在会计领域，经常将“preparation”和“compilation”均译为“编制”，但是，实际上，这两个词极有可能同时出现。《元照英美法词典》对“compilation”的其中一种定义为“财务报告汇编”，即在会计方面指会计将财务报告收集在一起，但不保证其符合标准会计准则，该会计的责任仅限于审查报告中的明显错误。那么，暂且先将“preparation”译为“编制”，下面先来看一下二者的区别：

Preparation

If you decide to have a CPA prepare your financial statements, he can do so in any frequency that is most useful for you. Typically, this service is performed in conjunction with bookkeeping or transaction processing services and can be monthly, quarterly or annually. The financial statements are prepared in accordance with an acceptable financial reporting framework. If you’re not sure which reporting framework to use, your CPA can explain the pros and cons of each and the best fit for your business.

如果您决定由注册会计师编制财务报表，则注册会计师会按照对您最有利的频次编制财务报表。这项服务通常与记账或事务处理服务一起提供，可以按月、按季度或按年提供。财务报表需按照可接受的财务报告框架进行编制。如果您不确定适用哪种报告框架，注册会计师会向您解释每种报告框架的优缺点，并告知最适合您的报告框架。

The financial statement preparation service is primarily intended for your own use to have current information on the financial standing of your business and to make decisions accordingly. In essence this service is no different from what an in-house controller or CFO would provide to management in a larger company.

财务报表编制服务主要是供您了解有关当前财务状况的信息，并据此作出相应决策。从本质上看，这项服务无异于大型企业内部审计员或首席财务官向管理层提供的服务。

You can share your financial statements with outside parties but on each page, your CPA will include a notice that “no assurance is provided” on the financial statements.

财务报表可以与外部人员共享，但是在财务报表的每一页，注册会计师都会标明“不提供任何保证”。

Because your CPA will prepare your financial statements directly from the records you provide, the CPA will not verify the accuracy or completeness of the information and is not required to issue a formal report on the financial statements.

鉴于注册会计师是直接根据您提供的会计记录对财务报表进行编制，注册会计师将不会核对相关的准确性或完整性，也不需要针对财务报表出具一份正式的报告。

Compilation

Compilation of financial statements is a service where the role of the CPA is more apparent to outside parties, and as such, the requirements for performing this service are more explicit. For example, if the CPA is not independent from ownership, management and other circumstances in their relationship to you and your business, she is required to disclose the impairment to her independence in her compilation report. The compilation report is the first page before the actual financial statements and is written by the CPA on her firm’s letterhead.

就财务报表汇编服务而言，注册会计师的作用相较于外部人员更明显。比如，如果在所有权、管理方面或在适用于与您和业务之间关系的其他情形下，注册会计师并不具备独立性，则注册会计师需要在汇编报告中披露其独立性受损。汇编报告由注册会计师编写，附于第一页，上面印有会计师事务所的信笺，真实的财务报表附于其后。

The CPA is also required to read the financial statements in light of the financial reporting framework being used and consider whether the financial statements appear appropriate in form and are free from obvious material misstatements.

注册会计师也需要根据所使用的财务报告框架阅读财务报表，仔细斟酌财务报表在形式上看起来是否恰当且是否存在明显重大错报。

从上面的描述可以看出，“preparation”和“compilation”的实质含义并不相同，只不过我们习惯中文都使用“编制”一词。如果遇到二者同时出现，可以采用本人的处理方式，也就是，将“preparation”译为“编制”，将“compilation”译为“汇编”，进行区分。

来源：

《元照英美法词典》；

Guide to Financial Statement Services: Compilation, Review and Audit