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generally accepted accounting principles

基本释义

公认的会计原理

专业释义

<科技> 通常公认的会计原则;一般公认会计原则
<经贸> 公认会计原理;通常公认会计原则
<金融> 公认会计准则
<法律> 一般公认的会计原则;普遍接受的会计原则
<证券> 普遍接受会计原则
<会计> 公认会计原则
<石油> 通用会计原则

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财务报表的Compile、Review和Audit

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香港上市公司年报常用词汇I

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干货 | 科普美国上市公司各种财务报表

今天你开心了吗: 美国证监会规定上市公司公开披露各种信息时要提交统一格式的文件，即各种Form（一般翻成“表格”）。不同情况要提交不同Form，比较重要的有S-1（招股书）或F-1（外国公司招股书），Form 10-K（年报）、Form 10-Q（季报）、Form 8-K（重大事件）等。下边我们就分析几个最常见的报表： ...

财报术语之Write-off

RO: By WILL KENTONReviewed by MARGARET JAMESFact checked by SUZANNE KVILHAUG编写人：WILL KENTON审核人：MARGARET JAMES事实核查人：SUZANNE KVILHAUG What Is a Write-Off?什么是冲销？ A write-off is an ac...

“Legal representative”和“Authorized representative”

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财报术语之Income Tax Payable

RO: By MICHELLE P. SCOTTReviewed by JANET BERRY-JOHNSONFact checked by VIKKI VELASQUEZ编写人：MICHELLE P. SCOTT审核人：JANET BERRY-JOHNSON事实核查人：VIKKI VELASQUEZ What Is Income Tax Payable?什么是应交...

常见的ESG通用标准

Rick Blaine: 目前国际上常见的通用标准有以下几个： UN SDGs 联合国可持续发展目标 UN SDGs是指United Nations Sustainable Development Goals（可持续发展目标）。 UN PRI 联合国责任投资原则 PRI将责任投资定义为：将环境、社会和治理（ESG）因素纳入投资决策和积极...

财报术语之Accrual Accounting

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香港上市公司年报常用词汇V

hanlicy: I If applicable 如适用 Immediately after… 紧随……后 Immediately before… 紧接……前 Impact of Issued But not Yet Effective Hong Kong Financial Reporting Standards 已颁布但未生效之香港财务报告准则之影响 Impa...

一文了解财报术语之EBIDA

Mia2020: Earnings Before Interest, Depreciation, and Amortization (EBIDA)By Will KentonUpdated April 30, 2023Reviewed by Charlene Rhinehart利息、折旧及摊销前利润（EBIDA）作者：Will Kenton更新时间：2023年4月30日审阅人：Charlene Rhinehart&...

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Revolving Note Agreement - 范本

ALG: CITY NATIONAL BANK 633 West Fifth Street, Tenth Floor Los Angeles, California 90071 PHONE (213) 615-6349 FAX (213) 615-8339 S. Steve Tsoflias Downtown Commercial Vice Preside...

Intercompany Credit Agreement - 范本

ALG: INTERCOMPANY CREDIT AGREEMENT This INTERCOMPANY CREDIT AGREEMENT (this "Agreement") by and between Carlson Companies, Inc., a Minnesota corporation ("CCI"), and Carlson Restaurants Worldwide...

1997 Incentive Bonus Plan - 范本

ALG: SMITHFIELD FOODS, INC. 1997 INCENTIVE BONUS PLAN (Applicable to John O. Nielson as President and Chief Operating Officer of the Company) 1. Purpose. Smith field Foods, Inc. hereby est...

Profit Maintenance Agreement - 范本

ALG: AMENDED AND RESTATED PROFIT MAINTENANCE AGREEMENT dated as of July 1, 1993 between Ford Motor Company, a Delaware corporation (hereinafter called "Ford"), and Ford Motor Credit Company, a De...

Receivables Purchase Agreement - 范本

ALG: RECEIVABLES PURCHASE AGREEMENT Among TYSON FOODS, INC. THE SELLERS NAMED HEREIN, as Sellers And TYSON RECEIVABLES CORPORATION, as Purchaser Dated as of October 17, 2001 全文...

Profit Maintenance Agreement - 范本

ALG: This AMENDED AND RESTATED PROFIT MAINTENANCE AGREEMENT is dated as of January 1, 1999 between Ford Motor Company, a Delaware corporation ("Ford"), and Ford Motor Credit Company, a Delaware corpor...

Acquisition Agreement - 范本

ALG: TERMS 1. PURCHASE AND SALE. Subject to the terms and conditions hereinafter set forth, at the time of the closing referred to in Section 2 hereof (hereinafter called the "Closing Date"), the Purc...

Profit Maintenance Agreement - 范本

ALG: This AMENDED AND RESTATED PROFIT MAINTENANCE AGREEMENT is dated as of January 1, 2002 between Ford Motor Company, a Delaware corporation ("Ford"), and Ford Motor Credit Company, a Delaware corpor...

Investor Rights Agreement - 范本

ALG: Execution copy SECOND AMENDED AND RESTATED INVESTOR RIGHTS AGREEMENT THIS SECOND AMENDED AND RESTATED INVESTOR RIGHTS AGREEMENT (the "Agreement") is made as of the 17th day of Ja...

Agreement for Distribution of Retained Earnings and Tax Indemnification - 范本

ALG: AGREEMENT FOR DISTRIBUTION OF RETAINED EARNINGS AND TAX INDEMNIFICATION This AGREEMENT FOR DISTRIBUTION OF RETAINED EARNINGS AND TAX INDEMNIFICATION (the "Agreement") is entered ...

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