四大小朋友必看之常见的审计（包括财务报表项目）英文缩写
英文缩略语全称解释Accept-Reject testingAccept-Reject testing受据测试A&CAcceptance&Continious业务承接与续约ADJAccounting adjustments会计调整AFCAdvance From Customers预收账款APAccounts Payable应付账款ARAccounts Receivable应收账款B/D provisionBad Debt provision坏账准备BODBoard of Directors董事会ConfirmationConfirmation函证CIPConstuction In Progress在建工程CNCoaching Notes上级出的commentsCOGSCost Of Goods Sold主营业务成本ConsolConsolidation合并报表COSOCommittee of Sponsoring Organizations一种内控框架CTCentral team指项目的核心队伍DTADefer tax assets递延所得税资产DTLDefer tax liabilities递延所得税负债FAFixed Assets固定资产G&AGernal&Administative expense管理费用GLGeneral ledger总账Going concernGoing concern持续经营GPGross Profit毛利GPMGross Profit Margin毛利率IAIntangible Assets无形资产IntercoIntercompany关联方ITGCInformation Technology General Controls信息技术一般控制JEJournal entries分录LOELetter Of Engagement审计业务约定书LORLetter Of Representation管理层财务审计常见英文缩写
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