Provision 提供
Policy 政策
Support 支持
Conclusion 结论
Concern 涉及
Accept-Reject testing
受据测试
A&C
Acceptance&Continious
业务承接与续约
ADJ
Accounting adjustments
会计调整
AFC
Advance From Customers
预收账款
AP
Accounts Payable
应付账款
AR
Accounts Receivable
应收账款
B/D provision
Bad Debt provision
坏账准备
BOD
Board of Directors
董事会
Confirmation
Confirmation
函证
CIP
Constuction In Progress
在建工程
CN
Coaching Notes
上级出的comments
COGS
Cost Of Goods Sold
主营业务成本
Consol
Consolidation
合并报表
COSO
Committee of Sponsoring Organizations
一种内控框架
CT
Central team
指项目的核心队伍
DTA
Defer tax assets
递延所得税资产
DTL
Defer tax liabilities
递延所得税负债
FA
Fixed Assets
固定资产
G&A
Gernal&Administative expense
管理费用
GL
General ledger
总账
Going concern
Going concern
持续经营
GP
Gross Profit
毛利
GPM
Gross Profit Margin
毛利率
IA
Intangible Assets
无形资产
Interco
Intercompany
关联方
ITGC
Information Technology General Controls
信息技术一般控制
JE
Journal entries
分录
LOE
Letter Of Engagement
审计业务约定书
LOR
Letter Of Representation
管理层