GAAP通用会计准则(国外英语资料).doc

GAAP通用会计准则(国外英语资料) GAAP Ask for the editors encyclopedia card Generally Accepted Accounting all is the Generally Accepted Accounting Principles, the United States in 1937 Accounting program committee (CAP) published the first study announcement, created by the government organ or trade organization issued general general Accounting. directory An overview of the Basic assumptions of economic entities Monetary unit hypothesis The principle of full disclosure Hypothesis of time period Accrual basis accounting Principle of revenue recognition The principle of matching The principle of cost The principle of continuous management Correlation, reliability, and consistency The principle of caution Principle of importance An overview of the Basic assumptions of economic entities Monetary unit hypothesis The principle of full disclosure Hypothesis of time period Accrual basis accounting Principle of revenue recognition The principle of matching The principle of cost The principle of continuous management Correlation, reliability, and consistency The principle of caution Principle of importance Expand the overview of this section Generally refers to the general accounting principles applicable to various companies in different industries, ranging from basic concept, basic hypothesis of the basic principle of accounting to prepare financial statements on the specific accounting measurement and the provisions of the procedures and methods. Usually a countrys accounting system is general general accounting. Generally can be divided into international and regional, such as the United States called US GAAP of China is the 2006 issued new accounting standards, generally set by the specific accounting standards board. Accountants use generally accepted accounting principles (GAAP) to guide them to record and report financial information. Gaap consists of a broad set of principles formulated by the accounting and securities and exchange commission (SEC). Two laws, the securities act