通用会计准则 meaning in English

gaageneral accepted accounting principles

Example : the young company ' s rigorous attention to generally accepted accounting practices impressed potential investors who could easily assess the company ' s potential
这家新公司严格遵守通用会计准则的做法给潜在的投资者留下了深刻的印象,他们可以轻而易举地评估公司的潜力。
There is two things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
计算eva ，需要估算权益的成本，并由此计算出加权平均资本成本，最终确定资本投入的成本，另外，现有的通用会计准则扭曲了大量的价值创造活动，因而在计算eva时，也需要根据企业实际，对经营结果有重要影响的会计科目进行调整，以确保最终的eva能够全面反映企业的经营效果。