Z-BOND Definition

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Z-BOND see ACCRUAL BOND.

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CONTRIBUTED SURPLUS is money a company receives by selling shares above par value or their stated value, or from government donation of land to the company, etc. Contributed Surplus is a balance sheet item that is part of the shareholders' equity.

FIRM is members of a business organization that owns or operates one or more establishments, e.g. a legal or accounting firm.

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