Financial and Business Acronyms
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1H
1st Half
A
A/C
Account
Acct
Account
AOP
Adjusted Operating Profit
AOP
Annual Operating Plan
AP
Accounts Payable
AR
Accounts Receivable
ARPU
Average revenue per user
ASP
Average selling price
B
BAU
Business As Usual
BEP
Break Even Point
Biz
Business
BLS
Balance Sheet
BOM
Bill of Materials
BU
Business Unit
C
CAGR
Compound Annual Growth Rate
CAPEX
Capital Expenditure
COA
Chart of Account
CFCT
Cash Flow Cycle Time
CFS
Consolidated Financial Statement
CoB
Close of Business
CoC
Cost of Credit/Capital
CoD
Cost of Debt
CoE
Cost of Equity
CoGS
Cost of Goods Sold
CoS
Cost of Sales
CTC
Cost to company
CA
Current Account
D
DDA
Depletion, Depreciation, Amortization
DPO
Days Payable Outstanding
E
EAR
Effective Annual Rate
EAY
Effective Annual Yield
EBITDA
See FAQ
EoB
End of business
Eo
Expression of Interest
EOQ
Economical Order Quantity
EoD
End of day
ERP
Enterprise Resource Planning
F
FAB
Feature-Advantage-Benefit
FOB
Freight On Board
FIFO
First In, First Out
FY
Fiscal or Financial Year
FYA
For Your Action
FoC
FoC Free Of Cost
FYF
Full Year Forecast
G
GAAP
Generally Accepted Accounting Principles
GL
General Ledger
GMV
Gross Merchandise Volume
GP
Gross Profit
G&A
General & Admin Expenses
H-K
J
Journal
JIT
Just in time
KPI
Key Performance Indicator
L
LBO
Leveraged Buyout
LC/LoC
Letter of Credit
LE
Latest Estimate
LoE
Letter of Engagement
LoI
Letter of Intent or Interest
LIFO
Last In, First Out
LoI
Letter of Intent
LoU
Letters of Undertaking
LY
Last Year
M
M
Million
MoM
Month on (or over) Month
MOQ
Minimum Order Quantity
MoU
Memorandum of Understanding
MPSP
Most Probable Selling Price
MRO
Maintenance, Repair & Operations
MRP
Maximum Retail Price
MTD
Month-to-date
N
NAV
Net asset value
NDA
Non-Disclosure Agreement
NOI
Net Operating Income
NOPAT
Net Operating Profit After Tax
NPA
Non Performing Asset
NPL
Non-performing loan
NPV
Net Present Value
NTE
Not To Exceed
NWC
Net Working Capital
O
OC
Opportunity Cost
OCF
Operating Cash Flow
OIBDA
Operating Income Before Depreciation & Amortization
OPEX
Operating Expenditure or Operational Expenditure
OTIF
On Time In Full
OTC
Over-the-counter (finance)
P
P&L
Profit and Loss
P2B
Platform to Business
PAT
Profit After Tax
PBT
Profit Before Tax
P/E
Price-to-earnings ratio
PE
Private Equity
MRP
MRP Maximum Retail Price
PP&E
Property, Plant & Equipment
Q
Q1
Q1 First quarter year, (Calendar or Fiscal year)
QC
Quality control or costs
QoQ
Quarter on quarter
QtD
Quarter-to-date
R
RE
Retained Earnings
RFI
Request for information
RFP
Request for Proposal
RFQ
Request for Quotation
ROE
Return on Equity
ROI
Return on Investment
ROIC
Return on Invested Capital
ROS
Return on Sales
RR
Resource rent
S
S&OP
Sales & operations planning
SAAS
Software-as-a-Service
SBU
Strategic Business Unit
SG&A
Sales, General, & Admin expenses
SIOP
Sales Inventory & Operations Plan
SKU
Stock keeping unit
SLA
Service Level Agreement
SOP
Standard Operating Procedure
SoW
Statement of Work
SOX
Sarbanes-Oxley
T
TBC
To Be Completed/Confirmed
TBD
To Be Defined/Determined
TCO
Total Cost of Ownership
TCV
Total Contract Value
TSR
Total Shareholder Return
TTM
Trailing Twelve Months
TVM
Time Value of Money
T&C
Terms and Conditions
U-Z
USP
Unique Selling Proposition
VaR
Value at Risk
VAR
Value-Added Reseller
WC
Working capital
YTD
Year-to-date
YTG
Year-to-go
YOY
Year-over-year
YTC
Yet-To-Confirm