Generally accepted accounting principles ( gaap ) is the term that applies to the broad concepts or guidelines and detailed practices in accounting 一般会计公认准则适用于财会学上的广泛概念,指导方针,详细的练习上
Use of these forms may not comply with generally accepted accounting principles ( " gaap " ) or other accounting principles or standards 使用这些单据可能不符合普遍认可的财务原则（ “ gaap ” ）或其他财务原则或标准。
Ensuring that the increasingly complex financial reporting requirements under both the listing rules and the generally accepted accounting principles are complied with 确保根据上市规则及一般公认的会计原理而订立及日益复杂的提交财务报告规定获得遵
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。
The term " business accounting affairs " shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon 商业会计事务，谓依据一般公认会计原则从事商业会计事务之处理及据以编制财务报表。
Gaap - generally accepted accounting principles . rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement 公认会计准则-是一套由财务会计标准委员会建立的准则，规定如何建立财务报表，如资产负债表和收益表/损益表
Auditor ' s opinion which states that financial statements do not fairly present the financial position , results of operations , or cash flows in conformity with generally accepted accounting principles 是指认为企业的一份财务报表未按公认会计原则反映，或未精确、公正披露企业重要资料及真实财务状况的审计意见。
For the quarters ended june 30 , 2005 and 2004 , our operating profit , net income and earnings per share did not exclude the impact of any transactions that were reflected in our financial statements prepared under generally accepted accounting principles 81到0 . 87美元间。 （根据gaap标准， 2004年第三季权益减损后的每股盈馀为0
We supplement the reporting of our financial information determined under generally accepted accounting principles ( gaap ) with certain non - gaap financial measures , including , as applicable , " as adjusted " operating profit , operating margin , net income and earnings per share 5 % ，金额达7 . 92亿美元。如果扣除因在2003年出让aviationtechnologies子公司的原因，则营业利润的增长幅度为13
