EXPENDABLE is something that can be used and discarded without hurting the end product or the companys viability.
MEMORANDUM ACCOUNT see SPECIAL MEMORANDUM ACCOUNT.
AUDITOR is an accountant usually certified by a national professional association of accountants, if one exists in the corporation's country, or certified by another countrys recognized national association of accountants. Corporations will often work with both internal auditors and external auditors.
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