PwC常用缩写词汇&常用快捷键
Copyright @ Ronnie Gu
略缩语全称中文注释
404Sarbanes-Oxley Rule 404萨班斯法案404条要求对effectiveness of internal control发表opinion等
A&C Acceptance&Continious
A.D.Accumulated Depreciation累计折旧
ABAS Assurance & Business Advisory Services Assurance部门的前身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 Audit Guide经常 reference到的某database
AS3Auditing Standard No.3PCAOB制定的审计准则第三条主要是对Audit documentation的要求
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 一种目前PwC广泛采用的internal control framework, 以发表者的名字命名
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 ITGC的前身
GCMG Global Capital Markets Group 负责Cross-Board Offering的consultation的部门
GP Gross Profit毛利
GPM Gross Profit Margin毛利率
GRMS Global Risk Management Solutions全球风险管理部SPA部门的前身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常用办公软件
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 公司对documentation 的要求
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 按照AuditGuide 索引提供template 的一个database,非常有用TS Transaction Services
PwC advisory 一部门TST Technical Support Team PwC 一部门,主要负责回答audit team 对PRC GAAP technical 方面的问题
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