GAAP

英文名称:GAAP(Generally Accepted Accounting Principles) 中文名称:公认会计原则
会计界普遍接受并有相当权威支持的,用以指导和规范企业财务会计行为的各项原则的总称。大致包括三个层次:会计的基本原则;对会计实际问题的方法指导和具体标准;会计处理的方法程序。 
e.g. The following reconciliation of net cash provided by operating activities to adjusted EBITDA is provided because EBITDA is not a financial measure recognized under Generally Accepted Accounting Principles.