ACP | Average collection period |
AD | Authorised dealer |
ADR | American depositary receipt |
AHP | Average holding period |
AICPA | American Institute of Certified Public Accountants |
AMC | Asset management companies |
AMFI | Association of Mutual Funds in India |
AMT | Alternate minimum tax |
A/P | Accounts payable |
APP | Average payment period |
A/R | Accounts receivable |
ARR | Accounting rate of return |
ASB | Accounting Standards Board |
ATR | Assets turnover ratio |
BC | Benefit-cost ratio |
BEL | Bharat Electronics Ltd. |
BHEL | Bharat Heavy Electricals Limited |
BIS | Bank for International Settlements |
BoP | Balance of payments |
BSE | Bombay Stock Exchange |
BV | Book value per share |
CA/FA | Current assets/fixed assets ratio |
CAR | Capital adequacy ratio |
CASA | Current and saving accounts ratio |
CBDT | Central Board of Direct Taxes |
CBIC | Central Board of Indirect Taxes & Customs |
CCIL | Clearing Corporation of India Ltd. |
CFF | Net cash flow from financing activities |
CFI | Net cash flow from investing activities |
CFO | Net cash flow from operating activities |
CGST | Central Goods and Services Tax |
CII | Confederation of Indian Industry |
CIMA | Chartered Institute of Management Accountants |
COCE | Cost of capital employed |
COD | Certificate of deposit |
COGS | Cost of goods sold |
CP | Commercial paper |
CRR | Cash reserve ratio |
C/S | Contribution/sales ratio |
CSR | Corporate social responsibility |
CTR | Creditors turnover ratio |
CVP | Cost-volume-profit analysis |
CWIP | Capital work in progress |
DCF | Discounted cash flow |
D/E | Debt-equity ratio |
DFL | Degree of financial leverage |
DOL | Degree of operating leverage |
D/P | Dividend pay-out ratio |
DPS | Dividend per share |
DR | Depositary receipt |
DSCR | Debt service coverage ratio |
D/Y | Dividend yield ratio |
DTC | Delhi Transport Corporation |
DTR | Debtors turnover ratio |
EBIT | Earnings before interest and tax |
EBITDA | Earnings before interest, tax and depreciation and amortisation |
EBIT-EPS | Earnings before interest and tax earnings per share |
EBT | Earnings before taxes |
EIL | Engineers India Ltd. |
ELSS | Equity linked saving schemes |
EPS | Earnings per share |
ESIC | Employees State Insurance Corporation |
EVA | Economic value added |
FASB | Financial Accounting Standards Board |
FDI | Foreign direct investment |
FEDAI | Foreign Exchange Dealers Association of India |
FEMA | Foreign Exchange Management Act |
FERA | Foreign Exchange Regulation Act |
FII | Foreign institutional investors |
FMC | Forward Markets Commission |
FMCG | Fast-moving consumer goods |
FOREX | Foreign exchange |
FV | Future value |
GAAP | Generally accepted accounting principles |
GAIL | Gas Authority of India Limited |
GCPL | Godrej Consumer Products Ltd. |
GDR | Global depositary receipts |
G-Secs | Government securities |
GSFC | Gujarat State Fertilisers and Chemicals Ltd. (formerly Gujarat State Fertiliser Company) |
GSM | Global system for mobile communication |
GST | Goods and Services Tax |
GSTIN | GST identification |
GSTN | Goods and Services Tax Network |
HCC | Hindustan Construction Company Ltd. |
HRA | Human resource accounting |
HRV | Human resource valuation |
HUF | Hindu undivided family |
HUL | Hindustan Unilever Ltd. |
IASB | International Accounting Standards Board |
ICD | Inter-corporate deposit |
ICR | Interest coverage ratio |
IDBI | Industrial Development Bank of India |
IFFCO | Indian Farmers Fertilisers Cooperative Limited |
IFRS | International financial reporting standards |
IGST | Integrated Goods and Services Tax |
Ind AS | Indian accounting standard |
IPO | Initial public offering |
IRDA | Insurance Regulatory and Development Authority |
IRR | Internal rate of return |
ITR | Inventory turnover ratio |
JV | Joint venture |
Kwh/kWh | Kilowatt hour |
L&T | Larsen and Toubro Ltd. |
LIC | Life Insurance Corporation of India |
LLP | Limited liability partnership |
M&A | Mergers and acquisitions |
MAT | Minimum alternate tax |
MCA | Ministry of Corporate Affairs |
MD | Managing director |
MNC | Multinational corporations |
MSIL | Maruti Suzuki India Ltd. |
MV | Market value |
MVA | Market value added |
NAPA | National Anti-Profiteering Authority |
NAV | Net asset value |
NIM | New issue market |
NOPAT | Net operating profit after tax |
NPA | Non-performing asset |
NPV | Net present value |
NSE | National Stock Exchange of India Limited |