USCPA考试知识点：IPO Audit 相关词汇解析 I

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.有价证券申请上市登记表，这就是一个公司如果认为自己符合上市条件，那么就需要向证监会提交申请上市登记所要填写的表格。

Underwriter承销商：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). 就是公司首发上市时，承接销售公开发行的股票的商家。

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