Nepali: टू एण्ड ट्वेन्टी

It is a fee arrangement that is standard in the hedge fund industry.

It is also common in venture capital and private equity.

Typically, Hedge fund management companies charge clients both a management and a performance fee.

2 refer 2% of assets under management (AUM); It refers to the annual management fee charged by the hedge fund for managing assets.

20 refer 20% of the standard performance or incentive fee of the profits made by the fund above a certain predefined benchmark.

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Nepali: शून्य आधारित बजेट)

It is a method of budgeting in which all expenses must be justified to zero for each new period.

Zero based budget involves re-evaluating every line item of cash flow statement; all the department incur expenditure.

The manager is responsible for preparation cash flow budget; ZBB requires to prepare and justify the budgeted expenditure from a zero base.

we assume that initially there is no commitment to spend on any activity (there are no balances to be carried forward). Compare incremental budget.

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Nepali: प्रत्येक वर्ष

YOY comparisons are a popular and effective way to evaluate the financial performance of a company; and the performance of investments.

Any measurable event that repeats annually we can  compare them on a year over year  basis.

Common YOY comparisons include monthly, quarterly and annual performance.

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Nepali: येलो पेजेज

These are telephone directory of businesses firm;

Yellow Pages organises business category alphabetically rather than person’s alphabetically.

The directories were originally printed on yellow paper for non-commercial listing; but advertisement on Yellow Pages charges money.

Before revolutionary of social media, it was very popular.

Nowadays, online directories of businesses apply Yellow Pages.

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Nepali: पूँजीगत खर्च वा लगानी

Its full form is capital expenditure.

CapEx has other name such as capital costs, capital investment and investment expenditure.

Fixed assets or long-term investment are CapEx.

company uses Capital expenditures funds to acquire business, upgrade and maintain physical assets such as property, buildings, plant and machinery, equipment, technology etc.

It helps to acquire benefit for long period of time

Company shows CapEx is in assets side of balance sheet.

Company deducts depreciation on capital expenditure wherever required at the end of accounting year.

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Association of Accounting Technicians

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American Accounting Association

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