Template Manager Transaction Services
Technical Support Team Toptrial Work In Progress Wholly Owned Foreign Enterprise Working Paper
土地使用权
跨国企业
制造费用 净值 应付票据 应收票据 可变现净值 其他应付款 其他应收款
Copyright @ Ronnie Gu
略缩语
全称
404 A&C A.D. ABAS ACM AFC AP AR AR
Sarbanes-Oxley Rule 404 Acceptance&Continious Accumulated Depreciation Assurance & Business Advisory Services Audit Comfort Matrix Advance From Customers Accounts Payable Accounts Receivable Analytical Review
TM TS
TST TT WIP WOFE WP
Land Use Rights Management Letter Points Multi-National Corporations Memorandom of Examination Manufacturing Overhand Net Book Value Notes Payable Notes Receivable Net Realized Value Other Payable Other Receivable Permanent Audit File Preliminary Analytical Review Peoples Bank of China Public Company Accounting Oversight Board Pre-operating Expenses Property, Plant and Equipment Purchase Price Variance Purpose,Source,Conclusion,Extent,Nature,Timing Quality Review Retained Earning Raw Material Risk Management Related Party Reporting Package Related Party Transaction Summary Audit Approach Matrix Suggested Adjusted Difference Securities and Exchange Commission Shanghai National Accounting Institute Summary of Comfort State Owned Enterprise Systems and Process Assurance Shared Service Centre Subsidiary company Suggested Unadjusted Difference Trial Balance
COSO CPA CT CUAD DA DT ERP FA FE FG FIFO FS G&A expense GAAP GAAS GCC
Committee of Sponsoring Organizations Certified Public Accountant Central/Corporate team Cumulative Unadjusted Audit Differences Defer Assets Defer Tax Enterprise Resource Planning Fixed Assets Financial Expense Finished Goods First In, First Out Financial Statements Gernal&Administative expense General Accepted Accouting Principles General Accepted Auditing Standards Gernal Computer Control
中文 萨班斯法案404条
注释
要求对effectiveness of internal control发表opinion等
累计折旧
Assurance部门的前身
预收账款 应付账款 应收账款 分析性复核
PCAOB制定的审计准则第三条 企业会计准则 联营公司 坏账准备
Audit Guide经常 reference到的某database 主要是对Audit documentation的要求
中国银行 交通银行 董事会 物料清单
在建工程
主营业务成本 合并报表
注册会计师
递延资产/长期待摊费用 递延税款
固定资产 财务费用 产成品 先进先出法 财务报表 管理费用 公认会计准则 公认审计准则
毛利 毛利率 全球风险管理部 香港财务会计准则 无形资产
内部控制建议
国际会计师联合会 国际财务会计准则 关联方 首次公开发行股票 国际审计准则 国际质量控制准则
按照AuditGuide索引提供templat e的一个database,非常有用 PPwwCC一ad部vi门so,r主y一要部负门责回答audit team对PRC GAAP technical方面的问题
ARM
ABAS Risk Management
AS3 ASBE Asso B/D provision BAF BOC BOCOM BOD BOM BU CAATs CAF CAKE CIP CM CN COGS Consol
Auditing Standard No.3 Accounting Standard for Business Enterprises Associated company Bad Debt provision Business Analysis Framework Bank Of China Bank Of Communication Board of Directors Bill of Material Business Unit Computer-Assisted Audit Techniques Current Audit File Cummulated Audit Knowledge and Experience Constuction In Progress Critical Matter Coaching Notes Cost Of Gross Sales Consolidation
中国人民银行 (美国)公众公司会计监督委员会 开办费 固定资产 材料成本差异
公司对documentation的要求
未分配利润 原材料
关联方
关联方交易
审计调整事项汇总 (美国)证券交易委员会 上海国家会计学院
国有企业
子公司 审计未调整事项 试算平衡表/科目余额表
审计调整汇总表 在产品 外资独资企业 工作底稿
合资企业 后进先出法
审计业务约定书 管理当局声明书
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
LUR MLP MNCs MOE MOH NBV NP NR NRV OP OR PAF PAR PBOC PCAOB POE PPE PPV PSCENT QR R/E RM RM RP RP RPT SAAM SAD SEC SNAI SOC SOE SPA SSC Sub SUD TB
GCMG GP GPM GRMS HKFRS IA IAS ICM ICRG IFAC IFRS Interco IPO ISA ISQC ITGC JV LIFO LN LOE LOR
பைடு நூலகம்
Global Capital Markets Group Gross Profit Gross Profit Margin Global Risk Management Solutions Hong Kong Finance Reporting Standards Intangbile Assets International Accounting Standards Internal Control Memorandom International Consultation and Review Group International Federation of Accountants International Finance Reporting Standards Intercompany Initial Public Offering International Standards on Auditings International Standards on Quality Control Information Technology General Controls Joint Venture Last In, First Out Lotus Notes Letter Of Engagement Letter Of Representation