## Nomenclature & Symbols for Accounting, Business, and Finance Formula nomenclature is a system of names or terms represented by letters and the Greek alphabet assigned to represent equation physical quantities.  Definition symbols vary widely and do not necessarily represent the information being presented the way an abbreviation does.  These alphabetical lists contain symbols, greek symbols, definitions.

## Nomenclature & Symbols for Engineering, Mathematics, and Science

A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z

## Nomenclature & Symbols for Accounting, Business, and Finance

A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z

# A

SymbolGreek SymbolDefinition
$$ACCT$$ - accounting
$$ACCR$$ - accrued
$$AE$$ - accrued expenses
$$ADJ$$ - adjustment
$$AE$$ - accounts expenses
$$AP$$ - accounts payable
$$AR$$ - accounts receivable
$$AR$$ - accounts receivable turnover ratio
$$AE$$ - accrued expense
$$AD$$ - accumulated depreciation
$$AE$$ - accumulated expense
$$AO$$ - actual output
$$A$$ - allowances
$$A$$ - amortization
$$AROR$$ - annualized rate of return
$$A$$ - asset
$$A$$ - assets
$$AS$$ - asset cost
$$ARC$$ - assumed repair cost
$$ADT$$ - auditing
$$A$$ - availability
$$A$$ - average
$$AAR$$ - average accounts receivable
$$AA$$ - average assets
$$ANFA$$ - average net fixed asset
$$SO$$ - average shares outstanding
$$ATA$$ - average total asset
$$AVI$$ - average value of inventory
$$AC$$  - avoided cost
Symbol Greek Symbol Definition

# B

SymbolGreek SymbolDefinition
$$BS$$ - balance sheet
$$ER$$ - bank efficiency ratio
$$IB$$ - beginning inventory
$$BM$$ - beginning materials
$$BSV$$ - breakeven sales volume
$$BUDG$$ - budgeted
Symbol Greek Symbol Definition

# C

SymbolGreek SymbolDefinition
$$CAP$$ - capitol
$$CapEx$$ - capital expenditure
$$CI$$ - capital investment
$$CR$$ - capitalization rate
$$C$$ - cash & cash equivalents
$$CF$$ - cash flow
$$CF_f$$ - cash flow from financing
$$CF_i$$ - cash flow from investing
$$CF_o$$ - cash flow from operations
$$CI$$ - cash inflows
$$CR$$ - cash ratio
$$CPA$$ - certified public accounting
$$CFO$$ - chief financial officer
$$CH$$ - charge
$$IL$$ - change in input labor (final labor - initial labor)
$$PO$$ - change in production output (final production output - initial production output)
$$QP$$ - change in quality produced
$$TC$$ - change in total cost
$$WC$$ - change in working capitol
$$COO$$ - chief operating officer
$$CB$$ - closing balance
$$CS$$ - common stock
$$CI$$ - compound interest
$$CM$$ - contribution margin
$$COC$$   cost of capitol
$$COD$$ - cost of debt
$$COE$$ - cost of equity
$$COGS$$ - cost of goods sold
$$COPS$$ - cost of perfered stock
$$CORM$$ - cost of raw materials
$$COS$$ - cost of sales/services
$$CPU$$ - cost per unit
$$C+MV$$ - cost plus market value
$$CP$$ - cost price
$$C/S$$ - cost sharing
$$Cr$$  - credit
$$CURR$$ - currency
$$CA$$ - current assets
$$CL$$ - current liabilities
$$CMV$$ - current market value of the property
$$CMS$$ - current market value of stock
$$CR$$ - current ratio
$$CSP$$ - current share price
$$CV$$ - current value
$$CY$$ - current year PP&E
Symbol Greek Symbol Definition

# D

SymbolGreek SymbolDefinition
$$DPO$$ - days payable outstanding
$$D$$ - debt
$$D/C$$ - debt-to-capital ratio
$$D/E$$ - debt-to-equity ratio
$$DR$$ - debt ratio
$$DFL$$ - degree of financial leverage
$$D$$ - demand in units (typically on an annual basis)
$$Dep$$ - depreciation
$$DE$$ - depreciation expense
$$DL$$ - direct labor cost
$$D$$ - discounts
$$DGR$$ - dividend growth rate
$$DPS$$ - dividends per share
Symbol Greek Symbol Definition

# E

SymbolGreek SymbolDefinition
$$EBITDA$$ - earnings before interest, taxes, depreciation, and amortization
$$EBIT$$ - earnings before interest and taxes
$$EPS$$ - earnings per share
$$EOQ$$ - economic order quantity
$$ETR$$ - effective tax rate
$$EM$$ - ending materials
$$IE$$ - ending inventory
$$EA$$ - enrolled agent
$$OE$$ - equity and owner's equity
$$E$$ - equity ratio
$$MOHR$$ - estimated manufacturing overhead rate
$$ABP$$ - estimated units of the allocation base for the period
$$EX/EXP$$ - expense
$$ER$$ - expense ratio
Symbol Greek Symbol Definition

# F

SymbolGreek SymbolDefinition
$$FA$$ - fixed assets
$$FC$$ - fixed costs
$$FE$$ - fixed expenses
$$FCF$$ - free cash flow
$$FCFF$$ - free cash flow to the firm
$$FBC$$ - fringe benifit costs
$$FD$$ - fund
$$FA$$ - fund asset
$$FL$$ - fund liabilities
Symbol Greek Symbol Definition

# G

SymbolGreek SymbolDefinition
$$GL$$ - gains or losses
$$GAPP$$ - general accepted accounting principles
$$GAAS$$ - general accepted accounting standards
$$GL$$ - general ledger
$$GC$$ - goods count
$$GCS$$ - gross credit sales
$$GI$$ - gross income
$$GM$$ - gross margin
$$GP$$ - gross profit
$$GPP$$ - gross profit percentage
$$GS$$ - gross sales
$$GRD$$ - growth rate of dividend
Symbol Greek Symbol Definition

# H

SymbolGreek SymbolDefinition
$$HC$$ - holding cost (per unit, per year)
$$HP$$ - holding period
$$HPR$$ - hourly pay rate
Symbol Greek Symbol Definition

# I

SymbolGreek SymbolDefinition
$$ICT$$ - ideal cycle time
$$IRR$$ - ideal run rate
$$II$$ - initial invertment
$$IP$$ - initial principle
$$IV$$ - initial value
$$IGR$$ - internal growth rate
$$I$$ - input
$$I$$ - intrest
$$IE$$ - interest expense
$$IP$$ - interest paid
$$i$$ - interest rate
$$I$$ - inventory
$$IT$$ - inventory turnover
$$WC_i$$ - investment in working capital
$$IR$$ - investment returns
Symbol Greek Symbol Definition

# J

SymbolGreek SymbolDefinition
-
Symbol Greek Symbol Definition

# K

SymbolGreek SymbolDefinition
-
Symbol Greek Symbol Definition

# L

SymbolGreek SymbolDefinition
$$LS$$ - labor costs per unit
$$LFPR$$ - labor force participation rate
$$LH$$ - labor hours
$$LHR$$ - labor hourly rate
$$LF$$ - labor force
$$L$$ - liabilities
$$LTP$$ - life-time production
$$LLC$$ - limited liability company
$$LTL$$ - long-term liabilities
Symbol Greek Symbol Definition

# M

SymbolGreek SymbolDefinition
$$MF$$ - management fees
$$MOH$$ - manufacturing overhead
$$MC$$ - marginal cost
$$MPL$$ - marginal product of labor
$$MPS$$ - market price of share
$$MS$$ - market share
$$MVD$$ - market value of debt
$$MVE$$ - market value of equity
$$MP$$ - materials purchased
$$MC$$ - maximum capacity
$$MI$$ - merchandise inventory turnover ratio
$$MCI$$ - monthly compound interest
Symbol Greek Symbol Definition

# N

SymbolGreek SymbolDefinition
$$NAV$$ - net asset value
$$NCF$$ - net cash flow
$$NCS$$ - net credit sales
$$FATR$$ - net fixed asset turnover ratio
$$NI$$ - net income
$$NI$$ - net increase in PP&E
$$NII$$ - net interest income
$$NIM$$ - net interest margin
$$NOI$$ - net operating income
$$NOL$$ - net operating loss
$$NOPAT$$ - net operating profit after tax
$$NP$$ - net profit
$$NPM$$ - net profit margin
$$NPP$$ - net profit percentage
$$NRV$$   net realizable value
$$NS$$ - net sales
$$NCC$$ - non-cash charges
$$E_{nc}$$   non-cash expenses
$$E_{ni}$$  - non-interest expense
$$I_{ni}$$  - non-interest income
$$n$$ - number of compounding periods (daily, monthly, quarterly, semi-annually, or annually)
$$n$$ - number of hour worked in the pay period
$$Y$$ - number of years
Symbol Greek Symbol Definition

# O

SymbolGreek SymbolDefinition
$$OB$$ - opening balance
$$OCF$$ - operating cash flow
$$OCFR$$ - operating cash flow ratio
$$OC$$ - operating cost
$$OPEX$$ - operating expenses
$$OI$$ - operating income
$$OP$$ - operating profit
$$OPP$$ - operating profit percentage
$$OR$$ - operating revenue
$$OG$$ - opportunity gap
$$O$$ - output
$$OP$$ - origional price
$$OV$$ - original value
$$OEE$$ - overall equipment effectiveness
$$OE$$ - owner's equity
Symbol Greek Symbol Definition

# P

SymbolGreek SymbolDefinition
$$PP$$ - payback period
$$PT$$ - payroll taxes
$$EBIT_{pc}$$  - percent change in EBIT
$$EPS_{pc}$$  - percent change in EPS
$$PD$$ - preferred dividend (dividend to preferred shareholders)
$$P$$ - performance
$$PPL$$ - planned production time
$$PPEC$$ - PP&E current year
$$PPEP$$ - PP&E previous year
$$POHR$$ - predetermined overhead rate
$$PV$$ - present value
$$PMC$$ - preventive maintenance cost
$$PY$$ - previous year PP&E
$$P/E$$ - price to earnings ratio
$$PC$$ - prime cost
$$P$$ - principle
$$PL$$ - production losses
$$Prod$$ - productivity
$$P$$ - profit
$$PAT$$ - profit after taxes
$$PBT$$ - profit before taxes
$$P$$&$$L$$ - profit and loss statement
$$PPU$$ - profit per unit
$$PP$$&$$E$$  - property, plant, and equipment
$$CL$$ - provision for credit losses
$$P$$ - purchases during the year
Symbol Greek Symbol Definition

# Q

SymbolGreek SymbolDefinition
$$Q$$ - quality
$$QR$$ - quick ratio
Symbol Greek Symbol Definition

# R

SymbolGreek SymbolDefinition
$$ROR$$ - rate of return
$$RMP$$ - raw material price
$$RV$$ - residual value
$$RE$$ - retained earnings
$$RR$$ - retention ratio
$$ROA$$ - return on asset
$$ROC$$ - return on capital
$$ROCE$$ - return on capital employed
$$ROE$$ - return on equity
$$ROI$$ - return on investment
$$ROIC$$ - return on investment capital
ROS - return on sales
$$R$$ - revenue
$$RT$$ - run time
Symbol Greek Symbol Definition

# S

SymbolGreek SymbolDefinition
$$A$$ - sales allowances
$$R$$ - sales returns
$$SV$$ - salvage value
$$SP$$ - selling price
$$SE$$ - shareholders' equity
$$ST$$ - stop time (manufactures process time, but with no planned or unplanned stops)
Symbol Greek Symbol Definition

# T

SymbolGreek SymbolDefinition
$$T$$ - tax
$$T$$ - taxes
$$TR$$ - tax rate
$$TI$$ - taxable income
$$t$$ - time period
$$ATO$$ - total asset turnover ratio
$$TA$$  - total assets
$$CP$$ - total civilian noninstitutional population
$$TC$$ - total count
$$D_t$$  - total debts
$$E_t$$ - total equity
$$TE$$ - total expense
$$TI$$ - total investment in the fund
$$TMC$$ - total material costs
$$OS$$ - total number of outstanding shares
$$n$$ - total number of payments
$$USC$$ - total number of units sold by the company
$$USM$$ - total number of units sold by the market
$$TR$$ - total revenue
$$TSC$$ - total sales of the company
$$TSM$$ - total sales of the market
Symbol Greek Symbol Definition

# U

SymbolGreek SymbolDefinition
$$UP$$ - units produced
$$ULA$$ - useful life of asset
Symbol Greek Symbol Definition

# V

SymbolGreek SymbolDefinition
$$VC$$ - variable costs
$$VC$$ - variable cost per unit
$$VE$$  - variable expenses
$$VC$$ - venture capitol
Symbol Greek Symbol Definition

# W

SymbolGreek SymbolDefinition
$$WOD$$ - weightage of debt
$$WOE$$ - weightage of equity
$$WACC$$ - weighted average cost of capital
$$WC$$ - working capital
Symbol Greek Symbol Definition

# X

SymbolGreek SymbolDefinition
-
Symbol Greek Symbol Definition

# Y

SymbolGreek SymbolDefinition
$$YOY$$ - year-over-year
$$YTD$$ - year-to-date
$$YTG$$ - year-to-go
Symbol Greek Symbol Definition

# Z

SymbolGreek SymbolDefinition
-
Symbol Greek Symbol Definition

A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z 