Accounting policy is accounting principle , procedure , approach , etc . which affect accounting statements directly 会计政策是直接影响会计报表数字的会计原则、程序、方法等。
The new gaap gives discretion to managers on how marketable securities are classified , based on managers ' intent 新的一般公认会计原则赋予经理人根据其持有有价证券的目的来进行分类。
Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards 审计：对依据公认会计原则编制的财务报表进行的一种检查。
Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by gaap 管理会计不受公认会计原则的制约，而财务会计受公认会计原则的限制。
I have audited the attached financial statements which have been prepared under the accounting policies set out in note 2 to the accounts 本人已审核附上的财务报表，此等报表乃根据帐目附注二列出的会计原则而编制。
But as an accounting principles , the principle of caution both its reasonable aspect , but also the existence of its inherent limitations 但作为一项会计原则，谨慎性原则既有其合理的一面，同时也存在其固有的局限性。
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。
