| 单词 | Generally accepted accounting principles |
| 释义 | 公認會計準則 Abbr – GAAP. A set of authoritative rules and guidelines that defines the accounting practice at a particular time and which is used to govern how businesses measure, process and communicate financial information. Some of these rules have been codified; others are general knowledge, conventions and procedures developed over years by accountants and accounting’s organisations. Broadly speaking, the GAAP is made up of four underlying concepts and eight key principles. The four concepts are business entity concept, going concern concept, stable dollar concept and time period concept; and the eight principles are cost principle, objectivity principle, realisation principle, matching principle, materiality principle, full disclosure principle, consistency principle and conservatism principle. The GAAP in Hong Kong includes the Statements of Standard Accounting Practice issued by the Hong Kong Society of Accountants: Peter P F Chan v Hong Kong Society of Accountants (CACV 469/2000, unreported). 縮寫 － GAAP 具權威的一套規則和準則，就特定時期的會計實務作出界定，並用於規管業務措施、程序以及傳達財務信息的方法。其中部分規則已被編纂成文；其他為會計師和會計機構經多年發展而成的常識、慣例和程序。概括而言，公認會計準則由四個基本概念和八項主要原則組成。四個概念包括企業個體概念、持續經營概念、穩定貨幣概念和會計期概念；而八項原則則包括成本原則、客觀性原則、變現原則、相配原則、重點鉅數原則、充分披露原則、一致性原則和謹慎原則。香港的公認會計準則包括由香港會計師公會公布的《會計實務準則》：Peter P F Chan v Hong Kong Society of Accountants（民事上訴2000年第469號，未經彙報）。 |
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