Analysis of the sentence structure:
The sentence "Accounting terms are used in the business world." is not a passive voice sentence.

Explanation:

Subject-Verb Relationship:
- In this sentence, the subject "accounting terms" is performing the action of being used in the business world.
- The verb "are used" indicates that the subject is actively engaged in the action.

Active vs. Passive Voice:
- In an active voice sentence, the subject performs the action stated by the verb.
- In a passive voice sentence, the subject receives the action of the verb.
- Passive voice construction usually involves a form of "to be" (such as "is," "are," "was," "were") followed by a past participle verb.

Identification of Passive Voice:
- If the sentence had been in passive voice, it would have been structured like this: "Accounting terms are used in the business world by businesses."
- In this revised sentence, the subject "accounting terms" receives the action of being used, making it a passive construction.
Therefore, based on the analysis of the sentence structure and the active nature of the subject "accounting terms," it can be concluded that the sentence "Accounting terms are used in the business world." is not in the passive voice.