| Zero Balance Account |
A disbursement (checking) account that has a zero balance. As checks are submitted for payment, funds are transferred from another account to exactly cover the amount of the checks, generally on a daily basis. |
| ゼロ残高口座 |
残高ゼロの出納（当座）口座。小切手が支払いのために提出されると、その小切手の金額を正確に賄うために別の口座から資金が移される。 |
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| Zero-Based Budgeting |
Preparing a budget from the ground up, as though the budget were being prepared for the first time. Alternative means of conducting activities and alternative budget amounts are evaluated. |
| ゼロベース予算 |
初めて予算を作成するかのように、一から予算を作成すること。活動の実施方法や予算額の代替案も評価される。 |