АНГЛИЙСКИЕ АББРЕВИАТУРЫ И СОКРАЩЕНИЯ ТЕРМИНОВ

Anny — annuity

B/S — balance sheet

B/V — book value

CA — current assets

CAD — cash against documents

CAPM — capital assets pricing model

CC — current cost

CD — certificate of deposit

CEP — cash equilibrum point

CF — cash flow

COS — cost of sales

cp — coupon

Cr — credit

CS; C/S — common stock

CV — coefficient of variation

СУР — “cost-volume-profit relationship"

dep — deposit

Dep" — depreciation

Dl — disposable income

dis — discount

div — dividend

DJIA — Dow-Jones Industrial Average

DPS — dividend per share

EPS — earning per share

F; fin — finance

FA — fixed assets

FC — fixed costs

FIFO — "first in — first out"

FM — financial management

FV — future value

GOP — gross operating profit

GP — gross profit

GW — goodwill

in — interest

ince — insurance

IRR — internal rate of return

LIBOR — London interbank offered rate

LIFO — "last in — first out"

LVIs — low value items

MCC — marginal cost of capital

MEC — marginal efficiency of capital

M of S — margin of safety

mort — mortgage

NPV — net present value

0/D overdraft

OTC market — ^^r-tlie counter market PAT — profit after tax

P/E; P/E ratio — price to earning ratio PI — payback index

PP — payback period

PS; P/S — prefered stock

PV — present value

R-analysis — ratio-analysis RECO — replacement cost

ROA — return on assets

ROCC — return on current cost

ROE — return on equity

ROI — return on investment

ROS — return on sales

RP — risk-premium

RRR — required rate of return

SD — standard defitation

Secs — securities

SE; St. Ex.

SML — security market line

TC — total cost

TD; T/D — time deposit

Tx — tax

UNIDO — United Nations Industrial Development Organi

zation

UW — underwriter

VC — variable costs

W/A — weighted average, weighted mean

WACC — weighted average cost of capital

YLD - yield

VI.