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question		réponse
ABFA commencer à apprendre		American Board of Forensic Accouting
ABV commencer à apprendre		Accredited Bussiness Value
ACCA commencer à apprendre		Association of Chartered Certified Accountants
ACV commencer à apprendre		actual cash value
AICPA commencer à apprendre		American Institute of Certified Public Accountants
APB commencer à apprendre		Auditing Practices Board
APV commencer à apprendre		adjusted present value
ARR commencer à apprendre		accouting rate of return
ASB commencer à apprendre		Accouting Stantards Board
ATF commencer à apprendre		Accouting Task Force
BAS commencer à apprendre		Board of Accounting Standards
BRIC commencer à apprendre		Brazil, Russia, India and China
BSC commencer à apprendre		balanced score card
CA commencer à apprendre		Chartered Accountant
CAT commencer à apprendre		Certified Accounting Technician
CBA commencer à apprendre		computer-based assessment
CCA commencer à apprendre		current cost accounting
CCAB commencer à apprendre		Consulative Committee of Accountancy Bodies
CFO commencer à apprendre		Chief Financial Officer/dyrektor finansowy
CGT commencer à apprendre		capital gains tax
CIB commencer à apprendre		Chartered Institute of Bankers
CICA commencer à apprendre		Canadian Institute of Chartered Accountants
CIMA commencer à apprendre		Chartered Institute of Management Accountants
CIPFA commencer à apprendre		Chartered Institute of Public Finance and Accountancy
CPA commencer à apprendre		Certified Public Accountant
CPE commencer à apprendre		continuing professional education
CPI commencer à apprendre		consumer price index
CPP commencer à apprendre		current purchasing power
CSR commencer à apprendre		corporate social responsibility
CV commencer à apprendre		curriculum vitae
CVA commencer à apprendre		Certified Valuation Analyst
CVA commencer à apprendre		company voluntary agreement/arrangement
CVL commencer à apprendre		company voluntary liquidation
CVP commencer à apprendre		cost-volume-profit
e&oe commencer à apprendre		errors and omissions excepted
EBITDA commencer à apprendre		earnings before interest, tax, depreciation and amortization
EFRAG commencer à apprendre		European Financial Reporting Advisory Group
EMS commencer à apprendre		European monetary system
EPS commencer à apprendre		earnings per share
EVA commencer à apprendre		economic value added
FASB commencer à apprendre		Financial Accounting Standards Board
FCCA commencer à apprendre		Fellow Member of the Association of Chartered Certified Accountants
FCF commencer à apprendre		financial cashflow
FDI commencer à apprendre		foreign direct investment
FIFO commencer à apprendre		first in, firsr out
FRC commencer à apprendre		Financial Reporting Council
FRRP commencer à apprendre		Financial Reporting Review Panel
FSF commencer à apprendre		Financial Stability Forum
FTVA commencer à apprendre		fast-track voluntary arrangement
GAAP commencer à apprendre		generally accepted accounting principles
GAAS commencer à apprendre		generally accepted auditing standards
IAD commencer à apprendre		Insurance Accounts Directive
IAS commencer à apprendre		International Accounting Standards
IASB commencer à apprendre		International Accounting Standards Board
IASC commencer à apprendre		International Accounting Standards Committee
IASCF commencer à apprendre		International Accounting Standards Committee Foundation
ICAEW commencer à apprendre		Institute of Chartered Accountants in England and Wales
ICAS commencer à apprendre		nstitute of Chartered Accountants of Scotland
ICF commencer à apprendre		investing cash flow
ID commencer à apprendre		identity
IFRS commencer à apprendre		International Financial Reporting Standards
IPO commencer à apprendre		initial public offering
IPT commencer à apprendre		insurance premium tax
IRR commencer à apprendre		internal rate of return
IRS commencer à apprendre		Internal Revenue Service
IVA commencer à apprendre		individual voluntary arrangement
LLP commencer à apprendre		limited liability partnership
LTV commencer à apprendre		lifetime value
MMC commencer à apprendre		Monopolies and Mergers Commission
MVA commencer à apprendre		market value added
NPV commencer à apprendre		net present value
OBS commencer à apprendre		off balance sheet
OFT commencer à apprendre		Office of Fair Trading
OECD commencer à apprendre		OECDOrganization for Economic Cooperation and Development
P/E commencer à apprendre		price/earnings ratio
PCAOB commencer à apprendre		Public Company Accounting Oversight Board
POB commencer à apprendre		Professional Oversight Board
PRDB commencer à apprendre		purchases returns day book
PwC commencer à apprendre		PricewaterhouseCoopers
REIT commencer à apprendre		Real Estate Investment Trust
ROE commencer à apprendre		return of equity
ROI commencer à apprendre		return on investment
RPM commencer à apprendre		resale price maintenance
SAS commencer à apprendre		Statement of Auditing Standard
SEC commencer à apprendre		Securities Commission
SFC commencer à apprendre		Securities and Futures Commission
SME commencer à apprendre		small and medium-sized enterprise
SORP commencer à apprendre		statement of recommended practice
SOX commencer à apprendre		Sarbanes-Oxley Act of 2002
SQC commencer à apprendre		smaller quoted companies
SSAP commencer à apprendre		Statement of Standard Accountancy Pracitice (UK)
SWOT commencer à apprendre		strengths, weaknesses, opportunities and threats
TC commencer à apprendre		Test of Competence
VAT commencer à apprendre		value-added tax
WACC commencer à apprendre		weighted average cost of capital

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