This is a list of business and finance abbreviations.

• ARPU Average Revenue Per User
• CDS Credit Default Swap
• COGS Cost of Goods Sold
• CRM Customer Relationship Management
• EBIT Earnings before interest and taxes
• EBITDA Earnings before Interest, Taxes, Depreciation, and Amortization
• EPS Earnings per Share
• GP Gross Profit
• ICB Industry Classification Benchmark
• ICRM Innovative Customer Relationship Management
• IE Interest Expense
• LIBOR London Interbank Offered Rate
• NPAT Net Profit After tax
• PO Profit Objective
• PP&E Property, plant, and equipment
• P&L Profit and Loss
• R&D Research and Development
• RE Retained Earnings
• ROA Return on assets
• ROCE Return On Capital Employed
• RONA Return on net assets
• ROE Return on Equity
• ROI Return on Investment
• ROIC Return on Invested Capital
• S_t Sales (during time period t)
• SCM Supply Chain Management
• SG&A Sales, General, and Administrative expenses
• WACC Weighted average cost of capital
• WC Working Capital
• PMAC Periode Moving Average Cost

CIMA Certified institutes of Management Accounting A credit default swap (CDS) is a bilateral contract under which two counterparties agree to isolate and separately trade the credit risk of (at least one) third party entity. ... In accounting, the cost of goods sold (also, cost of sales or cost of revenue) describes the direct expenses incurred in producing a particular good for sale, including the actual cost of materials that comprise the good, and direct labor expense in putting the good in salable condition. ... Customer relationship management (CRM) is a broad term that covers concepts used by companies to manage their relationships with customers, including the capture, storage and analysis of customer information. ... Earnings before interest and taxes (EBIT), also known as operating income and operating profit, is a term used to describe a companys earnings. ... EBITDA «ee-bit-dah» or «ee-bit-dee-eh» is an acronym for Earnings before Interest, Taxes, Depreciation, and Amortization. ... Gross profit or sales profit or gross operating profit is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments. ... It has been suggested that International Benchmark Classification be merged into this article or section. ... London Interbank Offered Rate (or LIBOR, pronounced LIE-bore) is a daily reference rate based on the interest rates at which banks offer to lend unsecured funds to other banks in the London wholesale money market (or interbank market). ... Fixed asset, also known as property, plant, and equipment (PP&E), is a term used in accountancy for assets and property which cannot easily be converted into cash. ... Profit and Loss is the title of a Star Trek: Deep Space Nine episode, from the second season. ... The phrase research and development (also R and D or R&D) has a special commercial significance apart from its conventional coupling of scientific research and technological development. ... In accounting, retained earnings refers to the portion of net income from a period which is retained by the corporation, rather than distributed to its owners. ... This article does not cite any references or sources. ... To meet Wikipedias quality standards, this article or section may require cleanup. ... Profit after tax / Fixed assets + working capital It is a measure of financial performance of a company which takes the use of assets into account. ... Return on Equity (ROE, Return on average common equity) measures the rate of return on the ownership interest (shareholders equity) of the common stock owners. ... In finance, the return on investment (ROI) or just return is a calculation used to determine whether a proposed investment is wise, and how well it will repay the investor. ... It has been suggested that this article or section be merged with Return on capital. ... The tone or style of this article or section may not be appropriate for Wikipedia. ... Supply chain management (SCM) is the process of planning, implementing, and controlling the operations of the supply chain with the purpose to satisfy customer requirements as efficiently as possible. ... The weighted average cost of capital (WACC) is used in finance to measure a firms cost of capital. ... Working capital is a valuation metric that is calculated as current assets minus current liabilities. ...