles) accounting rule to do the accounting method in the past?
相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。
In contrast, private companies in the U. S. are not required to comply with public company GAAP.
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.
同时梅本人还帮助编写被称为一般公认会计原则(GAAP)的基本规则。
May himself helped write the fundamental rules of the Generally Accepted Accounting Principles, still known as GAAP.
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.
根据公认会计原则,应计费用不需要被单独披露的财务报表,增加财务报表的透明度。
Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.
那个合伙人看了我一会儿,试图去理解我的话,最后他说:“但那是美国公认会计原则。”
The partner looked at me for a minute and tried to understand what I was telling him, and finally said, "but it's US GAAP."
一天,一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
不过,为遵守一般公认会计原则(GAAP),KKR认为必须将大多数基金并表(包括所有的私募股权基金)。
To comply with Generally Accepted Accounting Principles (GAAP), however, KKR believes that it must consolidate the majority of its funds (including all of its private equity funds).
Actelion制药公司今天公布净利润减少3%,至1.053亿瑞士法郎,表示按照非公认会计原则营运利润可能低于全年水平。
The company, which today reported a 3 percent decline in net income to 105.3 million francs, also said non-GAAP operating profit is likely to be below this year's level.
我不喜欢被称为“专家”,因为我并非无所不知,但如果你来自美国,你就很自然地被当作美国公认会计原则(US GAAP)专家。
I've never been comfortable with the title of "expert," because I know I don't have the answers for everything, but when you come from the us, you are automatically the us GAAP expert.
使用估计现金有效税率为19%,非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元,非公认会计原则稀释办事则为0.68。
Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.
我们编制的财务报表符合美利坚合众国公认的会计原则。
We prepare our financial statements in conformity with accounting principles generally accepted in the United States of America.
《公认的会计准则》便是会计行业所遵循的规则,包括一些原则,譬如成本原则、客观原则、实现原则、一贯原则等。
The Generally Accepted accounting principles are rules adopted by the accounting profession, including some principles, such as the principles of Cost, Objectivity, Realization, and Consistency.
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.
考虑到业务规模、重要性及风险,资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
考虑到业务规模、重要性及风险,资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
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