AAA-CPA Definition

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AAA-CPA is American Association of Attorney-Certified Public Accountants.

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CONTANGO is the commission paid by a buyer for the postponement of a transaction on a stock exchange when prices for future delivery are higher than those for cash or spot transactions. The opposite is backwardation.

RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database.  To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.

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