| Subject | English | Icelandic |
| comp., MS | consolidated source document | samantekið frumskjal (A source document that documents a sum of product quantities and monetary amounts from more than one referenced source document of the same class) |
| comp., MS | source document | upprunaskjal (An original record that evidences the occurrence of one or more economic, resource flow, and accounting events. A source document is entered into a system that records, classifies, tracks, and reports on the economic resources exchanged or committed at the time of the event) |
| comp., MS | source document amount | upphæð í upprunaskjali (A monetary amount measurement that is documented on a source document) |
| comp., MS | split source document | uppskipt frumskjal (A source document that documents partial product quantities and monetary amounts from one referenced document of the same class) |