gaap

UK /ɡɑːp/US /ɡæp/

词源

Acronym from 'Generally Accepted Accounting Principles', first standardized in the US in the 1930s.

❶ 一般公认会计原则（Generally Accepted Accounting Principles）的缩写，指会计行业普遍遵循的标准和规范，用于指导财务报表的编制和审计。

“The company's financial statements are prepared in accordance with GAAP.”

（该公司的财务报表是按照一般公认会计原则编制的。）

“Auditors ensure that the financial reports comply with GAAP.”

（审计师确保财务报告符合一般公认会计原则。）

同义词:accounting standards, financial reporting principles, accounting framework

GAAP-compliant — 指符合一般公认会计原则的财务报告或会计操作，常用于审计或投资场景中。

“Only GAAP-compliant financial statements are accepted by the stock exchange.”

（证券交易所只接受符合一般公认会计原则的财务报表。）