a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
active trust
Noun
a trust in which the trustee must perform certain duties
arrears
Noun
an unpaid overdue debt
arrears
Noun
the state of being behind in payments
automobile loan
Noun
a personal loan to purchase an automobile
Americanization
Noun
assimilation into American culture
auto loan
Noun
a personal loan to purchase an automobile
Americanisation
Noun
assimilation into American culture
American plan
Noun
a hotel plan that includes three meals daily
amitosis
Noun
the direct method of cell division characterized by simple division of the nucleus without formation of chromosomes
ammonification
Noun
impregnation with ammonia or a compound of ammonia
amylolysis
Noun
conversion of starch to sugar
anabolism
Noun
the synthesis in living organisms of more complex substances, such as living tissue, from simpler ones
artisan's lien
Noun
lien permitting an artisan to retain possession of a piece of work until has been paid for
anaglyphy
Noun
the process of producing pictures in contrasting colors that appear three-dimensional when superimposed and viewed through spectacles with one red and one green lens
anaphase
Noun
the stage of meiosis or mitosis when chromosomes move toward opposite ends of the nuclear spindle
anastalsis
Noun
muscular action of the alimentary tract in a direction opposite to peristalsis
androgenesis
Noun
male parthenogenesis in which the embryo contains only paternal chromosomes due to the failure of the egg nucleus to participate in fertilization
androgeny
Noun
male parthenogenesis in which the embryo contains only paternal chromosomes due to the failure of the egg nucleus to participate in fertilization
angiogenesis
Noun
the formation of new blood vessels
Anglicization
Noun
the act of anglicizing
Anglicisation
Noun
the act of anglicizing
anisogamy
Noun
(biology) reproduction by the union or fusion of two differing gametes (especially differing in size)
anovulation
Noun
the absence of ovulation due to immaturity or post-maturity or pregnancy or oral contraceptive pills or dysfunction of the ovary
anthropogenesis
Noun
the evolution or genesis of the human race
anthropogeny
Noun
the evolution or genesis of the human race
antiredeposition
Noun
the process of preventing redeposition
account book
Noun
a record in which commercial accounts are recorded
antisepsis
Noun
the process of inhibiting the growth and multiplication of microorganisms
antisepsis
Noun
(of non-living objects) the state of being free of pathogenic organisms
asepsis
Noun
the process of inhibiting the growth and multiplication of microorganisms
asepsis
Noun
(of non-living objects) the state of being free of pathogenic organisms
aphaeresis
Noun
(linguistics) omission at the beginning of a word as in `coon' for `raccoon' or `till' for `until'
aphesis
Noun
the gradual disappearance of an initial (usually unstressed) vowel or syllable as in `squire' for `esquire'
apogamy
Noun
(botany) development of an embryo without fertilization
apomixis
Noun
any of several kinds of reproduction without fertilization
accounting entry
Noun
a written record of a commercial transaction
asexual reproduction
Noun
reproduction without the fusion of gametes
agamogenesis
Noun
reproduction without the fusion of gametes
adjusting entry
Noun
an accounting entry made at the end of an accounting period to allocate items between accounting periods
asynchronous operation
Noun
operations that occur without a regular or predictable time relation to other events
autocatalysis
Noun
catalysis in which the catalyst is one of the products of the reaction
autolysis
Noun
lysis of plant or animal tissue by an internal process
accounting system
Noun
a bookkeeper's chronological list of related debits and credits of a business
automatic data processing
Noun
data processing by a computer
autoradiography
Noun
producing a radiograph by means of the radiation emitted from the specimen being photographed