ACCRUED PAYROLL Definition

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ACCRUED PAYROLL is a liability arising from employees salary expense that has been incurred but not paid.

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VOLUME GAIN is to obtain advantages due to increase in volume, such as value increase, points in gross margin or profit.

YIELD CURVE, in investments, is a graph depicting the change in yield as it relates to the time to maturity of a fixed income security. A parallel yield curve shift refers to a change in interest rates that is the same at every maturity point along the yield curve, e.g., when short-term rates rise 100 basis points, intermediate and long-term rates also rise 100 basis points.

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