1. Revaluation reserve
• Revaluation reserve is an accounting term used when a company creates a line item on its balance sheet for the purpose of maintaining a reserve account tied to certain assets.
This line item can be used when a revaluation assessment finds that the carrying value of the asset has changed.
2. Detenu
• A prisoner is a person who is deprived of liberty against his or her will. This can be by confinement, captivity, or by forcible restraint.
Usage: The protestors were raising slogans against the police and were demanding early release of detenues.
3. Beleaguer
• Lay siege to.
Usage: He led a relief force to the aid of the beleaguered city.
• Put in a very difficult situation.
Usage: The board is supporting the beleaguered director.
4. Lampoon
• Publicly criticize someone or something by using ridicule.
Usage: The actor was lampooned by the press.
Synonyms: sarcasm, irony, satirize, mock, ridicule, caricature, burlesque, parody
5. Pithead
• The top of a mining pit or coal shaft.
Usage: The area surrounding the pithead was very dark.
6. Doctrine of Harmonious Construction
• Harmonious Construction is the thumb rule to interpretation of any statute.
• An interpretation which makes the enactment consistent, should be the aim of the Courts and also interpretation which avoids inconsistency between the various sections or parts of the statute should be adopted.
7. Smattering
• A slight superficial knowledge of a language or subject.
Usage: The articles are a smattering of bioethics and bioengineering, astronomy, epidemiology, and environmental issues.
• A small amount of something.
Usage: A smattering of snow.
8. Beeline
• A straight line between two places.
Usage: The two immediately made a beeline for the dressing rooms without a second glance at anything else in the store
9. Repugnancy
• Inconsistency or incompatibility of ideas or statements.
Usage: Words in a contract will be given their ordinary meaning unless it produces repugnancy.
10. Multiplier
• In macroeconomics, a multiplier is a factor of proportionality that measures how much an endogenous variable changes in response to a change in some exogenous variable
Usage: Students might have been surprised to see they were being asked to work out the rate of inflation, the elasticity or the multiplier.
