Acronyms for FNCE 370: Overview of Corporate Finance

AAC
ACRS
APR
APT

CAPM
CCA
CCRA
CDCC
CLE

D/E
DCF
DFL
Div
DOL

EAC
EAR
EBDIT
EBIT
EFN
EMH
EPS
E(R)
EVC

FC
FV
FVIF
FVIFA

GAAP

IPO
IRR

Average Accounting Return

Accelerated Cost Recovery System
Annual Percentage Rate
Arbitrage Pricing Theory

Capital Asset Pricing Model

Capital Cost Allowance
Canada Customs and Revenue Agency
Canadian Derivatives Clearing Corporation
Combined Leverage Effect

Debt/Equity ratio
Discounted Cash Flow
Degree of Financial Leverage
Dividends per share
Degree of Operating Leverage

Equivalent Annual Cost

Effective Annual Rate
Earnings Before Depreciation, Interest, and Taxes
Earnings Before Interest and Taxes
External Financing Need
Efficient Market Hypothesis
Earnings Per Share
Expected Return
Economic Value Added

Fixed Costs
Future Value
Future Value Interest Factor
Future Value Interest Factor for Annuities

Generally Accepted Accounting Principles

Initial Public Offering

Internal Rate of Return

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MJDS

NAL
NPV
NPVGO
NWC
NYSE

OCF
OSC

P/E
PI
POP
PV
PVIF
PVIFA

ROA
ROE

SEC
SEDAR
SGR
SML

TC
TIE
TSX

UCC

VC

WACC

Multi-Jurisdictional Disclosure System

Net Advantage to Leasing

Net Present Value
Net Present Value (per share) of the Growth Opportunity
Net Working Capital
New York Stock Exchange

Operating Cash Flow

Ontario Securities Commission

Price/Earnings ratio
Profitability Index
Prompt Offering Prospectus
Present Value
Present Value Interest Factor
Present Value Interest Factor for Annuities

Return On Assets
Return On Equity

Securities and Exchange Commission

System for Electronic Documents and Retrieval
Sustainable Growth Rate
Security Market Line

Total Costs
Times Interest Earned
Toronto Stock Exchange

Undepreciated Capital Cost

Variable Costs

Weighted Average Cost of Capital

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