Acronyms & Abbreviations Flashcards
A/P
Accounts Payable
A/R
Accounts receivable
ABA
American Bankers Association
ABCP
Asset-Backed Commercial Paper
ABL
Asset-Based Lending
ABS
Asset-Backed Security
ACCA
Association of Chartered Certified Accountants
ACH
Automated Clearing House
ADR
American Depository Receipt
AI
Artificial Intelligence
AICPA
American Institute of Certified Public Accountants
AISP
Account Information Service Provider
Amex
American Express
ANSI
American National Standards Institute
API
Application Programming Interface
APIC
Additional Paid-In Capital
APT
Arbitrage Pricing Theory -
(riskless)
ARC
Accounts Receivable Conversion
ARP
Account Reconciliation Program
ASB
Auditing Standards Board
ASC
Accounting Standards Codification &
Accredited Standards Committee
ASP
Application Service Provider
ASU
Accounting Standards Update
ATAD/
ATAD II
Anti-Tax Avoidance Directive (1st and 2nd) (EU)
ATI
Adjusted Taxable Income
ATM
At-the-Market [Program] & Automated Teller Machine
AVS
Address Verification Service
B2B / B2C
Business-to-Business
Business-to-Consumer
B2G
Business-to-Government
BA
Banker’s Acceptance
BaFin
Banker’s Acceptance
Federal Financial Supervisory
Authority (Germany)
BAI
Bank Administration Institute
BAN
Bond Anticipation Note
BBAN
Basic Bank Account Number
BC
Business Continuity
BCBS
Basel Committee on Banking
Supervision
BEAT
Base Erosion and Anti-Abuse Tax
BEC
Business Email Compromise
BEPS
Base Erosion and Profit Shifting
BEY
Bond Equivalent Yield
BIC
Business Identifier Code
BIS
Bank for International Settlements
BOC
Back Office Conversion
BOJ-NET
Bank of Japan Financial Network System
BPO
Bank Payment Obligation
bps
Basis Points
BSA
Bank Secrecy Act
BSB
Bank Services Billing
BSBY
Bloomberg Short-Term Bank Yield
Index
BTRS
Balance and Transaction Reporting
Standard
CTB
C2C
C2G
Consumer-to-Business
Consumer-to-Consumer
Consumer-to-Government
CA
Chartered Accountant
CAPM
Capital Asset Pricing Model
CaR
Cash Flow at Risk
CBD
Cash Before Delivery
CBDC
Central Bank Digital Currency
CBES
Commercial Book-Entry System
CBIRC
China Banking and Insurance
Regulatory Commission
CCC
Cash Conversion Cycle
CCD
Corporate Credit or Debit
CCD+
CCD plus Addendum
CCEN
Cámara de Compensación
Electrónica Nacional (National
Electronic Clearing House, Mexico]
CD
Certificate of Deposit
CDD
Customer Due Diligence
CDS
Credit Default Swap
CEO
CFO
Chief Executive Officer
Chief Financial Officer
CFC
Controlled Foreign Company
CERTIS
Czech Express Real Time Interbank
Gross Settlement System
CFPB
Consumer Financial Protection
Bureau
CFTC
Commodity Futures Trading
Commission
CFXPS
China Foreign Exchange Payment
System
CHAPS
Clearing House Automated
Payment System (UK)
CHATS
Clearing House Automated
Transfer System (Hong Kong)
Check 21
Check Clearing for the 21st Century Act
CHIPS
Clearing House Interbank
Payments System
CIE
Customer-Initiated Entry
Cross-Border Interbank Payment
System (China)
CIP
Customer Identification Program
CNAPS
China National Advanced Payment
System
CLS
Continuous Linked Settlement
CIPS
Cross-Border Interbank Payment System (China)
CNAV
Constant Net Asset Value
COBO
Collection on Behalf of
COD
Cash on Delivery
COGS
Cost of Goods Sold
CORRA
Canadian Overnight Repo Rate Average
COSO
Committee of Sponsoring
Organizations of the Treadway
Commission
CP
Commercial Paper
CPA
Certified Public Accountant
Chartered Professional Accountant
CRA
Credit Rating Agency
CRD
Capital Requirements Directive
Credit
CARD Act
Credit Card Accountability
Responsibility and Disclosure Act
CRMO
CRO
Chief Risk Management Officer
Chief Risk Officer
CRP
Consolidated Remittance
Processing
CRS
Common Reporting Standard
CSD
Central Securities Depository
CTX
Corporate Trade Exchange
CVA
Company Voluntary Arrangement
CVC/CVV
Card Verification Code/Value
CVL
Creditors’ Voluntary Liquidation
D&O
Directors and Officers
D/A. & D/P
Documents Against Acceptance
Documents Against Payment
DDA
Demand Deposit Account
DFL
Degree of Financial Leverage
DI
Days Inventory
DIC
Difference in Conditions
DIDMCA
Depository Institutions
Deregulation and Monetary Control
Act
DIF
Deposit Insurance Fund
DOJ
Department of Justice
DP & DP
Days Payables
Default Premium
DOL
Degree of Operating Leverage
DPO
Days Payables Outstanding
DR & DR
Days Receivables
Disaster Recovery
DRIP
Dividend Reinvestment Plan
DSO
Days Sales Outstanding
DTC
Depository Trust Company
DTCC
Depository Trust & Clearing
Corporation
DTL
Degree of Total Leverage
DWC
Days Working Capital
E&O
Errors and Omissions
EBA
European Banking Authority
eBAM
Electronic Bank Account
Management
EBIT
Earnings Before Interest and Taxes
EBITDA
Earnings Before Interest, Taxes,
Depreciation, and Amortization
EBPP
Electronic Bill Presentment and
Payment
EC
European Commission
ECA &. ECA
Earnings Credit Analysis
Export Credit Agency
ECB
European Central Bank
ECG
Electronic Clearing (Hong Kong)
ECR
Earnings Credit Rate
EDGAR
Electronic Data Gathering, Analysis,
and Retrieval [Database]
EDI
Electronic Data Interchange
EEA
European Economic Area
EFT
Electronic Funds Transfer
EFTA
Electronic Fund Transfer Act
EFTPOS
Electronic Funds Transfer at the
Point of Sale
EFTPS
Electronic Federal Tax Payment
System
EIPP
Electronic Invoice Presentment and
Payment
EMIR
European Market Infrastructure
Regulation
EMMA
Electronic Municipal Market Access
EMV
Europay, Mastercard, and Visa
EOQ
Economic Order Quantity
EPC
External Processing Code
EPS
Earnings Per Share
ERM
Enterprise Risk Management
ERP
Enterprise Resource Planning
ESCB
European System of Central Banks
ESG
Environmental, Social, and
Governance
E-Sign Act
Electronic Signatures in Global and
National Commerce Act
ESMA
European Securities and Markets
Authority
ESTER
Euro Short-Term Rate
ETF
Exchange-Traded Fund
EU
European Union
Euribor
Euro Interbank Offered Rate
EVA
Economic Value Added
EXIM Bank
Export-Import Bank of the United
States
FACT Act
Fair and Accurate Credit
Transactions Act
FAS
Financial Accounting Standard
FASB
Financial Accounting Standards
Board