generally accepted auditing standards/GAAS
generally accepted auditing standards/GAAS 〈美〉通用审计标准 与特别手续相反，该标准由美国会计师协会颁布，其内容为关于审计员的职业素质以及查账过程中和审计报告中的结论等。
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generally accepted auditing standards
generally accepted auditing standards. The guidelines issued by the American Institute of Certified Public Accountants establishing an auditor’s professional qualities and the criteria for the auditor’s examination and required reports. — Abbr. GAAS.
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generally accepted accounting principles
generally accepted accounting principles. The conventions, rules, and procedures that define approved ac-counting practices at a particular time. • These principles are issued by the Financial Accounting Standards Board for use by accountants in preparing financial statements. The principles include not only broad guidelines of general application but also detailed practices and procedures. — Abbr.
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generally accepted accounting principles/GAAP
generally accepted accounting principles/GAAP 〈美〉通用会计准则 在特定时间内处理普通会计业务所必须遵守的准则、规则和程序；包括一般的和特定的规则；这些准则由财务会议标准委员会制定。
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jointly and severally
jointly and severally 共同连带地(→joint and several contract; joint and several liability)
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office of child support enforcement
office of child-support enforcement. Family law. A state or federal agency established under Title IV(D) of the Social Security Act to help custodial parents collect child support.42 USCA §§ 651 et seq. • State offices of child-support enforcement generally come under the aegis of the Department of Human Resources. The federal Office of Child Support
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