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