ACCOUNT CURRENT Definition

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ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.

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PERSUASIVE is having the power to influence. Most audit evidence is persuasive, but not conclusive.

CURRENT COUPON is the the coupon for a recently issued bond that reflects the prevailing level of interest rates, with the result that the bond is priced at or close to par value.

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