This theory argues that that non-GAAP earnings of tech companies appear artificially high relative to industries that abide by GAAP.
这种理论认为，科技公司的非gaap利润相对于遵循GAAP的行业人为虚高。
I can almost guarantee that both firms would give up -- or at least downplay -- ENI were they to have more relevant/standardized GAAP rules.
我几乎能肯定，如果有更合适的/标准化的GAAP规定，两家公司定将弃用经济净收益或至少降低经济净收益指标的重要性。
The company also expects non-IFRS (the equivalent of non-GAAP) operating margin to be below the previously expected range of 6%-9% for the quarter.
该公司还预计，非国际会计准则的当季营业利润率将远低于此前预计的6%至9%。
The cost-plus margin is not allowed under GAAP.
但，成本加成法在美国会计准则中未被允许使用。
How successful has China been in its bid to harmonise its Gaap with IAS?
中国力求将其公认会计准则与国际会计准则相适应有多成功？
Familiar with China GAAP, US GAAP, IFRS and audit procedures and disclosure rules.
熟悉中国、美国及国际会计原则，熟悉海外审计和信息披露的要求。
In effect, this has entailed moving its Gaap towards international accounting standards (IAS).
实际上，这样已经带来了将公认会计准则向国际会计准则的靠拢。
GAAP also provides specific instructions for industries such as oil and insurance. IFRS doesn't.
GAAP还针对石油和保险等行业提供了具体的指导，IFRS则没有这样做。
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。
This paper discusses the case of Netease delisted by Nasdaq in terms of difference in GAAP of China and U. s.
该文从中美两国会计准则差异的角度对网易公司被纳斯达克停牌的案例进行分析。
The new GAAP gives discretion to managers on how marketable securities are classified, based on managers' intent.
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。
That's mainly because U. S. GAAP is stringent about when and how companies recognize revenue generated by software sales.
其主要原因是因为美国会计准则在软件产品销售收入的确认时间和方法上有着严苛的规定。
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."
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 equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
"You can leverage US GAAP for certain topic areas but the bottom line is there hasn't been a lot of material developed on IFRS," he said.
“你可以在某些课题领域借助美国的GAAP。不过根本问题在于，基于IFRS开发的课件并不多，”他表示。
Intel expects the acquisition to be accretive to non-GAAP EPS and free cash flow in the first full year after close, consistent with prior guidance.
英特尔预计，在交易结束后的第一年，此次并购将提高公司的非gaap每股盈利和自由现金流，符合之前的预期。
Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost.
虽然大部分有价证券都是按照市价调整的，新GAAP仍然允许有价证券(尤其是债券)按照历史成本计价。
That kind of valuation brings with it breathtaking multiples: 53.2 times (March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.
相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。
This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.
这是我们的实际成交价格，同时也是我们的税基，GAAP“成本”在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。
The research of this thesis will be significant, to some extent, for the international accounting harmonization and the Chinese GAAP revision and consummation.
这些研究将对国际财务会计准则的协调以及中国会计准则的修订和完善具有积极的借鉴意义。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
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.
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。
Since 2007 there have been substantial changes in GAAP of property insurance industry in China, which affected the implementation of asset liability management to some extent.
自2007年以来，我国财产保险行业的会计准则发生了较大的变化，并在一定程度上影响着财产保险公司的资产负债管理。
GAAP with international financial reporting standards. The results of the IASB's research might significantly influence future FASB efforts to improve U. s. GAAP in this area.
国际会计准则委员会这一研究的结果或许能对美国金融会计标准委员会未来在这一领域改善美国公认会计准则产生重大影响。
THQ has no new major titles due to release in fiscal Q2, and expects quarterly non-GAAP sales between $60 million and $70 million, and a loss of between 60 and 65 cents per share.
下一季度由于没有特别重大的新作上市，预计收入将只有6000万美元到7000万美元，每股亏损60至65美分。
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).
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).
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）。
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