To comply with generally accepted accounting principles ( GAAP), however, KKR believes that it must consolidate the majority of its funds ( including all of its private equity funds). 不过,为遵守一般公认会计原则(GAAP),KKR认为必须将大多数基金并表(包括所有的私募股权基金)。
Current regulations like Fas 167 which governs consolidation has created a situation in which public market investors are hard-pressed to compare GAAP financials from firms like KKR, Blackstone and Apollo Global Management ( apo). FAS167(并表规定)等现有法规令公开市场投资者很难将KKR、黑石和ApolloGlobalManagement等公司的GAAP财务数据进行比较。
But this argument overlooks two things: First, that translating non-GAAP to GAAP is simple math for most analysts and institutional investors. 但这种观点忽视了两个事实:首先,将非GAAP数据转化为GAAP数据对于大多数分析师和机构投资者而言只是一个简单的数学问题;
This theory argues that that non-GAAP earnings of tech companies appear artificially high relative to industries that abide by GAAP. 这种理论认为,科技公司的非GAAP利润相对于遵循GAAP的行业人为虚高。
Using GAAP figures, apple posted$ 7.9 billion in revenue for the quarter. 按美国一般公用会计准则数据显示,苹果在本季度取得了79亿美元的收入。
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。
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。
Supervise and manage the accounting team and carry out daily accounting works, set up procedures and optimize process in compliance with PRC gaap. 监督和管理会计团队并完成日常会计工作,在符合中国公认会计准则的前提下,建立程序和优化方案。
The generally accepted accounting principles ( GAAP) require that a business use the accrual basis. 公认会计原则要求企业采用权责发生制。
GAAP results to GAAP results is provided at the end of this press release. GAAP计算结果与公认会计原则的结果是提供在本月底发布。
This was designed to transform IFRS and US Generally Accepted Accounting Principles into a global accounting language. 这项努力的初衷是将IFRS和美国公认会计准则(GAAP)转变为一门全球统一的会计语言。
An analogue is the accounting profession which created a series of recommended "generally accepted accounting practices". 可以参照建立了一系列“公认会计准则”(gaap)的会计界。
Unless the EU recognises that Japan's Generally Accepted Accounting Principles are equivalent to the International Financial Reporting Standards adopted by the EU, Japanese companies will not be able to use Japanese GAAP for EU listing. 除非欧盟认可日本的公认会计原则(GenerallyAcceptedAccountingPrinciples)相当于欧盟采纳的国际财务报告准则(InternationalFinancialReportingStandards),否则,日本公司将不能使用公认会计原则在欧盟地区上市。
The next challenge was my new role as the US GAAP expert. 第二个挑战是我的新角色&美国会计准则专家。
This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required. 这是我们的实际成交价格,同时也是我们的税基,GAAP“成本”在几个个案中不同,这是由于提高账面价值或减记帐面价值的不同要求。
This indispensable guide contains numerous examples that help the reader understand and apply GAAP to real-life situations. 这个不可缺少的指南包含了许多实例,帮助读者了解和运用会计原则向现实生活情况。
For example, GAAP requires that land be stated at its historical cost on financial reports. 例如,GAAP要求在财务报告中土地应该列支在它的历史费用中。
First of two courses which covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles ( GAAP). 两项课程,包括原则,方法和应用现有和拟议公认会计原则(GAAP)。
America's accounting rules, like its tax code, are creaking under bolted-on guidance. 美国的会计准则,例如其免税代码,于紧锢的GAAP准则下孱弱多疾。
Japanese regulators have been given until July next year to convince the EU that Japanese GAAP meet EU criteria. 欧盟已要求,日本监管机构最晚必须在明年7月前,让欧盟确信日本的公认会计原则符合欧盟标准。
Management accounting provides managers with information needed to run the business successfully and the information used only by insiders does not have to be reported according to gaap. 管理会计为管理者提供成功经营企业所需信息。这些信息只供内部使用,不必按照公认会计原则对外报告。
Financial accounting statements prepared for external users must be prepared in accordance with generally accepted accounting principles ( GAAP). 财务会计为外部用户所做的分析报告一定要根据通用会计原理(GAAP)并且与之相吻合。
One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients. 一天,一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
GAAP does not get into specific firms but addresses broad methodologies of how to treat certain types of issues. gaap没有涉及具体类别的公司,而是就如何处理特定类型的问题提出了普遍方法。
Prepare accounting and financial reports in accordance with international standard including IAS and gaap; 根据国际会计准则,为客人准备附合国际水平的会计财务报告;
The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。
Accounting programmes in the US teach generally accepted accounting principles, which are the financial reporting standards used by US companies. 美国会计课程教授的是美国企业所使用的财务报告准则&公认会计准则(GAAP)。
According to the GAAP, the earnings per common share should be computed by the corporation and disclosed on the income statement. 根据公认会计原则的要求,公司应当计算普通股的每股净收益,并在损益表上予以披露。
But several European banks have privately lobbied for the IASB to remove some reclassification differences between its International Financial Reporting Standards and US GAAP. 但一些欧洲银行已在私下里向国际会计准则委员会游说,要求消除其国际财务报告准则(InternationalFinancialReportingStandards)与美国公认会计准则(GAAP)之间在重新归类方面存在的一些差异。
Familiar with PRC GAAP and relevant accounting regulation; 熟中国会计准则,税法以及相关法律法规;