a style of realistic art that was developed in the Soviet Union and became a dominant style in other socialist countries.

Socialist realism of the 1930s was part of a larger system of authoritative discourse developed through an interactive exchange between leaders and their supporters.


20th-century music in which chance or indeterminate elements are left for the performer to realize.

He based his idea of structured improvisation on similar processes in the aleatoric music of composer John Cage.


an esoteric style of writing that attempted to elevate poetic language and themes by re-Latinizing them, using classical allusions, vocabulary, syntax, and word order.

His comparisons of the modern decadent style with the culteranismo of an earlier epoch, whose excesses had led to satiric reactions and a more sober style, are very revealing.


the theories and practice of a school of French poets in the 19th century, especially an emphasis upon art for art's sake, careful metrics, and the repression of emotive elements.

In the early 1880s he embarked on a literary career in Paris, rejecting with equal vehemence the Naturalism of Émile Zola and the Parnassianism of Leconte de Lisle.


Japan's continuous obsession with the idea of the "Japaneseness" in craft products was complicated by its effort to redeﬁne itself in terms of its "Orientalness."


the doctrine and practice of a 19th century Iranian sect that affirmed the progressiveness of revelation, held that no revelation was final, and forbade concubinage and polygamy, mendicancy, the use of intoxicating liquors and drugs, and dealing in slaves.

Bábism in its infancy was the cause of a greater sensation than that even which was produced by the teaching of Jesus, if we may judge from the account of Josephus of the first days of Christianity.


the totality of all of the industries involved in the generation of electricity through nuclear power.

Since about 2001 the term nuclear renaissance has been used to refer to a possible nuclear power industry revival, driven by rising fossil fuel prices and new concerns about meeting greenhouse gas emission limits.


the totality of all of the industries involved in the generation, transmission, distribution and sale of renewable energy.

The early 21st century was a very productive time for the renewable energy industry, since many governments set long term renewable energy targets.


the totality of all of the industries involved in the production and sale of geothermal energy.

Broader issues concern the extent to which the legal framework for encouragement of renewable energy assists in encouraging geothermal industry innovation and development.


the totality of all of the industries involved in the production of electricity and energy harnessed from falling water and running water.


The use in music of sounds taken from an extra-musical source or context. The term is used most often of percussion or of electronic music that suggests the sounds of machinery.

More fundamentally, if only locally disruptive, was the bruitism of the Futurists which used the sounds of the non-musical environment - namely noise.


The principles, practices, or organization of the Carbonari secret society that flourished in Italy, Spain, and France early in the 19th cent.

The dispersion of Scalvini and Ugoni that took refuge at Geneva and others of the proscribed that proceeded to London added to the progress which Carbonarism was making in France, suggested to General Pepe the idea of an international secret society, which would combine for a common purpose the advanced political reformers of all the European States.


a generalized metric space in which the distance between two distinct points can be zero.

In the same way as every normed space is a metric space, every seminormed space is a pseudometric space.


Term used in Germany for neo-expressionism, the re-emergence of expressive painting in the late 1970s and 1980s.

Like other neo-expressive movements of this era, the work of the Neue Wilden (i.e. new Fauves), is characterised by bright, intense colours and quick, broad brushstrokes, and can be seen to have arisen in opposition to the then dominant avant-garde movements of minimal art and conceptual art.


Czech surrealism founded in 1928 by Jindrich Styrsky and Toyen (Marie Cerminova).


school of anthropology concerned with long-term culture change and with the similar patterns of development that may be seen in unrelated, widely separated cultures.

Neo-evolutionism was the first in a series of modern multi-lineal evolution theories.


neo-evolutionary theory conceptualizing cultural evolution as a process consisting of a number of forward paths of different styles and lengths.

In response, Steward's methodological approach to multilinear evolution called for a detailed comparison of a small number of cultures that were at the same level of sociocultural integration and in similar environments, yet vastly separated geographically.


any of several religious movements serving as precursors to the 16th-century Protestant Reformation.

Thus, he read Paul as sort of proto-Reformation theologian and wrote as if the Reformation exposition of Paul was a renewal of authentic Pauline theology.


in ancient Greece, a state institution organized to train freeborn youths between the ages of 18 and 20 for military and administrative service.

This dissertation provides a new diachronic history of the Athenian ephebeia, a state-sponsored and -directed system of military training for ephebes.


any form of drama which is not naturalistic, traditional, conventional or 'legit'; thus, theatre which disobeys or actively goes against accepted laws and rules of dramaturgy.

Most anti-theatre, including Six Characters in Search of an Author, never achieves that level of acceptance in the mind of the audience.


the characteristics of Byron or his poetry, especially romanticism, melancholy, and melodramatic energy.

The Byronism of these passages is of course odd, except that it is a Byronism of desire and not of deed.


Advocacy of rural life instead of urbanism or city living.

By "ruralism" I mean the glorification of country life, and a dissatisfaction with urbanism.


any educational institution dedicated to teaching aspects of filmmaking, including such subjects as film production, film theory, digital media production, and screenwriting.

I cannot help wondering why people choose to go to film school in the face of abundant evidence that the most talented and successful filmmakers in history made their own destiny by eschewing film school and building a reel instead.


support or membership of the Society of Saint Pius X, an international traditionalist Catholic organisation.

They will carry the torch of Lefebvrism, of an impossible Church theology, of having a foot in both religions, Catholic and modernist, of sifting Vatican documents and decrees.


Invention or adaptation of folklore; including any use of a tradition outside the cultural context in which it was created.

In Western capitalist nations, he saw a preponderance of folklorism due to the expansion of undistrial markets, ranging from tourism to commodity goods.


Along with the briefly popular painters of a style known as Miserabilism in the early 1950s, Buffet's pictures were easily digestible accompaniments to the existential revulsion described in Jean-Paul Sartre's novel Nausea (La Nausée), 1938, and the fiction of Albert Camus, melded with the sordid underbelly of Georges Simenon's detective stories.


writing in the style of Ossian and particularly writing in the epic or legendary vein which is of a recent period but which claims to belong to antiquity.

Scott's work can be seen as a link between the Ossianism of Runciman's first Celtic revival and the more developed Celtic revival of the late nineteenth century.


a general term for pieces of literature by different authors (usually over the same time period) who share a similar impetus for writing in some way.

If you've got glimmerings of creativity in your dark, dark soul, chances are you've always identified a little bit more with one literary movement or another.


post-war Spanish literary style marked by a tendency to emphasize violence and grotesque imagery.

Tremendismo is marked by extravagant and strident diction pointed toward the ugly, by sallies of grimly ironic humor, and by the presentation of irrational and alienated characters.


A small calendar designed to fit in a pocket or a wallet; it comes in various versions, from a simple plastic card, to a booklet or a notebook.

My grandfather still uses pocket calendars.


(mathematics) a one-point union of a family of topological spaces.

The wedge sum of n circles is often called a bouquet of circles, while a wedge product of arbitrary spheres is often called a bouquet of spheres.


the relation of an owner to the thing possessed; possession with the right to transfer possession to others


the right granting to shareholders the first opportunity to buy a new issue of stock; provides protection against dilution of the shareholder's ownership interest


the right of a shareholder in a company to subscribe to shares of a new issue of common stock before it is offered to the public


the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited


a benefit given by a company to an employee in the form of an option to buy stock in the company at a discount or at a fixed price

stock options are not much use as an incentive if the price at which they can be exercised is out of reach


the right to buy or sell a stock at a specified price within a stated period


an option to buy the crown jewels offered to a white knight in order to forestall a hostile takeover


the right to hold property; part of an ancient hierarchical system of holding lands


a medieval form of land tenure in England; a copyhold was a parcel of land granted to a peasant by the lord of the manor in return for agricultural services


tenure by which land is held in fee simple or for life


an estate held in fee simple or for life


a corporation's purchase of its own outstanding stock; increases earnings/share so stock price rises (which can discourage a takeover attempt)


property rights that are held by the public at large


an unincorporated business owned by a single person who is responsible for its liabilities and entitled to its profits


ownership of a business by the people who work for it


something owned; any tangible or intangible possession that is owned by someone


property or belongings that are tangible


he left all his worldly possessions to his daughter


property that provides tax income for local governments


any property (real or personal or mixed) that can be inherited


intangible property that is the result of creativity (such as patents or trademarks or copyrights)


property and income belonging jointly to a married couple


oewn-personal_property-n oewn-personal_estate-n oewn-personalty-n oewn-private_property-n

movable property (as distinguished from real estate)


personal as opposed to real property; any tangible movable property (furniture or domestic animals or a car etc)


property of a personal character that is portable but not used in business

she left some of her personal effects in the house


any movable possession (especially articles of clothing)


oewn-real_property-n oewn-real_estate-n oewn-realty-n oewn-immovable-n


oewn-estate-n oewn-land-n oewn-landed_estate-n oewn-acres-n oewn-demesne-n

extensive landed property (especially in the country) retained by the owner for his own use

the family owned a large estate on Long Island


plot of land belonging to an English parish church or an ecclesiastical office


ownership of land; the state or fact of owning land


property or goods saved from damage or destruction


a holding in the form of shares of corporations


an endowed church office giving income to its holder


a benefice to which no spiritual or pastoral duties are attached


property that is leased or rented out or let


oewn-car_rental-n oewn-hire_car-n oewn-rent-a-car-n oewn-self-drive-n oewn-u-drive-n oewn-you-drive-n

she picked up a hire car at the airport and drove to her hotel


an item of property that is given in part payment for a new one


a piece of land under 50 acres that is sold or let to someone for cultivation


land acquired from the United States public lands by filing a record and living on and cultivating it under the homestead law


the buildings and adjacent grounds of a farm


the home and adjacent grounds occupied by a family


land that is unowned and uninhabited (and usually undesirable)


a piece of land held under the feudal system


the land on which real estate is located

he built the house on land leased from the city


real property held inalienably (as by an ecclesiastical corporation)


property that has economic utility: a monetary value or an exchange value


oewn-pile-n oewn-bundle-n oewn-big_bucks-n oewn-megabucks-n oewn-big_money-n

a large sum of money (especially as pay or profit)


everything you own; all of your assets (whether real property or personal property) and liabilities


the total valuation of the estate's assets at the time of the person's death


the estate remaining after debts and funeral expenses and administrative expenses have been deducted from the gross estate; the estate then left to be distributed (and subject to federal and state inheritance taxes)


(law) an estate whose duration is limited to the life of the person holding it


the landed estate of a lord (including the house on it)


a large estate in Spanish-speaking countries


an estate where cash crops are grown on a large scale (especially in tropical areas)


a place where oranges are grown; a plantation of orange trees in warm climes or a greenhouse in cooler areas


a valuable possession whose upkeep is excessively expensive


a possession whose ownership changes or lapses


something added to what you already have

the librarian shelved the new accessions


a bargain rate for travellers on commercial routes (usually air routes)


(law) a transfer of property by deed of conveyance


a grant (by a sovereign or a legislative body) of resources to maintain a dependent member of a ruling family

bishoprics were received as appanages for the younger sons of great families


a grant of public land (as to a railway or college)


the amount by which the revenue of a business exceeds its cost of operating


the financial gain (earned or unearned) accruing over a given period of time


income (after taxes) that is available to you for saving or spending


two incomes received from the same source (as by holding a government job and receiving a government pension)


income obtained with a minimum of effort


income before interest and taxes and depreciation and amortization have been subtracted; an indicator of a company's profitability that is watched by investors (especially in leveraged buyouts)


the economic condition in which credit is easy to secure


the economic condition in which credit is difficult to secure and interest rates are high


the entire amount of income before any deductions are made


the total value of all income in a nation (wages and profits and interest and rents and pension payments) during a given period (usually 1 yr)


former measure of the United States economy; the total market value of goods and services produced by all citizens and capital during a given period (usually 1 yr)


a version of the GNP that has been adjusted for the effects of inflation


the measure of an economy adopted by the United States in 1991; the total market values of goods and services produced by workers and capital within a nation's borders during a given period (usually 1 year)


a statistical factor designed to remove the effect of inflation; inflation adjusted variables are in constant dollars


payment to the holder of a patent or copyright or resource for the right to use their property


total admission receipts for an entertainment


total admission receipts at a sports event


oewn-net_income-n oewn-net-n oewn-net_profit-n oewn-lucre-n oewn-profit-n oewn-profits-n oewn-earnings-n

the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)


an unrealized gain on an investment calculated by subtracting the investor's cost from the current market price


an unrealized loss on an investment calculated by subtracting the current market price from the investor's cost


the excess of cash revenues over cash outlays in a given period of time (not including non-cash expenses)


the income received by a single individual


the portion of a company's profit allocated to each outstanding share of common stock


profit that occurs unexpectedly as a consequence of some event not controlled by those who profit from it


oewn-return-n oewn-issue-n oewn-take-n oewn-takings-n oewn-proceeds-n oewn-yield-n oewn-payoff-n

the income or profit arising from such transactions as the sale of land or other property


they are traders out to make a fast buck


(finance) the net sales minus the cost of goods and services sold


income (at invoice values) received for goods and services over some given period of time


gross sales reduced by customer discounts, returns, freight out, and allowances


the ratio gross profits divided by net sales


(accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)


personal income that you did not earn (e.g., dividends or interest or rent income)


oewn-tax_income-n oewn-taxation-n oewn-tax_revenue-n oewn-revenue-n


government revenue from domestic sources (excluding customs)


the total national income divided by the number of people in the nation


(usually plural) valuables taken by violence (especially in war)

to the victor belong the spoils of the enemy


oewn-loot-n oewn-booty-n oewn-pillage-n oewn-plunder-n oewn-prize-n oewn-swag-n oewn-dirty_money-n


that which is inherited; a title or property or estate that passes by law to the heir on the death of the owner


right of inheritance belongs exclusively to the eldest son


a former English custom by which the youngest son inherited land to the exclusion of his older brothers


(law) an increase in a beneficiary's share in an estate (as when a co-beneficiary dies or fails to meet some condition or rejects the inheritance)


(law) a gift of personal property by will


an inheritance coming by right of birth (especially by primogeniture)


a life estate to which a wife is entitled on the death of her husband


(law) an estate secured to a prospective wife as a marriage settlement in lieu of a dower


something acquired without effort or payment or obligation

there is no free lunch in politics or Hollywood


something that has been in a family for generations


(law) any property that is considered by law or custom as inseparable from an inheritance is inherited with that inheritance


oewn-dowry-n oewn-dowery-n oewn-dower-n oewn-portion-n

money or property brought by a woman to her husband at marriage


money or property given (in some societies) by the bridegroom to the family of his bride


a gift or money given (as for service or out of benevolence); usually given ostentatiously


oewn-aid-n oewn-economic_aid-n oewn-financial_aid-n oewn-assistance-n oewn-financial_assistance-n oewn-economic_assistance-n

gift of money or other material help to support a person or cause


financial aid provided to a student on the basis of academic merit


money granted (by a university or foundation or other agency) for advanced study or research


aid (such as economic or military assistance) provided to one nation by another


a United States program of economic aid for the reconstruction of Europe (1948-1952); named after George Marshall


a grant paid by a government to an enterprise that benefits the public

a subsidy for research in artificial intelligence


grant of financial aid as from a government to an educational institution


a government subsidy used to maintain prices at a certain level


a grant to a person or school for some educational project


a grant that funds postdoctoral study or research


financial aid that enables you to get trained for a specified job

the bill provided traineeships in vocational rehabilitation


an award (as for meritorious service) given without claim or obligation


something given for victory or superiority in a contest or competition or for winning a lottery


tickets are passed out at the entrance to a dance or party or other social function and a prize is awarded to the holder of the winning ticket


a present given in celebration of a person's birthday


a small Christmas present included in the Christmas stocking


a present given to someone getting married


the amount that the insurance company will pay on a given life insurance policy if the policy is cancelled prior to the death of the insured


he expected his contribution to be repaid with interest


a voluntary gift (as of money or service or ideas) made to some worthwhile cause


money contributed to a religious organization; item or items contributed to a religious organization for religious purposes


an offering of a tenth part of some personal income


the offerings of the congregation at a religious service


an annual contribution made by Roman Catholics to support the papal see


a contribution made to a politician or a political campaign or a political party


political contributions made in such a way as to avoid the United States regulations for federal election campaigns (as by contributions to a political action committee)


the capital that provides income for an institution


a gift that significantly increases the recipient's wealth


a small gift (especially one given by a merchant to a customer who makes a purchase)


payment or reward (especially from a government) for acts such as catching criminals or killing predatory animals or enlisting in the military


a prize, bonus, or award given as an inducement to purchase products, enter competitions initiated by business interests, etc.

they encouraged customers with a premium for loyal patronage


something that is free (usually provided as part of a promotional scheme)


a gift of public land or resources for the private gain of a limited group


a gift (usually of inferior quality) that should be accepted uncritically

it wasn't much, but don't look a gift horse in the mouth


an offering made as an expression of thanks


an additional payment (or other remuneration) to employees as a means of increasing output


a formal scheme for inducing someone (as employees) to do something


(taxes) an amount that can be deducted (especially for the purposes of calculating income tax)


the sum of money that is misappropriated


a bonus; something extra (especially a share of a surplus)


remuneration offered to a salesperson for exceeding some predetermined sales goal


an amount added or deducted on the basis of qualifying circumstances


an allowance for changes in the consumer price index


an allowance for loss due to depreciation


a discount from the list price of a commodity allowed by a manufacturer or wholesaler to a merchant


a statistical adjustment made to accommodate predictable fluctuations as a function of the season of the year

seasonal adjustments for housing starts must be made in mid-winter


an adjustment made for the weight of the packaging in order to determine the net weight of the goods


oewn-outgo-n oewn-spending-n oewn-expenditure-n oewn-outlay-n


amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)


the total spent for goods or services including money and time and labor


ordinary and necessary expenses incurred in a taxpayer's business or trade


expenses incurred in promoting or evaluating legislation

many lobbying expenses are deductible by a taxpayer


amount spent for diagnosis or treatment or prevention of medical problems


an expense (such as depreciation) that is not paid for in cash


the cost of moving your residence from one location to another


oewn-operating_expense-n oewn-operating_cost-n oewn-overhead-n oewn-budget_items-n

the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes


the cost (over a period of five years) of organizing a new corporation or partnership


some personal expenses are tax deductible


money spent to perform work and usually reimbursed by an employer

he kept a careful record of his expenses at the meeting


a public expenditure (as for unemployment compensation or veteran's benefits) that is not for goods and services


a sum of money paid or a claim discharged


a payment larger than needed or expected


a payment smaller than needed or expected


oewn-wage-n oewn-pay-n oewn-earnings-n oewn-remuneration-n oewn-salary-n


extra pay for soldiers engaged in active combat


food and lodging provided in addition to money


reduced wage paid to someone who is not working full time


a wage sufficient for a worker and family to subsist comfortably


extra pay awarded to an employee on the basis of merit (especially to school teachers)


the lowest wage that an employer is allowed to pay; determined by contract or by law


wages enclosed in an envelope for distribution to the wage earner


wages paid to an employee who is on sick leave


what is left of your pay after deductions for taxes and dues and insurance etc


a payment for consecutive issues of a newspaper or magazine for a given period of time


a rate of pay that is 1.5 times the regular rate; for overtime work


oewn-payment_rate-n oewn-rate_of_payment-n oewn-repayment_rate-n oewn-installment_rate-n

the amount of money paid out per unit time


payment or reward (as for service rendered)


a refund of some fraction of the amount paid


a rebate on rent given by a local government authority


something (such as money) given or received as payment or reparation (as for a service or loss or injury)


compensation for death or injury suffered by a worker in the course of his employment


payment made voluntarily to reduce guilt over dishonest dealings


a payment made by one person for the support of another


support paid by one half of an unmarried partnership after the relationship ends


court-ordered support paid by one spouse to another after they are separated


payment made in return for a service rendered


money demanded for the return of a captured person


a reward for information about a murderer


a bribe paid to someone to insure that something is kept secret


payment made to a person in a position of trust to corrupt his judgment


a commercial bribe paid by a seller to a purchasing agent in order to induce the agent to enter into the transaction


a bribe given to a disc jockey to induce him to promote a particular record


oewn-share-n oewn-portion-n oewn-part-n oewn-percentage-n

assets belonging to or due to or contributed by an individual person or group


a portion of something (especially money)


a share that has been dispensed or distributed


a share of money or food or clothing that has been charitably given


a portion of something divided into shares


a fixed portion that is allotted (especially in times of scarcity)


an amount allowed or granted (as during a given period)


a promised or claimed share of loot or money

he demanded his split before they disbanded


(law) a right or legal share of something; a financial involvement with something


funds advanced to a prospector or to someone starting a business in return for a share of the profits


ownership of more than 50% of a corporation's voting shares


an interest in a person or thing that will support the issuance of an insurance policy; an interest in the survival of the insured or in the preservation of the thing that is insured


(law) an interest in which there is a fixed right to present or future enjoyment and that can be conveyed to another


any interest in a property that secures the payment of an obligation


an interest in property that terminates under specific conditions


the interest in property owned by tenants whereby each tenant has an equal right to enjoy the entire property


an interest in land capable of being inherited


a fee without limitation to any class of heirs; they can sell it or give it away


a fee limited to a particular line of heirs; they are not free to sell it or give it away


a system in which employees receive a share of the net profits of the business


a percentage (of winnings or loot or profit) taken by an operator or gangster


a share set aside for a specific purpose


a proportional share assigned to each participant


money set aside (as by a legislature) for a specific purpose


compensation paid (to someone) for damages or losses or money already spent etc.

he received reimbursement for his travel expenses


compensation received by virtue of holding an office or having employment (usually in the form of wages or fees)

a clause in the U.S. constitution prevents sitting legislators from receiving emoluments from their own votes


compensation paid to the family of a murdered person


oewn-damages-n oewn-amends-n oewn-indemnity-n oewn-indemnification-n oewn-restitution-n oewn-redress-n

a sum of money paid in compensation for loss or injury


was the relief supposed to be protection from future harm or compensation for past injury?


(law) compensation for losses that can readily be proven to have occurred and for which the injured party has the right to be compensated


(law) a trivial sum (usually $1.00) awarded as recognition that a legal injury was sustained (as for technical violations of a contract)


(law) compensation in excess of actual damages (a form of punishment awarded in cases of malicious or willful misconduct)


twice the amount that a court would normally find the injured party entitled to


three times the amount that a court would normally find the injured party entitled to


(usually plural) compensation exacted from a defeated nation by the victors

Germany was unable to pay the reparations demanded after World War I


compensation (given or received) for an insult or injury


we were unable to get satisfaction from the local store


(often plural) a payment that is made to a performer or writer or director of a television show or commercial that is paid for every repeat showing


a level of personal income defining the state of poverty


a sum granted as reimbursement for expenses


reimbursement for goods damaged while in transit or in use


pecuniary reimbursement to the winning party for the expenses of litigation


a daily allowance for living expenses (especially while traveling in connection with your job)


a travel allowance at a given rate per mile traveled


a sum of money allotted on a regular basis; usually for some specific purpose


allowance for a monarch's personal expenses


the stipend assigned by a cathedral to a canon


income from capital investment paid in a series of regular payments

his retirement fund was set up to be paid as an annuity


an annuity paid in a series of more or less equal payments at the beginning of equally spaced periods

rent payable in advance constitutes an annuity in advance for the landlord


an annuity paid in a series of more or less equal payments at the end of equally spaced periods


an annuity payable to one person in the event that someone else is unable to receive it


an annuity scheme wherein participants share certain benefits and on the death of any participant his benefits are redistributed among the remaining participants; can run for a fixed period of time or until the death of all but one participant


a payment or series of payments made by the lessee to an owner for use of some property, facility, equipment, or service


payment for the right to occupy and improve a piece of land


the return derived from cultivated land in excess of that derived from the poorest land cultivated under similar conditions


financial return or reward (especially returns equal to the initial investment)


a system for paying for goods by installments


a benefit that goes to anyone whose money receipts increase automatically as prices rise


insurance or pension money payable to a beneficiary of a deceased


a percentage of death benefits paid directly to policy holders having a short life expectancy (usually 6 months)


cash derived from sale of an insurance policy by a terminally ill policy holder


insurance benefits paid in case of disability


money paid (by the government) to someone who is too ill to work


an incidental benefit awarded for certain types of employment (especially if it is regarded as a right)

a limousine is one of the fringe benefits of the job


any customary and rightful perquisite appropriate to your station in life

for thousands of years the chair was an appanage of state and dignity rather than an article of ordinary use


a tax deduction that is granted in order to encourage a particular type of commercial activity


oewn-gratuity-n oewn-tip-n oewn-pourboire-n oewn-baksheesh-n oewn-bakshish-n oewn-bakshis-n oewn-backsheesh-n

a relatively small amount of money given for services rendered (as by a waiter)


a present given at Christmas for services during the year


court-ordered support paid by one spouse to the other who has custody of the children after the parents are separated


a complete payment consisting of a single sum of money


oewn-remittance-n oewn-remittal-n oewn-remission-n oewn-remitment-n

a payment of money sent to a person in another place


repayment of the principal amount of a debt or security at or before maturity (as when a corporation repurchases its own stock)


a small payment made in acknowledgement of an obligation


loss resulting from failure of a debt to be paid


act of failing to meet a financial obligation


a payment required for not fulfilling a contract


a penalty for a fault or mistake that involves losing or giving up something

the contract specified forfeits if the work was not completed on time


something that is lost or surrendered as a penalty


fine imposed by a library on books that overdue when returned


a payment of part of a debt; usually paid at regular intervals


the cost overrun necessitated an additional allocation of funds in the budget


average cost of basic necessities of life (as food and shelter and clothing)

a rise in the cost of living reflects the rate of inflation


any cost incurred by a producer or wholesaler or retailer or distributor (as for advertising and shipping etc)


the cost of handling (especially the cost of packaging and mailing an order)


the cost of marketing (e.g., the cost of transferring title and moving goods to the customer)


combined costs of raw material and labor incurred in producing goods


current cost of replacing a fixed asset with a new one of equal effectiveness


cost of reproducing physical property minus various allowances (especially depreciation)


calculated cost for a given unit of a product


the amount of money needed to purchase something


they say that every politician has a price


the amount added to the cost to determine the asking price


the price at which something is offered for sale


(stock market) the price at which a broker is willing to buy a certain security


(stock market) the price of the last transaction completed during a day's trading session


(stock market) the price at which a broker is willing to sell a certain security


(auction) the minimum price at which a seller of property will entertain bids


price charged for goods picked up at the factory


what they are asking for gas these days is highway robbery


the selling price of something as stated in a catalogue or price list; often subject to discounts


the price at which something is actually purchased


the current delivery price of a commodity traded in the spot market


(stock market) the price at which a certain security becomes attractive to investors


the valuation of this property is much too high


the opportunity cost of the funds employed as the result of an investment decision; the rate of return that a business could earn if it chose another investment with equivalent risk


the opportunity cost of unproductive assets; the expense incurred by ownership


(frequently plural) an expense not budgeted or not specified

he requested reimbursement of $7 for incidental expenses


(frequently plural) expenses incurred by an employee in the performance of the job and usually reimbursed by the employer


the price charged for some article or service


charge made for carrying an account or for merchandise sold on an installment plan


an amount periodically charged to expense or against revenue in compensation for depreciation of property


a charge added at a restaurant for every bottle of wine served that was not bought on the premises


the sum charged for riding in a public conveyance


the fare charged for traveling by airplane


the fare charged for riding a bus or streetcar


the fare charged for riding in a taxicab


the fare charged for riding a subway train


charge against a citizen's person or property or activity for the support of government


the amount of tax owed; calculated by applying the tax rate to the tax base


a system of taxation in which a tax is levied on a single commodity (usually land)


a movement into a higher tax bracket as taxable income increases


income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability


a tax on employees and employers that is used to fund the Social Security system


tax write-off for expenses of doing business


a deduction allowed to a taxpayer because of his status (having certain dependents or being blind or being over 65 etc.)

additional exemptions are allowed for each dependent


deduction allowed for some (limited) kinds of entertainment for business purposes


income tax withheld from employees' wages and paid directly to the government by the employer


an unearned rise in the market value of property resulting from general market factors


the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold


the amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold


he avoided the capital gains tax by short selling


a tax that is levied when you are departing a country by land or sea or air


a capital tax on property imposed by municipalities; based on the estimated value of the property


a tax levied on households by local authorities; based on the estimated value of the property and the number of people living in it


a tax that is imposed by states on corporations; it depends both on the net worth of the corporation and on its net income attributable to activities within the state


a tax imposed on transfers of property by gift during the lifetime of the giver


oewn-inheritance_tax-n oewn-estate_tax-n oewn-death_tax-n oewn-death_duty-n

a tax on the estate of the deceased person


a tax paid directly by the person or organization on whom it is levied


an advantage bestowed by legislation that reduces a tax on some preferred activity


a way of organizing business to reduce the taxes it must pay on current earnings


a tax levied on goods or services rather than on persons or organizations


a tax paid unwittingly by the consumer (such as ad valorem taxes)


a tax levied on the basis of a fixed amount per person


a tax of a fixed amount per person and payable as a requirement for the right to vote


any tax in which the rate increases as the amount subject to taxation increases


any tax in which the rate is constant as the amount subject to taxation increases


any tax in which the rate decreases as the amount subject to taxation increases


a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications)


an additional tax on certain kinds of income that has already been taxed


any tax levied on the passing of title to property


an additional tax levied on private property for public improvements that enhance the value of the property


they signed a treaty to lower duties on trade between their countries


a tax that is measured by the amount of business done (not on property or income from real estate)


a tax based on the cost of the item purchased and collected directly from the buyer


a tax levied on the difference between a commodity's price before taxes and its cost of production


oewn-customs-n oewn-customs_duty-n oewn-custom-n oewn-impost-n


an impost levied in England to provide money for ships for national defense


a tax imposed on ships that enter the US; based on the tonnage of the ship


a tax on various goods brought into a town


a tariff imposed to protect domestic firms from import competition


a duty imposed to offset subsidies by foreign governments


a periodic charge that does not vary with business volume (as insurance or rent or mortgage payments etc.)


a fixed charge by a restaurant or nightclub over and above the charge for food and drink


a fixed charge for borrowing money; usually a percentage of the amount borrowed

how much interest do you pay on your mortgage?


interest calculated on both the principal and the accrued interest


the percentage of a sum of money charged for its use


interest on an annual basis deducted in advance on a loan


the discount rate fixed by a central bank


the rate of interest set by the Federal Reserve that member banks are charged when they borrow money through the Federal Reserve System


the interest rate set by the Bank of England for lending to other banks


the interest rate on short-term loans that banks charge their commercial customers with high credit ratings


an exorbitant or unlawful rate of interest


a fixed charge for a privilege or for professional services


a fee for services rendered based on a percentage of an amount received or collected or agreed to be paid (as distinguished from a salary)


a fee that is payable only if the outcome is successful (as for an attorney's services)


a fee charged for a vessel to use a dock


a fee added for returning a rented car to a location different from the one where it was rented


oewn-entrance_fee-n oewn-admission-n oewn-admission_charge-n oewn-admission_fee-n oewn-admission_price-n oewn-price_of_admission-n oewn-entrance_money-n


a fee that is paid to someone who finds a source of financial backing or to someone who brings people together for business purposes

the agency got a finder's fee when their candidate was hired as the new CEO


a fee paid to the government for the privilege of being licensed to do something (as selling liquor or practicing medicine)


a fee (in addition to that marked on the brief) paid to counsel in a case that lasts more than one day


the fee charged for carrying goods in lighters


a fee charged for passage through a lock in a canal or waterway


fee paid to a mint by the government for minting a coin


a fee charged to a borrower (especially for a mortgage loan) to cover the costs of initiating the loan


a fee charged for the recovery of impounded animals


a fee charged in advance to retain the services of someone


something for something; that which a party receives (or is promised) in return for something he does or gives or promises


charged by a government for coining bullion


a fee levied for the use of roads or bridges


a fee charged for transporting goods by truckage


a fee paid for instruction (especially for higher education)

tuition and room and board were more than $25,000


a fee charged for the use of a wharf or quay


oewn-agio-n oewn-agiotage-n oewn-premium-n oewn-exchange_premium-n


a charge required as compensation for the delay of a ship or freight car or other cargo beyond its scheduled time of departure


the charge for carrying burdens by porters


a charge based on weight measured in pounds


amount of a charge or payment relative to some basis

a 10-minute phone call at that rate would cost $5


rate per quarter for water from a public supply


an additional charge (as for items previously omitted or as a penalty for failure to exercise common caution or common skill)


a surcharge added to the cost per person when traveling alone


a percentage of a bill (as at a hotel or restaurant) added in payment for service


the charge for storing something in tanks


the charge for transporting something by common carrier


the rate at which the value of property is reduced; used to calculate tax deduction


the charge for exchanging currency of one country for currency of another


a rate of charging by the linear foot of work done


a rate of payment for written material that is measured according to the number of lines submitted


the amount by which the cost of a business exceeds its revenue

the company operated at a loss last year


a situation in which increased costs cannot be passed on to the customer

increased expenses put a squeeze on profits


loss of money or decrease in financial value


a loss entailed by giving up or selling something at less than its value

he had to sell his car at a considerable sacrifice


decrease in value of an asset due to obsolescence or use


(accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's useful life


(accounting) reduction in the book value of an asset


a reduction in the gross amount on which a tax is calculated; reduces taxes by the percentage fixed for the taxpayer's income bracket


something lost (especially money lost at gambling)


a person's financial situation (good or bad)

he found himself in straitened circumstances


anything of material value or usefulness that is owned by a person or company


money that you currently expect to pay on notes and accounts


money that you currently expect to receive from notes or accounts


the most desirable assets of a corporation

their crown jewels figured prominently in the takeover attempt


a patron of the arts should have deep pockets


capital held back from investment in order to meet probable or possible demands


reserve assets in the International Monetary Fund; designed to supplement reserves of gold and convertible currencies used to maintain stability in the foreign exchange market


oewn-sum-n oewn-sum_of_money-n oewn-amount-n oewn-amount_of_money-n


an amount of money expressed numerically


available source of wealth; a new or reserve supply that can be drawn upon when needed


resources (actual and potential) supplied by nature


natural resources in the form of arable land


natural resources in the form of minerals


any natural resource (as wood or solar energy) that can be replenished naturally with the passage of time


assets that are saleable though not material or physical


(accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)


assets in the form of cash (or easily convertible into cash)


money that is invested with an expectation of profit


the ownership interest of shareholders in a corporation


interest in a building that a tenant earns by contributing to its renovation or maintenance


the difference between the market value of a property and the claims held against it


the capital raised by a corporation through the issue of shares entitling holders to an ownership interest (equity)

he owns a controlling share of the company's stock


ownership of stocks; the state or fact of holding stock

prohibition of unrestricted intercorporate stockholding


a specific number of stocks or shares owned

sell stockholdings he has in corporations


the book value of the outstanding shares of a corporation


a common stock of a nationally known company whose value and dividends are reliable; typically have high price and low yield


common stock classified as A or B where A has certain advantages (e.g., voting power) that B does not


stock other than preferred stock; entitles the owner to a share of the corporation's profits and a share of the voting power in shareholder elections

over 40 million Americans invest in common stocks


stock held by stockholders of record on a given date


the value of a security that is set by the company issuing it; unrelated to market value


stock with no par value specified in the corporate charter or on the stock certificate


stock whose holders are guaranteed priority in the payment of dividends but whose holders have no voting rights


preferred stock whose dividends if omitted accumulate until paid out


the number of shares outstanding and available for trading by the public


preferred stock or convertible bonds or warrants that can be converted into common stock


shares owned by shareholders who have a controlling interest


stock of a corporation that has had faster than average gains in earnings and is expected to continue to


newly issued stock that is in great public demand


the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation


the price at which buyers and sellers trade the item in an open marketplace


bonds sold by a corporation or government agency at a particular time and identifiable by date of maturity


a bond that can be converted to other securities under certain conditions


a bond issued by a corporation; carries no claim to ownership and pays no dividends but payments to bondholders have priority over payments to stockholders

a corporate bond is a safer investment than common stock in the same company


a bond issued with detachable coupons that must be presented to the issuer for interest payments


a bond that is an IOU of the United States Treasury; considered the safest security in the investment world


a (speculative) bond with a credit rating of BB or lower; issued for leveraged buyouts and other takeovers by companies with questionable credit


a bond issued by a state or local government


a bond containing a provision that the holder cannot redeem the security before a specific date (usually at maturity)


a bond given to protect the recipient against loss in case the terms of a contract are not filled; a surety company assumes liability for nonperformance


a bond made by a reversioner to secure a loan; payable out of his reversion


a bond whose owner is recorded on the books of the issuer; can be transferred to another owner only when endorsed by the registered owner


a bond issued by an agency that is commissioned to finance public works; revenue from the public property is used to pay off the bond


the ability of a customer to obtain goods or services before payment, based on the trust that payment will be made in the future


a security issued by United States government agencies or the Farm Credit System


a security created when a group of mortgages are gathered together and bonds are sold to other institutions or the public; investors receive a portion of the interest payments on the mortgages as well as the principal payments; usually guaranteed by the government


a security whose owner's name is recorded on the books of the issuer (or issuer's agent)


non-negotiable government bond; cannot be bought and sold once the original purchase is made


a bond issued to finance the construction of public utility services


a bond that is issued at a deep discount from its value at maturity and pays no interest during the life of the bond; the commonest form of zero-coupon security


(law) an interest in an estate that reverts to the grantor (or his heirs) at the end of some period (e.g., the death of the grantee)


a reversion to the state (as the ultimate owner of property) in the absence of legal heirs


(frequently plural) the interest possessed by law or custom in some intangible thing


(civil law) the right to all of that which your property produces whether by growth or improvement


any of the equal portions into which the capital stock of a corporation is divided and ownership of which is evidenced by a stock certificate

he bought 100 shares of IBM at the market price


the maximum number of shares authorized under the terms of a corporation's articles of incorporation


an investment that is very risky but could yield great profits

he knew the stock was a speculation when he bought it


money that is risked for possible monetary gain


money bet or invested by experienced gamblers or investors (especially if they have inside information)


(stock market) a series of transactions in which the speculator increases his holdings by using the rising market value of those holdings as margin for further purchases


oewn-stake-n oewn-stakes-n oewn-bet-n oewn-wager-n


the cumulative amount involved in a game (such as poker)


(poker) the initial contribution that each player makes to the pot


defense against financial failure; financial independence

his pension gave him security in his old age


any technique designed to reduce or eliminate financial risk; for example, taking two positions that will offset each other if prices change


the total amount and type of insurance carried


promise of reimbursement in the case of loss; paid to people or companies so concerned about hazards that they have made prepayments to an insurance company


a British term for some kinds of insurance


insurance against loss due to theft or traffic accidents


a system of automobile insurance where a party who is injured in an automobile accident recovers damages up to a specific amount against his own insurance company regardless of who was responsible for the accident

the amount of litigation resulting from minor accidents is reduced by no fault insurance


insurance that provides protection for the loss of profits and continuing fixed expenses resulting from a break in commercial activities due to the occurrence of a peril


insurance issued jointly by two or more underwriters


insurance that is purchased by a group (such as the employees of a company) usually at a reduced rate to individual members of the group


insurance that provides protection against certain risks such as storms or fires


insurance against loss due to ill health


insurance that pays all or part of a patient's hospital expense


insurance that provides protection from claims arising from injuries or damage to other people or property


insurance paid to named beneficiaries when the insured person dies

in England they call life insurance life assurance


life insurance for a specified amount which is payable to the insured person at the expiration of a certain period of time or to a designated beneficiary immediately upon the death of the insured


a form of life insurance whereby on the death or default of a participant his share is distributed to the remaining members


insurance on the life of the insured for a fixed amount at a definite premium that is paid each year in the same amount during the entire lifetime of the insured


insurance purchased by physicians and hospitals to cover the cost of being sued for malpractice

obstetricians have to pay high rates for malpractice insurance


sharing the risk by insurance companies; part or all of the insurer's risk is assumed by other companies in return for part of the premium paid by the insured

reinsurance enables a client to get coverage that would be too great for any one company to assume


insuring yourself by setting aside money to cover possible losses rather than by purchasing an insurance policy


low-cost insurance that is valid only for a stated period of time and has no cash surrender value or loan value

term insurance is most often associated with life insurance policies


group insurance that entitles members to services of participating hospitals and clinics and physicians


property that your creditor can claim in case you default on your obligation

bankers are reluctant to lend without good security


money given as security for an article acquired for temporary use

his deposit was refunded when he returned the car


a partial payment made at the time of purchase; the balance to be paid later


(law) the payment of a debt or fulfillment of an obligation

the full and final satisfaction of the claim


something of value given by one person to another to bind a contract


money given by a buyer to a seller to bind a contract


(law) a security entered into before a court with a condition to perform some act required by law; on failure to perform that act a sum is forfeited


a deposit of personal property as security for a debt


(criminal law) money that must be forfeited by the bondsman if an accused person fails to appear in court for trial


the amount of collateral a customer deposits with a broker when borrowing from the broker to buy securities


a fund that a customer has entrusted to a securities brokerage

you can't get a brokerage account unless you have $20,000


an account with a securities brokerage whose transactions are settled on a cash basis


a brokerage firm account that parents have created for a minor


an account with a securities brokerage in which the broker extends credit


a conditional conveyance of property as security for the repayment of a loan


a security interest taken by the seller in return for credit


a mortgage that has priority over all mortgages and liens except those imposed by law


a mortgage that is subordinate to a first mortgage


a loan to buy some personal item; the item (or chattel) is security for the loan


a security pledged for the repayment of a loan


a collateral agreement to answer for the debt of another in case that person defaults


assets in the form of material possessions


an abundance of material possessions and resources


Whilst that for which all virtue now is sold, and almost every vice--almighty gold


wealth in the form of money or property owned by a person or business and human resources of economic value


that car is too expensive for my pocketbook


the necessary means (especially financial means)


wealth available for investment in new or speculative enterprises


assets available for use in the production of further assets


capital available for the operations of a firm (e.g. manufacturing or transportation) as distinct from financial transactions and long-term improvements


a statement of recent transactions and the resulting balance


oewn-income_statement-n oewn-earnings_report-n oewn-operating_statement-n oewn-profit-and-loss_statement-n

a financial statement that gives operating results for a specific period


(finance) an account of the net value of a business at a specified date


(economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities


capital as contrasted with the income derived from it


capital needed to set up a new business or enterprise


oewn-funds-n oewn-finances-n oewn-monetary_resource-n oewn-cash_in_hand-n oewn-pecuniary_resource-n


the funds held by a gambling house or the dealer in some gambling games

he tried to break the bank at Monte Carlo


who controls the purse strings in this family?


a roll of currency notes (often taken as the resources of a person or business etc.)


the funds of a government or institution or individual


the total stock of money in the economy; currency held by the public plus money in accounts in banks


a measure of the money supply; includes currency in circulation plus demand deposits or checking account balances


a measure of the money supply; M1 plus net time deposits (other than large certificates of deposit)


a measure of the money supply; M2 plus deposits at institutions that are not banks (such as savings and loan associations)


a legislative appropriation designed to ingratiate legislators with their constituents


the treasury of a public institution or religious order


a subordinate treasury or place of deposit


a state treasury or exchequer or a royal treasury; originally the public treasury of Rome or the emperor's private purse


a reserve of money set aside for some purpose


the pooled money that is invested in assets


a mutual fund that is traded on a stock exchange


a mutual fund whose assets are stocks on a given list


a fund which, if borrowed or used, is intended to be replenished so it may be loaned or spent repeatedly


a fund accumulated regularly in a separate account and used to redeem debt securities


a fund that a customer has entrusted to a bank and from which the customer can make withdrawals


an account at a post office that can be used in similar ways to an account at a bank


a fund reserved to pay workers' pensions when they retire from service


a fund accumulated to finance a war (or a political campaign)


a fund for buying votes or bribing public officials


something (as property) held by one party (the trustee) for the benefit of another (the beneficiary)

he is the beneficiary of a generous trust set up by his father


a trust in which the trustee must perform certain duties


a trust that enables a person to avoid possible conflict of interest by transferring assets to a fiduciary; the person establishing the trust gives up the right to information about the assets


a trust in which the trustee performs no active duties


a trust created for charitable or religious or educational or scientific purposes


a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more


a trust created by a court (regardless of the intent of the parties) to benefit a party that has been wrongfully deprived of its rights


a trust created by a court when it is judged that it was the intention of the parties to create a trust


a trust created by the free and deliberate act of the parties involved (usually on the basis of written documentation)


a trust that gives the trustee discretion to pay the beneficiary as much of the trust income as the trustee believes appropriate


an investment trust that can buy only those securities listed when the trust was organized


a trust created and operating during the grantor's lifetime


a trust created to maintain a beneficiary but to be secure against the beneficiary's improvidence


a trust that is created under a will and that becomes active after the grantor dies


oewn-savings_account_trust-n oewn-savings_bank_trust-n oewn-trust_account-n oewn-trustee_account-n oewn-Totten_trust-n

a savings account deposited by someone who makes themselves the trustee for a beneficiary and who controls it during their lifetime; afterward the balance is payable to the previously named beneficiary


an agreement whereby persons owning stock with voting powers retain ownership while transferring the voting rights to the trustees


a bank account against which the depositor can draw checks that are payable on demand


a bank account that accumulates interest


a savings account in which the deposit is held for a fixed term or in which withdrawals can be made only after giving notice or with loss of interest


a savings account showing no activity (other than posting interest) for some specified period

the dormant account reverted to the state under escheat laws


a savings account in which deposits and withdrawals are recorded in the depositor's passbook


a highly liquid debt instrument with maturities of less than three months


a debt instrument issued by a bank; usually pays interest


oewn-support-n oewn-keep-n oewn-livelihood-n oewn-living-n oewn-bread_and_butter-n oewn-sustenance-n

each child was expected to pay for their keep


oewn-support-n oewn-financial_support-n oewn-funding-n oewn-backing-n oewn-financial_backing-n

financial resources provided to make some project possible

the foundation provided support for the experiment


resources available to meet expenses (especially legislation for raising revenue for a government)


oewn-comforts-n oewn-creature_comforts-n oewn-amenities-n oewn-conveniences-n

things that make you comfortable and at ease


means of maintenance of a family or group


minimal (or marginal) resources for subsisting

social security provided only a bare subsistence


(finance) profits that are not paid out as dividends but are added to the capital base of the corporation


a supply of something available for future use

he brought back a large store of Cuban cigars


a store or supply of something (especially of food or clothing or arms)


supplies (as food or clothing or ammunition) issued by the government


a supply of seeds (or tubers) reserved for planting


good quality seeds (as kernels of corn) that are reserved for planting


something kept back or saved for future use or a special purpose


a supply or stock held in reserve for future use (especially in emergencies)


a place for storing whole blood or blood plasma

the Red Cross created a blood bank for emergencies


a place for storing and preserving corneas that are obtained from human corpses immediately after death; used for corneal transplantation to patients with corneal defects


a place where food is contributed and made available to those in need

they set up a food bank for the flood victims


any assets that are concealed until they can be used advantageously


land retired from crop cultivation and planted with soil-building crops; government subsidies are paid to farmers for their retired land


reserves that do not show up on the balance sheet (as by understating values)


a hidden reserve that can be used to adjust quarterly earning reports


funds taken out of earnings to provide for anticipated future payments


oewn-valuation_reserve-n oewn-valuation_account-n oewn-allowance-n oewn-allowance_account-n

a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets


any possession that is highly valued by its owner

the children returned from the seashore with their shells and other treasures


accumulated wealth in the form of money or jewels etc.

the pirates hid their treasure on a small island in the West Indies


treasure of unknown ownership found hidden (usually in the earth)


any of the less common and valuable metals often used to make coins or jewelry


a transparent piece of diamond that has been cut and polished and is valued as a precious gem


a transparent piece of ruby that has been cut and polished and is valued as a precious gem


a smooth lustrous round structure inside the shell of a clam or oyster; much valued as a jewel


a transparent piece of emerald that has been cut and polished and is valued as a precious gem


a transparent piece of sapphire that has been cut and polished and is valued as a precious gem


anything that is generally accepted as a standard of value and a measure of wealth in a particular country or region


the value behind the money in a monetary system


a monetary standard under which the basic unit of currency is defined by a stated quantity of gold


a monetary standard under which the basic unit of currency is defined by a stated quantity of silver


a monetary standard under which the basic unit of currency is defined by stated amounts of two metals (usually gold and silver) with values set at a predetermined ratio


something that can be used as an official medium of payment


a government-issued stamp that can be used in exchange for food


arrangement for deferred payment for goods and services


a line of credit extended for personal or household use


a loan made by a bank; to be repaid with interest on or before a fixed date


a bank loan granted for the use of a business


oewn-home_loan-n oewn-home_equity_credit-n oewn-home_equity_loan-n oewn-equity_credit_line-n

a loan secured by equity value in the borrower's home


a loan repaid with interest in equal periodic payments


a consumer credit line that can be used up to a certain limit or paid down at any time


credit extended by a business to a customer


a charge account that does not have to be paid to zero balance


a card (usually plastic) that assures a seller that the person using it has sufficient means of payment and that the issuer will see to it that the seller receives payment for the merchandise delivered


a card that is used instead of cash to make telephone calls


a payment card that entitles the holder to receive cash


a card (usually plastic) that enables the holder to withdraw money or to have the cost of purchases charged directly to the holder's bank account


a plastic card containing a microprocessor that enables the holder to perform operations requiring data that is stored in the microprocessor; typically used to perform financial transactions


a document ordering the payment of money; drawn by one person or bank on another


a bill of exchange that is drawn in one country and made payable in another


a bill of exchange that is both drawn and made payable in the same country


a draft for the amount of a dishonored draft plus the costs and charges of drafting again


a bill of exchange for a specific purchase; drawn on the buyer by the seller and bearing the buyer's acceptance


the system by which one currency is exchanged for another; enables international transactions to take place


credit available at low rates of interest


a surplus or excess of money or merchandise that is actually on hand and that exceeds expectations


a direct reduction in tax liability (not dependent on the taxpayer's tax bracket)


a credit opened by an importer with a bank in an exporter's country to finance an export operation


credit opened by an importer at a bank in his own country upon which an exporter may draw


oewn-credit_line-n oewn-line_of_credit-n oewn-bank_line-n oewn-line-n oewn-personal_credit_line-n oewn-personal_line_of_credit-n

the maximum credit that a customer is allowed


credit granted by a bank to a business concern for commercial purposes


a document issued by a bank that guarantees the payment of a customer's draft; substitutes the bank's credit for the customer's credit


a letter of credit given to a business concern for commercial purposes


a letter of credit issued by a bank or express company that is payable on presentation to any correspondent of the issuer


a draft drawn by a bank against funds deposited in another bank


an order of payment (such as a check payable to a shareholder) in which a dividend is paid


a written order for the payment of a sum to a named individual; obtainable and payable at a post office


credit provided by a bank in honoring a customer's overdrafts


money deposited in a bank or some similar institution


a bank deposit from which withdrawals can be made without notice


a certificate of deposit from which withdrawals can be made only after advance notice or at a specified future date


a time draft drawn on and accepted by a bank


a written order directing a bank to pay money


a check that is dishonored on presentation because of insufficient funds

issuing a bad check is a form of larceny


a bank check drawn on insufficient funds at another bank in order to take advantage of the float


a bank check that has been fraudulently altered to increase its face value


a blank check provided by a bank for the convenience of customers who are making withdrawals


a check given by the British government to someone who is unemployed; it can be cashed either at a bank or at the post office


a check issued in payment of wages or salary


a check containing certification that the person who issued the check has sufficient funds on deposit to cover payment


a check drawn against funds deposited in your personal checking account


oewn-cashier-ap-s_check-n oewn-treasurer-ap-s_check-n oewn-cashier-ap-s_cheque-n oewn-treasurer-ap-s_cheque-n

a check issued by the officer of a bank on the banks own account (not that of a private person)


a check that has been signed but with the amount payable left blank


a monthly payment made to someone who has become disabled and is unable to work


a check reimbursing an aged person for the expenses of health care


a regular payment to a person that is intended to allow them to subsist without working


oewn-old-age_pension-n oewn-retirement_pension-n oewn-retirement_check-n oewn-retirement_benefit-n oewn-retirement_fund-n oewn-superannuation-n

a monthly payment made to someone who is retired from work


the most common medium of exchange; functions as legal tender

we tried to collect the money he owed us


the official currency issued by a government or national bank


British money; especially the pound sterling as the basic monetary unit of the UK


oewn-boodle-n oewn-bread-n oewn-cabbage-n oewn-clams-n oewn-dinero-n oewn-dough-n oewn-gelt-n oewn-kale-n oewn-lettuce-n oewn-lolly-n oewn-lucre-n oewn-loot-n oewn-moolah-n oewn-pelf-n oewn-scratch-n oewn-shekels-n oewn-simoleons-n oewn-sugar-n oewn-wampum-n


paper money of little value issued on insufficient security


money (or other benefits) obtained as a subsidy


coins of regular issue whose face value is greater than their intrinsic value


the metal or paper medium of exchange that is presently used


currency of the major financial and industrial countries held in those countries for the purpose of lending and borrowing


paper currency in denominations less than the basic monetary unit


prompt payment for goods or services in currency or by check


there is a desperate shortage of hard cash


a currency that is not likely to depreciate suddenly in value

the countries agreed to conduct their bilateral trade in hard currency, replacing previous barter arrangements


currency issued by a government or central bank and consisting of printed paper that can circulate as a substitute for specie


money received in return for its equivalent in a larger denomination or a different currency

he got change for a twenty and used it to pay the taxi driver


the balance of money received when the amount you tender is greater than the amount due

I paid with a twenty and pocketed the change


oewn-coinage-n oewn-mintage-n oewn-specie-n oewn-metal_money-n


coins of small denomination regarded collectively


a flat metal piece (usually a disc) used as money


oewn-bezant-n oewn-bezzant-n oewn-byzant-n oewn-solidus-n

a gold coin of the Byzantine Empire; widely circulated in Europe in the Middle Ages


any of various former European coins of different denominations


formerly a gold coin of various European countries


an old silver Spanish coin; worth 8 reales


an English coin worth one twentieth of a pound


a United States coin worth one tenth of a dollar


a United States coin worth one twentieth of a dollar


a United States or Canadian coin worth one fourth of a dollar

he fed four quarters into the slot machine


a United States coin worth half of a dollar


a coin worth one-hundredth of the value of the basic unit


a former United Kingdom silver coin; United Kingdom bronze decimal coin worth two pennies


former cupronickel coin of the United Kingdom equal to three pennies


a former English silver coin worth four pennies


a small coin of the United Kingdom worth six pennies; not minted since 1970


a coin used in Great Britain since 1971 worth one hundredth of a pound


the dollar coin has never been popular in the United States


a United States coin worth one dollar, depicting Susan B. Anthony


a former gold coin in the United States worth 20 dollars


a former gold coin in the United States worth 10 dollars


a former gold coin in United States worth 5 dollars


a former British gold coin worth 21 shillings


a former British bronze coin worth a quarter of a penny


any of various large ancient Greek coins


any of the various silver or gold coins of ancient Greece


a former French coin of low denomination; often used of any small amount of money


specially minted silver coins that are distributed by the British sovereign on Maundy Thursday


money that the government declares to be legal tender although it cannot be converted into standard specie


oewn-bill-n oewn-note-n oewn-government_note-n oewn-bank_bill-n oewn-banker-ap-s_bill-n oewn-bank_note-n oewn-banknote-n oewn-Federal_Reserve_note-n oewn-greenback-n

a piece of paper money (especially one issued by a central bank)

he peeled off five one-thousand-zloty notes


formerly a bank note issued by the United States Treasury and redeemable in silver


negotiable debt obligations of the United States government which guarantees that interest and principal payments will be paid on time


a short-term obligation that is not interest-bearing (it is purchased at a discount); can be traded on a discount basis for 91 days


a debt instrument with maturities of 10 years or longer


securities with maturities of 1 to 10 years; sold for cash or in exchange for maturing issues or at auction


oewn-dollar-n oewn-dollar_bill-n oewn-one_dollar_bill-n oewn-buck-n oewn-clam-n


an excess of liabilities over assets (usually over a certain period)

last year there was a serious budgetary deficit


an excess of the federal government's spending over its revenue


a payment that is due (e.g., as the price of membership)

the society dropped him for non-payment of dues


the liability of a firm's owners for no more than the capital they have invested in the firm


money or goods or services owed by one person to another


the debt of the national government (as distinguished from the debts of individuals and businesses and political subdivisions)


the total of the nation's debts: debts of local and state and national governments; an indicator of how much public spending is financed by borrowing instead of taxation


the maximum borrowing power of a governmental entity


a limit set by Congress beyond which the national debt cannot rise; periodically raised by Congress


a promise to pay a specified amount on demand or at a certain time


the temporary provision of money (usually at interest)


a loan by a lender to a customer without the use of a third party; direct lending gives the lender greater discretion in making loans


a loan that is shared by a group of banks that join to make a loan too big for any one of them alone


a loan that establishes consumer credit that is granted for personal use; usually unsecured and based on the borrower's integrity and ability to pay


a personal loan to purchase an automobile


one percent of the total principal of a loan; it is paid at the time the loan is made and is independent of the interest on the loan


a loan on real estate that is usually secured by a mortgage


a loan that is payable on or before a specified date


the original amount of a debt on which interest is calculated


the right to take another's property if an obligation is not discharged


lien permitting an artisan to retain possession of a piece of work until has been paid for


lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable


a lien on all the property owned by a debtor and not just a specific property


lien on a debtor's property that is granted to a creditor by court judgment; lien may be enforced by having the sheriff seize the property and hold a sheriff's sale


lien on a tenant's property for the satisfaction of unpaid rent or property damage; the landlord is given the status of a preferred creditor with regard to the tenant's property


lien to secure payment for work and materials in erecting or repairing a building or other structure


the extension of a mechanic's lien to include payment for work on automobiles


a lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes


lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien)


right of a warehouseman to retain goods until all storage charges have been paid


a charge against property (as a lien or mortgage)


the assessment for repairs outraged the club's membership


a written account of ownership or obligation


a document or receipt certifying release from an obligation or debt


a document that can serve as legal evidence of a transaction

they could find no record of the purchase


a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets


oewn-ledger-n oewn-leger-n oewn-account_book-n oewn-book_of_account-n oewn-book-n

a record in which commercial accounts are recorded

they got a subpoena to examine our books


ledger showing the accumulated costs classified in various ways


the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)


details of an account supporting the amount stated in the general ledger


an account that shows totals of amounts entered in a subsidiary ledger


a ledger in which transactions have been recorded as they occurred


a written record of a commercial transaction


an accounting entry made at the end of an accounting period to allocate items between accounting periods


an accounting entry acknowledging income or capital items


an accounting entry acknowledging sums that are owing


a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts


account of payments received; usually the right side of a financial statement


account of payments owed; usually the left side of a financial statement


a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made


a method of accounting in which each item is entered as payments are received or made


an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free


a creditor's accounts of money owed to him; normally arise from the sale of products or services


your right in a promissory note in which the maker promises to pay a certain amount of money at a certain time


a debtor's accounts of money he owes; normally arise from the purchase of products or services


a note promising to pay a certain amount of money at a certain time


an account compiled at the end of an accounting period to show gross and net profit or loss


that part of the earnings of a corporation that is distributed to its shareholders; usually paid quarterly


a dividend paid in stock rather than in cash


a dividend paid in addition to the regular dividend


a dividend paid to compensate shareholders for losses resulting from a change in the dividend schedule


short for dividend; especially one paid by a cooperative society


an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification


equality between the totals of the credit and debit sides of an account


the difference between the totals of the credit and debit sides of an account


oewn-balance_of_trade-n oewn-trade_balance-n oewn-visible_balance-n oewn-trade_gap-n

the difference in value over a period of time of a country's imports and exports of merchandise

a nation's balance of trade is favorable when its exports exceed its imports


the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves


a minimum credit balance that a bank may require a borrower to keep on deposit as a condition for granting a loan; a common requirement for establishing a line of credit at a bank

the compensating balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged


the difference in value over a period of time of a country's imports and exports of services and payments of property incomes


a system of recording all of a country's economic transactions with the rest of the world over a period of one year

a favorable balance of payments exists when more payments are coming in than going out


that part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments


a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality


an inspection of the accounting procedures and records by a trained accountant or CPA


an audit of limited scope (limited in time span or confined to particular accounts etc.)


(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data


an auditing procedure based on ratios among accounts and tries to identify significant changes


an account to which salespersons or executives can charge travel and entertainment expenses


a slip of paper included with your pay that records how much money you have earned and how much tax or insurance etc. has been taken out


a book in which names and transactions are listed


(accounting) the value of a firm's current assets including raw materials and work in progress and finished goods


an insignificant sum of money; a trifling amount


the purse barely covered the winner's expenses


a sum of money spoken of as the contents of a money purse

he made the contribution out of his own purse


the amount (of money or goods or services) that is considered to be a fair equivalent for something else

he tried to estimate the value of the produce at normal prices


Esau sold his birthright to Jacob for a mess of pottage


the amount that something in scarce supply is valued above its nominal value


a record of deposits and withdrawals and interest held by depositors at certain banks


a book issued to holders of checking accounts


a pawnbroker's receipt for articles taken as security


a written agreement (or property or money) delivered to a third party or put in trust by one party to a contract to be returned after fulfillment of some condition


an unsecured and unregistered short-term obligation issued by an institutional borrower to investors who have temporarily idle cash


a municipal debt instrument with a maturity of less than 2 years


an informal debt instrument; representing `I owe you'


a note that specifies the time (or times) of repayment


a debt instrument with a variable interest rate tied to some other interest rate (e.g. the rate paid by T-bills)


a plan and a room rate for providing a room and meals to guests at a hotel


a hotel plan that includes three meals daily


a hotel plan that includes breakfast and dinner (but not lunch)


a hotel plan that provides a full breakfast daily


a hotel plan that provides a continental breakfast daily


a formal declaration that documents a fact of relevance to finance and investment; the holder has a right to receive interest or dividends


a certificate whose value is recognized by the payer and payee; scrip is not currency but may be convertible into currency


a certificate documenting the shareholder's ownership in the corporation

the value of his stocks doubled during the past year


a security that is not subject to taxation


a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money; the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay the principal


a government bond that bears no interest or capital gains but enters the holder into lotteries


a type of security issued by a corporation (usually together with a bond or preferred stock) that gives the holder the right to purchase a certain amount of common stock at a stated price

as a sweetener they offered warrants along with the fixed-income securities


a warrant that expires on a stipulated date


a security that makes no interest payments but instead is sold at a deep discount from its face value


a certificate showing the interests of all parties in a business partnership


a certificate showing who is responsible in an individually owned business


a corporate security (usually bonds or preferred stock) that can be exchanged for another form of security (usually common stock)


a stock or bond that is not registered with the Securities and Exchange Commission and cannot be sold in the public market


a letter of intent saying that a letter security is being bought for investment and not for resale; avoids need for SEC registration


stock that has been bought back by the issuing corporation and is available for retirement or resale; it is issued but not outstanding; it cannot vote and pays no dividends


shares in a corporation that entitle the shareholder to voting and proxy rights


stock representing ownership of overvalued assets; stock of a corporation whose total worth is less than its invested capital


stock that has not been registered with the Securities and Exchange Commission and cannot be sold to the general public


a bond that has not been registered with the Securities and Exchange Commission and cannot be sold to the general public


a security that has been accepted for trading by one of the organized and registered securities exchanges in the US


a security traded in the over-the-counter market


stock that is not listed and traded on an organized exchange


a summary of intended expenditures along with proposals for how to meet them

the president submitted the annual budget to Congress


a budget is balanced when current expenditures are equal to receipts


a sum of money allocated for a particular purpose

the laboratory runs on a budget of a million a year


a sum of money voted by British Parliament each year for the expenses of the British royal family


a budget for current expenses as distinct from financial transactions or permanent improvements


a small fund of cash that a firm keeps for the payment of incidental expenses


cash for day-to-day spending on incidental expenses


money in the form of cash that is readily available

his wife was always a good source of ready cash


a draft payable at a specified future date


funds that will be supplied in an amount matching the funds available from other sources


the last line in an audit; the line that shows profit or loss


a payment card that allows the consumer to build a continuing balacne of debt, subject to interest being charged


oewn-value-added_tax-n oewn-VAT-n oewn-goods_and_service_tax-n oewn-GST-n

a tax based on the value of the goods collected by the end retailer


a currency based on the usage of cryptography to secure transactions


the total price charged for a product sold to a customer, which includes the manufacturer's cost plus a retail markup.

The average retail price for a new video game is approximately 60 US dollars.


the exchange rate in which the value of the currency is determined by the free market.

Floating exchange rates tend to be more volatile depending on the particular currency.


the total revenue a company or project collects from sales divided by the number of units sold over a period of time.


an interest rate charged by a central bank for very short term loans to other banks against an approved collateral.

Lending is via central banks, in particular the securities 'eligible for collateral' which are registered on lists; as a general rule, the Lombard rate (interest rate) is more or less one per cent above discount rate.


an estimated price that may or may not resemble an asset's market price.

A nominal price can be established as part of a negotiation, or as an initial price when a product has just been introduced.


the price for a good or service, less any sales tax or VAT the buyer pays and plus any subsidy the seller receives.

Even though the basic price was established a decade ago, some of our business partners want to raise it.


the price of a commodity such as a good or service in terms of another; i.e., the ratio of two prices.

Inflation makes it difficult for economic agents to immediately distinguish increases in the price of a good which are due to relative price changes from changes in the price which are due to inflation of prices.


an exchange rate for a currency where the government has decided to link the value to some valuable commodity like gold; a fixed exchange rate does not change according to market conditions.


a range of exchange rates for a currency where the government has decided to link the value to another currency or a basket of currencies; visited and adjusted regularly.


The buyer of a used car faces a variety of different transaction costs: the costs of finding a car and determining the car's condition, the costs of negotiating a price with the seller, and the costs of ensuring that the seller delivers the car in the promised condition.


the costs required to come to an acceptable agreement with the other party to the transaction, drawing up an appropriate contract and so on.


the costs of making sure the other party sticks to the terms of the contract, and taking appropriate action (often through the legal system) if this turns out not to be the case.


a means to quantify the total cost of quality-related efforts and deficiencies.


the costs of any activities and efforts that are designed to keep the product's potential defects from occurring.

Some example component items of the total prevention costs are: quality planning, quality training and workforce development, and product-design verification.


the costs that are incurred in assessing that products/services conform to the requirements.

Some example component items of the total appraisal costs are: field testing, test and inspection equipment, and quality audits.


the costs that arise from defects caught internally and dealt with by discarding or repairing the defective items.


the costs that arise from defects that actually reach customers.


the costs that arise from the products/services not conforming to the requirements.

Inspection is never completely effective, so appraisal costs stay high as long as the failure costs stay high.


any liability expected to be paid off in one year or less.


speculative dealing in stock exchange securities or foreign exchange.


a deficit that is related to the business or economic cycle.

Usually, the cyclical deficit is experienced at the low point of the business cycle when there are lower levels of business activity and higher levels of unemployment.


an obligation, especially a gambling debt based on a verbal promise, which is not legally enforceable but which is considered to be secured by the debtor's moral integrity.

I have to get him the money - it's a debt of honor.


an option where the buyer has the right to exercise at a set (always discretely spaced) number of times.

The Bermudan option is somewhat American and somewhat European—in terms of both option style and physical location.


liabilities that may be incurred by an entity depending on the outcome of a uncertain future event such as a court case.

Examples of contingent liabilities include outstanding lawsuits, product warranty, claims against the company not acknowledged as debts, and so forth.


a second or subsequent investment in the same thing.


costs that can easily be associated with a particular cost object.

Most cost estimates are broken down into direct costs and indirect costs.


a price dictated by any entity other than market forces.


money, or property that may readily be converted into money.


a one-time benefit payable for each child expected, born, or adpoted.


a way of calculating the depreciation of an asset whereby one subtracts a certain percentage of its current value each year.

When using the declining balance method, the salvage value is not considered in determining the annual depreciation, but the book value of the asset being depreciated is never brought below its salvage value, regardless of the method used.


a tax deduction for recovery of the cost of assets used in a business or for the production of income.


a fixed rate paid according to the quantity produced.

Factories today may receive the label "sweatshop" more because they have the long hours and poor working conditions, even if they pay an hourly or daily wage instead of a piece rate.


a stock that contains no ownership information and whose physical bearer is presumed to be the owner.

Bearer shares are banned in some countries, because of their potential for abuse.


capital which the business borrows from institutions or people; includes various debentures.

Capital contributed by the owner or entrepreneur of a business, and obtained, for example, by means of savings or inheritance, is known as own capital or equity, whereas that which is granted by another person or institution is called borrowed capital, and this must usually be paid back with interest.


an account balance in which debits exceed credits, and the customer owes the bank money.


an account balance in which credits exceed debits, and the bank owes money to the customer.


the owner's investment in the business which consists of the net assets of an entity.

The types of accounts and their description that comprise the owner's equity depend on the nature of the entity and may include: common stock, capital surplus, retained earnings, and reserve.


an allowance payable to employees who are given special assignments or perform additional duties.


shares held by the founders of a company; usually grant special privileges.


an ancient Greek silver coin equal to 1/2 drachm or 3 obols in value.


the use of only one metal (such as gold or silver) in the standard currency of a country, or as a standard of monetary value.

A smaller disagreement which takes place relating to metallism is whether one metal should be used as currency (as in monometallism), or should there be two or more metals for that purpose (as in bimetallism).


a bank account with added services and extras.


an extra month's salary, in addition to a thirteenth salary, paid to employees according to different terms of law or contract of employment; mostly, it is equivalent to one full monthly salary.

Some institutions practice adding a fourteenth salary, fifteenth salary and successive bonuses for higher pay grades.


account that records any surplus after the revaluation of assets.

The increase in depreciation arising out of revaluation of fixed assets is debited to revaluation reserve and the normal depreciation to Profit and Loss account.


a reserve created by a company for both expected and unexpected expenses; not distributable as dividends.


tariff imposed on a foreign commercial entity as a form of reprisal.


a charge paid to the owner of an apartment building for electricity, lifts, maintenance, etc.


a charge paid for the take-off, landing and parking of aircraft, and the use of passenger facilities.


a tax levied by certain municipalities or regions, payable by visitors who stay in tourist accommodation longer than 24 hours for tourist, relaxation or training reasons.