一般公认会计原则（Generally Accepted Accounting Principles，简称GAAP）指就因应会计事项所制定的全球性原则，会计个体之资产、负债、资本、费用、收入等任何一环都必须遵守。

就一般而论，全世界所有会计事务上的认定，分析，纪录，分类，财务报表制作均需这些原则。因此可说，会计原则可视为一种跨国语言。也就是如此，使用会计原则处理事务的会计师与医师或护士一般，在异国处理事务上，并毋须绝对上的语言沟通。

此原则尤为资本主义世界所公认，但并不代表只有一个准则能被接受，例如存货计价法就有先进先出法、后进先出法、平均法等（Moving Average）等，这些方法（部分）都是被GAAP名列接受的会计帐务处理方法，各企业个体可依照实际其行业的环境，选定会计政策记帐。

Generally accepted accounting principles (GAAP) are the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards or standard accounting practice. These include the standards, conventions, and rules that accountants follow in recording and summarizing and in the preparation of financial statements. Many businesses choose to "opt out" of GAAP practices as they operate on a cash basis, as opposed to an accrual basis. A comparison would be the way that most people balance their checkbooks: when a check is written, its amount is deducted from the total balance even though the funds have not yet left the account. Financial decisions made after the check is written are based on the balance after the check is deducted.