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Business English Exercises
 

GAAP

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Home > Teaching Business English > Business English Lessons, Advanced Level # 75
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Generally Accepted Accounting Principles are a set of accounting ......... approved by the professional accounting industry.


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GAAP are a combination of ......... rules set by policy boards and the commonly accepted ways of recording and reporting financial information.


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They can become accepted either as a result of due ......... or as a result of long term practice.


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Accountants cannot express the opinion that financial statements are "in conformity with generally accepted accounting principles" if such information includes any ......... from these principles.


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501 Business English Exercises — Printable, photocopiable.
For use in a classroom, at home, on your PC or anywhere.

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After the Stock Market ......... of 1929, the American Institute of Accountants introduced five broad principles of accounting which have won fairly general acceptance.


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It is relatively unimportant to investors what reporting method is used by a company, so long as they are assured that it is followed ......... every year.


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In 1934, the U.S. Congress created the Securities and ......... Commission (SEC), giving it the authority to prescribe the methods used in preparing financial statements.


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In 1938, Congress permitted companies to use a new ......... method, lifo, for income tax purposes.


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In 1939, the AIA recommended the phrasing, "present fairly in conformity with generally accepted accounting principles" in the standard form of the ......... report.


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The P & L monograph of 1940 promulgated the "......... principle", which places primary emphasis on the correspondence of costs with the revenues that they produce.


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Business English Practice Exercises Business English Tests — several topics are covered: office matters, job applications, computer English, money expressions, business law, operations management, retail marketing, e-commerce, accounting terms, contracts and agreements, commercial correspondence, etc.
You will be exposed to a wealth of authentic sample sentences that include a great variety of themes. This compact Business English Test Package is the only printable English test collection currently available on the Internet. It contains 501 Business English Exercises (10 questions per test plus answer keys).  Get your unique Business English Practice Exercises now!

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