generally accepted accounting principle

• 公认会计原则

generally accepted accounting principle的用法和样例：

例句

1. Accounting department workers need to be completely familiar with GAAP.
   会计部同仁必须完全熟悉公认会计原则。
2. The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis.
   之前的一般公认会计原则要求，在有价证券组合的基础上，按照成本与市价孰低原则记录有价证券。