这是计算按照美国公认会计准则。
管理会计不受公认会计准则的约束。
And managerial accounting is not governed by generally accepted accounting principles.
他们的财务报表符合公认会计准则。
Their financial statements are in conformity with generally accepted accounting practices.
公认会计准则会计是经过时间，随着社会需求而变化。
Generally Accepted Accounting Principles Accounting has evolved through time, changing with the needs of the society.
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？
How successful has China been in its bid to harmonise its Gaap with 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。
In effect, this has entailed moving its Gaap towards international accounting standards (IAS).
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
What FASB does for the United States is it creates what are called Generally Accepted Accounting Practices.
公认会计准则的变更和精炼使会计人员更好地应对不断变化的环境。
Generally accepted accounting principles are changed and refined as accountants respond to the changing environment.
在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。
In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
此外，在公认会计准则财务报表的信息往往导致不必要的问题和分析贷款人或其他外部投资者。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
补偿的密钥管理是在国际财务报告准则下，一个必需的信息披露，而不是在公认会计准则的前提条件下。
Compensation of key management is a required disclosure under IFRS, where as under GAAP it is not.
先前的研究发现，在到目前的所有案例中，整个90年代在中国公认会计准则下报告的利润比在国际会计准则下的要大。
The previous studies found that, in by far the most cases, earnings reported under Chinese Gaap throughout the nineties were greater than those reported under IAS.
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。
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.
本准则所涉及的修订性条款推动了理事会旨在简化和将会计规范化的行动，并消除市场上那些招致公认会计准则复杂化的不同的诠释。
The amendments made by this Statement advance the Board's initiatives to simplify and codify the accounting literature, eliminating differences that have added to the complexity in GAAP.
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。
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.
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.
《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.
国际会计准则委员会是公认的制定国际会计准则的权威机构。
International accounting standards Committee (IASC) is a well-known authoritative organization establishing and improving international accounting standards.
国际会计准则委员会是公认的制定国际会计准则的权威机构。
International accounting standards Committee (IASC) is a well-known authoritative organization establishing and improving international accounting standards.
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