GAAP

GAAP was the beancounter's gold standard for decades, but it is now widely seen as cumbersome.

公认会计准则(GAAP)是会计领域数十年来的黄金法则, 但现在被普遍认为运转不灵.

The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities , applied on a portfolio basis.

之前的一般公认会计原则要求, 在有价证券组合的基础上,按照成本与市价孰低原则记录有价证券.

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.

Of whom BELIAL, ASMODAY, and GAAP, were Chief .

BELIAL, ASMODAY 和GAAP是其中的领袖.

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.

Under U.S. GAAP , for example, research and development costs are generally as expenses when they occur.

比如,根据GAAP, 研发成本通常在发生时才被视为费用.