CREATIVE ACCOUNTING Definition

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CREATIVE ACCOUNTING is slang for the concept of maintaining accounts giving possibly illegal or dubious benefits to the entity for which the accounts are maintained.

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CAPITAL SURPLUS is an archaic term. See PREMIUM ON CAPITAL STOCK.

SALES TAX is a tax levied by a government entity, usually state or city, on the retail price of an item and certain taxable services, collected by the retailer.

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