The Education Master 1994 (4th Edition)

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Text File | 1994-01-15 | 74KB | 1,188 lines

█████████████████████████████████████████████████████████████████ ██ ██ ██ CHAPTER FIVE: ACCOUNTING, FINANCE, BUSINESS ██ ██ ██ █████████████████████████████████████████████████████████████████ ┌───────────────────────────────────────────────────────────────┐ │ Including over 1,000 abbreviations and acronyms found in │ │ the subjects of: │ │ │ │ -Accounting │ │ -Banking │ │ -Finance │ │ -General Business │ │ -Investing │ │ -Money Management │ │ -Real Estate │ │ -Securities Trading │ │ │ │ --and much more. │ │ │ └───────────────────────────────────────────────────────────────┘ Press "S" to search for a word or term. A Assets AAA American Accounting Association AAII American Association of Individual Investors AB Aktiebolag (a Swedish stock company) ABA American Bar Association ABA American Bankers Association ABEND abnormal end ABLA American Business Law Association ABWA American Business Women's Association acct account ACE AMEX Commodities Exchange ACF average cash flow ACH Automated Clearing House ACR accelerated cost recovery ACRS accelerated cost recovery system AcSEC Accounting Standards Executive Committee A-D Advance-Decline Line ADA automatic data acquisition ADC allowance for funds used during construction ADB Adjusted Debit Balance ADP automatic data processing ADPC automatic data processing center ADR American Depository Receipt ADR automatic dividend reinvestment ADR asset depreciation range ADRS address ADRS asset depreciation range system AE account executive AFDC Aid to Families with Dependent Children AFDC allowance for funds used during construction AFL-CIO American Federation of Labor-- Congress of Industrial Organizations AFUDC allowance for funds used during construction AGA Association of Government Accountants AGI adjusted gross income AI artificial intelligence AIA American Institute of Accountants AIB American Institute of Banking AICPA American Institute of Certified Public Accountants AID Agency for International Development AI/ES artificial intelligence/expert systems AIM American Institute for Management AISG Accountants International Study Group AJE adjusting journal entry AMA American Management Association AMA asset management account AMBAX American Municipal Bond Assurance Corporation AMEX American Stock Exchange AMFOD Association of Member Firm Option Departments AMOS advanced mortgage on-line system AMT alternative minimum tax ANMP account network management program AON all-or-none AP accounts payable a/p accounts payable APB Accounting Principles Board API Accountants for the Public Interest APR annual percentage rate AR accounts receivable a/r accounts receivable ARB Accounting Research Bulletin ARF American Retail Foundation ARM adjustible rate mortgage ARMS automated records management system ARPS adjustible rate preferred stock ARR accountant's rate of return ASAP as soon as possible ASB Accounting Standards Board ASCII American Standard Code for Information Interchange ASE American Stock Exchange (aka AMEX) ASR Accounting Series Release Assn association AT advanced technology (IBM PC AT) ATM automated teller machine ATS automatic transfer service aud auditor AWSCPA American Woman's Society of Certified Public Accountants B/A banker's acceptance BAC Business Advisory Council BAL balance BAN bond anticipation note BASE Bank of America Systems Engineering B/L bill of lading BANKR bankruptcy BASI bank automated service information center BASIC Banking and Securities Industry Committee BASIC Beginner's All-Purpose Symbolic Instruction Code BASIS bank automated service information system BB beginning balance BBB Better Business Bureau BBS bulletin board system BD bills discounted BD back dividend BD brought down BD bank draft B/D broker/dealer BDP business data processing BE bill of exchange BEA break even analysis BEAM Burroughs Electronic Accounting Machine BEAR Market (falling prices in securities market) BF brought forward BFS basic financial statements BG bonded goods BHC Bank Holding Company BIF Bank Insurance Fund BIS Bank for International Settlements BK book BK bank BL bill of lading BLS Bureau of Labor Statistics BMAS business management accounting system BN bank note BO branch office BO broker's order BO buyer's option BOM beginning of month BOP balance of payments BOT balance of trade BOT board of trustees BOT bought BP bills payable BPB bank post bill BPW Business and Professional Women's Foundation BR bank rate BR bills receivable BRADS Business Report Application Development System (IBM) BS bill of sale BS balance sheet BS business system BS Bureau of Standards BS BA bachelor of science in business administration BSE Boston Stock Exchange BT Board of Trade BTA Board of Tax Appeals BTD Bijzonder Tellende Diensten (Dutch Accounting Network) BULL bulletin BULL Market (rising prices in securities market) BUS business BV book value BW bid wanted C/A capital account C/A current account C/A credit account C/O carry over C&F cost and freight CA capital account CA chartered accountant CA chief accountant CA commercial agent CA credit account CA current account CAA computer-aided accounting CACM Central American Common Market CAD cash against documents CAD cash on demand CAD cash on delivery CAD computer-aided design CALC calculate CANC cancelled CATS Certificates of Accrual on Treasury Securities CAF cost and freight CAP capital CAP computer-aided purchasing CAPM capital asset pricing model CASB Cost Accounting Standards Board CATS certificate of accural on treasury securities CATV cable television CATV community antenna television CB cashbook CBA cost benefit analysis CBD cash before delivery CBCT customer-bank communications terminal CBOE Chicago Board Options Exchange CBOT Chicago Board of Trade CBT Chicago Board of Trade CBX computerized branch exchange CC carbon copy CC Chamber of Commerce CCA conversion cost adjustment CCAF canadian Comprehensive Auditing Foundation CCH Commerce Clearing House CCP Code of Civil Procedure CCS Central Certificate Service CD Certificate of Deposit CD commercial dock CD compact disk C$ constant dollars CDP Certified Data Processor CDP Certificate in Data Processing CD-ROM compact disk read-only memory CE caveat emptor (buyer beware) CEA Council of Economic Advisors CEO chief executive officer CF carry forward CF cash flow CFA chartered financial analyst CFC chartered financial counselor CFC consolidated freight classification CF/CM cash flow/current maturities CFO chief financial officer CFP certified financial planner CFTC Commodities Futures Trading Commission CG computer graphics CGA color graphics adapter CGS cost of goods sold (also COGS) CH clearing house CH custom house CHK check CHIPS Clearing House Interbank Payment System CI Certificate of Indebtedness CI cost and insurance CIA certified internal auditor CICA Canadian Institute of Chartered Accountants CICS Customer Information Control System (IBM) CIF cost, insurance freight CIO chief information officer CIS computer information system CL construction loan CLADR Class life asset depreciation range table CLI cost of living index CLTV combined loan to value CLU chartered life underwriter CMA Certificate in Management Accounting CME Chicago Merchantile Exchange CMHC Canadian Mortgage and Housing Corporation CML capital market line CMO collateralized mortgage obligation CMS conversational monitoring system (IBM) CMV current market value CN consignment note CN credit note CNS continuous net settlement CO cash order CO certificate of origin Co. company COAP Certified Office Automation Professional COB close of business COBOL Common Business Oriented Language COD cash on delivery COD collect on delivery CODA cash or deferred arrangement COEP customer originated electronic payments COGS cost of goods sold COL cost of living COLA cost of living adjustment COMEX Commodity Exchange (New York) COMM commission COMSAT Communications Satellite Corporation COPICS communications oriented production and inventory control system CORP corporation COS cash on shipment CPA Certified Public Accountant CPD commissioner of public debt CPE Code of Professional Ethics CPE continuing professional education CPFF cost plus fixed fee CPI consumer price index CPM critical path method CPPC cost plus a percentage of cost CPR conditional prepayment rate CPS characters per second CPU central processing unit CR carrier's risk CR company's risk CR creditor CR credit CR current rate CRT cathode ray tube CSE Cincinnatti Stock Exchange CSVLI cash surrender value of life insurance CTS clear to send CUNA Credit Union National Association CUR currency CUSIP Committee on Uniform Security Identification Procedures CV caveat venditor (seller beware) CV convertible CVP cost-volume-profit analysis CWIP construction work in progress CWO cash with order CWO check with order DA data administrator DA data automation DA deposit account DA documents against acceptance DAC deliver against cash D&B Dunn & Bradstreet DB data base DB debenture DBA data base administrator DBA Dealer Bank Association d/b/a doing business as DBII database II (IBM) dBase I dBase III Plus (Ashton Tate) DBMS database management system DB2 Database 2 (IBM) DCAA Defense Contract Audit Agency DCF discounted cash flow DCFM discounted cash flow method DD demand draft DDB double declining balance DDI deep discount issue DEB debenture DEPR depreciation DF damage free DIDC Depository Institutions Deregulatory Committee DISC Domestic International Sales Corporation DISC discount DJ Dow Jones DJA Down Jones Average DJI Down Jones Industrials DJIA Dow Jones Industrial Average DJIT Dow Jones Transportation Average DJU Dow Jonetilities DK don't know DN debit note DNR do not reduce order DO delivery order DOS disk operating system DOSF distributed office support facility (IBM) DOT designated order turnaround DOW (as in "the DOW", see "DJIA") DP data processing DP discount period DP documents against payment DPC data processing center DPE data processing equipment DPI data processing installation DPI disposable personal income DPI dots per inch DPS data processing service DPS data processing system DPS dividends per share DR discount rate DRP Dividend Reinvestment Plan DS days after sight DS/DD double-sided/double density DTC Depository Trust Company DTE data terminal equipment DTR data terminal ready DUNS Data Universal Numbering System DVP delivery versus payment EAM electrical accounting machine EAM european accounting machine EAS electronic accounting system E&OE errors and omissions excepted EB ending balance EBCDIC extended binary coded decimal interchange code EBIT earnings before interest and taxes EC European Community ECB electronic claims billing ECM European Common Market ECTP expected contribution to profit ECT estimated completion time ECU European Currency Unit EDC electronic desk calculator EDD estimated delivery date EDP electronic data processing EDPC electronic data processing center EDPE electronic data processing equipment EEC European Economic Community EEOC Equal Employment Opportunity Commission EFT European Free Trade EFT electronic funds transfer EFTA European Free Trade Association EFTS electronic funds transfer system ELOC equity line of credit EMAS Export Marketing Assistance Service EMP end-of-month payment EOA effective on or about EOD every other day EOJ end of job EOF end of file EOM end of month EOP end of period EOQ economic order quantity EOT end of transmission EP excess profits EPR earnings-price ratio EPS earnings per share EPT excess profits tax ER en route ERISA Employee Retirement Income Security Act ERTA Economic Recovery Tax Act of 1981 ESOP employee stock ownership plan ETA estimated time of arrival ETD estimated time of departure ETLT equal to or less than EV expected value EX export EXIM export-import EXIMBANK export-import bank EXP expense EXR executor EXRX executrix EXT extention EXX executrix FA financial advisor FA free alongside FAA free of all average FACT factor analysis chart technique FAD free air delivered FADA Federal Asset Disposition Association FAF Financial Accounting Federation FAF Financial Analysts Federation F&F furniture and fixtures FannMae (see FNMA) FANS free account net settlement FAQ fair average quality FAS free alongside FAS free alongside ship FASB Federal Accounting Standards Board FAT fixed as set transfer FAX facsimilie FB freight bill FBA Federal Bar Association FBI fidelity bond insurance FC fixed costs FCA Fellow of the Institute of Chartered Accountants FC&S free of capture and seizure FCC Federal Communications Commission FCPA Foreign Corrupt Practices Act (1977) FCUA Federal Credit Union Administration FD floppy disk FD free delivery FDIC Federal Deposit Insurance Corporation FED federal FED Federal Reserve Board (usually "The Fed") FEI Financial Executives Institute FET federal excise tax FFCS Federal Farm Credit System FFP firm fixed price FFT for further transfer FGIC Financial Guarantee Insurance Corporation FHA Farmers Home Administration FHA Federal Housing Administration FHA Federal Housing Act FHLB Federal Home Loan Bank FHLBB Federal Home Loan Bank Board FHLMC Federal Home Loan Mortgage Corp. ("Freddie Mac") FIB free into barge FICA Federal Insurance Contributions Act FICB Federal Intermediate Credit Bank FID fiduciary FIFO first-in, first-out FIN financial FIRREA Financial Institutions Reform, Recovery and Enforcement Act FISC fiscal FIT federal income tax FITW federal income tax withholding FLB Federal Land Bank FMC Federal Maritime Commission FMV fair market value FNDN foundation FNMA Federal National Mortgage Association ("Fannie Mae") FOAB Federal Old Age Benefits FOB free on board FOC free of charge FOCUS Financial and Operational Combined Uniform Single Report FOI Freedom of Information FOIA Freedom of Information Act FOK fill-or-kill FOMC Federal Reserve Open Market Committee FOQ free on quay FOR free on rail FORTRAN Formula Translator FOS free on steamer FOT free on truck FOURTH fourth generation language 4 GL fourth generation language FP financial planning FP floating policy FP fully paid FPB floating point bond FRA Federal Reserve Act FRB Federal Reserve Board FRD Federal Reserve District FRD federal rules decision Freddie Mac (see FHLMC) FREIT finite life reit FRS Federal Reserve System FS final settlement FSBO for sale by owner FSC Foreign Sales Corporation FSLIC Federal Savings and Loan Insurance Corporation FTC Federal Trade Commission FTI federal tax included FTS Federal Telecommunications System FUTA Federal Unemployment Tax Act FV future value FVO for valuation only FWT federal withholding tax FX foreign exchange FY fiscal year FYA for your attention FYE fiscal year ending FYI for your information FYM firm yield maintenance G&A general and administrative GAAP generally accepted accounting principles GAAS generally accepted accounting standards GAI guaranteed annual income GAO General Accounting Office GASB Governmental Accounting Standards Board GATT General Agreement on Tariffs and Trade GAW guaranteed annual wage GCA general claim agent GDP gross domestic product GDR German Democratic Republic (East Germany) GE Federal Republic of Germany (West Germany) GEM growing equity mortgage GFA general freight agent GIGO garbage in, garbage out Ginnie Mae (See GNMA) GJ general journal GL general ledger GM general manager GMAC General Motors Acceptance Corporation GmbH Gesellschaft mit beschrankter Haftung (West German company with limited liability) GNMA Government National Mortgage Assoc. ("Ginnie Mae") GNP gross national product GO general obligation GOB general obligation bond GP gross profit GPA general passenger agent GPARM graduated payment adjustible rate mortgage GPM graduated payment mortgage GPMS graduated payment mortgages GPO Government Printing Office GRI guaranteed retirement income GSBCA General Service Administration's Board of Contract Appeals GT greater than GTC good-till-cancelled GTD guaranteed GTD guaranteed coupon GTM good this month GTW good this week HCL high cost of living HD half duplex HD hard disk HEW Health, Education and Welfare (U.S. Government) H/F held for HFCS Honeywell Financial and Corporate Planning System HFR held for release HP hire purchase (rent) HP Hewlett-Packard Company HQ headquarters HR House of Representatives (U.S. Government) HRA human resource accounting HR### House of Representatives Bill # HUD Housing and Urban Development (U.S. Government) I interest expense IA Incorporated Accountant IAPC International Auditing Practices Committee IASC International Accounting Standards Committee IBA International Bar Association IBES International Broker's Estimate System IBI invoice book inwards IBRD International Bank for Reconstruction and Development IC information center ICC Interstate Commerce Commission ICFTU International Confederation of Free Trade Unions ICMA Institute of Cost and Management Accountants ID System Institutional Delivery System IDB industrial development bond IDP integrated data processing IET interest equalization tax IF interest factor IFAC International Federation of Accountants IFAS Interactive Fund Accounting System (Bi-Tech) IFB invitation for bid IFC International Finance Corporation IFPS interactive financial planning system IFS interactive financial system (IBM) IG inspector general II inventory and inspection IIA Institute of Internal Auditors ILA International Longshoreman's Association ILGWU International Ladies' Garment Workers' Union ILO International Labor Organization IMF International Monetary Fund IMM International Monetary Market (Chicago Mercantile Exc.) IMS inventory management system Inc. incorporated INS insurance INSTINET Institutional Networks Corporation INT interest INV invoice IOC immediate or cancell (order) IOS investment opportunity schedule IOU I owe you IP information processing IP installment paid IPO initial public offering IR industrial revenue IR Inland Revenue (United Kingdom) IR investor relations IRA individual retirement account IRB industrial revenue bond IRC Internal Revenue Code IRO Inland Revenue Officer IRR internal rate of return IRS Internal Revenue Service IS information systems ISBN International Standard Book Number ISC interstate commerce ISDN Integrated Services Digital Network ISSN International Standard Serial Number ITC investment tax credit ITS intermarket trading system IV increased value IV inter-vivos (while living) IVT inter-vivos trust (living trust) J journal JA joint account JES job entry subsystem JSC joint stock company JUMPS Joint Uniform Military Pay System K kilobyte KB keyboard KB kilobyte KCBT Kansas City Board of Trade KD knocked down KISS keep it simple sir KW kilowatt KWH kilowatt-hour KYC know your customer rule L liabilities LAN local area network LBO leveraged buy out L/C letter of credit LCL less-than-carload lot LCM least common multiple LCR least cost routing LDC less developed country LED ledger LED light emitting diode LI letter of intent LIBOR London Interbank Offering rate of interest LIFO last in, first out LL limited liability LMRA Labor Relations Management Act LOMAS law office management and accounting system Lotus Lotus 1-2-3 (Copyright Lotus Development Corp.) LP laser printer LP limited partnership LS listed securities LT legal tender Ltd limited LTV loan to value M (indicates of quantity of 1 million) M1 (the US money supply) M2 M1 plus savings and time deposits under $100 MAC Macintosh computer (Apple Computer Inc.) MACRS modified accelerated cost recovery system M&L matched and lost MAPS management analysis and planning software MAS management advisory services MAX maximum MB megabyte MBA master of business administration MBIA Municipal Bond Insurance Association MBO management by objectives MBS mortgage-backed security MBSCC Mortgage-Backed Security Clearing Corporation MC marginal credit M-CATS Municipal Certificates of Accrual on Tax-exempt Securities MCC marginal cost of capital MDA multiple discriminate analysis MFOA Municipal Finance Officers Association MGMT management MH mobile home MHz megahertz MICR magnetic ink character recognition MID months after date MIG Moody's Investment Grade MIP monthly investment program MIPS million instructions per second MIS management information system MIS Moody's Investors Service MFN Most Favored Nation MGM milligram MHR Member of House of Representatives MIG-1 Moody's Investment Grade MIMC Member of the Institute of Management Consultants MIN minimum MIS management information system Misc. miscellaneous MIT marked if touched MIT Municipal Investment Trust MLR minimum lending rate MLT master of law and taxation MM Modigliani-Miller (dividend hypothesis) MM millimeter MMDA money market deposit account MM/DD/YY month/day/year MNE multi-national enterprise MO money order MO mail order MRP materials requirement planning MSB Mutual Savings Bank MS DOS Microsoft Disk Operating System MSE Midwestern Stock Exchange MSRB Municipal Securities Rulemaking Board MTU metric units MV market value MVS multiple virtual storage (IBM) N numeric NA not applicable N\C no charge NAC National Association of Accountants NAPI National Assoc. of Accountants for the Public Interest NARS National Automated Accounting Research System NACHA National Automated Clearing House Association NAIC National Association of Investment Clubs NAM National Association of Manufacturers NAPA National Association of Purchasing Agents NAR new account report NASA National Aeronautics and Space Administration NASD National Association of Securities Dealers NASDAQ National Assoc. of Securities Dealers and Quoters NATO North Atlantic Treaty Organization NAV net asset value NBS National Bureau of Standards NC no charge NCC National Clearing Corporation NDD next day delivery NEI not elsewhere included NEM not elsewhere mentioned NEMS National Exchange Market System NES not elsewhere specified NF no funds NG no good NH not held NL no-load mutual funds NLRA National Labor Relations Act NLRB National Labor Relations Board NMAB National Market Advisory Board NMB National Medation Board NMS National Market System NNP Net National Product NOI net operating income NOL net operating loss NOS not otherwise specified NOW National Organization for Women NOW negotiable order of withdrawal NP no protest NP notary public NP net profit NP note payable NPL non personal liability NPV no par value NPV net present value NQB National Quotations Bureau NQB no qualified bidders NR net register NR no risk NR note receivable NR not rated NRFF not revenue from funds NS not specified NSA National Secretaries Association NSBA National Small Business Administration NSCC National Securities Clearing Corporation NSF not sufficient funds NSTS National Securities Trading System NTU normal trading unit NW net worth NYCSCE New York Coffee, Sugar and Cocoa Exchange NYCTN,CA New York Cotton Exchange, Citrus Associates NYFE New York Futures Exchange NYME New York Mercantile Exchange NYSE New York Stock Exchange No. number O/A open account O/A on account OA office automation OAPEC Organization of Arab Petroleum Exporting Countries OB or better OBL order bill of lading OBO order book official OBV on-balance volume OC office copy OC over charge OCC Office of the Comptroller of the Currency OCC Options Clearing Corporation OCR optical character reader OCR optical character recognition OD overdrawn OD overdraft OECD Organization for Economic Cooperation and Development OEM original equipment manufacturer OIS office information systems OLRT on-line, real-time OMB Office of Management and Budget 1-2-3 Lotus 1-2-3 (Copyright Lotus Development Corp.) OOP out-of-pocket OPEC Organization of Petroleum Exporting Countries OPD opening delayed OPM options principal member OPM other people's money OR operations research ORG organization OS out of stock OSC Ontario Securities Commission OSJ Office of Supervisory Jurisdiction OT overtime OTC over-the-counter OTN other than new OTS Office of Thrift Supervision OW offer wanted P principal P put (used in options market) PA per annum PA power of attorney PA public accountant PA purchasing agent PAC put and call (used in options market) P&L profit and loss PAM personal accounting management PAS personal accounting system PAX private automatic exchange P&E plant and equipment P&F point and figure P&I protection and indemnity P&L profit and loss P&S purchase and sales PABX private automated branch exchange PAYE pay as you earn PBA permanent budget account PBGC Pension Benefit Guarantee Corporation PC participation certificate PC personal computer PC professional corporation PCB petty cash book PC DOS personal computer disk operating system PCPS private companies practice section PCSE Pacific Stock Exchange PD post dated PD paid PD per diem PE probable error PE price earnings PE ratio price/earnings ratio PEG prior endorsement guaranteed PERT program evaluation and review technique PETN petition PFD preferred (stock) PHLX Philadelphia Stock Exchange PI profitability index PI preliminary injunction PI private investigator PIN personal identification number P/L profit and loss PL price list PLATO (computer assisted instruction program by CDC Corp.) PLC professional law corporation PLC public limited company PLs project loan pass-throughs PM pay master PMH production per man hour PMI private mortgage insurance PN project note PN promissory note PNI participate but do not initiate (securities order) PO purchase order POA power of attorney POB public oversight board POD pay on delivery POE point of embarcation POE port of entry POR pay on return POS point of sale POS preliminary official statement PP parcel post PP postage paid PP pre paid PP&E property, plant and equipment PPBS planning-programming-budgeting system PPS prior perferred stock PR public relations PRIME Prescribed Right to Income and Maximum Equity PROFS Professional Office System (IBM) PROP proprietor PS/2 personal system/2 (IBM) PSA Public Securities Association PSE Pacific Stock Exchange PST pass-through security (bond) PTT Post, Telephone and Telegraph (European) PUC Public Utilities Commission PUD planned unit development PUD public utility dividends PUHCA Public Utility Holding Company Act of 1935 PV present value PV par value PVR profit/volume ratio PX private exchange Q quantity QA quality assurance QB qualified buyers QC quality control QDA quantity discount agreement QI quarterly index QQP quality-quite pricing QT questioned trade Q-tip qualified terminable interest property QTR quarter QTY quantity RAM random access memory RAM reverse annuity mortgage RAN revenue anticipation note R&D receive and deliver R&D research and development RBP registered business programmer RCA Retailers Credit Association RCIA Retail Credit Institute of America RCMM Registered Competitive Market Mailer RCPC regional check processing center RE real estate RE registration forms (of NYSE) RE reversing entry REC'D received RefCorp Resolution Funding Corporation REG regulation (often of Federal Reserve Board) REIT Real Estate Investment Trust REMIC Real Estate Mortgage Investment Conduit REPO reposessed (banking industry) REPO repurchase (securities industry) REVD reversed RFD rural free delivery RFP request for proposal RFQ request for quotation RMA Robert Morris Associates RMAS retail merchandise and audit system (IBM) ROA return on assets ROC return on capital ROG receipt of goods ROE return on equity ROI return on investment ROM read-only memory ROM rough order of magnitude ROP registered options principal ROS return on sales RP repurchase agreement RR rate of return RRP reverse repurchase agreement RT royalty trust RTC Resolution Trust Corporation RTW right to work RVP receive versus payment SA subject to approval SAA special arbitrage account SAB special assessment bond SC SuperCalc S&L savings and loan association S&L sale and leaseback S&P Standard and Poor's Corporation SAIF Savings Association Insurance Fund SANR subject to approval SAS Statement on Auditing Standards SB small business SB savings bond SB short bill SBA Small Business Administration SBIC Small Business Investment Corporation SBLIC savings bank life insurance SBO settlement balance order SCC Stock Clearing Corporation SCORE special claim on residual equity SCRIPTS Service Center Recognition/Image Processing System (IRS) SD standard deduction SDB special district bond SDBL sight draft, bill of lading attached SDRs special drawing rights SE stock exchange SE shareholder's equity SEAQ stock exchange automated quotations SEC Securities and Exchange Commission SECO Securities and Exchange Commission Organization SECPS Securities and Exchange Commission Practice Section Sen senator SEP simplefied employee pension plan SF single family SF sinking fund SFAS statement of financial accounting standards SFSC shared Foreign Sales Corporation SG&A selling, general and administrative expenses SHE shareholders equity SIA Securities Industry Association SIAC Securities Industry Automation Corporation SIC special investigations committee SIC standard industrial classification SIPC Securities Investor Protection Corporation SL sell (stock broker shorthand) SL sold SML Security Market Line SLMA Student Loan Marketing Association (Sally Mae) SLO stop limit order SLO stop loss order SMA Society of Management Accountants SN stock number SO seller's option SOB start of business SOP standard operating procedure SOYD sum of the year's digits (method) SP stop payment SPDA single premium deferred annuity SPQR small profits, quick returns SRO self-regulatory organization SROP senior registered options principal SRP salary reduction plan SRT spousal remainder trust SS social security SSNO social security number SSA Social Security Administration STK stock STMT statement STU special tax bond SU set up SUB supplemental unemployment benefit SUPP supplement SWAG scientific wild ass guess T time T Treasury TA trade acceptance TA tax agent TA transfer agent TAB tax anticipation bill TAN tax anticipation note T&M time and materials T-bill Treasury bill TB trial balance TBA to be announced TBW to be withheld TC Tax Court TD time deposit TEFRA Tax Equity and Fiscal Responsibility Act (1982) TIGER Treasury Investors Growth Receipt TIP to insure promptness TL trade list TM trademark TP teleprocessing TPV total present value TRA tax reform act TRANS transferred TREAS treasurer TSO time sharing option TT testamentary trust TVA Tennessee Valley Authority TTV trading to total volume TVA Tennessee Valley Authority TYMNET Timeshare Inc. Network TX tax U unit UAW United Auto Workers UCC Uniform Commercial Code UGMA Uniform Gifts to Minors Act UI unemployment insurance UIT unit investment trust UL Underwriter's Laboratories UMW United Mine Workers UN United Nations UPC universal product code UPS United Parcel Service UPS uninterruptible power system UPW United Postal Workers USBS United States Bureau of Standards USC under separate cover USC United States Code USCC United States Chamber of Commerce USJCC United States Junior Chamber of Commerce USS United States Senate USS United States Ship UT up time UW underwriter V video VA Veteran's Administration VAN Value Added Network VAR value added remarketer VAR value added reseller VAT value-added tax VC valuation clause VD volume deleted VIP very important person VM virtual machine (IBM) VOL volume VOU voucher VPA volume purchase agreement VRM variable rate mortgage VT vote VTAM virtual telecommunications access method VTC voting trust certificate WA will advise WAG wild ass guess WB waybill WBS work breakdown structure WC without charge WC working capital WC workman's compensation WCA workman's compensation act WD when distributed WHSLE wholesale WI when issued WI working investment WIF working investment factor WOC without compensation WORM write once, read many WOW with-or-without (a sale) WP word processing WPI wholesale price index WR warehouse receipt WROS with right of survivorship WJS Wall Street Journal WT weight W/T withholding tax WYSIWYG what you see is what you get xcp without coupon (NYSE) XD without dividend XI without interest (NYSE) XP express paid X Per without privileges (NYSE) X RTS without rights (NYSE) XW without warrants Y year YLD yield YR year YTB yield to broker YTC yield to call YTD year to date YTM yield to maturity YY/MM/DD year/month/day Z zone ZBA zero bracket amount ZBB zero-based budgeting ZBR zero-based review ZIP Code zone improvement plan Copyright (C) 1994, Lexikon Services END - SW VERSION 1.5 ┌─────────────────────────────────────────────────────────┐ │ Be sure to register your software and receive the │ │ expanded version of this diskette which contains │ │ over 7,500 abbreviations and acronyms! │ └─────────────────────────────────────────────────────────┘ Please press escape to return to Table of Contents.