The generally accepted accountingprinciples (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。
2
When a business is purchased, accountingprinciples require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired.
当一个公司被并购时,会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。
3
Twelve accountingprinciples have been prescribed for Businessaccounting Standards, but some practices are bothered by the fuzzy features of some principles.