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IPO Audit 相關(guān)詞匯解析 (1)
Registration statement：In the United States, a registration statement is a set of documents, including a prospectus, that a company must file with the U.S. Securities and Exchange Commission before it proceeds with a public offering.有價證券申請上市登記表，這就是一個公司如果認(rèn)為自己符合上市條件，那么就需要向證監(jiān)會提交申請上市登記所要填寫的表格。
Underwriter承銷商：Underwriting refers to the process that a large financial service provider (bank, insurer, investment house) uses to assess the eligibility of a customer to receive their products (equity capital, insurance, mortgage, or credit). 就是公司首發(fā)上市時，承接銷售公開發(fā)行的股票的商家。
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