ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INITIATE is to set going by taking the first step, e.g., initiate contract negotiations.
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FISCAL LEVERAGE is the ability of a government to affect economic conditions and/or actions of others through fiscalist policies.
WORK SHEET is a document or schedule in which an accountant or auditor gathers information to substantiate an opinion concerning an account balance or test of transaction.