2. Average Method = Metode Rata-Rata 3. Book Value = Nilai Buku 4. Cash in Bank = Kas Dalam Bank/ Kas di Bank 5. Cash On Hand = Kas di Tangan 6. Deducation = Pengurangan 7. Economic Life = Umur Ekonomi 8. Fiscal Year = Tahun Pajak 9. Furniture and fixture = Peralatan 10. General Journal = Jurnal Umum 11. Home office = Kantor Pusat 12. Internal Auditor = Pemeriksaan Internal 13. Loss From Operation = Rugi Usaha 14. Mixed Account = Rekening Campuran 15. Negative Assurance = Jaminan Negatif 16. Trade Discounts = Potongan Perdagangan 17. Two Bin System = System Dua Bin 18. Voluntary Contribution = Simpanan Sukarela 19. Working In Process = Barang Dalam Proses 20. Write Off Method = Metode Penghapusan