公认会计准则的定义

Term Definition
Generally Accepted Accounting Principles (GAAP) are standard accounting rules for reporting on financial statements.

Extended Definition
In accounting, GAAP provides businesses with a uniform way to prepare financial statements and perform accounting tasks. GAAP helps small business owners and accounting professionals track a business’s finances. Presenting a business’s finances to outside entities (e.g., banks) becomes easier with GAAP. While all businesses are not required to use GAAP, you may want to consider preparing your financial statements with theses principles.

Related Article
GAAP: Your Accounting Rulebook