conservative accounting 稳健会计
稳妥的会计
- This finding shows that conservative accounting can curb overinvestment .
这说明稳健的会计具有约束过度投资的作用。 - One theory is that few tech giants report earnings according to GAAP, an accounting standard that takes a conservative approach to how companies record stock options as expenses.
有一种理论认为,科技巨头一般不基于一般公认会计原则(GAAP)发布业绩,这一原则要求将股票期权保守地计为费用。
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