A dividend which is due to holders of cumulative preference shares but which has not yet been paid. .

Regular investment of a fixed dollar amount in a mutual fund with dividends.

A tax-efficient trust, used to pass assets to your children while still retaining some control of.

– A boiler test to ensure that the safety valves can release steam fast enough to prevent the pressure rising by 10%. The main steam stop valve is closed during the test.

Units in a unit trust where the income from the trust's investments is reinvested in the trust.

(ADI)A daily weighted volume indicator that moves with price.

A component of a heat pump that stores liquid and keeps it from flooding the compressor. The accumulator takes the strain off the compressor and improves the reliability of the system.

The degree of conformity of an indicated value to an accepted standard value, or ideal value. See accuracy rating, measured accuracy.

A number of quantity defining a limit that errors will not exceed when a device is used under specified operating conditions. Accuracy rating can be expressed in a number of forms, i.e. in terms of the measured variable (+/- 1 C), percent of span (+/-0.5% ...

ACRONYM Actual cubic feet per minute.

American Committee for Flags of Necessity

Annual Cargo Gear survey.

A term used to describe precipitation that has become acidic (low pH) due to the emission of sulfur oxides from fossil fuel burning power plants.

See 'acid.

A financial ratio which is similar to the current ratio, but more stringent. It is defined.

The quality, state or degree of being acid. In oils, acidity denotes the presence of acid-type constituents whose concentration is usually defined in terms of neutralization number.

Alternative Compliance Program.

When a bill of lading is accepted or signed by a shipper or shipper's agent without protest, the shipper is said to acquiesce to the terms, giving a silent form of consent.

A term used to describe the takeover of a company by another which might be by agreement or. Acquisition The selection of the target vessels requiring a tracking procedure and the initiation of their tracking.

A written receipt in full, in discharge from all claims.