generally accepted accounting principle的用法和樣例：
例句
- Accounting department workers need to be completely familiar with GAAP.
會計部同仁必須完全熟悉公認會計原則。 - The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis.
之前的一般公認會計原則要求，在有價證券組合的基礎上，按照成本與市價孰低原則記錄有價證券。
