BRU Business Recovery Unit

B2B Business to Business

B2C Business to Consumer

CAO Chief Accounting Officer

CAGR Compound Annual Growth Rate

CAPEX Capital Expenditures

CDO Collateralized Debt Obligation

CDS Credit Default Swap

CEO Chief Executive Officer

CFA Chartered Financial Analyst

CFC Consumption of Fixed Capital

CFCT Cash Flow Cycle Time

CFM Certified Financial Manager

CFO Chief Financial Officer

CFS Consolidated Financial Statement

CIA Certified Internal Auditor

CIF Cost Insurance With Freight

CIMA Chartered Institute of Management Accountants

CISA Certified Information Systems Auditor

CMA Certified Management Accountant

CMO Chief Marketing Officer

COB Close of Business

COGS Cost of Goods Sold

COO Chief Operating Officer

CPA Certified Public Accountant

CPP Certified Payroll Professional

CSO Chief Security Officer

CRM Customer Relationship Management

CVP Cost Volume Profit

CTO Chief Technology Officer

C&F Cost With Freight

EBIT Earnings before interest and taxes

EBITDA Earnings before Interest, Taxes, Depreciation, and Amortization

EDI Electronic Data Interchange

EFTPOS Electronic Funds Transfer at Point of Sale

EPS Earnings per share

EXP Export

FOB Freight On Board

FIFO First In, First Out

FL Financial Leverage

FP&A Financial Planning & Analysis

GAAP Generally Accepted Accounting Principles

GAAS Generally Accepted Audit Standards

GFCF Gross fixed capital formation

GRN Goods Receipt Note

GP Gross Profit

HR Human Resources

ICB Industry Classification Benchmark

ICRM Innovative Customer Relationship Management

IE Interest expense

IMP Import

IPO Initial Public Offering

L/C Letter Of Credit

LIBOR London Interbank Offered Rate

LIFO Last In, First Out

  LLC Limited Liability Company

MTD Month-to-Date

NAV Net Asset Value

NCND Non-Circumvent and Non-Disclosure

NDA Non-Disclosure Agreement

NOA Net Operating Assets

NOPAT Net Operating Profit After Tax

NPV Net Present Value

OPEX Operational Expenditures

PMAC Period Moving Average Cost

PO Profit Objective

PO Purchase Order

PP&E Property, plant, and equipment

P&L Profit and Loss

P/E Price-to-earnings ratio

QTD Quarter-to-Date

RE Retained Earnings

ROA Return on assets

ROCE Return On Capital Employed

ROE Return on Equity

ROI Return on Investment

ROIC Return on Invested Capital

RONA Return on net assets

ROS Return on Sales

RR Resource rent

R&D Research and Development

S_t Sales (during time period t)

SCM Supply Chain Management

SG&A Sales, General, and Administrative expenses

SIR Stores Issuance Requisition

SIOP Sales Inventory and Operations Plan

SIV Structured Investment Vehicle

SOHO Small Office/Home Office

SOX Sarbanes-Oxley

TCO Total Cost of Ownership

TSR Total Shareholder Return

WACC Weighted average cost of capital

WC Working capital

YTD Year-to-date

انواع شرکت های تجاری

–      شرکت سهامی  joint stock Co. 

2-      شرکت با مسئولیت محدود   .limited liability co

3-      شرکت تضامنی  general partnership 

4-      شرکت مختلط غیر سهامی  limited partner ship 

5-      شرکت مختلط سهامیjoint stock partner ship  

6-      شرکت نسبی  proportional liability partnership 

7-      شرکت تعاونی تولید و مصرف  consumer and producer cooperatives