Multilingual dictionary of abbreviations

Abbreviations related to the theme ‘Accounting’

Accounting, accountancy: bookkeeping methods, systems, and techniques, account keeping; budgets, balances, accounts; auditing…

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Code

Meaning

Language

Themes and places

AAA

Authentication, Authorization and Accounting

In English

AACU

Association des Agents Comptables d'Université

In French

AAS

Authentication, Authorization and Accounting with Secure Transport

In English

ABA

Appropriation and Budget Activity

In English

ABC

Activity Based Costing

In English

AC

Agent Comptable

In French

    ACC

    Architecture Comptable Cible

    In French

      ACCCT

      Agence Comptable des Créances Contentieuses du Trésor

      In French

      ACCT

      Agence Comptable Centrale du Trésor

      In French

      ACDC

      Architecture Cible de la Dissociation Comptable

      In French

        ACF

        Associazione dei Contabili-Controller diplomati Federali

        In Italian

        ACSIA

        Agence Comptable des Services industriels de l'Armement

        In French

        ADECA

        Association Des Experts-Comptables des Alpes (https://www.adeca.fr/)

        In French

        AFA

        Absetzung für Abnutzung

        In German

          AFI

          Avis de Facturation Interne

          In French

            AJC

            Aide à la Justification des Comptes

            In French

              ALCA

              Amélioration de la Lisibilité de la Comptabilité Analytique

              In French

                ANC

                Autorité des Normes Comptables

                In French

                AOCT

                Annulation d’une Opération Compensée à Tort

                In French

                  APB

                  Academic Planning and Budget

                  In English

                  APC

                  Accounting Processing Code

                  In English

                    APCO

                    Autres Produits et Charges Opérationnels

                    In French

                    APD

                    Autorisation Préalable de Dépenses

                    In French

                      AREX2C

                      Autorisation, Réalité, Exactictude, Exhaustivité, Continuité

                      In French

                      AU

                      Accounting Unit

                      In English

                        BAAC

                        Budget Annexe de l’Aviation Civile

                        In French

                        BAC

                        Budget At Completion

                        In English

                        BAN

                        Budget Allocation Notice

                        In English

                        BANA

                        Budget Annexe de la Navigation Aérienne

                        In French

                        BAPSA

                        Budget Annexe des Prestations Sociales Agricoles

                        In French

                        BARS

                        Baseline Accounting and Reporting System

                        In English

                        BBCB

                        Bilanzbuchhalter Club WIFI Burgenland

                        In German

                        BBCK

                        Bilanzbuchhalterclub Kärnten

                        In German

                        BBSG

                        Berlin-Brandenburgische Steuerberatungsgesellschaft (www.bbsg-berlin.de)

                        In German

                        BBZ

                        Budget Base Zéro

                        In French

                        BCCS

                        Bilanzbuchhalter und Controller Club Salzburg

                        In German

                        BCD

                        Budget Change Document

                        In English

                        BCR
                        Budget Change Request

                        The abbreviation BCR (Budget Change Request) includes the abbreviation CR (Change Request).

                        In English

                        BCWP

                        Budget Costs for Work Performed

                        In English

                        BCWS

                        Budgeted Cost for Work Scheduled

                        In English

                        BDI

                        Budget Data and Integration

                        In English

                        BFR

                        Besoin en Fonds de Roulement

                        In French

                          BIGT

                          Banque Internationale de Gestion et de Trésorerie

                          In French

                          BITS

                          Budget Impact Tracking System

                          In English

                          BOP
                          Budget Opérationnel de Programme

                          The abbreviation BOP (Budget Opérationnel de Programme) is included in the abbreviation BOPA (Budget Opérationnel de Programme Académique).

                          In French

                          BOPA
                          Budget Opérationnel de Programme Académique

                          The abbreviation BOPA (Budget Opérationnel de Programme Académique) includes the abbreviation BOP (Budget Opérationnel de Programme).

                          In French

                          BOR

                          Billet à Ordre Relevé

                          In French

                          BVBC

                          Bundesverband der Bilanzbuchhalter und Controller

                          In German

                          BiBu

                          Bilanzbuchhalter

                          In German

                            BiBuG

                            Bilanzbuchhaltungsgesetz

                            In German

                            CA
                            Cost Account

                            The abbreviation CA (Cost Account) is included in abbreviations such as CAA (Cost Account Authorization), CAM (Cost Account Manager), CAP (Cost Account Package), CAP (Cost Account Plan) and FCA (Functional Cost Account).

                            In English

                            CAA
                            Cost Account Authorization

                            The abbreviation CAA (Cost Account Authorization) includes the abbreviation CA (Cost Account).

                            In English

                            CAF

                            Capacité d'Autofinancement

                            In French

                            CAJV
                            Central Accounting Journal Voucher

                            = PJCC | Pièce de Journal de la Comptabilité Centrale | In French

                            In English

                              CALIPSO

                              Comptabilité Axée sur la LIsibilité de Processus et la Simplification des Organisations

                              In French

                                CAM
                                Cost Account Manager

                                The abbreviation CAM (Cost Account Manager) includes the abbreviation CA (Cost Account).

                                In English

                                CAO

                                Central Accounting Office

                                In English

                                  CAP
                                  Cost Account Package

                                  The abbreviation CAP (Cost Account Package) includes the abbreviation CA (Cost Account).

                                  In English

                                  CAP
                                  Cost Account Plan

                                  The abbreviation CAP (Cost Account Plan) includes the abbreviation CA (Cost Account).

                                  In English

                                  CAPEX

                                  CAPital EXpenditure

                                  In English

                                  CARS

                                  Configuration Accounting and Reporting System

                                  In English

                                  CAS

                                  Configuration Accounting System

                                  In English

                                    CAS
                                    Cost Accounting Standard

                                    The abbreviation CAS (Cost Accounting Standard) is included in the abbreviation CASB (Cost Accounting Standards Board).

                                    In English

                                    CASB
                                    Cost Accounting Standards Board
                                    The Cost Accounting Standards Board (CASB) is an independent board legislatively established to make, promulgate, and amend cost accounting standards (CAS) and interpretations so as to achieve uniformity and consistency in the practices governing the measurement, assignment, and allocation of costs to contracts with the United States.

                                    The abbreviation CASB (Cost Accounting Standards Board) includes the abbreviation CAS (Cost Accounting Standard).

                                    In English

                                    CAVEC

                                    Caisse d'Assurance Vieillesse des Experts-Comptables

                                    In French

                                    CBARS

                                    Classified Baseline Accounting and Reporting System

                                    In English

                                    CBB

                                    Contract Budget Baseline

                                    In English

                                    CBO

                                    Congressional Budget Office (https://www.cbo.gov/)

                                    In English

                                    CCS

                                    Centre de Coût de Structure

                                    In French

                                      CCT

                                      Centre de Coûts Techniques

                                      In French

                                        CEC

                                        Coût d'Exploitation par Client

                                        In French

                                          CECCAR

                                          Corpul Expertilor Contabili si Contabililor Autorizati din România

                                          In Romanian

                                          CFY
                                          Company Fiscal Year

                                          The abbreviation CFY (Company Fiscal Year) includes the abbreviation FY (Fiscal Year).

                                          In English

                                          CGA

                                          Centre de Gestion Agréé

                                          In French

                                          CGS

                                          Contrôle de Gestion Stratégique

                                          In English

                                          CIA

                                          Configuration Identification Accounting

                                          In English

                                            CIC

                                            Contrôle Interne Comptable

                                            In French

                                              CMA
                                              Configuration Management Accounting

                                              The abbreviation CMA (Configuration Management Accounting) includes the abbreviation CM (Configuration Management).

                                              In English

                                              CMA

                                              Certified Management Accountant

                                              In English

                                                CMPC
                                                Coût Moyen Pondéré du Capital

                                                = WACC | Weighted Average Cost of Capital | In English

                                                In French

                                                CMVAS
                                                Configuration Management Verification Accounting System

                                                The abbreviation CMVAS (Configuration Management Verification Accounting System) includes the abbreviation CM (Configuration Management).

                                                In English

                                                CNC

                                                Conseil National de la Comptabilité (www.cnc.minefi.gouv.fr)

                                                In French

                                                CNECB
                                                Collège National des Experts Comptables de Belgique (www.ncab-cnecb.be)

                                                = NCAB | Nationaal College der Accountants van België | In Dutch

                                                In French

                                                CNoCP

                                                Conseil de Normalisation des Comptes Publics (https://www.economie.gouv.fr/cnocp)

                                                In French

                                                COB

                                                Command Operating Budget

                                                In English

                                                COGS

                                                Cost Of Goods Sold

                                                In English

                                                COP

                                                Centre d'Orientation des Paiements

                                                In French

                                                  CPA

                                                  Certified Public Auditor

                                                  In English

                                                    CPA

                                                    Chartered Public Auditor

                                                    In English

                                                      CPO

                                                      Civilian Payroll Office

                                                      In English

                                                      CRB

                                                      Centre de Responsabilité Budgétaire

                                                      In French

                                                      CRC

                                                      Comité de la Réglementation Comptable

                                                      In French

                                                      CRCC

                                                      Compagnie Régionale des Commissaires aux Comptes

                                                      In French

                                                        CRDS

                                                        Contribution au Remboursement de la Dette Sociale

                                                        In French

                                                        CSG

                                                        Contribution Sociale Généralisée

                                                        In French

                                                        CSNA

                                                        Capital Souscrit Non Appelé

                                                        In French

                                                        CSOEC

                                                        Conseil Supérieur de l'Ordre des Experts-Comptables (www.experts-comptables.fr)

                                                        In French

                                                        CUIT

                                                        Coût Unitaire des Interventions Techniques

                                                        In French

                                                        CVAS
                                                        Configuration Verification Accounting System

                                                        The abbreviation CVAS (Configuration Verification Accounting System) includes the abbreviation CV (Configuration Verification).

                                                        In English

                                                        CVCEP

                                                        Commission de Vérification des Comptes des Entreprises Publiques

                                                        In French

                                                        CdG

                                                        Contrôle de Gestion

                                                        In French

                                                          CoA

                                                          Chart of Accounts

                                                          In English

                                                            DAO

                                                            Defense Accounting Office

                                                            In English

                                                            DAP

                                                            Dotations aux Amortissements et Provisions

                                                            In French

                                                              DBM

                                                              Décision Budgétaire Modificative

                                                              In French

                                                              DC

                                                              Descripteur Comptable

                                                              In French

                                                                DC

                                                                Division Comptabilité

                                                                In French

                                                                DCS

                                                                Diplôme Comptable Supérieur

                                                                In French

                                                                DCU

                                                                Diplôme Comptable d'Université

                                                                In French

                                                                DEC

                                                                Diplôme d'Expertise Comptable

                                                                In French

                                                                DEC

                                                                Diplôme d'Expert-Comptable

                                                                In French

                                                                DECF

                                                                Diplôme d'Études Comptables et Financières

                                                                In French

                                                                DESCF

                                                                Diplôme d'Études Supérieures Comptables et Financières

                                                                In French

                                                                DFAS

                                                                Defense Finance and Accounting Service

                                                                In English

                                                                DIOGENE

                                                                Dispositif Informatique d’Organisation et GÉNération d’Écritures

                                                                In French

                                                                DISICF

                                                                Département Ingénierie du Système d'Information Comptable et Financier

                                                                In French

                                                                DJMS

                                                                Defense Joint Military Pay System

                                                                In English

                                                                DMP

                                                                Délai Moyen de Paiement

                                                                In French

                                                                  DPECF

                                                                  Diplôme Préparatoire aux Études Comptables et Financières

                                                                  In French

                                                                  DSSN

                                                                  Disbursing Station Symbol Number

                                                                  In English

                                                                    DVNI

                                                                    Direction des Vérifications Nationales et Internationales

                                                                    In French

                                                                    EA

                                                                    Écart d'acquisition

                                                                    In French

                                                                      EAM

                                                                      Electrical Accounting Machine

                                                                      In English

                                                                      EB

                                                                      Établissement Bénéficiaire

                                                                      In French

                                                                        EBE

                                                                        Excédent Brut d'Exploitation

                                                                        In French

                                                                          EBIT

                                                                          Earnings Before Interest and Taxes

                                                                          In English

                                                                          EBITDA

                                                                          Earnings Before Interest, Taxes, Depreciation, and Amortization

                                                                          In English

                                                                          EBT

                                                                          Earnings Before Tax

                                                                          In English

                                                                          EDIFICAS
                                                                          Échange de données informatisées fiscales, informationnelles, comptables, analytiques et d’audit, et sociales

                                                                          The abbreviation EDIFICAS (Échange de données informatisées fiscales, informationnelles, comptables, analytiques et d’audit, et sociales) includes the abbreviation EDI (Échange de Données Informatisées).

                                                                          In French

                                                                          EHB

                                                                          Engagement Hors Bilan

                                                                          In French

                                                                            ELOP

                                                                            Engagement, Liquidation, Ordonnancement et Paiement

                                                                            In French

                                                                            EPRD

                                                                            État Prévisionnel de Recettes et Dépenses

                                                                            In French

                                                                              ERG

                                                                              Examen des Résultats de Gestion

                                                                              In French

                                                                                F&A

                                                                                Finance & Accounting

                                                                                In English

                                                                                FAO

                                                                                Finance and Accounting Office

                                                                                In English

                                                                                FCA
                                                                                Functional Cost Account

                                                                                The abbreviation FCA (Functional Cost Account) includes the abbreviation CA (Cost Account).

                                                                                In English

                                                                                FCGA

                                                                                Fédération des Centres de Gestion Agréés

                                                                                In English

                                                                                FIA

                                                                                Financial Inventory Accounting

                                                                                In English

                                                                                FOD

                                                                                Fiche d'Ordonnancement des Dotations

                                                                                In French

                                                                                FTF

                                                                                Finance, Trésorerie, Fiscalité

                                                                                In French

                                                                                FY
                                                                                Fiscal Year

                                                                                The abbreviation FY (Fiscal Year) is included in abbreviations such as CFY (Company Fiscal Year) and GFY (Government Fiscal Year).

                                                                                In English

                                                                                GAAP

                                                                                Generally Accepted Accounting Principles

                                                                                In English

                                                                                  GAO

                                                                                  General Accounting Office

                                                                                  In English

                                                                                    GAPP

                                                                                    Generally Accepted Accounting Principles

                                                                                    In English

                                                                                      GC

                                                                                      Gestionnaire Comptable

                                                                                      In French

                                                                                        GEODE

                                                                                        Gestion Élaborée sur Ordinateur des Dépenses des Entités

                                                                                        In French

                                                                                        GERONIMO

                                                                                        GEstion Relationnelle des Ouvrages Nationaux ImmObilisés

                                                                                        In French

                                                                                        GES

                                                                                        Gestion Élaborée des Stocks

                                                                                        In French

                                                                                        GFY
                                                                                        Government Fiscal Year

                                                                                        The abbreviation GFY (Government Fiscal Year) includes the abbreviation FY (Fiscal Year).

                                                                                        In English

                                                                                        GIL

                                                                                        Guide d'Imputation Local

                                                                                        In French

                                                                                          GSE

                                                                                          Générateur Standard d’Écritures

                                                                                          In French

                                                                                          HECF

                                                                                          (École des) Hautes Études Comptables et Financières

                                                                                          In French

                                                                                          HQE

                                                                                          Hors Quittancement Élaboré

                                                                                          In French

                                                                                            IAS

                                                                                            International Accounting Standards

                                                                                            In English

                                                                                            IASB

                                                                                            International Accounting Standards Board

                                                                                            In English

                                                                                            IASCF

                                                                                            International Accounting Standards Committee Foundation

                                                                                            In English

                                                                                            ICA

                                                                                            Indirect Cost Accounting

                                                                                            In English

                                                                                            ICFR

                                                                                            Inspection Comptable et Financière Régionale

                                                                                            In French

                                                                                            IFRS
                                                                                            International Financial Reporting Standards

                                                                                            = МСФО | Международные стандарты финансовой отчётности | In Russian
                                                                                            = IFRS | 国际财务报告准则 | In Chinese languages
                                                                                            = NIIF | Normas Internacionales de Información Financiera | In Spanish
                                                                                            = ΔΠΧΠ | Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης | In Greek

                                                                                            In English

                                                                                              IFRS
                                                                                              国际财务报告准则

                                                                                              = МСФО, NIIF, ΔΠΧΠ (see above)

                                                                                              In Chinese languages

                                                                                                IMAS

                                                                                                Institutional Management Accounting System

                                                                                                In English

                                                                                                  INSG

                                                                                                  Institut National de Sciences de Gestion

                                                                                                  In French

                                                                                                  INTEC

                                                                                                  Institut National des Techniques Économiques et Comptables (http://intec.cnam.fr)

                                                                                                  In French

                                                                                                  INTOSAI

                                                                                                  International Organization of Supreme Audit Institutions

                                                                                                  In English

                                                                                                  IRIS

                                                                                                  Immobilisations Regroupées et Inventoriées sous SAP

                                                                                                  In French

                                                                                                  ISEM

                                                                                                  Institut des Sciences de l'Entreprise de Montpellier (www.isem.univ-montp1.fr)

                                                                                                  In French

                                                                                                  ITAF

                                                                                                  Institut des Techniques Administratives et Financières

                                                                                                  In French

                                                                                                  JFAS

                                                                                                  Jet Fuel Accounting System

                                                                                                  In English

                                                                                                    JFP

                                                                                                    Journal de Frais de Personnel

                                                                                                    In French

                                                                                                    KPMG

                                                                                                    Kleynveld - Peat - Marwick - Goerdeler (www.kpmg.com)

                                                                                                    In many languages

                                                                                                    LBB

                                                                                                    Legislative Budget Board

                                                                                                    In English

                                                                                                    MBA

                                                                                                    Marge Brute d'Autofinancement

                                                                                                    In French

                                                                                                      MBAR

                                                                                                      Marshall Baseline Accounting and Reporting system

                                                                                                      In English

                                                                                                      MBCP

                                                                                                      Mission Budget Capture Program

                                                                                                      In English

                                                                                                      MBE

                                                                                                      Marge Brute Énergies

                                                                                                      In French

                                                                                                      ME

                                                                                                      Mise en Équivalence

                                                                                                      In French

                                                                                                        MECAS

                                                                                                        Mission Equipment Configuration Accounting System

                                                                                                        In English

                                                                                                          MFG

                                                                                                          Majoration pour Frais Généraux

                                                                                                          In French

                                                                                                            MMAS

                                                                                                            Material Management and Accounting System

                                                                                                            In English

                                                                                                            MSTCF

                                                                                                            Maîtrise des Sciences et Techniques Comptables et Financières

                                                                                                            In French

                                                                                                            NABS

                                                                                                            Nomenclature pour l'Analyse et la comparaison des Budgets et des programmes Scientifiques

                                                                                                            In French

                                                                                                            NCAB
                                                                                                            Nationaal College der Accountants van België (www.ncab-cnecb.be)

                                                                                                            = CNECB, NCAB (see above)

                                                                                                            In Dutch

                                                                                                            NIIF
                                                                                                            Normas Internacionales de Información Financiera

                                                                                                            = IFRS, МСФО, ΔΠΧΠ (see above)

                                                                                                            In Spanish

                                                                                                              NIIF

                                                                                                              Normes Internationales d'Information Financière

                                                                                                              In French

                                                                                                                OAR

                                                                                                                Ordre d'Annulation de Recettes

                                                                                                                In French

                                                                                                                OBSC

                                                                                                                Off Balance Sheet Commitment

                                                                                                                In English

                                                                                                                  OC

                                                                                                                  Organisme Comptable

                                                                                                                  In French

                                                                                                                    OCC

                                                                                                                    Organisme Comptable de Centralisation

                                                                                                                    In French

                                                                                                                    ODICE

                                                                                                                    Outil de Diagnostic Interne Comptable de l'Éducation Nationale

                                                                                                                    In French

                                                                                                                    OFC

                                                                                                                    Organisme Fisco-Comptable

                                                                                                                    In French

                                                                                                                    OIBDA

                                                                                                                    Operating Income Before Depreciation and Amortization

                                                                                                                    In English

                                                                                                                    OIE

                                                                                                                    Opérations Inter-Établissements

                                                                                                                    In French

                                                                                                                      OIO

                                                                                                                      Opérations Inter-Organismes

                                                                                                                      In French

                                                                                                                        OMB

                                                                                                                        Office of Management and Budget

                                                                                                                        In English

                                                                                                                        OP

                                                                                                                        Ordre de Paiement

                                                                                                                        In French

                                                                                                                        OPEX

                                                                                                                        OPerational Expenditure

                                                                                                                        In English

                                                                                                                          OPT

                                                                                                                          Opérations de Patrimoine et Trésorerie

                                                                                                                          In French

                                                                                                                            OPT

                                                                                                                            Opération de Patrimoine et Trésorerie

                                                                                                                            In French

                                                                                                                            ORIC

                                                                                                                            ORganisation Informatique Comptable

                                                                                                                            In French

                                                                                                                            ORR

                                                                                                                            Ordre de Réduction de Recettes

                                                                                                                            In French

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