Which term describes the profit or loss accumulated year-to-date?

The term that accurately describes the profit or loss accumulated year-to-date is YTD Earnings (Loss). This term is commonly used in financial reporting to indicate the total profits or losses generated from the beginning of the fiscal year to the present date. It reflects the performance of a company over the current financial year, summing up all revenues and expenses accounted for thus far.

In contrast, Annual Profit typically refers to the profit accumulated over a full financial year, rather than just a portion of it. Cumulative Profit could imply a broader context of profit accumulation over multiple years or time periods, rather than being specific to the current year's performance. Net Gains typically refer to the overall gains made after accounting for any losses, but does not specifically address the timeframe of year-to-date, which is critical in understanding how a company's financial health is progressing within the current fiscal year. Thus, YTD Earnings (Loss) is the most precise term for indicating the profit or loss that has been accumulated since the start of the current year.