ACRONYM LIST

ACCOUNTING:

A/P: ACCOUNTS PAYABLE

A/R: ACCOUNTS RECEIVABLE
AFS: AVAILABLE-FOR-SALE
BS: BALANCE SHEET
BV: BOOK VALUE
CAPEX: CAPITAL EXPENDITURES
COA: CHART OF ACCOUNTS
COGS: COST OF GOODS SOLD
Cr: CREDIT
Dr DEBIT
FIFO: FIRST - IN FIRST-OUT
G/L: GENERAL LEDGER
LIFO: LAST- IN FIRST-OUT
NI: NET INCOME
NRV: NET REALIZABLE VALUE
OCI: OTHER COMPREHENSIVE INCOME
OPEX: OPERATIONAL EXPENSES
OTC: ORDER TO CASH
P&L: PROFIT OR LOSS
P2P: PURCHASE TO PAY
R&D: RESEARCH AND DEVELOPMENT
RTR: RECORD TO REPORT
WIP: WORK IN PROCESS / WORK IN PROGRESS

BANKING & TREASURY:

ABA: AMERICAN BANKERS ASSOCIATION ROUTING NUMBER

ACH: AUTOMATED CLEARING HOUSE
ATM: AUTOMATIC TELLER MACHINE
CD: CERTIFICATE OF DEPOSIT
EFT: ELECTRONIC FUND TRANSFER
IBAN: INTERNATIONAL BANK ACCOUNT NUMBER
LIBOR: LONDON INTER-BANK OFFER RATE
SWIFT: SOCIETY FOR WORLDWIDE INTERBANK FINANCIAL TELECOMMUNICATIONS

BUSINESS-RELATED:

ERP: ENTERPRISE RESOURCE PLANNING

JV: JOINT VENTURE
M&A: MERGERS AND ACQUISITIONS
PTO: PAID TIME OFF
SWOT: STRENGTHS, WEAKNESSES, OPPORTUNITIES, THREATS

CREDENTIALS:

CIA: CERTIFIED INTERNAL AUDITOR

CMA: CERTIFIED MANAGEMENT ACCOUNTANT
CPA: CERTIFIED PUBLIC ACCOUNTANT

E-MAILS:

COB: CLOSE OF BUSINESS

ECD: ESTIMATED COMPLETION DATE
EOB: END OF BUSINESS
EOBD: END OF BUSINESS DAY
EOD: END OF DAY
FYA: FOR YOUR ACTION
FYI: FOR YOUR INFORMATION
FYR: FOR YOUR RECORD
OoO: OUT OF OFFICE
PBC: PROVIDED BY CLIENT
PBCE: PROVIDED BY CLIENT ENTITY
SALY: SAME AS LAST YEAR
TBA: TO BE ANNOUNCED
TBC: TO BE CONFIRMED
TBD: TO BE DEFINED

ECONOMY:

CPI: CONSUMER PRICE INDEX

GDP: GROSS DOMESTIC PRODUCT
ENTITIES:

AICPA: AMERICAN INSTITUTE OF PUBLIC ACCOUNTANTS

FASB: FINANCIAL ACCOUNTING STANDARDS BOARD
IASB: INTERNATIONAL ACCOUNTING STANDARDS BOARD
IIA: THE INSTITUTE OF INTERNAL AUDITORS
PCAOB: PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
SEC: SECURITIES AND EXCHANGE COMMISSION
ACCA: ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
ICAEW: INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES

FINANCE:

CAPM: CAPITAL ASSET PRICING MODEL

CR: CURRENT RATIO
D/E: DEBT TO EQUITY RATIO
DCF: DISCOUNTED CASH FLOW
DIO: DAYS OF INVENTORY OUTSTANDING
DPO: DAYS PAYABLE OUTSTANDING
DR: DEBT RATIO
DSCR: DEBT-SERVICE COVERAGE RATIO
DSO: DAYS SALES OUTSTANDING
EBIT: EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION AND AMORTIZATION
EBITDA: EARNINGS BEFORE INTEREST AND TAXES
EPS: EARNINGS PER SHARE
EVA: ECONOMIC VALUE ADDED
FCF: FREE CASH FLOW
FCFE: FREE CASH FLOW TO EQUITY
FX: FOREIGN EXCHANGE
IPO: INITIAL PUBLIC OFFERING
IRR: INTERNAL RATE OF RETURN
KPI: KEY PERFORMANCE INDICATOR
NPV: NET PRESENT VALUE
P/E: PRICE-TO-EARNINGS RATIO
ROA: RETURN ON ASSETS
ROCE: RETURN OVER CAPITAL EMPLOYED
ROE: RETURN ON EQUITY
ROI: RETURN ON INVESTMENT
ROIC: RETURN ON INVESTMENT CAPITAL
WACC: WEIGHTED AVERAGE COST OF CAPITAL
YOY: YEAR OVER YEAR

LOGISTICS:

BL: BILL OF LADING

CIF: COST, INSURANCE AND FREIGHT
FOB: FREE ON BOARD
GRN: GOOD RECEIPT NOTE
JIT: JUST IN TIME
PO: PURCHASE ORDER

STANDARDS:

ASC: ACCOUNTING STANDARDS CODIFICATION

GAAP: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
IFRS: INTERNATIONAL FINANCIAL REPORTING STANDARDS
ISA: INTERNATIONAL STANDARD OF AUDITING
SOX: SARBANES AND OXLEY ACT
XBRL: EXTENSIBLE BUSINESS REPORTING LANGUAGE

TAX:

BEPS: BASE EROSION AND PROFIT SHIFTING

NOL: NET OPERATING LOSS
PE: PERMANENT ESTABLISHMENT
TIN: TAX IDENTIFICATION NUMBER
VAT: VALUE-ADDED TAX
WHT: WITHHOLDING TAX

TIME:

CY: CURRENT YEAR

EOFY: END OF FINANCIAL YEAR
FTD: FISCAL YEAR TO DATE
FY: FISCAL YEAR
ITD: INCEPTION TO DATE
MTD: MONTH TO DATE
PY: PRIOR YEAR
TD: TARGET DATE
YTD: YEAR TO DATE