PwC常用缩写词汇&常用快捷键
Copyright @ Ronnie Gu
略缩语全称中文
404Sarbanes-Oxley Rule 404萨班斯法案404条
A&C Acceptance&Continious
A.D.Accumulated Depreciation累计折旧
ABAS Assurance & Business Advisory Services
ACM Audit Comfort Matrix
AFC Advance From Customers预收账款
AP Accounts Payable应付账款
AR Accounts Receivable应收账款
AR Analytical Review分析性复核
ARM ABAS Risk Management
AS3Auditing Standard No.3PCAOB制定的审计准则第三条ASBE Accounting Standard for Business Enterprises企业会计准则
Asso Associated company联营公司
B/D provision Bad Debt provision坏账准备
BAF Business Analysis Framework
BOC Bank Of China中国银行
BOCOM Bank Of Communication交通银行
BOD Board of Directors董事会
BOM Bill of Material物料清单
BU Business Unit
CAATs Computer-Assisted Audit Techniques
CAF Current Audit File
CAKE Cummulated Audit Knowledge and Experience
CIP Constuction In Progress在建工程
CM Critical Matter
CN Coaching Notes
COGS Cost Of Gross Sales主营业务成本
Consol Consolidation合并报表
COSO Committee of Sponsoring Organizations
CPA Certified Public Accountant注册会计师
CT Central/Corporate team
CUAD Cumulative Unadjusted Audit Differences
DA Defer Assets递延资产/长期待摊费用
DT Defer Tax递延税款
ERP Enterprise Resource Planning
FA Fixed Assets固定资产
FE Financial Expense财务费用
FG Finished Goods产成品
FIFO First In, First Out先进先出法
FS Financial Statements财务报表
G&A expense Gernal&Administative expense管理费用
GAAP General Accepted Accouting Principles公认会计准则
GAAS General Accepted Auditing Standards公认审计准则
GCC Gernal Computer Control
GCMG Global Capital Markets Group
GP Gross Profit毛利
GPM Gross Profit Margin毛利率
GRMS Global Risk Management Solutions全球风险管理部
HKFRS Hong Kong Finance Reporting Standards香港财务会计准则
IA Intangbile Assets无形资产
IAS International Accounting Standards
ICM Internal Control Memorandom内部控制建议
ICRG International Consultation and Review Group
IFAC International Federation of Accountants国际会计师联合会
IFRS International Finance Reporting Standards国际财务会计准则
Interco Intercompany关联方
IPO Initial Public Offering首次公开发行股票
ISA International Standards on Auditings国际审计准则
ISQC International Standards on Quality Control国际质量控制准则
ITGC Information Technology General Controls
JV Joint Venture合资企业
LIFO Last In, First Out后进先出法
LN Lotus Notes
LOE Letter Of Engagement审计业务约定书
LOR Letter Of Representation管理当局声明书
LUR Land Use Rights土地使用权
MLP Management Letter Points
MNCs Multi-National Corporations 跨国企业
MOE Memorandom of Examination
MOH Manufacturing Overhand制造费用
NBV Net Book Value净值
NP Notes Payable应付票据
NR Notes Receivable应收票据
NRV Net Realized Value可变现净值
OP Other Payable其他应付款
OR Other Receivable其他应收款
PAF Permanent Audit File
PAR Preliminary Analytical Review
PBOC Peoples Bank of China中国人民银行
PCAOB Public Company Accounting Oversight Board(美国)公众公司会计监督委员会POE Pre-operating Expenses开办费
PPE Property, Plant and Equipment固定资产
PPV Purchase Price Variance材料成本差异
PSCENT Purpose,Source,Conclusion,Extent,Nature,Timing
QR Quality Review
R/E Retained Earning未分配利润
RM Raw Material原材料
RM Risk Management
RP Related Party关联方
RP Reporting Package
RPT Related Party Transaction关联方交易
SAAM Summary Audit Approach Matrix
SAD Suggested Adjusted Difference审计调整事项汇总
SEC Securities and Exchange Commission(美国)证券交易委员会
SNAI Shanghai National Accounting Institute上海国家会计学院
SOC Summary of Comfort
SOE State Owned Enterprise国有企业
SPA Systems and Process Assurance
SSC Shared Service Centre
Sub Subsidiary company子公司
SUD Suggested Unadjusted Difference审计未调整事项
TB Trial Balance试算平衡表/科目余额表
TM Template Manager
TS Transaction Services
TST Technical Support Team
TT Toptrial审计调整汇总表WIP Work In Progress在产品
WOFE Wholly Owned Foreign Enterprise外资独资企业WP Working Paper工作底稿
注释
要求对effectiveness of internal control发表opinion等
Assurance部门的前身
Audit Guide经常reference到的某database
主要是对Audit documentation的要求
一种目前PwC广泛采用的internal control framework, 以发表者的名字命名
ITGC的前身
负责Cross-Board Offering的consultation 的部门
SPA部门的前身
常用办公软件
公司对documentation的要求
按照AuditGuide索引提供template的一个database,非常有用
PwC advisory一部门
PwC一部门,主要负责回答audit team对PRC GAAP technical方面的问题