SMARTLY

ACCOUNTING & FINANCE

Key Term Acronyms

ABC: Activity-Based Costing NOPAT: Net Operating Profit After Tax

CAPEX: Capital Expenditures NPV: Net Present Value

CAPM: Capital Asset Pricing Model 𝚫WC: Net Working Capital

COGS: Cost of Goods Sold P/B Ratio: Price-to-Book Ratio

Cr.: Credit P/E Ratio: Price Earnings Ratio

CVP: Cost-Volume-Profit PP&E: Property, Plant and Equipment

DCF: Discounted Cash Flow PV: Present Value

D/E Ratio: Debt-to-Equity Ratio R&D: Research and Development

DOL: Degree of Operating Leverage ROA: Return on Assets

Dr.: Debit ROE: Return on Equity

EBIT: Earnings before Interest and Taxes SG&A: Selling, General and Administrative

EBITDA: Earnings before Interest, Taxes, WACC: Weighted Average Cost of Capital
Depreciation and Amortization
YTM: Yield to Maturity
EBT: Earnings before Taxes

EPS: Earnings per Share

FCFE: Free Cash Flow to Equity

FCFF: Free Cash Flow to the Firm

FIFO: First-in, First-out

FV: Future Value

GAAP: Generally Accepted Accounting Principles

IFRS: International Financial Reporting Standards

IPO: Initial Public Offering

IRR: Internal Rate of Return

LIFO: Last-in, First-out

NCD: Negotiable Certificate of Deposit

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