Lexique

A&H Accident And Health Insurance

A&I Accident And Indemnity

A&S Accident And Sickness Insurance

AAPC Accounting And Auditing Policy Committee

Aba Accredited Business Accountant

ABC Activity Based Costing

ABL Asset-Based Lending

ABP Average Benefit Percentage

ABV Accredited In Business Valuation

ACH Automated Clearing House

ACP Average Contribution Percentage

ACR Actual Contribution Ratio

ACP Actual Deferral Percentage

ACRS Accelerated Cost Recovery System

ACV Actual Cash Value

AD&D Accidental Death And Dismemberment

ADEA Age Discrimination In Employment Act

ADR Asset Depreciation Range

ADS Alternative Depreciation System

A/E Accured Expense

AET Accumulated Earnings Tax

AFP Association For Financial Professionals

AFDC Aid To Families With Dependent Children

AFR Applicable Federal Rate

AGI Adjusted Gross Income

AIME Average Indexed Monthly Earnings

AJE Adjusting Journal Entry

AMID Allowable Miscellaneous Itemized Deductions

AML Adjustable Mortgage Loan

AMPS Auction Market Preferred Stock

AMT Alternative Minimum Tax

Amtftc Alternative Minimum Tax Foreign Tax Credit

AMTI Alternative Minimum Taxable Income

ANOVA Analysis Of Variance

AOQL Average Outgoing Quality Level

A/P Accounts Payable

Apb Accounting Principles Board

APR Annual Percentage Rate

APT Arbitrage Pricing Theory

ADR Average Deferral Ratio

AON All Or None Order

AOV Average Order Value

APY Annual Percentage Yield

AQL Acceptable Quality Level

A/R Accounts Receivable

ARD Actual Retirement Date

ARM Adjustable Rate Mortgage

ARR Average Rate Of Return

ART Annual Renewable Term

A/S Account Sales

ASB Auditing Standards Board

ASP Application Service Provider

ASR Accelerated Stock Repurchase

Ata Accredited Tax Advisor

Atp Accredited Tax Preparer

Atnol Alternative Minimum Tax Net Operating Loss

Atnold Alternative Minimum Tax Net Operating Loss Deduction

B&O Business & Occupation

B&P Budgeting & Planning

BAN Bank Anticipation Notes

BAT Business Activity Tax

Bcfd Billion Cubic Feet Per Day

Bdc Business Development Company

BDF Beneficiary Designation Form

B/E Breakeven

BEA Bureau Of Economic Analysis

BEIT Business Enterprise Income Tax

BFP Bona Fide Purchaser

BI Business Intelligence

BID Business Improvement District

BIS Bank For International Settlements

B/L Bill Of Lading

BLM Bureau Of Land Management

BLS Bureau Of Labor Statistics

BOM Bill Of Materials

BOP Businessowner's Policy

BPD Bureau Of The Public Debt

BPD Barrels Per Day

BPM Business Process Management

BPM Business Performance Management

BPML Business Process Modeling Language

BRC Business Reply Card

BRE Business Reply Envelope

BS Balance Sheet

Bsa Bank Secrecy Act

B To B Business To Business

B To C Business To Consumer

BV Book Value

C&F Cost And Freight

CAD Computer Aided Design

CAE Computer Aided Engineering

CAGR Compound Annual Growth Rate

CAM Computer Aided Manufacturing

Cafr Comprehensive Annual Financial Report

CAMPS Cumulative Auction Market Preferred Stock

CAPP Cash Account Pension Plan

CAPM Capital Asset Pricing Model

CAPS Convertible Adjustable Preferred Stock

Casb Cost Accounting Standards Board

CAT Commercial Activity Tax

CBD Central Business District

CBIT Comprehensive Business Income Tax

Cbo Congressional Budget Office

CBPP Center On Budget & Policy Priorities

CBRS Currency Banking And Retrieval System

Ccc Commodity Credit Corporation

CCM Completed Contract Method

CD Certificate Of Deposit

CDHP Consumer-Driven Health Plan

CEBS Certified Employee Benefit Specialist

CE&O Customer Education And Outreach

CEO Chief Executive Officer

CESA Coverdell Education Savings Account

Cf Carryforward

C. & F. Cost And Freight

CFA Chartered Financial Analyst

CFAT Cash Flow After Taxes

CFC Chartered Financial Consultant

Cfe Certified Financial Examiner

CFIA Competency Framework For Internal Auditing

CFIUS Committee On Foreign Investment In United States

CFO Chief Financial Officer

CFP Certified Financial Planner

CFR Code Of Federal Regulations

Cftc Commodity Futures Trading Commission

CGL Comprehensive General Liability

CGS Cost Of Goods Sold

Chfc Chartered Financial Consultant

Cia Certified Internal Auditor

Cic Consumer Information Center

CIF Cost Insurance and Freight

CIK Central Index Keys

CIMC Certified Investment Management Consultant

CIT Corporate Income Tax

CLA Cross Licensing Agreement

Clat Charitable Lead Annuity Trust

Clu Chartered Life Underwriter

Clut Charitable Lead Unitrust

Cma Certified Management Accountant

CMA Comparative Market Analysis

CMBS Commercial Mortgage-Backed Securities

CMO Collateralized Mortgage Obligation

CMO Chief Marketing Officer

CMSA Consolidated Metropolitan Statistical Area

CNC Currently Not Collectible

COCA Cost Of Capital Allowance

COD Cash On Delivery

CODA Cash Or Deferred Arrangement

COFI Cost Of Funds Index

COGS Cost Of Goods Sold

COLA Cost Of Living Adjustment

COLI Cost Of Living Index

COO Chief Operating Officer

COS Cost Of Sales

COSO Committee Of Sponsoring Organizations

COST Council On State Taxation

CPA Certified Public Accountant

CPCU Chartered Property And Casualty Underwriter

CPI Consumer Price Index

Cpsc Consumer Products Safety Commission

CRA Credit Rating Agency

Crat Charitable Remainder Annuity Trust

Crm Customer Relationship Management

CRO Chief Restructing Officer

Crpc Chartered Retirement Planning Counselor

Crs Congressional Research Service

Crsr Congressional Research Service Report

CSR Customer Service Representative

CSR Corporate Social Responsibilty

Csrs Civil Service Retirement System

CSV Cash Surrender Value

CTFA Certified Trust & Financial Advisor

CTV Capital Timber Value

Cum Cumulative

Cum Div Cumulative Dividend

Cum Pfd Cumulative Preferred

CUSIP Committee On Uniform Securities Identification Procedures

CVLI Cash Value Life Insurance

CVP Cost Volume Profit

CY Calendar Year

D&B Dun And Bradstreet

DAF Donor Advised Fund

DAN Depositor Account Number

DB Defined Benefit Plan

DBA Doing Business As

DIO Days Inventory Outstanding

DIP Debtor-In-Possession

DIT Deposit In Transit

DNAMTI Distributable Net Alternative Minimum Taxable Income

DNI Distributable Net Income

DOC Drive Other Car Insrance

DOC Department Of Commerce

DOJ Department Of Justice

DOL Department Of Labor

DOT Department Of Transportation

DPO Days Payables Outstanding

DPP Deferred Payment Plan

DPSP Deferred Profit-Sharing Plan

DRC Deficit Reduction Contribution

DRIP Dividend Reinvestment Plan

DRP Distribution Requirements Planning

DRTV Direct Response Television

DSO Days Sales Outstanding

Dua Disaster Unemployment Assistance

DUS Dollar Unit Sampling

DWC Days Working Capital

E&P Earnings And Profits

Ea Enrolled Agent

EAP Employee Assistance Plan

Ear Export Administration Regulations

Ebita Earnings Before Interest Taxes Depreciation Amortization

Ebri Employee Benefit Research Institute

Ebsa Employee Benefits Security Administration

Ecab Employees' Compensation Appeals Board

ECF Extended Care Facility

ECM Excess Cash Margin

ECN Electronic Communications Network

Eda Economic Development Administration

EDGAR Electronic Data Gathering Analysis And Retrieval

EDI Electronic Data Interchange

Eeoc Equal Employment Opportunity Commission

EFT Electronic Funds Transfer

EIA Equity Indexed Annuity

EIC Earned Income Credit

EITC Earned Income Tax Credit

EIN Employer Identification Number

EIS Environmental Impact Statement

EMA Expense Management Automation

EMIF Emerging Issues Task Force

EO Executive Order

EOE Equal Opportunity Employer

EOM End Of Month

ESOP Employee Stock Ownership Plan

ESOT Employee Stock Ownership Trust

Euribor Euro Interbank Offered Rates

FAR Floor Area Ratio

FAS Free Alongside Ship

Fasab Federal Accounting Standards Advisory Board

Fasb Financial Accounting Standards Board

FASIT Financial Asset Securitization Investment Trusts

FBAR Foreign Bank & Financial Account

Fca Farm Credit Administration

FCF Free Cash Flow

Fdcpa Fair Debt Collection Procedures Act

Fdic Federal Deposit Insurance Corporation

Fema Federal Emergency Management Agency

Ferc Federal Energy Regulatory Commission

Fers Federal Employees' Retirement System

F&Ffurniture And Fixtures

FF&E Furniture Fixtures and Equipment

Ffiec Federal Financial Institutions Examination Council

FFO-Funds From Operations

Fha Federal Housing Administration

Fhlb Federal Home Loan Bank

Fhlmc Federal Home Loan Mortgage Corporation

Fia Federal Insurance Administration

FIFO First In, First Out

Fincen Financial Crimes Enforcement Network

FIRPTA Foreign Investment In Real Property Tax Act

FIT Financial Institutions Tax

FITW Federal Income Tax Withholding

FMCS Federal Mediation And Conciliation Service

Fmha Farmer's Home Administration

FMLA Family And Medical Leave Act

Fmoc Federal Open Market Committee

FMRR Financial Management Rate Of Return

Fms Financial Management Service

FO Foreign To Occupation

FOB Free On Board

FOIA Freedome Of Information Act

FOK Fill-Or-Kill Order

Fomc Federal Open Market Committee

Flp Federal Poverty Level

FPM Flexible Payment Mortgage

FR Federal Register

FRA Full Retirement Age

Frb Federal Reserve Board

Frs Federal Reserve System

FRV Fair Rental Value

FSI Free Standing Insert

FSLIC Federal Savings And Loan Insurance Corporation

Fsp Fasb Staff Position

Ftc Federal Trade Commission

FTE Full Time Employee

Futa Federal Unemployment Tax Act

FWT Federal Withholding Tax

FY Fiscal Year

FYE Fiscal Year Ended

GA General Agent

GAAP Generally Accepted Accounting Principles

GLA Gross Leaseable Area

GMIB Guaranteed Minimum Income Benefit

Gnma Government National Mortgage Association

Gnp Gross National Product

GRAT Grantor Retained Annuity Trust

GRIT Grantor Retained Income Trust

GRUT Grantor Retained Unitrust

GRM Gross Rent Multiplier

Gsa General Services Administration

GSR General Securities Representative

GST Generation Skipping Transfer

GTC Good Till Canceled Order

HC Human Capital

HCE Highly Compensated Employee

HELOC Home Equity Line Of Credit

HOW Homeowner Warranty Plan

HR Human Resources

HRA Health Reimbursement Arrangement

HRC Historic Rehabilitation Credit

IAF Inflation Adjustment Factor

Iasb International Accounting Standards Board

IBNR Incurred But Not Reported

ICE Internal Control Evaluation

ICQ Internal Control Questionnaire

IDB Industrial Development Bond

IDS Income Deposit Securities

Ifrs International Financial Reporting Standard

Irc Internal Revenue Code

IRD Income In Respect Of A Decedent

IRR Internal Rate Of Return

IS Information Systems

ISO Incentive Stock Option

ITS Intermarket Trading System

IVR Interactive Voice Response

J/E Journal Entry

Jec Joint Economic Committee

JCT Joint Committee On Taxation

KYC Know-Your-Customer

L/C Letter Of Credit

L/V Loan-To-Value Ratio

LBO Leveraged Buyout

LCL Less Than Carload

LCM Lower Of Cost Or Market

Lmra Labor Management Relations Act

LOB Line Of Balance

LOC Library Of Congress

LOC Line Of Credit

LT Long Term

LT Lead Time

LTCG Long-Term Capital Gain

Ltd Limited

LTL Less Than Truckload

LTV Loan To Value Ratio

MACRS Modified Accelerated Cost Recovery System

MDF Market Development Funds

MDIB Minimum Distribution Incidental Benefit

MMC Money Market Certificate Of Deposit

MPC Marginal Propensity To Consume

MPS Marginal Propensity To Save

MRQ Most Recent Quarter

MSA Metropolitan Statistical Area

MSRP Manufacturer's Suggested Retail Price

Mtc Multi-State Tax Commission

Mupla Model Uniform Products Liability Act

NABA National Association Of Black Accountants

NABE National Association For Business Economics

NAEA National Association Of Enrolled Agents

NAFEP National Association Of Financial And Estate Planning

NAHB National Association Of Homebuilders

NAIC National Association Of Insurance Commissioners

Naics North American Industry Classification System

NAM National Association Of Manufacturers

NAPAT National Association For Private Annuity Trusts

NATP National Association Of Tax Professionals

NAV Net Asset Value

N/P Note Payable

NPV Net Present Value

NQDC Nonqualified Deferred Compensation

NQPS Nonqualified Preferred Stock

NR Not Rated

NRA Net Rentable Area

NRD Normal Retirement Date

NRI Net Revenue Interest

Nrf National Retail Federation

NSA National Society Of Accountants

NSF Not Sufficient Funds

NST National Sales Tax

Ntis National Technical Information Service

Ntu National Taxpayers Union

NUA Net Unrealized Appreciation

Nvca National Venture Captial Association

O/S Outstanding

OAR Overall Rate Of Return

Oasi Old Age Survivors Insurance

OCC Office Of The Comptroller Of The Currency

OCF Operating Cash Flow

ODCF Owner's Discretionary Cash Flow

ODF Opendocument Format

OECD Organization For Economic Cooperation And Development

OIBITDA Operating Income Before Interest, Taxes, Depreciation, And Amortization

OID Original Issue Discount

OJT On-The-Job Training

OMB Office Of Management And Budget

OP Order Point

OR Operations Research

OTB Open To Buy

OTS Office Of Thrift Supervision

P&I Principle And Interest Payment

P&L Profit And Loss Statement

PAM Pledged Account Mortgage

Pbgc Pension Benefit Guarantee Corporation

PBM Pharmacy Benefit Management

Pcaob Public Company Accounting Oversight Board

PCE Personal Consumption Expenditure Deflator

PCM Percentage-Of-Completion Method

PCCM Percentage-Of-Completion/Capitalized Cost Method

PDM Product Data Management

PE Price-Earnings Ratio

PE Private Equity

PEO Professional Employer Organization

PEP Personal Exemption Phaseout

PERC Premiums, Earnings And Reasonable Charges

PERT Program Evaluation And Review Technique

Pfd Preferred

PFS Personal Financial Specialist

PHC Personal Holding Company

PIA Primary Insurance Amount

PIK Payment In Kind

PILOT Payment In Lieu Of Taxes

PIM Product Information Management

PJ Purchases Journal

PLM Product Life-Cycle Management

PLR Private Letter Ruling

PMI Private Mortgage Insurance

PMSA Primary Metropolitan Statistical Area

PO Purchase Order

POA Power Of Attorney

POD Payable On Death

PPI Producer Price Index

PRP Preferred Risk Policy

PSC Personal Service Corporation

PTO Paid Time Off

PTP Publicly Traded Partnership

PUD Planned Unit Development

QDRO Qualified Domestic Relations Order

QE Quarter End

QJSA Qualified Joint And Survivor Annuity

QMAC Qualified Matching Contributions

QMCSO Qualified Medical Child Support Order

QNEC Qualified Nonelective Contributions

REA Return On Assets

Reg. Regulation

REIT Real Estate Investment Trust

REMIC Real Estate Mortgage Investment Conduit

REO Real Estate Owned

REPO Repurchase Agreement

Respa Real Estate Settlement Procedures Act

Rev. Rul. Revenue Ruling

Rev. Proc. Revenue Procedure

Rfa Regulatory Flexibility Act

RFID Radio Frequency Identification

RMA Return Merchandise Authorization

ROA Return On Assets

ROCE Return On Capital Employed

ROE Return On Equity

ROG Receipt Of Goods

ROGFA Return On Gross Fixed Assets

ROI Return On Investment

ROIC Return On Invested Capital

ROW Right Of Way

RP Repurchase Agreement

RR Revenue Ruling

RRM Renegotiated-Rate Mortgage

RSF Rentalable Square Feet

Sba Small Business Administration

Sblc Small Business Legislative Council

SBLI Savings Bank Life Insurance

SCIN Self-Canceling Installment Note

SCM Supply Chaing Management

SCORE Service Corps Of Retired Executives

SD Standard Deviation

SDR Special Drawing Rights

SEC Securities And Exchange Commission

Seca Self-Employment Contributions Act

SEM Search Engine Marketing

SEO Search Engine Optimization

SEP Simplified Employee Pension

SERP Supplemental Executive Retirement Plan

Sipc Securities Investor Protection Corporation

SKU Stock Keeping Unit

SLOB Separate Line Of Business

SMA Separately Managed Account

SPE Special Purpose Entity

SS Safety Stock

Ssa Social Security Administration

SSBIC Specialized Small Business Investment Company

SSDI Social Security Disability Insurance

SSI Supplemental Security Income

Ssnvs Social Security Number Verification System

SSOP Second Surgical Opinion Program

SST Streamline Sales And Use Tax Agreement

SSVS Standards For Valuation Services

ST Short Term

TAB Tax Anticipation Bill

TAM Technical Advice Memorandum

TAN Tax Anticipation Note

TCO Total Cost Of Ownership

TDA Tax Deferred Annuity

TDB Temporary Disability Benefits

TDC Total Direct Compensation

TDI Temporary Disability Insurance

TIC Tenant In Common

TIN Taxpayer Identification Number

Tl Truckload

TOD Transfer On Death

TOE Time Is Of The Essence

TPA Third-Party Administrator

TRO Temporary Restraining Order

TSA Tax-Sheltered Annuity

Tsp Thrift Savings Plan

TTM Trailing Twelve Months

TVM Time Value Of Money

UB Unsafe Building

UBTI Unrelated Business Taxable Income

UC Unemployment Compensation

USOA Uniform System Of Accounts

USRPI U.S. Real Property Interest

VAT Value-Added Tax

VC Venture Capital

VEBA Voluntary Employee's Beneficiary Association

VLI Variable Life Insurance

VRM Variable Rate Mortgage

VRP Variable Rate Premium

VUL Variable Universal Life

W&M House Ways And Means Committee

WACC Weighted Average Cost Of Capital

WI Working Interest

WIP Work In Process

WMS Warehouse Management Systems

WPI Wholesale Price Index

Bénéfices d’exploitation

Income from operations

Bilan 

Balance sheet

Bilan initial

Opening balance sheet

Composition du chiffre d’affaires

Sales mix

Comptabilité des marchandises 

Merchandise accounting

Comptabiliser

To record

Entreprise de service 

Service business

Entreprise individuelle

Proprietorship

Entreprises

Business organizations

Éthique 

Ethics

Étude de marché 

Market research

Feuille de travail 

Worksheet

Frais d’exploitation 

Operating expenses

Habiletés d'admissibilité à un poste 

Job-entry skills

Habiletés de repérage de l'information 

Information retrieval

Impôts 

Taxation

Indices

Ratios

Inscrire les transactions financières

Record business transactions

Inventaire

Inventory

Investissements 

Investments

Journaux généraux 

Journals

Législation gouvernementale 

Government legislation

Marchés mondiaux

World markets

Numéro d’identification personnelle (NIP) 

Personal identification number (PIN)

Offre d'achat

Contract bids

Organismes à but non lucratif 

Non-profit organizations

Petite caisse 

Petty cash

Placements des associés 

Partner investments

Plan comptable 

Chart of accounts

Plan financier 

Financial plan

Pratiques comptables spécialisées des finances 

Specialized financial accounting procedures

Préparation d’une déclaration d’impôt 

Preparation of a tax return 

Prévisions 

Forecasting

Prix coûtant 

Price

Produit brut des ventes 

Gross profit on sales

Saisie

Input

Section comptable

Departmental Accounting

Seuil de rentabilité

Break-even point

Bas de gamme

Down market

Base tarifaire

Rate base

Bureau de vente

Sale office

Développement du marché d’un produit

Market enlargement for a product

Suivi

Follow-up

Hausse des prix

Rise in prices

Prime

Bonus

Contrat

Contract

Concurrence

Competition

Commission de vente

Commission

Prix

Price 

Promotion des ventes

Sales promotion

Promoteur des ventes

Sales promoter

Promotion des ventes auprès de l'utilisateur ou de l'installateur

Users or fitters oriented sales promotion

Prospecter

To canvass

Prospection de la clientèle

Canvassing

Rupture de stock

Inventory shortage

Saisonnalité

Seasonal factor

Salaire

Salary

Taille de la force de vente

Sales force strength

Turnover

Turnover

Variation des prix

Price adjustment

Vente

Sale