They maintain accounting processes and implement best practices, adhering to the generally accepted accounting principles.

他们维护会计流程并实施最佳实践，遵守公认的会计原则。

You're not allowed to do that according to generally accepted accounting principles.

根据公认的会计原则，您不能这样做。

So Andy knew - as a CPA, he knew that he had to follow generally accepted accounting principles.

所以安迪知道 - 作为一名注册会计师，他知道他必须遵循公认的会计原则。

And generally accepted accounting principle says that you must adjust that in the period that you know that you're going to take a reduction.

普遍接受的会计原则表明，您必须在知道要减少的期间内进行调整。