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Abbreviation
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Definition
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90DSAC
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Ninety Days, Same As Cash
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A&AR
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Accounting and Auditing Releases
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A/C
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Account Current
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AAA
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Accumulated Adjustments Account
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AAA
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American Accounting Association
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AAA
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Association of Accounting Administrators
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AAA
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Authentication, Authorization, and Accounting
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AAA-CPA
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American Association of Attorney - Certified Public Accountants
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AACE
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Audit Analysis Computer Environment
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AACTS
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Arthur Andersen Corporate Technology Solutions
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AADA
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Adjusted Attributable Deposit Amount
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AADS
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Account Authority Digital Signature
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AAFA
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American Association of Finance and Accounting
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AAFI
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Associated Accounting Firms International
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AAG
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Audit and Accounting Guides
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AAGR
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Annual Average Growth Rate
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AAHCPA
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American Association of Hispanic Certified Public Accountants
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AAIA
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Association of Airport Internal Auditors
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AALC
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Accountants and Actuaries Liaison Committee
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AAMPS
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Amtrak Accounting Materials and Purchasing System
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AAMS
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Automated Accounts Management Services
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AAN
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Accounting Audit Notation
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AAOC
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Americas Account Opening Center
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AAPR
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Annualized Average Percentage Rate
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AASD
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Accountability and Accountancy Services Division
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AATD
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Alternative Amount of Tender Deposit
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AATD
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Australian Accounting Taxation Database
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ABC
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Accountability Basics and Control
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ABC
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Analyze Bill and Control
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ABCD
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Actuarial Board for Counseling and Discipline
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ABOM
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Accounting Business and Office Management
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ABOM
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Automated Bill Of Materials
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ABR
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Automated Budget Reallocation
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ABREMA
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Activity Based Risk Evaluation Model of Auditing
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ABS
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Accounting and Billing System
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ABTEE
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Annualized Before Tax Expense Equivalent
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AC
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Additional Charge
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AC
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All Current
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ACA
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Accreditation Council for Accountancy
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ACA
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Actual Cost Adjustment
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ACAP
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Accounting Career Awareness Program
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ACAT
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Accreditation Council for Accountancy and Taxation
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ACAT
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Automated Customer Account Transfer
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ACATS
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Automated Customer Account Transfer Service
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ACATS
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Automated Customer Account Transfer System
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ACB
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Automated Clearing Bureau
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ACC DET
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Account Details
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ACCC
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American Consumer Credit Counseling
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ACCPA
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Atlantic Conference of Certified Public Accountants, Inc.
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ACCS
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Accounting Classification Code Structure
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ACCS
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Advanced Cash Control System
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ACE
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Accountability Creativeness and Efficiency
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ACE
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Accumulated Cash Equivalence
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ACE
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Adjusted Current Earnings
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ACFO
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Association of Canadian Financial Officers
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ACH
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Account Clearing House
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ACH
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Automated Check Handling
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ACH
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Automated Clearing House
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ACMA
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Alternative Compliance Market Account
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ACMB
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ABSA Corporate and Merchant Bank
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ACMB
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Accounting Control Management Behavior
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ACP
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Activities Channels and Pools
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ACP
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Annual Compensation Payment
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ACP
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Anticipated Cash Provider
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ACP
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Average Conditional Probability
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ACP
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Average Contribution Percentage
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ACPU
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Average Cost Per Unit
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ACR
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Adjusted Community Rate
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ACRA
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Accounting and Corporate Regulatory Authority
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ACRI
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Accounting Careers Recruitment Initiative
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ACRS
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Accelerated Cost Recovery System
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AcSEC
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Accounting Standards Executive Committee
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ACT
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Automated Credit Transfer
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ACTS
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Automated Card Tracking System
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ACU
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Automatic Client Update
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ACV
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Actual Cash Value
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ACV
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Annualized Contract Value
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ACW
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ATM Cash Withdrawal
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ADD
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Audit and Due Diligence
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ADDACS
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Automated Direct Debit Amendment And Cancellation Service
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ADI
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After Date of Invoice
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ADIF
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Accounting Data Interchange Format
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ADJ
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Adjust
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ADL
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Add Lot
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ADM
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Above Dealer MSRP (Manufacturers Suggested Retail Price)
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ADM
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Automatic Deposit Machine
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ADP
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Actual Deferral Percentage
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ADP
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Average Deferral Percent
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ADR
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Accounting Department Revenue
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ADR
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American Deposit Receipts
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ADR
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Asset Depreciation Range
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ADR
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Average Daily Rate
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ADS
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Alternative Depreciation System
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AE
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Actual Expense
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AEC
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Annual Equivalent Capital
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AEC
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Average Efficiency Cost
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AECC
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Accounting Education Change Commission
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AEI
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Average Earnings Index
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AEPU
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Average Expense Per Unit
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AEPU
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Average Expense Per User
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AER
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Annual Equivalent Return
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AEV
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Alternative Equivalent Value
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AFA
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Accounting Firms Associated, Inc.
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AFC
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Average Fixed Costs
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AFDA
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Allowance For Doubtful Accounts
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AFDC
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Aid to Families with Dependent Children
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AFE
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Authorization For Expenditure
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AFE
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Average Funds Employed
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AFF
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Advanced Fee Fraud
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AFI
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Awaiting Faxed Invoice
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AFIP
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Association of Finance and Insurance Professionals
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AFM
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Accountany and Financial Management
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AFN
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Additional Funds Needed
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AFR
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Applicable Federal Rate
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AFS
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Advanced Farming System
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AFSC
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AFSCME Financial Standards Code
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AFT
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Accounting, Financing, And Taxes
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AFTR
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Applicable Federal Tax Rate
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AFTS
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Automatic Funds Transfer Services
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AGA
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Association of Government Accountants
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AGI
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Accounting Group International
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AGI
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Adjusted Gross Income
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AGM
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Adjusted Gross Margin
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AGN
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Accountants Global Network
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AGR
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Adjusted Gross Revenue
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AICPA
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American Institute of Certified Public Accountants
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AIMS
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Account Information Management System
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AIRA
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Allocated Insurance Reserve Account
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AISG
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Accountants International Study Group
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ALCO
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Asset/Liability Management Committee
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ALE
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Account Level Equivalence
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ALF
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Annual Licensing Fee
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ALICE
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The American Legislative Issue Campaign Exchange
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ALLL
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Allowance for Loan and Lease Losses
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ALR
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Active Life Reserves
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AM
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Account Monitoring
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AMA
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American Management Association
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AMAP
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Advanced Management Accounting Program
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AMT
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Alternative Minimum Tax
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AMTI
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Alternative Minimum Taxable Income
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AN
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Account Number
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ANCM
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Assets, Non-Current, Monthly
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ANCQ
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Assets, Non-Current, Quarterly
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ANP
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Annualized New Premium
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AOB
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Angels Of Blind
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AOI
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All Other Income
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AOP
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Annual Operational Plan
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AOT
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Adjustment Of Terms
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AP
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Accounts Payable
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AP
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As Purchased
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APA
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American Payroll Association
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APB
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Accounting Principles Board
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APBI
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Accounting Principles Board Interpretations
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APBO
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Accounting Principles Board Opinions
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APBS
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Accounting Principles Board Statements
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APC
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Actual Payment Coefficient
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APC
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Annual Percentage Change
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APD
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Actual Profit Difference
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APE
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Annual Premium Equivalent
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API
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Accountable Property Inventory
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API
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Accountants for the Public Interest
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APM
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Accounts Payable Maintenance
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APO
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Automatic Payment Order
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APR
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Annual Performance Report
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APR
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Annualized Percentage Rate
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APR
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Automatic Payment Receipt
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APTF
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Accounting Policy Task Force
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APY
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Annual Percentage Yield
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AR
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Account Review
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AR
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Annual Return
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AR
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Auto Regressive
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ARA
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Accounting Research Association
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ARA
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Agency Reimbursement Amount
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ARAF
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Associated Regional Accounting Firm
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ARB
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Accounting Research Bulletins
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ARC
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Accounting Regulatory Committee
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ARIA
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Accounting Researchers International Association
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ARM 3/1
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Adjustable Rate Mortgage, 3 years overall, adjustable every 1 year
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ARN
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Account Reference Number
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ARO
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After Receipt of Order
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ARO
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Asset Retirement Obligation
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ARO
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Attribute Resolution Order
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ARP
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Automatic Remittance Processing
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ARPU
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Average Retail Per User
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ARPU
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Average Revenue Per Unit
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ARSC
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Accounting and Review Services Committee
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ARTC
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Accounts Receivable Truncated Checks
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ARV
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Approximate Retail Value
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ARV
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Average Retail Value
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ASAE
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American Society of Association Executives
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ASB
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Auditing Standards Board
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ASCII
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American Standard Code for Information Interchange
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ASET
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Anonymous and Secure Electronic Transaction
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ASLGU
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Audits of State and Local Governmental Units
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ASM
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Account Services Management
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ASQ
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Allowable Sale Quantity
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ASQ
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Annual Saleable Quantity
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ASR
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Accounting Series Releases
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ASWA
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American Society of Women Accountants
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AT
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After Tax
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AT
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Automatic Transfer
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ATB
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Accounting Terminology Bulletins
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ATC
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Accountancy Training Centre
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ATC
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Average Total Costs
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ATF
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After The Flat
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ATL
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Above The Line
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ATO
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Asset Turnover
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ATRA
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American Tort Reform Association
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AUD-SOP
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Auditing Standards Division Statements of Position
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AUDSEC
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Auditing Standards Executive Committee
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AUG
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Industry Audit Guides
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AUI
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Auditing Interpretations
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AURA
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Accounting Unit Reporting Application
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AV
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Accepted Value
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AV
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Actual Value
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AVC
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Account Validation Check
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AVC
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Added Voluntary Contribution
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AVC
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Average Variable Costs
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AW
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Assessed With
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AWCA
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African Women Chartered Accountants
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AWCF
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Army Working Capital Fund
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AWP
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Average Wholesale Price
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AWS
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Annual Wage Supplement
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AWSCPA
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American Woman's Society of Certified Public Accountants
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AWW
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Average Weekly Wages
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B/O
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On Behalf Of ....
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BA
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Balance Accounting
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BA
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Banker's Acceptance
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BA
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Business Associate
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BAC
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Budgeted At Completion
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BACS
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Bank Automated Clearing System
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BARS
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Budgeting Accounting and Reporting Systems
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BAS
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Business Activity Statement
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BAVL
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Budget Availability
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BBA
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Basic Banking Account
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BBA
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Budget Balance Available
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BBAISR
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|
British Bankers Association Interest Settlement Rate
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BBP
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Budgeting and Business Planning
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BBR
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Best Bank Rate
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BC
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Before Credit
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BC
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Budget Constraint
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BC
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Buying Criteria
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BCBS
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Basel Committee on Banking Supervision
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BCD
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Balancing Charge Debit
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BCD
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Book Closer Date
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BCE
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Balance
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BCIJ
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Best Cost Individual Join
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BCL
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Bank Credit Letter
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BD
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Bank Draft
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BE
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Bill Of Exchange
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BE
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Budget Entity
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BEAM
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Bonds, Equity, And Money
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BEP
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Break Even Point
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BES
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Bill Enquiry System
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BF
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Bankruptcy Failure
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BFI
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Business Fixed Investment
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BFP
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Basic Formula Price
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BG
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Bank Guarantee
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BIC
|
|
Bank Identification Code
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BIC
|
|
Bank Identifier Code
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BIC
|
|
Beginning Invested Capital
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BIMBO
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|
Buy In Management Buy Out
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BIN
|
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Bank Identification Number
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BIPS
|
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Bank Internet Payment System
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BIR
|
|
Banking Intermediation Rate
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BKNG
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|
Backing
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BKNG
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|
Banking
|
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BKPR
|
|
Bookeeper
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BL
|
|
Bottom Line
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BLR
|
|
Base Lending Rate
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BOA
|
|
Bank Of America
|
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BOE
|
|
Barrels of Oil Equivalent
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BOM
|
|
Bill Of Materials
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BOQ
|
|
Bill Of Quantities
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BOS
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|
Bill Of Sale
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BP
|
|
Billing Provider
|
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BP
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|
Budget Power
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BPI
|
|
Building Price Index
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BPR
|
|
Business Process Re-Engineering
|
|
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BRASS
|
|
Bankruptcy Remote Access Server System
|
|
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BRB
|
|
Beam Related Background
|
|
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|
BRI
|
|
Bank Rakyat Indonesia
|
|
|
|
BS
|
|
Balance Sheet
|
|
|
|
BS
|
|
Bigger Surpluses
|
|
|
|
BSI
|
|
Billing System Investigation
|
|
|
|
BTA
|
|
Business Travel Allowance
|
|
|
|
BTP
|
|
Billing Transformation Program
|
|
|
|
BU
|
|
Base Unit
|
|
|
|
BV
|
|
Book Value
|
|
|
|
C
|
|
Costs
|
|
|
|
C&F
|
|
Cost and Freight
|
|
|
|
CA(SA)
|
|
Chartered Accountant (South Africa)
|
|
|
|
CAAT
|
|
Computer Assisted Auditing Technique
|
|
|
|
CAD
|
|
Current Account Deficit
|
|
|
|
CAF
|
|
Common Assessment Framework
|
|
|
|
CAF
|
|
Credit Application Format
|
|
|
|
CAFR
|
|
Comprehensive Annual Financial Report
|
|
|
|
CAG
|
|
Cost Ascertainment Group
|
|
|
|
CAGR
|
|
Compound Annual Growth Rate
|
|
|
|
CAGR
|
|
Cumulative Aggregate Gross Revenue
|
|
|
|
CAIS
|
|
Credit Account Information Sharing
|
|
|
|
CAM
|
|
Credit Accumulation Mechanism
|
|
|
|
CAP
|
|
Competency Assessment Program
|
|
|
|
CAP
|
|
Customer Approved Payment
|
|
|
|
CAPEX
|
|
CAPital EXPansion
|
|
|
|
CAPEX
|
|
CAPital EXpenditure
|
|
|
|
CAPM
|
|
Capital Assets Pricing Model
|
|
|
|
CAPPS
|
|
Computerized Accounts Payable And Purchasing System
|
|
|
|
CAPS
|
|
Corporate Accounts Payable System
|
|
|
|
CAPS
|
|
Credit Assessment And Programme Specifications
|
|
|
|
CAR
|
|
Capital Acquisition Request
|
|
|
|
CAR
|
|
Capital Adequacy Ratio
|
|
|
|
CAR
|
|
Compound Annual Return
|
|
|
|
CAR
|
|
Compounded Annual Rate
|
|
|
|
CAR
|
|
Cumulative Abnormal Returns
|
|
|
|
CAR
|
|
Cumulative Average Return
|
|
|
|
CARD
|
|
Certificate for Amortizing Revolving Debt
|
|
|
|
CARR
|
|
Compound Annual Rate Of Return
|
|
|
|
CART
|
|
Committee Appointed Review Team
|
|
|
|
CAS
|
|
Composite Accounting System
|
|
|
|
CAS
|
|
Comprehensive Annual Statement
|
|
|
|
CAS
|
|
Cost Accounting Standards
|
|
|
|
CASA
|
|
Canadian Alliance of Student Associations
|
|
|
|
CASA
|
|
Citizens Assessment of Structural Adjustment
|
|
|
|
CASA
|
|
Clinic Assessment Software Application
|
|
|
|
CASA
|
|
Current Accounts and Saving Accounts
|
|
|
|
CASB
|
|
Cost Accounting Standards Board
|
|
|
|
CASH
|
|
Community Accountancy Self Help
|
|
|
|
CAT
|
|
Constant Amortized Time
|
|
|
|
CAT
|
|
Cost, Access, and Terms
|
|
|
|
CATS
|
|
Customer Account Tracking System
|
|
|
|
CB
|
|
Chargeback
|
|
|
|
CB
|
|
Cummulative Bulletin
|
|
|
|
CBA
|
|
Centrally Billed Accounts
|
|
|
|
CBIA
|
|
CIBC (Canadian Imperial Bank of Commerce) Business Interest Account
|
|
|
|
CBO
|
|
Congressional Budget Office
|
|
|
|
CC
|
|
Card Cash
|
|
|
|
CC
|
|
Cash Commodity
|
|
|
|
CC
|
|
Cost Center
|
|
|
|
CC
|
|
Credit Card
|
|
|
|
CCA
|
|
Capital Cost Allowance
|
|
|
|
CCA
|
|
Capital Cost Annuity
|
|
|
|
CCA
|
|
Commercial Capital Access
|
|
|
|
CCA
|
|
Credit Card Action
|
|
|
|
CCAC
|
|
Cash Check And Charge
|
|
|
|
CCC
|
|
Credit Card Cheque
|
|
|
|
CCH
|
|
Commerce Clearing House
|
|
|
|
CCM
|
|
Check Control Module
|
|
|
|
CCP
|
|
Current COE Price
|
|
|
|
CCRA
|
|
Canada Customs and Revenue Agency
|
|
|
|
CCS
|
|
Cost of Common Stock
|
|
|
|
CCS
|
|
Credit Card Status
|
|
|
|
CD
|
|
Cash Disbursement
|
|
|
|
CD
|
|
Certificate of Deposit
|
|
|
|
CDC
|
|
Clearly Deceptive Calculations
|
|
|
|
CDCU
|
|
Corporate Debt Control Unit
|
|
|
|
CDFI
|
|
Community Development Financial Institution
|
|
|
|
CDIP
|
|
Certificate of Deposit Inflation Protected
|
|
|
|
CDM
|
|
Capital Derivatives Management
|
|
|
|
CDO
|
|
Collateral Debt Obligation
|
|
|
|
CDO
|
|
Collateralized Debt Obligations
|
|
|
|
CDO
|
|
Credit Default Option
|
|
|
|
CDS
|
|
Credit Default Swap
|
|
|
|
CDSC
|
|
Contingent Deferred Sales Charge
|
|
|
|
CE
|
|
Continuing Education
|
|
|
|
CEO
|
|
Costs Evened Out
|
|
|
|
CF
|
|
Cash Flow
|
|
|
|
CFA
|
|
Chartered Financial Analyst
|
|
|
|
CFA
|
|
Commercial Financing Advance
|
|
|
|
CFAB
|
|
Certificate in Finance, Accounting and Business
|
|
|
|
CFC
|
|
Controlled Foreign Corporation
|
|
|
|
CFCP
|
|
Cash Fund Control Plan
|
|
|
|
CFCR
|
|
Capital From Current Revenue
|
|
|
|
CFCT
|
|
Cash Flow Cycle Time
|
|
|
|
CFCU
|
|
Central Finance And Contracting Unit
|
|
|
|
CFM
|
|
Certified Financial Manager
|
|
|
|
CFO
|
|
Comprehensive Financial Optimizer
|
|
|
|
CFP
|
|
Certified Financial Planner
|
|
|
|
CFROI
|
|
Cash-Flow-Return On Investment
|
|
|
|
CFS
|
|
Cash Flow Surge
|
|
|
|
CFS
|
|
Comprehensive Financial Strategies
|
|
|
|
CFS
|
|
Corporate Financial System
|
|
|
|
CGAA
|
|
Coordinating Group on Auditing and Accounting Issues
|
|
|
|
CGL
|
|
Commercial General Liability
|
|
|
|
CGL
|
|
Commonwealth Government Loan
|
|
|
|
CGR
|
|
Compound Growth Rate
|
|
|
|
CGS
|
|
Credit Gain Services
|
|
|
|
CHAPS
|
|
Clearing House Automated Payment System
|
|
|
|
CHFC
|
|
Chartered Financial Consultant
|
|
|
|
CI
|
|
Compound Interest
|
|
|
|
CIA
|
|
Cash In Advance
|
|
|
|
CIC
|
|
Chartered Investment Counselor
|
|
|
|
CICA
|
|
Canadian Institute of Chartered Accountants
|
|
|
|
CIF
|
|
Common Interchange Format
|
|
|
|
CIF
|
|
Cost Insurance And Freight
|
|
|
|
CIMC
|
|
Certified Investment Management Consultant
|
|
|
|
CIMS
|
|
Certified Investment Management Specialist
|
|
|
|
CIP
|
|
Carriage and Insurance Paid
|
|
|
|
CIP
|
|
Central Investment Program
|
|
|
|
CIT
|
|
Cash In Transit
|
|
|
|
CITC
|
|
Corporate Income Tax Credit
|
|
|
|
CK
|
|
Check
|
|
|
|
CLADR
|
|
Class Life Asset Depreciation Range
|
|
|
|
CLEC
|
|
Current Liabilities Exceed Cash
|
|
|
|
CM
|
|
Compounding Method
|
|
|
|
CM
|
|
Contribution Margin
|
|
|
|
CMA
|
|
Credit Monitoring Arrangement
|
|
|
|
CMBS
|
|
Commercial Money Bank System
|
|
|
|
CMFC
|
|
Chartered Mutual Fund Counselor
|
|
|
|
CMK
|
|
Consumer Market Knowledge
|
|
|
|
CMS
|
|
Cost Management System
|
|
|
|
CMS
|
|
Credit Management System
|
|
|
|
CNC
|
|
Contract Negotiation Committee
|
|
|
|
CO
|
|
Charge Off
|
|
|
|
COB
|
|
Cost Of Borrowing
|
|
|
|
COC
|
|
Cash On Confirmation
|
|
|
|
COC
|
|
Cost Of Capital
|
|
|
|
COD
|
|
Cash On Delivery
|
|
|
|
CODA
|
|
Cash Or Deferred Arrangement
|
|
|
|
CODA
|
|
Cash Or Deferred Arrangement (401K)
|
|
|
|
COE
|
|
Cost Of Equity
|
|
|
|
COG
|
|
Cost Of Goods
|
|
|
|
COGS
|
|
Cost Of Goods Sold
|
|
|
|
COH
|
|
Cash On Hand
|
|
|
|
COI
|
|
Cost Of Insurance
|
|
|
|
COL
|
|
Cost Of Living
|
|
|
|
COLA
|
|
Cost Of Living Adjustment
|
|
|
|
COMET
|
|
Client Online Mortgage Enquiry Tool
|
|
|
|
COMPASS
|
|
Comprehensive Online Management Personnel And Accounting System For Sacramento
|
|
|
|
COP
|
|
Cash On Pickup
|
|
|
|
COP
|
|
Cost Of Production
|
|
|
|
COPO
|
|
Central Order Processing Offices
|
|
|
|
COPS
|
|
Computerized Online Payment Service
|
|
|
|
COPS
|
|
Cost Of Produced Sales
|
|
|
|
COSI
|
|
Cost Of Savings Index
|
|
|
|
COSO
|
|
Commission Of Sponsoring Organizations
|
|
|
|
COSO
|
|
Committee of Sponsoring Organizations of the Treadway Commission
|
|
|
|
COT
|
|
Carry Over Transactions
|
|
|
|
COW
|
|
Check Out Wizard
|
|
|
|
CP
|
|
Credit Points
|
|
|
|
CPA
|
|
Cheapest Price Available
|
|
|
|
CPA
|
|
Cost Per Action
|
|
|
|
CPA/PFS
|
|
Certified Public Accountant/Personal Financial Specialist
|
|
|
|
CPA/SEA
|
|
Certified Public Accountants' Society Executives Association
|
|
|
|
CPC
|
|
Customer Profit Contribution
|
|
|
|
CPE
|
|
Continuing Professional Education
|
|
|
|
CPF
|
|
Central Provident Fund
|
|
|
|
CPI
|
|
Cannot Pinpoint Inflation
|
|
|
|
CPI
|
|
Cardholder Payment Interface
|
|
|
|
CPI
|
|
Consumer Price Index
|
|
|
|
CPK
|
|
Certified Purchasing Knowledge
|
|
|
|
CPM
|
|
Critical Path Method
|
|
|
|
CPO
|
|
Confirmation of Purchase Order
|
|
|
|
CPP
|
|
Certified Professional Purchaser
|
|
|
|
CPR
|
|
Cash Position Recovery
|
|
|
|
CPR
|
|
Constant Prepayment Rate
|
|
|
|
CPRP
|
|
Cost Per Rating Point
|
|
|
|
CPS
|
|
Cash Payment System
|
|
|
|
CPS
|
|
Cost Per Sale
|
|
|
|
CPT
|
|
Central Payment Tool
|
|
|
|
CPT
|
|
Cost Payment Technique
|
|
|
|
CPTI
|
|
Core Pre-Tax Income
|
|
|
|
CR
|
|
Cash Receipts
|
|
|
|
CR
|
|
Cost Reduced
|
|
|
|
CRA
|
|
Cash Recovery Analysis
|
|
|
|
CRAC
|
|
Cost Recovery Adjustment Clause
|
|
|
|
CRO
|
|
Container Release Order
|
|
|
|
CROS
|
|
Cash Return On Sales
|
|
|
|
CRP
|
|
Cost Recovery Price
|
|
|
|
CRR
|
|
Cash Reserve Ratio
|
|
|
|
CRS
|
|
Cash Recycling System
|
|
|
|
CRS
|
|
Congressional Research Service
|
|
|
|
CRST
|
|
Coin Roll Storage Till
|
|
|
|
CSI
|
|
Capital Structure Irrelevance
|
|
|
|
CT
|
|
Converted Transaction
|
|
|
|
CTA
|
|
Corporation Tax Assessing
|
|
|
|
CTC
|
|
Cost To Company
|
|
|
|
CTC
|
|
Current Total Compensation
|
|
|
|
CTD
|
|
Cash Taken Deficiency
|
|
|
|
CTP
|
|
Corporate Trade Payment
|
|
|
|
CTR
|
|
Cash Transfer Report
|
|
|
|
CTRT
|
|
Cut Rate
|
|
|
|
CTS
|
|
Cash To Spend
|
|
|
|
CTX
|
|
Corporate Trade Exchange
|
|
|
|
CV
|
|
Complete Valuation
|
|
|
|
CVA
|
|
Cash Value Added
|
|
|
|
CVA
|
|
Combined Value Auction
|
|
|
|
CVP
|
|
Cost Volume Profit
|
|
|
|
CVV
|
|
Credit Verification Value
|
|
|
|
CVV
|
|
Creditcard Validation Value
|
|
|
|
CWO
|
|
Cash With Order
|
|
|
|
CWO
|
|
Cheque With Order
|
|
|
|
DA
|
|
Duration of Asset
|
|
|
|
DB
|
|
Declining Balance
|
|
|
|
DB
|
|
Direct Bill
|
|
|
|
DBA
|
|
Date Book Archive
|
|
|
|
DBDP
|
|
Digits Before the Decimal Point
|
|
|
|
DCAA
|
|
Defense Contract Audit Agency
|
|
|
|
DCAP
|
|
Discount, Charges, Allowances, and Promotions
|
|
|
|
DCAS
|
|
Database Commitment Accounting System
|
|
|
|
DCCF
|
|
Discounted Cumulative Cash Flow
|
|
|
|
DCF
|
|
Discretionary Cash Flow
|
|
|
|
DCFPS
|
|
Discretionary Cash Flow Per Share
|
|
|
|
DCM
|
|
Debt And Cash Management
|
|
|
|
DCOH
|
|
Days Cash On Hand
|
|
|
|
DCOT
|
|
Domestic Corporation Occupation Tax
|
|
|
|
DD
|
|
Demand Deposit
|
|
|
|
DD
|
|
Demand Draft
|
|
|
|
DDA
|
|
Demand Deposit Account
|
|
|
|
DDB
|
|
Double Declining Balance
|
|
|
|
DDD
|
|
Desired Delivery Date
|
|
|
|
DEB
|
|
Debenture
|
|
|
|
DEL
|
|
Deletion
|
|
|
|
DEL
|
|
Departmental Expenditure Limit
|
|
|
|
DF
|
|
Discount Factor
|
|
|
|
DFAS
|
|
Defense Finance and Accounting Service
|
|
|
|
DFC
|
|
Down From Cost
|
|
|
|
DID
|
|
Data Item Descripttion
|
|
|
|
DIF
|
|
Data Interchange Format
|
|
|
|
DIO
|
|
Days Inventory On-hand
|
|
|
|
DIR
|
|
Deposit Item Returned
|
|
|
|
DIRT
|
|
Deposit Interest Retention Tax
|
|
|
|
DISC
|
|
Domestic International Sales Corporation
|
|
|
|
DITL
|
|
Deferred Income Tax Liability
|
|
|
|
DIV
|
|
Dividend
|
|
|
|
DM
|
|
Debit Margin
|
|
|
|
DMD
|
|
Domestic Manufacturing Deduction
|
|
|
|
DMP
|
|
Debt Management Plan
|
|
|
|
DN
|
|
Debit Note
|
|
|
|
DNI
|
|
Distributable Net Income
|
|
|
|
DNS
|
|
Database of Names and Salaries
|
|
|
|
DOD
|
|
Debt Outstanding Disbursed
|
|
|
|
DP
|
|
Down Payment
|
|
|
|
DPO
|
|
Days Payable Outstanding
|
|
|
|
DPO
|
|
Departmental Purchase Order
|
|
|
|
DPP
|
|
Direct Product Profit
|
|
|
|
DPR
|
|
Data Production Request
|
|
|
|
DR
|
|
Daily Rate
|
|
|
|
DR
|
|
Discrepency Report
|
|
|
|
DRC
|
|
Departmental Running Costs
|
|
|
|
DRC
|
|
Direct Responsible Charge
|
|
|
|
DRP
|
|
Debt Reduction Program
|
|
|
|
DSC
|
|
Debt Service Coverage
|
|
|
|
DSC
|
|
Deferred Sales Charge
|
|
|
|
DSC
|
|
Designated Secured Creditor
|
|
|
|
DSM
|
|
Direct Sales Margin
|
|
|
|
DSO
|
|
Day Sales Outstanding
|
|
|
|
DSO
|
|
Days Sales Outstanding
|
|
|
|
DSRI
|
|
Days in Sales Receivables Index
|
|
|
|
DT
|
|
Debt Total
|
|
|
|
DTI
|
|
Debt To Income
|
|
|
|
DTR
|
|
Daily Trade Returns
|
|
|
|
DTS
|
|
Dock To Stock
|
|
|
|
DTTN
|
|
Digital Trade Transport Network
|
|
|
|
DUS
|
|
Dollar Unit Sampling
|
|
|
|
EA
|
|
Expenditure Authorization
|
|
|
|
EAA
|
|
Equivalent Annual Annuity
|
|
|
|
EAC
|
|
Estimate At Completion
|
|
|
|
EAF
|
|
Employment Administration Fund
|
|
|
|
EAP
|
|
Estimated Adjusted Price
|
|
|
|
EAR
|
|
Equivalent Annual Rate
|
|
|
|
EASA
|
|
Easy Access Savings Account
|
|
|
|
EAU
|
|
Estimated Annual Usage
|
|
|
|
EAY
|
|
Effective Annual Yield
|
|
|
|
EBDITA
|
|
Earnings Before Depreciation, Interest, Taxes, and Amortization (usually seen as EBIDTA)
|
|
|
|
EBG
|
|
Emirates Bank Group
|
|
|
|
EBIDT
|
|
Earnings Before Interest, Depreciation, and Taxes
|
|
|
|
EBIT
|
|
Earnings Before Interest and Taxes
|
|
|
|
EBITA
|
|
Earnings Before Interest Taxes And Amortization
|
|
|
|
EBITDA
|
|
Earnings Before Interest, Taxes, Depreciation, and Amortization
|
|
|
|
EBITDAR
|
|
Earnings Before Interest Taxes Depreciation Amortization And Rent
|
|
|
|
EBPP
|
|
Electronic Bill Presentment and Payment
|
|
|
|
EBT
|
|
Earnings Before Taxes
|
|
|
|
EBV
|
|
Economic Book Value
|
|
|
|
EC
|
|
Electronic Cash
|
|
|
|
EC
|
|
Electronic Commerce
|
|
|
|
ECB
|
|
External Commercial Borrowing
|
|
|
|
ECCO
|
|
Evaluation Of Capital Creation Options
|
|
|
|
ECI
|
|
Employment Cost Index
|
|
|
|
ECR
|
|
Efficient Cost Reduction
|
|
|
|
ECR
|
|
Electronic Cheque Recovery
|
|
|
|
ECR
|
|
Energy Cost Recovery
|
|
|
|
ECS
|
|
Electronic Clearing Service
|
|
|
|
ECTS
|
|
European Credit Transfer System
|
|
|
|
EDC
|
|
Embedded Direct Costs
|
|
|
|
EDD
|
|
Electronic Direct Deposit
|
|
|
|
EDF
|
|
Expected Default Frequency
|
|
|
|
EDMAX
|
|
Educational Management Exchange
|
|
|
|
EDP
|
|
Electronic Data Processing
|
|
|
|
EDPAA
|
|
EDP Auditors Association
|
|
|
|
EDPAF
|
|
EDP Auditors Foundation
|
|
|
|
EFS
|
|
Effective Financing Statement
|
|
|
|
EFS
|
|
Electronic Fund Systems
|
|
|
|
EFTPOS
|
|
Electronic Funds Transfer Point Of Sale
|
|
|
|
EFTPS
|
|
Electronic Federal Tax Payment System
|
|
|
|
EFTS
|
|
Electronic Funds Transfer System
|
|
|
|
EIC
|
|
Earned Income Credit
|
|
|
|
EIR
|
|
Effective Interest Rate
|
|
|
|
EIRF
|
|
Electronic Interchange Reimbursement Fee
|
|
|
|
EIRR
|
|
Economic Internal Rate of Return
|
|
|
|
EITC
|
|
Earned Income Tax Credit
|
|
|
|
ELMI
|
|
Electronic Money Institution
|
|
|
|
ELSS
|
|
Equity Linked Saving Schemes
|
|
|
|
EM
|
|
Electronic Money
|
|
|
|
EMI
|
|
Equal Monthly Installment
|
|
|
|
EMI
|
|
Equated Monthly Instalment
|
|
|
|
EML
|
|
Estimated Maximum Loss
|
|
|
|
EMO
|
|
Electronic Money Order
|
|
|
|
EMO
|
|
Excess Manufacturing Overrun
|
|
|
|
EMV
|
|
Electronic Money Value
|
|
|
|
EMV
|
|
Expected Monetary Value
|
|
|
|
ENOD
|
|
Electronic Notice Of Deposit
|
|
|
|
EOF
|
|
Enterprise Object Framework
|
|
|
|
EOM
|
|
End Of Month
|
|
|
|
EP
|
|
Economic Profit
|
|
|
|
EP
|
|
Expensive Price
|
|
|
|
EPA
|
|
Equity Principal Additions
|
|
|
|
EPC
|
|
Earnings Per Click
|
|
|
|
EPC
|
|
External Processing Cost
|
|
|
|
EPO
|
|
Electronic Payment Order
|
|
|
|
EPO
|
|
Express Payment Option
|
|
|
|
EPS
|
|
Electronic Payment System
|
|
|
|
EQP
|
|
End Quantity Pricing
|
|
|
|
ER
|
|
Explicit Rate
|
|
|
|
ERA
|
|
Electronic Remittance Advice
|
|
|
|
ERA
|
|
Expected Rate of Advance
|
|
|
|
ERC
|
|
Equity Reciprocity And Competition
|
|
|
|
ERG
|
|
Emergency Response Group
|
|
|
|
ERISA
|
|
Employee Retirement Income Security Act of 1974
|
|
|
|
ERMA
|
|
Electronic Recording Machine Accounting
|
|
|
|
ERR
|
|
External Rate Of Return
|
|
|
|
ERTA
|
|
Economic Recovery Tax Act of 1981
|
|
|
|
ESCA
|
|
Electronic Smart Card Account
|
|
|
|
ESOP
|
|
Employee Stock Option Plan
|
|
|
|
ET
|
|
Earning Threshold
|
|
|
|
ET
|
|
Employment Tax
|
|
|
|
ETA
|
|
Electronic Transfer Account
|
|
|
|
ETBYLAW
|
|
Bylaws of the American Institute of Certified Public Accountants
|
|
|
|
EV
|
|
Enterprise Value
|
|
|
|
EV
|
|
Exposure Value
|
|
|
|
EVA
|
|
Economic Value Added
|
|
|
|
EVA
|
|
Express Value Account
|
|
|
|
EVMS
|
|
Earned Value Management System
|
|
|
|
EY
|
|
Ernst & Young
|
|
|
|
F
|
|
Fireproof
|
|
|
|
F
|
|
Fiscal
|
|
|
|
F
|
|
Foreclosure
|
|
|
|
FAACS
|
|
Fixed Asset Accounting and Control System
|
|
|
|
FAB
|
|
Finance Advisory Board
|
|
|
|
FAB
|
|
Fulfillment Assurance And Billing
|
|
|
|
FACS
|
|
Financial Activity Control System
|
|
|
|
FACTS
|
|
Fast Automatic Cash Transfer System
|
|
|
|
FADM
|
|
Financial Accounting Database Management
|
|
|
|
FAE
|
|
Foundation for Accounting Education
|
|
|
|
FAF
|
|
Financial Accounting Foundation
|
|
|
|
FAO
|
|
For Account Of ....
|
|
|
|
FARM
|
|
Financial Analysis For Retail Management
|
|
|
|
FAS
|
|
Financial Accounting Standard
|
|
|
|
FAS
|
|
Financial Accounting Standards
|
|
|
|
FASAB
|
|
Federal Accounting Standards Advisory Board
|
|
|
|
FASAC
|
|
Financial Accounting Standards Advisory Committee
|
|
|
|
FASB
|
|
Financial Accounting Standards Board
|
|
|
|
FASBI
|
|
Financial Accounting Standards Board Interpretations
|
|
|
|
FASBS
|
|
Statements of the Financial Accounting Standards Board
|
|
|
|
FASBT
|
|
Financial Accounting Standards Board Technical Bulletins
|
|
|
|
FASC
|
|
Concepts Statements of the Financial Accounting Standards Board
|
|
|
|
FBC
|
|
Foreign Bank Charges
|
|
|
|
FBO
|
|
Final Buy Out
|
|
|
|
FBO
|
|
For the Benefit Of ....
|
|
|
|
FBS
|
|
Finance And Business Services
|
|
|
|
FBT
|
|
Fringe Benefit Tax
|
|
|
|
FBU
|
|
Finance Bank Utility
|
|
|
|
FC
|
|
Finance Charge
|
|
|
|
FC
|
|
Financial Capital
|
|
|
|
FCA
|
|
Fellow Chartered Accountant
|
|
|
|
FCE
|
|
Final Consumption Expenditure
|
|
|
|
FCF
|
|
Free Cash Flow
|
|
|
|
FCPA
|
|
Foreign Corrupt Practices Act
|
|
|
|
FDBD
|
|
Foreign Documentary Bills Discounted
|
|
|
|
FDC
|
|
Fees, Deposits, And Credits
|
|
|
|
FDD
|
|
Foreign Demand Draft
|
|
|
|
FDIC
|
|
Federal Deposit Insurance Corporation
|
|
|
|
FDR
|
|
Federal Deposit Reimbursement
|
|
|
|
FE
|
|
Fiscal Equalization
|
|
|
|
FEI
|
|
Financial Executives Institute
|
|
|
|
FEITFIS
|
|
FASB Emerging Issues Task Force Issue Summaries
|
|
|
|
FEITFM
|
|
FASB Emerging Issues Task Force Minutes of Meetings
|
|
|
|
FERF
|
|
Financial Executives Research Foundation
|
|
|
|
FFIEC
|
|
Federal Financial Institutions Examination Council
|
|
|
|
FFO
|
|
Funds From Operations
|
|
|
|
FGAA
|
|
Federal Government Accountant's Association
|
|
|
|
FICA
|
|
Federal Insurance Contributions Act
|
|
|
|
FID
|
|
Financial Information Data
|
|
|
|
FIDO
|
|
Financial Information Delivered Online
|
|
|
|
FIND
|
|
Financial Information Net Directory
|
|
|
|
FIO
|
|
Financial Object
|
|
|
|
FIRE
|
|
Finance Insurance And Real Estate
|
|
|
|
FIS
|
|
Financial Information Strategy
|
|
|
|
FIS
|
|
Financial Information System
|
|
|
|
FIS
|
|
Free In Store
|
|
|
|
FL
|
|
Financial Loss
|
|
|
|
FMA
|
|
Financial Management Assessment
|
|
|
|
FMCG
|
|
Financial Management for Consumer Goods
|
|
|
|
FMS
|
|
Fraud Management System
|
|
|
|
FMSS
|
|
Financial Management Software System
|
|
|
|
FMSS
|
|
Financial Management Systems Software
|
|
|
|
FN
|
|
Fiscal Note
|
|
|
|
FOB
|
|
Free On Board
|
|
|
|
FOC
|
|
Firm Order Commitment
|
|
|
|
FOFI
|
|
Future Oriented Financial Information
|
|
|
|
FOMC
|
|
Federal Open Money Committee
|
|
|
|
FOP
|
|
Form Of Payment
|
|
|
|
FP
|
|
Floating Point
|
|
|
|
FPA
|
|
Financial Performance Assessment
|
|
|
|
FPA
|
|
Full Page Ad
|
|
|
|
FR
|
|
Federal Register
|
|
|
|
FRB
|
|
Federal Reserve Bank
|
|
|
|
FRO
|
|
From Receipt of Order
|
|
|
|
FRR
|
|
Facility Risk Rating
|
|
|
|
FRR
|
|
Financial Reporting Releases
|
|
|
|
FRS
|
|
Financial Records System
|
|
|
|
FS
|
|
Fact Sheet
|
|
|
|
FS
|
|
Financial Statement
|
|
|
|
FSA
|
|
Federation of Schools of Accountancy
|
|
|
|
FSA
|
|
Flexible Spending Arrangement
|
|
|
|
FSAP
|
|
Financial Statement Analysis Package
|
|
|
|
FSAQ
|
|
Financial Statement Analysis Questionnaire
|
|
|
|
FSC
|
|
Foreign Sales Corporation
|
|
|
|
FSP
|
|
Flexible Spending Plan
|
|
|
|
FSR
|
|
Financial Status Report
|
|
|
|
FT
|
|
Fair Trade
|
|
|
|
FTC
|
|
Federal Trade Commission
|
|
|
|
FTD
|
|
Federal Tax Deposit
|
|
|
|
FTM
|
|
Financial Tax Management
|
|
|
|
FTR
|
|
Financial Transmission Right
|
|
|
|
FTT
|
|
Foreign Telegraphic Transfer
|
|
|
|
FUTA
|
|
Federal Unemployment Tax ACT
|
|
|
|
FV
|
|
Future Value
|
|
|
|
FVAN
|
|
Future Value Annuity
|
|
|
|
FVF
|
|
Final Value Fee
|
|
|
|
FWP
|
|
Factory Wholesale Price
|
|
|
|
GAAFR
|
|
Governmental Accounting, Auditing, and Financial Reporting
|
|
|
|
GAAS
|
|
Generally Accepted Auditing Standards
|
|
|
|
GAF
|
|
Growing Annuity Factor
|
|
|
|
GAGAS
|
|
Generally Accepted Government Auditing Standards
|
|
|
|
GAM
|
|
Group Annuity Mortality
|
|
|
|
GAO
|
|
General Accounting Office
|
|
|
|
GAP
|
|
Guaranteed Asset Protection
|
|
|
|
GAR
|
|
General Accounts Receivable
|
|
|
|
GAS
|
|
Governmental Accounting Standards
|
|
|
|
GASB
|
|
Governmental Accounting Standards Board
|
|
|
|
GASB-COD
|
|
Governmental Accounting Standards Board Codification
|
|
|
|
GASBC
|
|
Concepts Statements of the Governmental Accounting Standards Board
|
|
|
|
GASBI
|
|
Governmental Accounting Standards Board Interpretations
|
|
|
|
GASBS
|
|
Statements of the Governmental Accounting Standards Board
|
|
|
|
GASBT
|
|
Governmental Accounting Standards Board Technical Bulletins
|
|
|
|
GB
|
|
Give Back
|
|
|
|
GC
|
|
Gizmo Cost
|
|
|
|
GCA
|
|
Global Cash Access
|
|
|
|
GDP
|
|
Good Debt Payments
|
|
|
|
GDS
|
|
General Depreciation System
|
|
|
|
GFIA
|
|
Governmental Financial Institutions and Agencies
|
|
|
|
GFOA
|
|
Government Finance Officers Association
|
|
|
|
GFS
|
|
General Finance Statistics
|
|
|
|
GJ
|
|
General Journal
|
|
|
|
GLI
|
|
General Ledger Interface
|
|
|
|
GLW
|
|
General Ledger Warehouse
|
|
|
|
GMAC
|
|
General Motors Acceptance Corporation
|
|
|
|
GMS
|
|
Gross Merchandise Sales
|
|
|
|
GMV
|
|
Guaranteed Minimum Value
|
|
|
|
GOP
|
|
Gift Of Propriety
|
|
|
|
GOP
|
|
Gross Operating Profit
|
|
|
|
GP
|
|
Guide Price
|
|
|
|
GPD
|
|
Guaranteed Paid Downline
|
|
|
|
GPE
|
|
Gravitational Potential Energy
|
|
|
|
GR
|
|
Growth Rates
|
|
|
|
GRM
|
|
Gross Rent Multiplier
|
|
|
|
GTB
|
|
General Transaction Background
|
|
|
|
GTB
|
|
Global Transaction Banking
|
|
|
|
GTL
|
|
Group Term Life
|
|
|
|
GTT
|
|
General Agreement on Tariffs and Trades
|
|
|
|
GWS
|
|
Gross Wages and Salaries
|
|
|
|
HAM
|
|
Hold A Month
|
|
|
|
HD
|
|
High Dollar
|
|
|
|
HEP
|
|
Home Equity Prepayment
|
|
|
|
HFMA
|
|
Healthcare Financial Management Association
|
|
|
|
HLBV
|
|
Hypothetical Liquidation at Book Value
|
|
|
|
HNAG
|
|
Historical National Accounting Group
|
|
|
|
HP
|
|
Half Paid
|
|
|
|
HV
|
|
High Volume
|
|
|
|
I
|
|
Interest
|
|
|
|
IAA
|
|
Internal Accounting Association
|
|
|
|
IAD
|
|
Interest Adjustment Date
|
|
|
|
IAD
|
|
Intrest Adjustment Date
|
|
|
|
IAFP
|
|
International Association for Financial Planning
|
|
|
|
IAG
|
|
International Auditing Guidelines
|
|
|
|
IAHA
|
|
International Association of Hospitality Accountants
|
|
|
|
IAI
|
|
Independent Accountants International
|
|
|
|
IAO
|
|
In the Amount Of
|
|
|
|
IAPC
|
|
International Auditing Practices Committee
|
|
|
|
IBAN
|
|
International Bank Account Number
|
|
|
|
IBDA
|
|
Independent Broker Dealer Association
|
|
|
|
IBM
|
|
Internationall Buissnes Machines
|
|
|
|
IBRD
|
|
International Bank for Reconstruction and Development
|
|
|
|
IBS
|
|
Internet Banking System
|
|
|
|
IC
|
|
Internal Control
|
|
|
|
ICA
|
|
International Congress of Accountants
|
|
|
|
ICAA
|
|
Institute of Chartered Accountants in Australia
|
|
|
|
ICAP
|
|
Institute of Chartered Accountants of Pakistan
|
|
|
|
ICFA
|
|
Institute of Chartered Financial Analysts
|
|
|
|
ICFP
|
|
Institute for Certified Financial Planners
|
|
|
|
ICM
|
|
Incentive Compensation Management
|
|
|
|
ICMA
|
|
Institute of Certified Management Accountants
|
|
|
|
ICR
|
|
Indirect Cost Recovery
|
|
|
|
ICR
|
|
International Credit Repair
|
|
|
|
ICS
|
|
Issuers Clearinghouse Service
|
|
|
|
ICSO
|
|
Internal Control Sarbanes-Oxley
|
|
|
|
ICST
|
|
Intra-Company Stock Transfer
|
|
|
|
ID
|
|
Identification
|
|
|
|
IDB
|
|
Industrial Development Bond
|
|
|
|
IDC
|
|
Intangible Drilling Cost
|
|
|
|
IDC
|
|
Interest During Construction
|
|
|
|
IDCR
|
|
InDirect Cost Recovery
|
|
|
|
IDCRF
|
|
InDirect Cost Recovery Funds
|
|
|
|
IDR
|
|
Industrial Development Revenue bonds
|
|
|
|
IF
|
|
Intelligent Finance
|
|
|
|
IFPS
|
|
Interactive Financial Planning System
|
|
|
|
IFS
|
|
Industrial and Financial System
|
|
|
|
IFS
|
|
Institutional Financing Services
|
|
|
|
IG
|
|
Inspector General
|
|
|
|
IGAF
|
|
International Group of Accounting Firms
|
|
|
|
IIA
|
|
Institute of Internal Auditors
|
|
|
|
IIN
|
|
Institution Identification Number
|
|
|
|
ILC
|
|
Irrevocable Letter Of Credit
|
|
|
|
ILOC
|
|
Irrevocable Letter Of Credit
|
|
|
|
IM
|
|
Instant Money
|
|
|
|
IMA
|
|
Investment Management Agreement
|
|
|
|
IMMA
|
|
Insured Money Market Account
|
|
|
|
INCFO
|
|
Institute of Newspaper Controllers and Finance Officers
|
|
|
|
ING
|
|
International Netherlands Group
|
|
|
|
IO
|
|
Interest Only
|
|
|
|
IOC
|
|
Insist On Cash
|
|
|
|
IOCR
|
|
Incremental Output Capital Ratio
|
|
|
|
IOCS
|
|
In-Office Cost System
|
|
|
|
IOCX
|
|
Extended Immediate-Or-Cancel order
|
|
|
|
IOLTA
|
|
Interest on Lawyers' Trust Accounts
|
|
|
|
IOU
|
|
Is Owed Unto ....
|
|
|
|
IPC
|
|
Information Product Cash
|
|
|
|
IPO
|
|
Interest Paid On
|
|
|
|
IPR
|
|
Internal Purchase Requisition
|
|
|
|
IPS
|
|
Interactive Purchasing System
|
|
|
|
IPS
|
|
Interim Payment System
|
|
|
|
IPS
|
|
Internet Payment Solutions
|
|
|
|
IPS
|
|
Internet Payment System
|
|
|
|
IPS
|
|
Invoice And Progress Schedule
|
|
|
|
IPSAS
|
|
International Public Sector Accounting Standards
|
|
|
|
IPSP
|
|
Internet Payment Service Provider
|
|
|
|
IR
|
|
Income Ratio
|
|
|
|
IRA
|
|
Individual Retirement Account
|
|
|
|
IRB
|
|
Internal Ratings Based
|
|
|
|
IRB
|
|
Internal Revenue Bulletin
|
|
|
|
IRC
|
|
International Reply Coupon
|
|
|
|
IRC
|
|
Item Related Check
|
|
|
|
IRG
|
|
Interest Rate Guarantee
|
|
|
|
IRP
|
|
Intermediary Relending Program
|
|
|
|
IRS
|
|
Increasing Returns to Scale
|
|
|
|
ISA
|
|
International Standard of Auditing
|
|
|
|
ISBA
|
|
Idaho State Board of Accountancy
|
|
|
|
ISBP
|
|
International Standard Banking Practice
|
|
|
|
ISO
|
|
Incentive Stock Option
|
|
|
|
ITA
|
|
Israeli Tax Authority
|
|
|
|
ITIN
|
|
Individual Taxpayer Identification Number
|
|
|
|
ITL
|
|
Interested Transaction List
|
|
|
|
IW
|
|
Instalment Warrant
|
|
|
|
JC
|
|
Just Cash
|
|
|
|
JE
|
|
Journal Entry
|
|
|
|
JEEP
|
|
Joint Ethics Enforcement Plan
|
|
|
|
JFS
|
|
Journaled File System
|
|
|
|
JIB
|
|
Joint Interest Billing
|
|
|
|
JMI
|
|
Jointly Managed Inventory
|
|
|
|
JN
|
|
Journal Name
|
|
|
|
JPAS
|
|
JITC Project And Accounting System
|
|
|
|
JRN
|
|
Journal
|
|
|
|
JRTC
|
|
Job Retention Tax Credit
|
|
|
|
JV
|
|
Journal Voucher
|
|
|
|
KDT
|
|
Cost of Debt before Tax
|
|
|
|
KDX
|
|
Cost of Debt after Tax
|
|
|
|
KIBOR
|
|
Karachi Inter-Bank Offered Rate
|
|
|
|
KOA
|
|
Keep On Adding
|
|
|
|
KR
|
|
Key Rate
|
|
|
|
KVA
|
|
Knowledge Value Added
|
|
|
|
L
|
|
Liabilities
|
|
|
|
LAE
|
|
Loss Adjustment Expenses
|
|
|
|
LAR
|
|
Legal Amount Recognition
|
|
|
|
LASER
|
|
Loans And Savings Earn Rewards
|
|
|
|
LB
|
|
Logging And Bookkeeping
|
|
|
|
LBA
|
|
Loss Based Adjustment
|
|
|
|
LC
|
|
Letter of Credit
|
|
|
|
LC
|
|
Loan Commitment
|
|
|
|
LCM
|
|
Lower of Cost or Market
|
|
|
|
LCR
|
|
Loan To Cost Ratio
|
|
|
|
LE
|
|
Limited Expense
|
|
|
|
LE
|
|
Line Entry
|
|
|
|
LES
|
|
Linear Expenditure System
|
|
|
|
LESA
|
|
Lab, Engineering, Sales, & Administration costs
|
|
|
|
LEXIS
|
|
Legal Exchange Information Service
|
|
|
|
LF
|
|
Ledger Folio
|
|
|
|
LG
|
|
Letter of Guarantee
|
|
|
|
LIFT
|
|
Local Improvement Finance Trust
|
|
|
|
LILO
|
|
Lease In / Lease Out
|
|
|
|
LIQ
|
|
Liquid
|
|
|
|
LLC
|
|
Low Low Costs
|
|
|
|
LMV
|
|
Labor Material Voucher
|
|
|
|
LO
|
|
Local Order
|
|
|
|
LOC
|
|
Letters Of Comment
|
|
|
|
LOI
|
|
List Of Items
|
|
|
|
LOR
|
|
Letters Of Response
|
|
|
|
LP
|
|
Loan Proceed
|
|
|
|
LPD
|
|
Last Purchase Date
|
|
|
|
LPI
|
|
Late Payment Interest
|
|
|
|
LPO
|
|
Local Purchase Order
|
|
|
|
LPO
|
|
Lower Payment Option
|
|
|
|
LQA
|
|
Last Quarter Annualized
|
|
|
|
LR
|
|
Loan Repayment
|
|
|
|
LRP
|
|
Loan Repayment Program
|
|
|
|
LTF
|
|
Long Term Financing
|
|
|
|
LTV
|
|
Liquidate, Terminate, And Vacate
|
|
|
|
LTV
|
|
Loan To Value
|
|
|
|
LVR
|
|
Loan To Valuation Ratio
|
|
|
|
MAAA
|
|
Member of the American Academy of Actuaries
|
|
|
|
MACC
|
|
Market Assessed Cost of Capital
|
|
|
|
MACOE
|
|
Mcomulti Agent Common Operating Environment
|
|
|
|
MACRS
|
|
Modified Accelerated Cost Recovery System
|
|
|
|
MADS
|
|
Maximum Annual Debt Service
|
|
|
|
MAF
|
|
Monthly After the Fact
|
|
|
|
MAM
|
|
Modern Accountancy Marketing
|
|
|
|
MAP
|
|
Management of an Accounting Practice
|
|
|
|
MAP
|
|
Minimum Advertised Price
|
|
|
|
MAS
|
|
Management Advisory Services
|
|
|
|
MAS
|
|
Multi Agent System
|
|
|
|
MASS
|
|
Memorandum Account Statement System
|
|
|
|
MAT
|
|
Moving Annual Total
|
|
|
|
MBA
|
|
Masters of Business Administration
|
|
|
|
MBAA
|
|
Mortgage Bankers Association of America
|
|
|
|
MBO
|
|
Management By Objective
|
|
|
|
MBS
|
|
Multi Bank Standard
|
|
|
|
MC
|
|
Marketing Cost
|
|
|
|
MC
|
|
Master Card
|
|
|
|
MC
|
|
Master Charge (now called MasterCard)
|
|
|
|
MCA
|
|
Multifamily Capital Access
|
|
|
|
MCC
|
|
Mortgage Credit Certificate
|
|
|
|
MCP
|
|
Monthly Capitation Payment
|
|
|
|
MCS
|
|
Management Consulting Services
|
|
|
|
MD
|
|
Money Deficient
|
|
|
|
MDC
|
|
Miscellaneous Debits And Credits
|
|
|
|
MDE
|
|
Minimum Distributor Earnings
|
|
|
|
MDO
|
|
Minimum Distribution Option
|
|
|
|
MEA
|
|
Major Expense Authorization
|
|
|
|
MER
|
|
Micro-Economic Reform
|
|
|
|
MFOA
|
|
Municipal Finance Officers Association
|
|
|
|
MFR
|
|
Maximum Financial Return
|
|
|
|
MGM
|
|
Money Growing Money
|
|
|
|
MGR
|
|
Monthly Gross Revenue
|
|
|
|
MIA
|
|
Merchant Initiated Authorization
|
|
|
|
MIBOR
|
|
Mumbai Inter-Bank Offered Rate
|
|
|
|
MIN
|
|
Manufacturers Identification Number
|
|
|
|
MIS
|
|
Management Information System
|
|
|
|
MLB
|
|
Material, Labor, Burden
|
|
|
|
MLR
|
|
Minimum Lending Rate
|
|
|
|
MM
|
|
Material Management
|
|
|
|
MMDA
|
|
Money Market Demand Account
|
|
|
|
MMRP
|
|
Minimum Monthly Required Payment
|
|
|
|
MNA
|
|
Multi-National Account
|
|
|
|
MOH
|
|
Manufacturing OverHead
|
|
|
|
MPP
|
|
Monthly Purchase Plan
|
|
|
|
MPR
|
|
Minimum Price Required
|
|
|
|
MPS
|
|
Masterfile Payment System
|
|
|
|
MQ
|
|
Minimum Quantity
|
|
|
|
MR
|
|
Management Result
|
|
|
|
MR
|
|
Marginal Revenue
|
|
|
|
MRA
|
|
Multi-Record Action
|
|
|
|
MRC
|
|
Monthly Recurring Charge
|
|
|
|
MRO
|
|
Main Refinancing Operation
|
|
|
|
MRO
|
|
Maintenance Repair And Operating
|
|
|
|
MRP
|
|
Material Requirement Planning
|
|
|
|
MRP
|
|
Maximum Retail Price
|
|
|
|
MS
|
|
Money Supply
|
|
|
|
MSBA
|
|
Michigan State Board of Accountancy
|
|
|
|
MSC
|
|
Merchant Service Charge
|
|
|
|
MSF
|
|
Manufacturing Science And Finance
|
|
|
|
MSF
|
|
Manufacturing Science Finance
|
|
|
|
MSP
|
|
Manufacturer's Selling Price
|
|
|
|
MSV
|
|
Managing for Shareholder Value
|
|
|
|
MSV
|
|
Mortgage Submission Voucher
|
|
|
|
MTD
|
|
Month To Date
|
|
|
|
MTDC
|
|
Modified Total Direct Costs
|
|
|
|
MTFP
|
|
Medium Term Fiscal Plan
|
|
|
|
MTS
|
|
Money Transactions System
|
|
|
|
MUFR
|
|
Manual for Uniform Financial Reporting
|
|
|
|
MUM
|
|
Money Under Management
|
|
|
|
MVA
|
|
Market Value Added
|
|
|
|
NAA
|
|
National Association of Accountants (Now IMA)
|
|
|
|
NAAACPA
|
|
National Association of Asian American Certified Public Accountants
|
|
|
|
NAAI
|
|
National Association of Accountants in Insolvencies
|
|
|
|
NAARS
|
|
National Automated Accounting Research System
|
|
|
|
NABA
|
|
National Association of Black Accountants
|
|
|
|
NACC
|
|
National Accounts Classification Committee
|
|
|
|
NAFC
|
|
National Accounting and Finance Council
|
|
|
|
NASBA
|
|
National Association of State Boards of Accountancy
|
|
|
|
NASDQ
|
|
National Association of Securities Dealers Automated Quotations
|
|
|
|
NB
|
|
Net Benefit
|
|
|
|
NBAD
|
|
National Bank of Abu Dhabi
|
|
|
|
NBP
|
|
National Bank of Pakistan
|
|
|
|
NBR
|
|
Non Borrowed Reserves
|
|
|
|
NBT
|
|
Non Billable Time
|
|
|
|
NC
|
|
No Credit
|
|
|
|
NC
|
|
Non Collectible
|
|
|
|
NCCPAP
|
|
National Conference of Certified Public Accountant Practitioners
|
|
|
|
NCGA
|
|
National Council of Governmental Accounting
|
|
|
|
NCPAG
|
|
National Certified Public Accountant Group
|
|
|
|
NCS
|
|
Net Common Stock
|
|
|
|
NDI
|
|
Net Disposable Income
|
|
|
|
NFE
|
|
Net Foreign Earnings
|
|
|
|
NFP
|
|
Net Factor Payments
|
|
|
|
NFP
|
|
Not For Profit
|
|
|
|
NFV
|
|
Net Future Value
|
|
|
|
NFW
|
|
Net Future Worth
|
|
|
|
NIBT
|
|
Net Income Before Tax
|
|
|
|
NIFO
|
|
Next In, First Out
|
|
|
|
NIO
|
|
Not In Order
|
|
|
|
NIRS
|
|
Non-Increasing Returns to Scale
|
|
|
|
NISS
|
|
National Information Services and Systems
|
|
|
|
NLR
|
|
Net License Revenue
|
|
|
|
NLR
|
|
Net Local Revenue
|
|
|
|
NM
|
|
Net Margin
|
|
|
|
NNN
|
|
Triple Net
|
|
|
|
NO
|
|
Normal Output
|
|
|
|
NOD
|
|
Notice Of Default
|
|
|
|
NOF
|
|
New Opportunity Funds
|
|
|
|
NOI
|
|
Net Operating Income
|
|
|
|
NOL
|
|
Net Operating Loss
|
|
|
|
NOLC
|
|
Net Operating Loss Carryover
|
|
|
|
NOPAT
|
|
Net Operating Profit After Taxes
|
|
|
|
NP
|
|
Net Profit
|
|
|
|
NPAT
|
|
Net Profit After tax
|
|
|
|
NPC
|
|
Net Present Cost
|
|
|
|
NPD
|
|
National Purchase Diary
|
|
|
|
NR
|
|
Net Revenue
|
|
|
|
NR
|
|
No Reserve
|
|
|
|
NRR
|
|
Normal Rate of Return
|
|
|
|
NRV
|
|
Non-Return Valve
|
|
|
|
NS
|
|
Non Sale
|
|
|
|
NSA
|
|
Not Seasonally Adjusted
|
|
|
|
NSAA
|
|
National State Auditors Association
|
|
|
|
NSAC
|
|
National Society of Accountants for Cooperatives
|
|
|
|
NSI
|
|
Net Sales Income
|
|
|
|
NSP
|
|
Net Selling Price
|
|
|
|
NSP
|
|
Not Separately Priced
|
|
|
|
NSV
|
|
Net Sales Value
|
|
|
|
NT
|
|
Non Transactions
|
|
|
|
NTA
|
|
Net Tangible Assets
|
|
|
|
NTF
|
|
No Transaction Fees
|
|
|
|
NUI
|
|
Net Unearned Income
|
|
|
|
NV
|
|
No Value
|
|
|
|
NVD
|
|
No Value Declared
|
|
|
|
NYB
|
|
New York Banks
|
|
|
|
NYSSCPA
|
|
New York State Society of Certified Public Accountants
|
|
|
|
OAC
|
|
On Approved Credit
|
|
|
|
OAR
|
|
Overhead Absorption Rate
|
|
|
|
OAS
|
|
Overpayments and Accounting Summary
|
|
|
|
OBM
|
|
Open Book Management
|
|
|
|
OBO
|
|
Or Best Offer
|
|
|
|
OCA
|
|
Open Checking Account
|
|
|
|
OCC
|
|
Other Charges and Credits
|
|
|
|
OCF
|
|
Operating Cash Flow
|
|
|
|
OCR
|
|
Official Cash Rate
|
|
|
|
OD
|
|
Overnight Deposits
|
|
|
|
OE
|
|
Open Entry
|
|
|
|
OE
|
|
Operating Expenses
|
|
|
|
OEI
|
|
Outside Equity Interest
|
|
|
|
OFR
|
|
Operating and Financial Review
|
|
|
|
OFX
|
|
Open Financial Exchange
|
|
|
|
OHD
|
|
Overhead
|
|
|
|
OI
|
|
Open Interest
|
|
|
|
OI
|
|
Operating Income
|
|
|
|
OJ
|
|
Official Journal
|
|
|
|
OLA
|
|
On-Line Accounting
|
|
|
|
OLE
|
|
Old Ledger Extension
|
|
|
|
OLE
|
|
On-Line Entry
|
|
|
|
OLER
|
|
On-Line Entry Requirements
|
|
|
|
OLJ
|
|
On-Line Journal
|
|
|
|
OMB
|
|
Office of Management and Budget
|
|
|
|
OMV
|
|
Open Market Value
|
|
|
|
ON
|
|
Order Number
|
|
|
|
OOC
|
|
Out Of Cash
|
|
|
|
OOE
|
|
Other Operating Expenses
|
|
|
|
OOPS
|
|
Outstanding Overdraft Protection Service
|
|
|
|
OPB
|
|
Outstanding Principal Balance
|
|
|
|
OPEX
|
|
OPerational EXpenditure
|
|
|
|
OPI
|
|
Open Payment Initiative
|
|
|
|
OR
|
|
Operating Result
|
|
|
|
OR
|
|
Operations Research
|
|
|
|
OS
|
|
On Sheet
|
|
|
|
OSD
|
|
Overages, Shortages, and Damages
|
|
|
|
OTB
|
|
Off Trial Balance
|
|
|
|
OTR
|
|
Order To Receipt
|
|
|
|
OTS
|
|
One Time Settlement
|
|
|
|
OTT
|
|
Over The Top
|
|
|
|
OWB
|
|
Over Without Bill
|
|
|
|
P
|
|
Price
|
|
|
|
P
|
|
Profit
|
|
|
|
P
|
|
Projected
|
|
|
|
P/B
|
|
Price-To-Book Ratio
|
|
|
|
PA
|
|
Pre Approved
|
|
|
|
PA
|
|
Public Accountant
|
|
|
|
PA
|
|
Public Administration
|
|
|
|
PAB
|
|
Professional Auditor Bulletins
|
|
|
|
PAC
|
|
Pre-Authorized Cheque
|
|
|
|
PACA
|
|
Per Annum Compounded Annually
|
|
|
|
PAD
|
|
Pre-authorized Electronic Debit
|
|
|
|
PAF
|
|
Payment Approval Form
|
|
|
|
PAID
|
|
Production Accounting and Invoicing Database
|
|
|
|
PAL
|
|
Passive Activity Loss
|
|
|
|
PAL
|
|
Programmatic Adjustment Loan
|
|
|
|
PAN
|
|
Personal Account Number
|
|
|
|
PAP
|
|
Pre-Authorized Payment
|
|
|
|
PAR
|
|
Pre-Authorized Remittance
|
|
|
|
PAR
|
|
Public Accounting Report
|
|
|
|
PARIS
|
|
Purchasing Accounting Reporting Information System
|
|
|
|
PAT
|
|
Profit After Tax
|
|
|
|
PATA
|
|
Pacific Association of Tax Administrators
|
|
|
|
PB
|
|
Previous Balance
|
|
|
|
PB
|
|
Private Bank
|
|
|
|
PBB
|
|
Performance Based Budgeting
|
|
|
|
PBO
|
|
Projected Benefit Obligation
|
|
|
|
PBT
|
|
Profit Before Tax
|
|
|
|
PC
|
|
Per Capita
|
|
|
|
PCA
|
|
Priority Collection Action
|
|
|
|
PCF
|
|
Product Cost Function
|
|
|
|
PCM
|
|
Per Calculated Month
|
|
|
|
PCM
|
|
Price Cost Margin
|
|
|
|
PCM
|
|
Project Cost Model
|
|
|
|
PCS
|
|
Price Computing Scale
|
|
|
|
PCT
|
|
Primary Care Trusts
|
|
|
|
PD
|
|
Partial Deduction
|
|
|
|
PD
|
|
Per Diem
|
|
|
|
PD
|
|
Probability of Default
|
|
|
|
PDD
|
|
Paperless Direct Debit
|
|
|
|
PDF
|
|
Payroll Discrepancy Form
|
|
|
|
PDI
|
|
Practice Development Institute
|
|
|
|
PDN
|
|
Payment Due Notice
|
|
|
|
PDQ
|
|
Pallet Deal Quantity
|
|
|
|
PE
|
|
Price Earnings
|
|
|
|
PEG
|
|
Price/Earnings ratio to Growth
|
|
|
|
PEP
|
|
Productivity Efficiency and Profits
|
|
|
|
PERT
|
|
Performance Evaluation Reporting Technique
|
|
|
|
PFC
|
|
Prepaid Finance Charge
|
|
|
|
PFP
|
|
Personal Financial Planning
|
|
|
|
PFS
|
|
Personal Financial Specialist
|
|
|
|
PI
|
|
Pre-Invoice
|
|
|
|
PIE
|
|
Price Implied Expectations
|
|
|
|
PIF
|
|
Payment In Full
|
|
|
|
PIK
|
|
Payment In Kind
|
|
|
|
PIL
|
|
Payment In Lieu
|
|
|
|
PIL
|
|
Percentage Increase in Loss
|
|
|
|
PILOT
|
|
Payment In Lieu Of Taxes
|
|
|
|
PIP
|
|
Penalty Interest Payments
|
|
|
|
PIP
|
|
Price Interest Percentage
|
|
|
|
PIP
|
|
Purchasing Invoice Problem
|
|
|
|
PIT
|
|
Principal Interest and Taxes
|
|
|
|
PITI
|
|
Principal Interest Tax and Insurance
|
|
|
|
PL
|
|
Plan Loan
|
|
|
|
PLL
|
|
Provision for Loan Loss
|
|
|
|
PLS
|
|
Profit and Loss Sharing
|
|
|
|
PLU
|
|
Price Look Up
|
|
|
|
PMI
|
|
Preferred Minimum Interest
|
|
|
|
PML
|
|
Probable Maximum Loss
|
|
|
|
PMS
|
|
Payment Management System
|
|
|
|
PMV
|
|
Presumed Maximum Value
|
|
|
|
PO
|
|
Production Order
|
|
|
|
PO
|
|
Purchase Order
|
|
|
|
POB
|
|
Public Oversight Board
|
|
|
|
POD
|
|
Payable On Demand
|
|
|
|
POI
|
|
Price and Output Indices
|
|
|
|
POP
|
|
Point Of Purchase
|
|
|
|
POR
|
|
Pay On Return
|
|
|
|
POR
|
|
Payable On Receipt
|
|
|
|
POR
|
|
Price On Request
|
|
|
|
POS
|
|
Percentage Of Sales
|
|
|
|
POS
|
|
Purchase Of Service
|
|
|
|
PP
|
|
Pre Paid
|
|
|
|
PPS
|
|
Payment Processing Service
|
|
|
|
PPS
|
|
Prospective Payment System
|
|
|
|
PPV
|
|
Price Per Variance
|
|
|
|
PPV
|
|
Purchase Price Variance
|
|
|
|
PR
|
|
Price Received
|
|
|
|
PR
|
|
Program Revenue
|
|
|
|
PRC
|
|
Peer Review Committee
|
|
|
|
PRD
|
|
Price Related Differential
|
|
|
|
PRS
|
|
Payment Reminder System
|
|
|
|
PRSA
|
|
Pension Retirement Savings Accounts
|
|
|
|
PS
|
|
Point Source
|
|
|
|
PS
|
|
Purchase Sale
|
|
|
|
PSA
|
|
Personal Savings Account
|
|
|
|
PSFI
|
|
Private Sector Financed Infrastructure
|
|
|
|
PSNB
|
|
Public Sector Net Borrowing
|
|
|
|
PTI
|
|
Pre-Tax Income
|
|
|
|
PTIN
|
|
Preparer Tax Identification Number
|
|
|
|
PTN
|
|
Product Transfer Notes
|
|
|
|
PTO
|
|
Payment Treatment and Operations
|
|
|
|
PTP
|
|
Pre-Tax Profit
|
|
|
|
PTP
|
|
Publicly Traded Partnership
|
|
|
|
PTP
|
|
Purchase To Pay
|
|
|
|
PTPD
|
|
Part Paid
|
|
|
|
PTPM
|
|
Pre-Tax Profit Margin
|
|
|
|
PTPP
|
|
Pre-Tax Premium Plan
|
|
|
|
PV
|
|
Present Value
|
|
|
|
PV
|
|
Principle Value
|
|
|
|
PVA
|
|
Present Value Analysis
|
|
|
|
PVCHART
|
|
Profit-Volume Chart
|
|
|
|
PVIF
|
|
Present Value Interest Factor
|
|
|
|
PVIFA
|
|
Present Value Interest Factor for Annuities
|
|
|
|
QAB
|
|
Quarterly Account Balance
|
|
|
|
QAI
|
|
Quality Auditing Institute
|
|
|
|
QC
|
|
Quality Control
|
|
|
|
QC
|
|
Quantity Comparison
|
|
|
|
QCIC
|
|
Quality Control Inquiry Committee
|
|
|
|
QCP
|
|
Quality Control Policies and Procedures
|
|
|
|
QCR
|
|
Qualifying Collateral Report
|
|
|
|
QDA
|
|
Quantity Discount Agreement
|
|
|
|
QO
|
|
Quote Order
|
|
|
|
QOF
|
|
Quality Of Finance
|
|
|
|
QOH
|
|
Quantity On Hand
|
|
|
|
QP
|
|
Quantity Purchased
|
|
|
|
QR
|
|
Quality Review Program
|
|
|
|
QTD
|
|
Quarter To Date
|
|
|
|
QTD
|
|
Quoted
|
|
|
|
QTIP
|
|
Qualified Terminable Interest Property
|
|
|
|
QTIP
|
|
Qualified Terminal Interest Property
|
|
|
|
QTQ
|
|
Quarter-To-Quarter
|
|
|
|
QTR
|
|
Quarter
|
|
|
|
R
|
|
Rate
|
|
|
|
R
|
|
Revenue
|
|
|
|
RA
|
|
Remuneration and Audit
|
|
|
|
RA
|
|
Return Authorization
|
|
|
|
RAL
|
|
Rapid Anticipation Loan
|
|
|
|
RAL
|
|
Refund Anticipation Loan
|
|
|
|
RAM
|
|
Round AMount
|
|
|
|
RAPS
|
|
Reimbursement Account Processing System
|
|
|
|
RB
|
|
Revenue Book
|
|
|
|
RBC
|
|
Risk Based Capital
|
|
|
|
RC
|
|
Rate Change
|
|
|
|
RC
|
|
Reduced Cost
|
|
|
|
RCTI
|
|
Recipient Created Tax Invoice
|
|
|
|
REAL
|
|
Revenues Expenses Assets Liabilities
|
|
|
|
REIT
|
|
Real Estate Investment Trust
|
|
|
|
REV
|
|
Revenue
|
|
|
|
REW
|
|
Real Estate Withholding
|
|
|
|
RFA
|
|
Recency Frequency and Amount
|
|
|
|
RFP
|
|
Request For Proposal
|
|
|
|
RFV
|
|
Relative Fair Value
|
|
|
|
RGP
|
|
Redemption Grace Period
|
|
|
|
RI
|
|
Real Interest
|
|
|
|
RI
|
|
Residual Income
|
|
|
|
RIA
|
|
Residual Intangible Assets
|
|
|
|
RIF
|
|
Registered Investment Plan
|
|
|
|
RITC
|
|
Reduced Income Tax Credit
|
|
|
|
RLF
|
|
Revolving Loan Fund
|
|
|
|
RM
|
|
Retail Margin
|
|
|
|
RMB
|
|
Reimburse
|
|
|
|
RMD
|
|
Required Minimum Distribution
|
|
|
|
RMM
|
|
Retirement Money Management
|
|
|
|
RMS
|
|
Receivables Management Service
|
|
|
|
RMS
|
|
Receivables Management Solutions
|
|
|
|
RMU
|
|
Reticular Module Unit
|
|
|
|
RNY
|
|
Required Net Yield
|
|
|
|
ROA
|
|
Return On Average
|
|
|
|
ROC
|
|
Retail Only Consumer
|
|
|
|
ROC
|
|
Return On Capital
|
|
|
|
ROC
|
|
Running On Credit
|
|
|
|
ROD
|
|
Return On Debt
|
|
|
|
ROE
|
|
Rate Of Exchange
|
|
|
|
ROE
|
|
Return On Equity
|
|
|
|
ROEC
|
|
Return On Economic Capital
|
|
|
|
ROG
|
|
Rate Of Growth
|
|
|
|
ROIA
|
|
Research Opportunities in Internal Auditing
|
|
|
|
ROIA
|
|
Return On Investment Analysis
|
|
|
|
ROIC
|
|
Return On Invested Capital
|
|
|
|
ROII
|
|
Return On Inventory Investment
|
|
|
|
ROIT
|
|
Return On Investment from Technology
|
|
|
|
ROIV
|
|
Return On Investment Value
|
|
|
|
ROIX
|
|
Return On Investment multiple
|
|
|
|
ROMI
|
|
Return On Market Investment
|
|
|
|
ROP
|
|
Reciprocity Of Price
|
|
|
|
ROR
|
|
Rate Of Return
|
|
|
|
ROSS
|
|
Resource Ordering And Status System
|
|
|
|
RP
|
|
Regular Price
|
|
|
|
RP
|
|
Risk Premium
|
|
|
|
RPD
|
|
Repaid
|
|
|
|
RPD
|
|
Revenue Processing Division
|
|
|
|
RPH
|
|
Rate Per Hour
|
|
|
|
RPO
|
|
Rapid Purchase Order
|
|
|
|
RPPS
|
|
Remote Payment and Presentment Service
|
|
|
|
RPS
|
|
Remittance Processing Service
|
|
|
|
RR
|
|
Receiving Record
|
|
|
|
RRA
|
|
Revenue Reconciliation Act of 1990
|
|
|
|
RRB
|
|
Real Return Bonds
|
|
|
|
RRB
|
|
Resource-Related Billing
|
|
|
|
RRDA
|
|
Repetitive Record Distribution Audit
|
|
|
|
RRI
|
|
Risk Return Index
|
|
|
|
RRM
|
|
Realty Rate Monitor
|
|
|
|
RRR
|
|
Required Reserve Ratio
|
|
|
|
RSPA
|
|
Research Sponsored Programs Accounting
|
|
|
|
RT
|
|
Routing and Transit number
|
|
|
|
RTD
|
|
Revenue Transmittal Document
|
|
|
|
RTGS
|
|
Real Time Gross Settlement
|
|
|
|
RTPP
|
|
Real-Time Payments Processing
|
|
|
|
RTPS
|
|
Real-Time Payment System
|
|
|
|
RTV
|
|
Return To Vendor
|
|
|
|
RV
|
|
ReValuation
|
|
|
|
SAAR
|
|
Seasonally Adjusted Annualized Rate
|
|
|
|
SAARS
|
|
Standard Accounting And Review Standards
|
|
|
|
SAB
|
|
Staff Accounting Bulletins
|
|
|
|
SAC
|
|
Same As Cash
|
|
|
|
SACS
|
|
Standardized Account Code Structure
|
|
|
|
SAFE
|
|
Secure Automated Financial Exchange
|
|
|
|
SAFR
|
|
Standard Accounting For Retail
|
|
|
|
SAICA
|
|
South African Institute of Chartered Accountants
|
|
|
|
SAL
|
|
Structural Adjustment Loan
|
|
|
|
SALY
|
|
Same As Last Year
|
|
|
|
SAP
|
|
Service Advertisement Protocol
|
|
|
|
SAP
|
|
Standard Accounting Procedures
|
|
|
|
SAP
|
|
Systems Applications Products
|
|
|
|
SAPG
|
|
Sector Accounting Policies Group
|
|
|
|
SAR
|
|
Salvation And Revival
|
|
|
|
SAS
|
|
Semi Annual Statement
|
|
|
|
SAS
|
|
Statistical Analysis System
|
|
|
|
SBA
|
|
Small Business Administration
|
|
|
|
SBPOA
|
|
Shared Services and Business Process Outsourcing Association
|
|
|
|
SBT
|
|
Scan Based Trading
|
|
|
|
SCON
|
|
Scheme Contracted Out Number
|
|
|
|
SCR
|
|
Stranded Costs Recovered
|
|
|
|
SCRR
|
|
Special Cash Reserve Requirement
|
|
|
|
SDB
|
|
Safe Deposit Box
|
|
|
|
SDU
|
|
State Disbursement Unit
|
|
|
|
SDX
|
|
Secure Document eXchange
|
|
|
|
SEC
|
|
Securities and Exchange Commission
|
|
|
|
SECPS
|
|
Securities and Exchange Commission Practice Section
|
|
|
|
SEDA
|
|
Standby Equity Distribution Agreement
|
|
|
|
SEPP
|
|
Simplified Employee Pension Plan
|
|
|
|
SERP
|
|
Supplemental Employee Retirement Plan
|
|
|
|
SET
|
|
Secure Electronic Transaction
|
|
|
|
SF
|
|
Structural Funds
|
|
|
|
SF
|
|
Surcharge Free
|
|
|
|
SFAC
|
|
Statements Of Fiscal Accounting Concepts
|
|
|
|
SFAS
|
|
Statement Of Financial Accounting Standards
|
|
|
|
SFE
|
|
Sales Force Effectiveness
|
|
|
|
SFS
|
|
Shared Financial System
|
|
|
|
SGA
|
|
Sales General and Administrative
|
|
|
|
SGA
|
|
Selling, General, and Administrative
|
|
|
|
SGL
|
|
Subsidiary General Ledger
|
|
|
|
SGM
|
|
Standard Gross Margin
|
|
|
|
SIA
|
|
Society of Insurance Accountants
|
|
|
|
SIAS
|
|
Statements on Internal Auditing Standards
|
|
|
|
SIP
|
|
Sales Inventory Purchase
|
|
|
|
SIR
|
|
Statistical Inventory Reconciliation
|
|
|
|
SKR
|
|
Safekeeping Receipts
|
|
|
|
SLAM
|
|
Super Low Administrative Mortgage
|
|
|
|
SLC
|
|
Sight Letter of Credit
|
|
|
|
SLR
|
|
Statutory Liquidity Ratio
|
|
|
|
SMA
|
|
Separately Managed Account
|
|
|
|
SMA
|
|
Special Memorandum Account
|
|
|
|
SMART
|
|
Systematic Mortgage Amortization Reduction Technology
|
|
|
|
SMAS
|
|
Statements of Standards for Management Advisory Services
|
|
|
|
SNBG
|
|
State Network on Block Grants
|
|
|
|
SNC
|
|
Shared National Credits
|
|
|
|
SOA
|
|
Statement Of Activity
|
|
|
|
SODA
|
|
Standing Order Deposit Account
|
|
|
|
SOE
|
|
Start Of Entry
|
|
|
|
SOFA
|
|
Statement Of Financial Activities
|
|
|
|
SOHO
|
|
Small Office/ Home Office
|
|
|
|
SOI
|
|
Schedule Of Investment
|
|
|
|
SOP
|
|
Sale Of Purchase
|
|
|
|
SOP
|
|
Statements Of Position
|
|
|
|
SOS
|
|
Start Out Savings
|
|
|
|
SPAN
|
|
School Property Account Number
|
|
|
|
SPAR
|
|
Special Pricing Agreements And Rebates
|
|
|
|
SPD
|
|
State Price Density
|
|
|
|
SPF
|
|
Sale Pending Funds
|
|
|
|
SPFV
|
|
Series Payment Future Value
|
|
|
|
SPI
|
|
Store Payment Interface
|
|
|
|
SPN
|
|
Secure Payment Network
|
|
|
|
SPOF
|
|
Supply Price Of Finance
|
|
|
|
SPOT
|
|
Secure Payment for Online Transactions
|
|
|
|
SPP
|
|
Simple Payback Period
|
|
|
|
SPQR
|
|
Small Profit Quick Return
|
|
|
|
SPRV
|
|
Special Purpose Reinsurance Vehicle
|
|
|
|
SQ
|
|
Standard Quantity
|
|
|
|
SRAC
|
|
Short Run Average Cost
|
|
|
|
SRLY
|
|
Separate Return Limitation Year
|
|
|
|
SRM
|
|
Summary Review Memorandum
|
|
|
|
SRMC
|
|
Short Run Marginal Cost
|
|
|
|
SRPI
|
|
Self Report and Projective Inventory
|
|
|
|
SS
|
|
Sum of Sales
|
|
|
|
SSA
|
|
Special Savings Account
|
|
|
|
SSAE
|
|
Statements on Standards for Attestation Engagements
|
|
|
|
SSAP
|
|
Statement of Statatory Accounting Principal
|
|
|
|
SSARS
|
|
SS Accounting and Review Services
|
|
|
|
SSARSI
|
|
SS Accounting and Review Interpretations
|
|
|
|
SSASPFI
|
|
SS Accountants' Services on Prospective Financial Information
|
|
|
|
SSN
|
|
Sales Sequenced Number
|
|
|
|
ST
|
|
Sub Total
|
|
|
|
STBF
|
|
Subject To Booking Fee
|
|
|
|
STBP
|
|
Short Term Business Payment
|
|
|
|
STI
|
|
Short Term Incentive
|
|
|
|
STL
|
|
Short Term Loan
|
|
|
|
STRIP
|
|
Separately Traded Residual and Interest Payments
|
|
|
|
SUQ
|
|
Standard Update Quantity
|
|
|
|
SUTA
|
|
State Unemployment Tax Act
|
|
|
|
SV
|
|
Sales Volume
|
|
|
|
SYD
|
|
Sum-of-the-Years'- Digits
|
|
|
|
T
|
|
Total
|
|
|
|
T/T
|
|
Telegraphic Transfer
|
|
|
|
TAA
|
|
Trade Adjustment Assistance
|
|
|
|
TAB
|
|
Tax Anticipation Bill
|
|
|
|
TABS
|
|
Telephone Account Billing System
|
|
|
|
TAC
|
|
Targeted Amortization Class
|
|
|
|
TAC
|
|
Total Average Cost
|
|
|
|
TAF
|
|
Term Auction Facility
|
|
|
|
TAMRA
|
|
Technical and Miscellaneous Revenue Act of 1998
|
|
|
|
TAS
|
|
The Accounting Solution
|
|
|
|
TBL
|
|
Triple Bottom Line
|
|
|
|
TBO
|
|
Total Bookkeeping Operations
|
|
|
|
TBR
|
|
Total Business Return
|
|
|
|
TC
|
|
Total Cost
|
|
|
|
TCAN
|
|
Tax Credit Award Notice
|
|
|
|
TCE
|
|
Tax Counseling of the Elderly
|
|
|
|
TCO
|
|
Take Cost Out
|
|
|
|
TCO
|
|
Total Cost Of Ownership
|
|
|
|
TD
|
|
Tabular Data
|
|
|
|
TDR
|
|
Total Debt Restructuring
|
|
|
|
TDS
|
|
Tax Deduction at Source
|
|
|
|
TDS
|
|
Total Debt Service
|
|
|
|
TE
|
|
Total Expenditure
|
|
|
|
TE
|
|
Total Expenses
|
|
|
|
TEC
|
|
Total Employment Cost
|
|
|
|
TEC
|
|
Total End Cost
|
|
|
|
TEFRA
|
|
Tax Equity and Fiscal Responsibility Act of 1982
|
|
|
|
TEL
|
|
Tax Expenditure Limitation
|
|
|
|
TFM
|
|
Total Financial Management
|
|
|
|
TFSA
|
|
Tax-Free Savings Account
|
|
|
|
TGR
|
|
Total Gross Receipts
|
|
|
|
TI
|
|
Transcribe In
|
|
|
|
TIC
|
|
Technical Issues Committee
|
|
|
|
TIC
|
|
Total Input Costs
|
|
|
|
TIC
|
|
True Interest Cost
|
|
|
|
TIF
|
|
Tax Increment Financing
|
|
|
|
TIFA
|
|
Tax Increment Financing Authority
|
|
|
|
TIGER
|
|
Technology Industry And Government For E Revolution
|
|
|
|
TIS
|
|
Transaction Information System
|
|
|
|
TITC
|
|
Technology Investment Tax Credit Program
|
|
|
|
TJ
|
|
Transposed Journals
|
|
|
|
TLC
|
|
Too Little Cash
|
|
|
|
TLC
|
|
Too Little Credit
|
|
|
|
TMA
|
|
Tax on Management Account
|
|
|
|
TMP
|
|
Tax Matters Partner
|
|
|
|
TNW
|
|
Total Net Worth
|
|
|
|
TOA
|
|
Total Operating Assets
|
|
|
|
TOD
|
|
Transfer On Death
|
|
|
|
TP
|
|
Transfer Pricing
|
|
|
|
TPR
|
|
Total Price Reduction
|
|
|
|
TPT
|
|
Tax on Prior Transfers
|
|
|
|
TR
|
|
Total Revenue
|
|
|
|
TR
|
|
Trust Receipt
|
|
|
|
TRAC
|
|
Transactional Records Access Clearinghouse
|
|
|
|
TRC
|
|
Total Resource Cost
|
|
|
|
TRX
|
|
Transaction
|
|
|
|
TS
|
|
Total Surplus
|
|
|
|
TSC
|
|
Transaction Service Charge
|
|
|
|
TSC
|
|
True Stranded Costs
|
|
|
|
TSTE
|
|
Two Stage Transaction Execution
|
|
|
|
TTM
|
|
Trailing Twelve Months
|
|
|
|
TTP
|
|
Time To Pay
|
|
|
|
TV
|
|
Transfer Voucher
|
|
|
|
TVC
|
|
Total Variable Costs
|
|
|
|
TVM
|
|
Time Value of Money
|
|
|
|
TVT
|
|
Time Value Tangibles
|
|
|
|
TXN
|
|
Transaction
|
|
|
|
TXP
|
|
Tax Payment
|
|
|
|
TXR
|
|
Tax Supplemental Return
|
|
|
|
UCC
|
|
Unconfirmed Credit Contract
|
|
|
|
UCC
|
|
Uniform Commercial Code
|
|
|
|
UCR
|
|
Un-Classified Receipts
|
|
|
|
UCR
|
|
Usable Capital Receipts
|
|
|
|
UDI
|
|
User Defined Invoicing
|
|
|
|
UEC
|
|
Union Europeene des Experts Comptables Economiques et Financiers
|
|
|
|
UNI
|
|
Undistributed Net Income
|
|
|
|
UOI
|
|
Unit Of Inquiry
|
|
|
|
UPB
|
|
Unamortized Principle Balance
|
|
|
|
UPIC
|
|
Universal Payment Identification Code
|
|
|
|
UPL
|
|
Upper Payment Limit
|
|
|
|
UPRICE
|
|
Unit Price
|
|
|
|
URN
|
|
Unique Reference Number
|
|
|
|
USFV
|
|
Uniform Series Future Value
|
|
|
|
USPV
|
|
Uniform Series Present Value
|
|
|
|
USTC
|
|
United States Tax Court
|
|
|
|
UTA
|
|
Under Trust Agreement
|
|
|
|
UTD
|
|
Up To Date
|
|
|
|
UVX
|
|
Universal Value eXchange
|
|
|
|
VAA
|
|
Value Added Auditing
|
|
|
|
VAN
|
|
Value Added Note
|
|
|
|
VAP
|
|
Visa Authenticated Payments
|
|
|
|
VBV
|
|
Verified by Visa
|
|
|
|
VC
|
|
Variable Costs
|
|
|
|
VCF
|
|
Venture Capital Financing
|
|
|
|
VCM
|
|
Variable Contribution Margin
|
|
|
|
VCT
|
|
Volatile Capital Tax
|
|
|
|
VFM
|
|
Value For Money
|
|
|
|
VIF
|
|
Variance Inflation Factor
|
|
|
|
VJI
|
|
View Journal Invoice
|
|
|
|
VLI
|
|
Very Low Inflation
|
|
|
|
VMP
|
|
Value of Marginal Product
|
|
|
|
VMS
|
|
Voucher Management System
|
|
|
|
VOD
|
|
Verification Of Deposit
|
|
|
|
VOM
|
|
Value Of Money
|
|
|
|
VPF
|
|
Vice President, Finance
|
|
|
|
VRM
|
|
Variable Rate Mortgage
|
|
|
|
VSDC
|
|
Visa Smart Debit Card
|
|
|
|
VSP
|
|
Very Secure Payment
|
|
|
|
VTS
|
|
Virtual Transaction Systems
|
|
|
|
WAA
|
|
Washington Association of Accountants
|
|
|
|
WAC
|
|
With Approved Credit
|
|
|
|
WACC
|
|
Weighted Average Cost Of Capital
|
|
|
|
WACC
|
|
Weighted Average Costs Of Capital
|
|
|
|
WACR
|
|
Weighted Average Certificate Rate
|
|
|
|
WADR
|
|
Weighted Average Deposit Rate
|
|
|
|
WAV
|
|
With Added Value
|
|
|
|
WBLS
|
|
Web-Based Loan Summary Sheet
|
|
|
|
WCAH
|
|
World Congress of Accounting Historians
|
|
|
|
WCAR
|
|
Western Canadian Auditing Roundtable
|
|
|
|
WCFG
|
|
Working Capital For Growth
|
|
|
|
WCFI
|
|
World Class Financial Infrastructure
|
|
|
|
WCFN
|
|
Working Capital Financing Needs
|
|
|
|
WCFO
|
|
Working Capital Fund Operations
|
|
|
|
WCV
|
|
Weighted Collateral Value
|
|
|
|
WDDA
|
|
Wholesale Demand Deposit Account
|
|
|
|
WDV
|
|
Written Down Value
|
|
|
|
WFFP
|
|
Web Funds Financial Processing
|
|
|
|
WGA
|
|
Whole of Government Accounts
|
|
|
|
WI
|
|
With Interest
|
|
|
|
WI
|
|
Working Investment
|
|
|
|
WIN
|
|
Work Incentive Credit
|
|
|
|
WKL
|
|
Weekly Rate
|
|
|
|
WMER
|
|
Wholesale Management And Efficiency Report
|
|
|
|
WNQ
|
|
Will Not Quote
|
|
|
|
WO
|
|
Write Off
|
|
|
|
WRCC
|
|
Western Region Credit Conference
|
|
|
|
WRIS
|
|
Wage Record Interchange System
|
|
|
|
WSP
|
|
WholeSale Price
|
|
|
|
WSQ
|
|
Will Send Quote
|
|
|
|
WSV
|
|
Wholesale Sales Volume
|
|
|
|
WSV
|
|
Wholesale Value
|
|
|
|
WUAA
|
|
Washington University Accounting Association
|
|
|
|
WUMT
|
|
Western Union Money Transfer
|
|
|
|
XH
|
|
Extra High
|
|
|
|
XP
|
|
eXtra Profit
|
|
|
|
XTF
|
|
Xpress Tax Forms
|
|
|
|
YC
|
|
Year Corrected
|
|
|
|
YLD
|
|
Yield
|
|
|
|
YOY
|
|
Year On Year
|
|
|
|
YTY
|
|
Year to Year
|
|
|
|
ZB
|
|
Zero Balance
|
|
|
|
ZBA
|
|
Zero Balance Account
|
|
|
|
ZIRP
|
|
Zero Interest Rate Policy
|
|
|
|
ZQ
|
|
Zero Quantity
|
|
Very Usefull post......
CAclubindia
