WORKING CAPITAL STATEMENT (WCS) is part of the financial statements "Statements of Cash Flows or Changes in Financial Position." The WCS normally includes sections covering: Sources of Working Capital, Uses of Working Capital, and Working Capital Changes.
REFERENDUM is when a legislative act is referred for final approval to a popular vote by the electorate, e.g., a bond referendum.
SERIAL BOND is a bond issue in which the bonds mature periodically over a number of years.
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