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Alphabetical list of technical and popular financial terms
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  • ZERO BASED BUDGET
    is where the expenses or costs of the prior year are not taken into consideration when establishing expense or budgetary levels looking forward. Each expense category starts from zero. All expenses or cost levels within the budget must be justified or re-justified as being necessary; thus “zero-base”.
  • ZERO-RATED
    denotes goods on which the buyer pays no value-added tax although the seller can claim back any tax he/she has paid.
  • ZERO-RATED SALES
    is when a sale is taxable at the rate of 0%, i.e. no sales tax. Some examples could be: basic groceries, prescription drugs or certain medical devices.
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