GAAP

Generally Accepted Accounting Principles (GAAP) -- 通用会计准则

Financial accounting information must be assembled and reported objectively. Third-parties who must rely on such information have a right to be assured that the data are free from bias and inconsistency, whether deliberate or not. For this reason, financial accounting relies on certain standards or guides that are called "Generally Accepted Accounting Principles" (GAAP).

[@more@]

GAAP （Generally Accepted Accounting Principles）： 一般公认会计原则，指会计的任何一环都必须遵守的准则，但是并不代表只有一个准则能被接受，例如存货计价法就有先进先出法（FIFO）、后进先出法（LIFO）、平均法等（Moving Average）等，这些方法（部分）都是被GAAP名列接受的会计帐务处理方法，各企业个体可依照实际其行业的环境，选定会计政策记帐。

来自 “ ITPUB博客 ” ，链接：http://blog.itpub.net/60325/viewspace-1013628/，如需转载，请注明出处，否则将追究法律责任。

转载于:http://blog.itpub.net/60325/viewspace-1013628/