Yield ratio measures the efficiency of a process or investment by comparing output to input. In financial terms, it evaluates the return generated per unit…
READ MOREA yearly financial statement summarises a company’s financial performance and position over a 12-month period. It includes the balance sheet, income statement, and cash flow…
READ MOREYield management is a strategic approach to pricing that aims to maximise revenue by adjusting prices based on demand, capacity, and timing. In accounting, it’s…
READ MOREYearly depreciation represents the systematic allocation of an asset’s cost over its useful life. It reflects the wear and tear or obsolescence of assets used…
READ MOREThe yield curve is a graphical representation showing the relationship between interest rates and the maturities of debt securities, typically government bonds. Accountants and financial…
READ MOREA year-end adjustment involves updating financial records to reflect accurate balances before closing the books. Common adjustments include accruals, depreciation, provisions, and inventory valuation. These…
READ MOREYield spread refers to the difference in returns between two debt instruments with varying credit risks, maturities, or issuers. It helps investors and accountants assess…
READ MOREYear-to-date refers to the period from the beginning of the current fiscal year up to the present date. It’s used in financial reports to track…
READ MOREYTM is the total return expected on a bond if held until it matures, considering its current price, coupon payments, and face value. It’s used…
READ MOREYield refers to the return on an investment, typically expressed as a percentage of its cost or current value. In accounting, it's often associated with…
READ MOREYear-end closing is the accounting process of finalising all transactions, adjusting entries, and preparing financial statements at the end of the fiscal year. It ensures…
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