The date to which accounts are made up for a company. When a company is incorporated, it will.

A term used in company accounts where income is due or a cost is incurred during an accounting.

Insurance which pays benefits in the event of an accident. Items typically covered are medical.

International Aeronautical and Maritime Search and Rescue Manual

Charterparty or Charter Party

Hull and Machinery

A material that extracts one or more substances from a fluid (gas or liquid) medium on contact, and which changes physically and/or chemically in the process. The less volatile of the two working fluids in an absorption cooling device.

Maintenance And Repair

Overseas Private Investment Corporation.

Quadruple Screw

Pipes made of heavy cast iron or steel through which the anchor chain runs; placed in the ship's bow on each side of the stem, or in some cases also at the stern when a stern anchor is used.

Also 'account payee only'. Words written on the face of a cheque between two parallel diagonal.

A multipurpose ship that can carry ore, heavy dry bulk goods and oil. Although more expensive to build, they ultimately are more economical because they can make return journeys with cargo rather than empty as single-purpose ships often must.

A film on a metal surface resulting from an electrolytic treatment at the anode..

Eastern Dredging Association

Electrode reaction equivalent to a transfer of positive charge from the electronic to the ionic conductor. An anodic reaction is an oxidation process. An example common in corrosion is: Me -> Me(+n) + n(e-)

Abbreviation for "Uniform Freight Classification."

(See CCS or CS)

Azimuthing Stern Drive.

A statement by a commodity broker to a client when a futures transaction is closed out. Sometimes.