Unless the EU recognises that Japan's Generally Accepted Accounting Principles are equivalent to the International Financial Reporting Standards adopted by the EU, Japanese companies will not be able to use Japanese GAAP for EU listing.

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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Well, now check out the operating profit line for the business-the one calculated according to the generally accepted accounting principles ( GAAP) that companies must present but often don't emphasise.

那么，再看看该企业的营运利润这一栏。这一数字是根据美国公认会计原则（GAAP）计算得出的，企业必须提供这一数字，但往往不会强调它。

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It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the generally accepted accounting principles applied in the country where the goods are produced.

应以生产商的商业往来账目为依据，只要此类账目与生产该货物的国家中适用的公认会计原则相一致。

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At present, the fair value has become the United States generally accepted accounting principles and international accounting standards based on the preferred standard measurement and follow-up measurement of financial instruments as the primary attribute.

目前，公允价值已经成为了国际和美国会计准则计量基础的首选标准，并将其作为金融工具后续计量的主要属性。

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Last quarter, Yahoo generated more than$ 700m in revenue from mobile products on a generally accepted accounting principles basis, 100 per cent growth year on year.

以美国通用会计准则计算，上一季度，雅虎在移动产品上创造了超过7亿美元的收入，同比增长100%。

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The rules that govern how accountants measure, process, and communicate financial information fall under the heading gaap, which stands for generally accepted accounting principles.

指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。

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A certified public accounting firm, after performing an audit, certifies that the figures and statements about the finances reflect generally accepted accounting principles.

执业会计公司在进行审计之后证明，有关财务情况的数字和说明符合公认的会计原则。

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Under generally accepted accounting principles in the US, you are allowed even to net out exposures to the same counter party in declaring your derivative position.

根据美国的公认会计原则（GAAP），你在披露自己的衍生品头寸时，甚至可以相互抵销对同一交易对手方的敞口。

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Positive research of Earnings management not only accelerates the perfect ness and development of generally accepted accounting principles, but also promotes the modern accounting theories and their research methods.

盈余管理的实证研究不仅加速了公认会计准则的完善和发展，而且促进了现代会计理论及其研究方法的发展，在实证会计研究中占有非常重要的地位。

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Although many of them challenge the very fundamentals of generally accepted accounting principles, they provide a valuable insight into the way true investors analyze their investment decisions.

虽然许多理论挑战了某些早已为一般人所接受的甚至作为原则的会计基础，但它们提供了一种关于真正的投资者是如何分析并进行投资决策的新观点。

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The apportionment of these elements should be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.

这些要素的分摊应以适合有关情况的合理方式并依照公认的会计原则进行。

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The generally accepted accounting principles ( GAAP) consist of a number of concepts, principles and assumptions. The following are main ones

公认的会计原则包括下列一系列原则、概念和假设

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Generally accepted accounting principles require only that a depreciation method result in a rational and systematic allocation of cost over the asset's useful life.

通用会计准则只规定了选用的折旧方法必须将成本在资产使用年限内进行合理、系统的分配。

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This report expresses the opinion of the independent CPAs about the business that adhered to the generally accepted accounting principles.

该报告表明了独立注册会计师对企业在执行公认原则方面的意见。

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I have audited the attached financial statements which have been prepared under the generally accepted accounting principles in Hong kong.

我已完成审计附载的财务报表。该财务报表是按照香港公认会计原则编制。

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The object of earnings management is generally accepted accounting principles, accounting methods and accounting estimation and choice of time as well as date;

盈余管理的客体是公认的会计原则、会计方法和会计估计，以及时间特别是时点的选择；

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

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。

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First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles ( GAAP).

两项课程，包括原则，方法和应用现有和拟议公认会计原则（GAAP）。

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Accounting programmes in the US teach generally accepted accounting principles, which are the financial reporting standards used by US companies.

美国会计课程教授的是美国企业所使用的财务报告准则&公认会计准则（GAAP）。

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Net income according to generally accepted accounting principles fell one percent for the year, to$ 16.5 billion.

按照通用会计准则，全年净利润为165亿美元，同比下滑1%。

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