| arm's length transaction | urus niaga tulus | EKO |
| arm's length pricing | penentuan harga selengan | EKO |
| arm's length crude price | harga minyak mentah selengan | EKO |
| arm's length bargaining | rundingan selengan | EKO |
| Aitken's generalized least square estimator | penganggar kuasa dua terkecil teram Aitken | EKO |
| agent's lien | lien ejen | PERD |
| agent's commission | komisen ejen | INS |
| agent's authority | kuasa ejen | INS |
| accountant's responsibility | tanggungjawab akauntan | AKAUN |
| accountant's liability policy | polisi liabiliti akauntan | PERD |