英文名称：GAAP 中文名称：公认会计原则
为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.
