Some Acronym and Abbreviation in Business Studies (Accounting).

AI-Advanced Income Tax. 
AOA- Articles Of Association.
ABC- Activity Based Costing.
AY- Accounting Year / Assessment Year.
BS- Balance Sheet.
BOM- Bill Of Material.

CA- Current Asset.
CL- Current Liability.

COGS/CGS- Cost Of Goods Sold.
EOQ- Economic Order Quantity.
EAT- Earning After Tax.

EBT- Earning Before Tax.
EBIT- Earning Before Interest And Tax.
FA- Fixed Asset.

FIFO- First In First Out.
FC- Fixed Cost.
FY- Financial Year.
GP- Gross Profit.

IAS- International Accounting Standard.
IS- Income Statement.
IY- Income Year.
JIT- Just In Time.

LIFO- Last in First Out.
MOA- Memorandum Of Association.
NAV- Net Asset Value.
NI- Net Income.
NP- Net Profit.
NOI- Net Operating Income.
NRV- Net Realizable Value.
OD- Over Draft.
PPE- Plant Property Equipment.
POS- Point Of Sale.
SLM- Straight Line Method (Method of Depreciation)
SE- Shareholders Equity.
VAT- Value Added Tax.
VC- Variable Cost.
WIP- Work In Process.
WDV- Written Down Value.

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Some Acronym and Abbreviation in Business Studies (Finance).

ARR- Average Rate Of Return/ Accounting Rate Of Return.
APR- Annual Percentage Rate. / Absolute Priority Rule.
APT- Arbitrage Pricing Theory.
APV- Adjusted Present Value.
APP- Average Payment Period.

ACP- Average Collection Period.
ACH- Automated Clearing House.
ATM- Automated Teller Machine.
BEP- Breaking Even Point.
BV- Book Value.
CML- Capital Market Line.
CAR- Cumulative Abnormal Return.
CBT- Chicago Board of Trade.
CM- Contribution Margin.
CP- Commercial Paper.
CRR- Cash Reserve Ratio.
CCC- Cash Conversion Cycle.
CD- Certificate Of Deposit.

CAPM- Capital Asset Pricing Model.
CFA- Certified Financial Analyst.
CFO- Chief Financial Officer.
DD- Demand Draft.
DDM- Dividend Discount Model.
DOT- Designated Order Turnaround.
DPBP- Discounted Pay Back Period.
DOL- Degree Of Operating Leverage.
DFL- Degree Of Financial Leverage.
DCL- Degree Of Combined Leverage.
DCF- Discounted Cash Flow.
EVA- Economic Value added.
EAY- Effective Annual Yield.
EAC- Equivalent Annual Cost.
EFT- Electronic Fund Transfer.
EBDT- Earning Before Depreciation And Tax.
EBITDA- Earning Before Interest, Tax, Depreciation and Amortization.
EMI- Effective Monthly Installment.
EMH- Efficient Market Hypothesis.
EAR- Effective Annual Rate.
EPS- Earning Per Share.
EFN- External Financing Needed.
FM- Financial Management.
FC- Foreign Currency.
FLM- Financial Leverage Multiplier.
FCF- Free Cash Flow.
FDI- Foreign Direct Investment.
FV- Future Value.
FVA- Future Value Annuity. 
FTE- Flow To Equity.
GDP- Gross Domestic Product.
GNP- Gross National Product.
IFE- International Fisher Effect.
IRA- Individual Retirement Account.
IRP- Interest Rate Parity.
IRS- Internal Revenue Service.
IRR- Internal Rate Of Return.
IPO- Initial Public Offering.
IOS- Investment Opportunity Schedule.
LC- Letter Of Credit.
LCF- Levered Cash Flow.
LLC- Limited Liability Company.
LBO- Leveraged Buyouts.
LIBOR- London Inter Bank Offered Rate.
MRP- Materials Requirement Planning.
MOE- Mergers Of Equals.
MOM- Middle Of Month.
MIRR-  Modified Internal Rate Of Return.
MACRS- Modified Accelerated Cost Recovery System.
MV-  Market Value.
NNP- Net National Product. 
NAL- Net Advantages of Leasing.
NPV- Net Present Value.
NWC- Net Working Capital.
OCF- Operating Cash Flow.
OC- Operating Cost / Operating Cycle.
OTC- Over The Counter.
PBP- Pay Back Period.
PO- Pay Order.
PI- Profitability Index.
P/E- Price/Earning.
P/E- Price Earning.
PV- Present Value.
PVA- Present Value Annuity.
RADR- Risk Adjusted Discount Rate.
ROI- Return On Investment.
ROE- Return On Equity.
ROA- Return On Asset.
SAIR- Stated Annual Interest Rate.
SEC- Securities and Exchange Commission.
SLR- Statutory Liquidity Ratio.

SML- Security Market Line.
SWIFT- Society for Worldwide Interbank Financial Telecommunications.
TRACE- Trade Report And Compliance Engine.
TVM- Time Value Of Money.
WACC- Weighted Average Cost Of Capital.
WC- Working Capital.
YTM- Yield To Maturity.
ZBA- Zero Balance Account.

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