GAAP是英语单词,全称为“Generally Accepted Accounting Principles”,中文意思为“通用会计原则”。
GAAP是指在特定国家或地区内,经广泛认可和适用的会计准则和规范,用来规范和标准化企业会计核算和财务报告的编制和披露,提高财务信息的透明度和可比性。
GAAP适用于各个行业和企业的会计核算和财务报告,包括资产负债表、损益表、现金流量表等。
下面是9个含有GAAP的例句:
1. The company follows GAAP when preparing its financial statements. (该公司在编制财务报表时遵循GAAP)
2. The audit report indicates that the company has complied with GAAP. (审计报告显示该公司已遵从GAAP)
3. The SEC requires all public companies to follow GAAP. (证券交易委员会要求所有上市公司遵循GAAP)
4. The professional accountant must have a thorough understanding of GAAP. (专业会计师必须深刻理解GAAP)
5. The company's financial statements were adjusted to comply with GAAP. (该公司的财务报表已做出调整以符合GAAP)
6. The company's financial statements are not in compliance with GAAP. (该公司的财务报表不符合GAAP)
7. The audit firm is responsible for ensuring the company's financial statements are in accordance with GAAP. (审计公司负责确保公司的财务报表符合GAAP)
8. The company's CFO is responsible for ensuring compliance with GAAP. (该公司的CFO负责确保符合GAAP)
9. GAAP may vary between countries and regions. (GAAP在不同国家和地区可能存在差异)
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