ARPU Average revenue per user ASP Average selling price ASAP (As soon As Possible) agcy.

(agency) agt. (agent) assn. (assistant)

[edit] B

BRU Business Recovery Unit B2B Business to Business B2C Business to Consumer bldg. (building)

[edit] C

CAO Chief Accounting Officer CAGR Compound annual growth rate CAPEX Capital Expenditure CAPM Capital asset pricing model CA Collateralized Debt Obligation CDS Credit Default Swap CEO Chief Executive Officer CFA Chartered Financial Analyst CFC Consumption of fixed capital CFCT Cash Flow Cycle Time CFM Certified Financial Manager CFO PEX Capital Expenditures CFO Chief Financial Officer CFS Consolidated Financial Statement CIA Certified Internal Auditor CIF Cost Insurance With Freight CIMA Chartered Institute of Management Accountants CISA Certified Information Systems Auditor CMA Certified Management Accountant CMO Chief Marketing Officer COB Close of Business COGS Cost of Goods Sold COO Chief Operating Officer CPA Certified Public Accountant CPP Certified Payroll Professional CSO Chief Security Officer CRM Customer Relationship Management CVP Cost Volume Profit CTO Chief Technology Officer

C&F Cost With Freight

[edit] D

DDA Depletion Depreciation Amortization, DI Dispatch information disc. (discount) dept. (department)

[edit] E

EAR Effective annual rate EAY Effective Annual Yield EBIT Earnings before interest and taxes EBITDA Earnings before Interest, Taxes, Depreciation, and Amortization EDI Electronic Data Interchange EFTPOS Electronic Funds Transfer at Point of Sale EPS Earnings per share EXP Export

[edit] F

FOB Freight On Board FIFO First In, First Out FL Financial leverage FP&A Financial Planning & Analysis FPO Follow on public offer FIX Financial Information Exchange FX Foreign exchange market

[edit] G

GAAP Generally Accepted Accounting Principles GAAS Generally Accepted Audit Standards GDP Gross Domestic Product GFCF Gross fixed capital formation GRN Goods Receipt Note GP Gross Profit GL General Leger

[edit] H

HR Human Resources HQ (Headquarters)

[edit] I

ICB Industry Classification Benchmark ICRM Innovative Customer Relationship Management IE Interest expense IMP Import IPO Initial Public Offering IR Interest Rate - typically referring to an IR derivative product

J-journal

[edit] K [edit] L

LC Letter of credit LIBOR London Interbank Offered Rate LIFO Last In, First Out LLC Limited Liability Company LBO Leveraged Buyout

[edit] M

MTD Month-to-date MOQ Minimum Order Quanty MSOD Monthly Statement of Select Operational Data mfg. (manufacturing date)

[edit] N

NAV Net Asset Value NCND Non-Circumvent and Non-Disclosure NDA Non-Disclosure Agreement NOA Net Operating Assets NOPAT Net Operating Profit After Tax NPV Net Present Value

[edit] O

OPEX Operational Expenditures OC Opportunity Cost

[edit] P

PMAC Period Moving Average Cost PO Profit Objective PO Purchase Order PP&E Property, plant, and equipment P&L Profit and Loss P/E Price-to-earnings ratio PPP Purchasing power parity PR Purchase Requistion

[edit] Q

QTD Quarter-to-date QC Quality Control

[edit] R

RE Retained Earnings ROA Return on assets ROCE Return On Capital Employed ROE Return on Equity ROI Return on Investment ROIC Return on Invested Capital RONA Return on net assets ROS Return on Sales RR Resource rent R&D Research and Development

[edit] S

St Sales (during time period t) SCM Supply Chain Management SG&A Sales, General, and Administrative expenses SIR Stores Issuance Requisition SIOP Sales Inventory and Operations Plan SIV Structured Investment Vehicle SOHO Small Office/Home Office SOX Sarbanes-Oxley

[edit] T

TCO Total Cost of Ownership TSR Total Shareholder Return

[edit] U

[edit] V [edit] W

WACC Weighted average cost of capital WC Working capital wk week wrk work wo work order

[edit] X [edit] Y

YTD Year-to-date YOY Year-Over-Year YAS You-are-Stupid

[edit] Z