Terms starting with

Y
Yield Ratio

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…

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Yearly Financial Statement

A 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…

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Yield Management

Yield 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…

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Yearly Depreciation

Yearly 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…

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Yield Curve

The yield curve is a graphical representation showing the relationship between interest rates and the maturities of debt securities, typically government bonds. Accountants and financial…

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Year-End Adjustment

A 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…

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Yield Spread

Yield spread refers to the difference in returns between two debt instruments with varying credit risks, maturities, or issuers. It helps investors and accountants assess…

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YTD (Year-to-Date)

Year-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…

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Yield to Maturity (YTM)

YTM 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…

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Yield

Yield 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…

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Year-End Closing

Year-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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