GAAP The common set of accounting principles, standards, and procedures. GAAP is a combination of authoritative standards (set by policy boards) and the accepted ways of doing accounting.

• 通用会计制度一套通用的会计原则、标准及程序。通用会计制度结合了权威标准(由多个政策委员会制定)以及广为接受的会计惯例。