Glossary – Z

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Zero-base budgeting

A process where a new budget is not established based on the previous year’s budget or expenses, and where every expense must be justified.

Zeugma

Two different words linked to a verb or an adjective that is strictly appropriate to only one of them. See also rhetorical strategies.

ZIP

Compressed ZIP archive file format.

Zip file

The compressed file that WinZip creates.

Zipping

See file compression.

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