• 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

  • What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.

    财务会计准则委员会为美国所做的贡献,就是制定了国际公认会计准则

    耶鲁公开课 - 金融市场课程节选

  • But they're not allowed to just do it their own way; they have to do it according to standards, so the GAAP accounting is standardized.

    但这代表随心所欲,必须要根据标准,国际公认会计准则就是一种标准

    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

  • Another form of regulation is accounting regulation.

    另一种规范方式是会计准则

    耶鲁公开课 - 金融市场课程节选

  • They can present GAAP and then that goes to EDGAR and they can also present it any other way they like.

    要么按照国际公认会计准则并录入EDGAR,要么以他们偏爱的其他方式披露信息

    耶鲁公开课 - 金融市场课程节选

$firstVoiceSent
- 来自原声例句
小调查
请问您想要如何调整此模块?

感谢您的反馈,我们会尽快进行适当修改!
进来说说原因吧 确定
小调查
请问您想要如何调整此模块?

感谢您的反馈,我们会尽快进行适当修改!
进来说说原因吧 确定