Study Guide · Chapter 12
Accounting, Tax & Financial Analysis
Free study material · concepts, shortcuts & solved questions
Select any text to highlight or save it
23 key terms | One-line exam reference
| Abbreviation | One-line meaning |
|---|---|
| B/S | Balance Sheet — statement showing assets, liabilities and equity at a point in time. |
| BVPS | Book Value Per Share — net assets attributable to each equity share. |
| CAPEX | Capital Expenditure — expenditure on long-term assets or improvements. |
| CF | Cash Flow — movement of cash and cash equivalents during a period. |
| COGS | Cost of Goods Sold — direct cost attributable to goods sold. |
| D&A | Depreciation and Amortisation — allocation of tangible and intangible asset cost. |
| DSCR | Debt Service Coverage Ratio — cash available relative to debt obligations. |
| EBIT | Earnings Before Interest and Tax — profit before financing cost and tax. |
| EBITDA | Earnings Before Interest, Tax, Depreciation and Amortisation. |
| EPS | Earnings Per Share — profit attributable to each outstanding equity share. |
| GSTIN | Goods and Services Tax Identification Number — registration number under GST. |
| OPEX | Operating Expenditure — recurring expenditure for running operations. |
| P&L | Profit and Loss Account — statement showing income, expenses and profit for a period. |
| P/B | Price-to-Book ratio — market price per share divided by book value per share. |
| P/E | Price-to-Earnings ratio — market price per share divided by earnings per share. |
| PAT | Profit After Tax — profit remaining after all taxes are deducted. |
| PBT | Profit Before Tax — profit before tax expense is deducted. |
| ROCE | Return on Capital Employed — operating return relative to capital employed. |
| ROIC | Return on Invested Capital — return earned on invested capital. |
| TAN | Tax Deduction and Collection Account Number — number for entities deducting or collecting tax. |
| TCS | Tax Collected at Source — tax collected by a seller on specified transactions. |
| TDS | Tax Deducted at Source — tax collected by deducting it from specified payments. |
| WACC | Weighted Average Cost of Capital — average cost of a company’s financing sources. |
Page 1 of 1