多准则财务报告
2025/26 财年交付多份单体财务报告及集团汇报文件,覆盖报告搭建、披露核查、调整跟踪与集团汇报流程。
工作经历
审计与鉴证
2023 年 10 月至今
Senior Associate
普华永道审计 Senior Associate,拥有 3 年上市公司及跨国集团项目经验,行业覆盖互联网科技、跨境贸易、制造、零售、融资租赁与资产运营。具备财务分析、多准则财务报告、复杂会计事项判断及项目团队管理能力,善于从财务数据和业务流程中识别关键问题,形成可执行的处理建议并推动落地。长期直接对接企业管理层、境内外集团审计师及各地区分部团队,具备跨公司、跨地区与跨文化协作经验。
展开查看项目准则与职责
深圳及香港子公司 · 中期审阅与年度审计
年度审计
深圳及香港事业部 · 总部筹备美股 IPO · 年度审计
美股上市公司 · 季度及年度审计
港股上市集团 · 年度审计
参与年度审计中的估值工作。
专业能力
财务报告 · 分析 · 风险
2025/26 财年交付多份单体财务报告及集团汇报文件,覆盖报告搭建、披露核查、调整跟踪与集团汇报流程。
基于试算平衡表、总账及明细数据完成报表项目映射、调整分录更新、报表勾稽与附注核查;独立从头搭建现金流量表,并编制所有者权益变动表。
按产品、交易对手、地区及渠道分析收入、成本、毛利、费用与现金流,结合同比、环比及预算执行偏差识别异常波动,分析财务表现背后的业务驱动因素。
评估预算制度、审批机制及执行情况,分析预算与实际结果的差异;搭建收入、成本、利润与现金流预测模型,为财务判断及管理决策提供支持。
运用增长率、永续增长率及折现率等参数测算净现值,评估长期股权投资、金融资产及相关资产的减值风险,复核关键假设及预测数据的合理性。
结合会计准则、交易实质及财务影响,分析收入确认、信用减值、租赁、税务、关联交易、金融工具及跨境交易,推动账务调整与披露完善。
访谈管理层、财务及业务人员,梳理收入、采购、生产与付款等核心流程,评估内部控制的设计与执行,识别核算、流程及合规风险并提出改进建议。
分析舞弊风险、异常交易、关联方往来、税会差异及或有事项,综合财务数据、业务资料和外部信息判断风险,推动相关管理机制完善。
管理与协作
协调项目、培养团队,并与客户及境内外团队保持清晰沟通。
2025/26 财年并行参与 4 个年审项目,并担任其中 2 个项目的 In-charge;统筹最高 5 人团队的排期、分工、进度、质量复核及报告交付,协调资源并跟踪工时使用。
累计指导 10 名以上初级员工及实习生,通过工作复核、专业指导与定期反馈解决执行难点、提升交付质量,并参与正式绩效评价。
直接对接财务经理和财务总监,提前明确工作范围、资料要求及交付节点,及时沟通重大事项与进度偏差,协调多方诉求并推动项目按期完成。
长期与境外集团审计师及各地区分部团队沟通项目进展、会计判断与风险事项,协调不同团队的执行和汇报口径。
定期向经理及合伙人汇报进度、重大风险和复杂事项,提炼关键信息并形成处理建议,支持管理层作出专业判断。
教育背景
2019 年 9 月 — 2023 年 6 月
经管学院 · BBA · 全英文教学
连续四年获得校级奖学金,依据高考及大学学业成绩评定。
2022 年 1 月 — 2022 年 5 月
法国北方高等商学院 · 交换项目
资格与工具
HKICPA 持证;CICPA 专业阶段通过;ACCA 已通过四科。
本科全英文教学,并有法国交换经历;可熟练使用英语工作;通过大学英语六级。
运用 AI Agent、API 接口及 GitHub 开源组件搭建自动化财会研究流程,对接权威准则、法规与政策来源,完成检索、交叉验证、版本追踪、结构化解读及报告生成。
熟练使用 Excel 进行多维数据分析,能够理解并分析主流财务系统导出的账务与报表数据;具备 Power BI 基础应用能力。
联系
欢迎交流财务、审计及相关职业机会。
Audit & assurance · Financial analysis
聂月
Understanding the numbers.
Seeing the business.
Bringing financial reporting, business analysis and professional judgement together for listed companies and multinational groups.
Professional experience
Audit & assurance
October 2023 – present
Senior Associate
Audit Senior Associate at PwC with three years of experience serving listed companies and multinational groups across internet and technology, cross-border trading, manufacturing, retail, finance leasing and asset operations. Experienced in financial analysis, multi-framework reporting, complex accounting judgements and project team management. Identifies key issues in financial data and business processes, develops practical recommendations and supports implementation. Works directly with client management, group auditors and regional teams across companies, jurisdictions and cultures.
Expand an engagement for standards and responsibilities
Shenzhen and Hong Kong subsidiaries · Interim review and annual audit
Annual audit
Shenzhen and Hong Kong divisions · Annual audit for a group preparing for a U.S. IPO
U.S.-listed company · Quarterly and annual audits
Hong Kong-listed group · Annual audit
Contributed to valuation work as part of the annual audit.
Technical expertise
Reporting · Analysis · Risk
Delivered standalone financial statements and group reporting packages in FY2025/26, covering report preparation, disclosure checks, adjustment tracking and group reporting.
Mapped trial balances, general ledgers and detailed records to financial statement line items; updated adjusting entries, reconciled statements and checked notes. Independently built cash flow statements from scratch and prepared statements of changes in equity.
Analysed revenue, costs, gross profit, expenses and cash flow by product, counterparty, geography and channel. Used year-on-year, period-on-period and budget variance analysis to identify unusual movements and understand the business drivers behind financial performance.
Assessed budgeting policies, approval mechanisms and implementation, and investigated differences between budgets and actual results. Built revenue, cost, profit and cash flow forecasts to support financial judgement and management decisions.
Calculated net present values using growth rates, terminal growth rates and discount rates. Assessed impairment risks for long-term equity investments, financial assets and other relevant assets, and reviewed the reasonableness of key assumptions and forecasts.
Evaluated revenue recognition, credit impairment, leases, tax, related-party transactions, financial instruments and cross-border transactions by considering applicable standards, transaction substance and financial impact. Supported accounting adjustments and improved disclosures.
Interviewed management, finance and operational teams to map revenue, procurement, production and payment processes. Evaluated control design and implementation, identified accounting, process and compliance risks, and recommended improvements.
Analysed fraud risks, unusual transactions, related-party balances and transactions, tax-accounting differences and contingencies. Combined financial data, business records and external information to assess risks and support stronger management processes.
Leadership & collaboration
Coordinating delivery, developing people and communicating clearly with clients and teams across borders.
Worked concurrently on four annual audits in FY2025/26 and served as in-charge on two. Coordinated teams of up to five across scheduling, task allocation, progress, quality review and report delivery, while managing resources and tracking hours.
Coached more than ten junior staff and interns through work reviews, technical guidance and regular feedback. Helped resolve execution challenges, improve delivery quality and contribute to formal performance evaluations.
Worked directly with finance managers and finance directors to agree scope, information requirements and delivery milestones. Communicated significant matters and schedule variances promptly, aligned stakeholder expectations and supported timely completion.
Collaborated with overseas group auditors and regional teams on progress, accounting judgements and risk matters, aligning execution and reporting approaches across teams.
Reported progress, significant risks and complex matters to managers and partners. Distilled key information and developed recommended actions to support informed professional judgements.
Education
September 2019 – June 2023
School of Management and Economics · BBA · English-taught
Awarded university scholarships for four consecutive years, based on Gaokao and university academic performance.
January – May 2022
Exchange program · France
Qualifications & tools
Certified Public Accountant (HKICPA); CICPA: Professional Level passed; four ACCA papers passed.
English-taught undergraduate degree and exchange experience in France. Proficient in professional English; passed CET-6.
Built automated accounting and finance research workflows using AI agents, APIs and open-source GitHub components. Connected authoritative standards, regulatory and policy sources for research, cross-checking, version tracking, structured interpretation and report generation.
Proficient in multidimensional analysis in Excel and in interpreting ledger and reporting data exported from mainstream financial systems. Basic working knowledge of Power BI.
Contact
For conversations about finance, audit and professional opportunities.