Selasa, 03 Maret 2015

Istilah Istilah Akuntansi



A
  •  Account = Perkiraan
  • Account Receivable = Piutang Dagang
  •  Account From = Bentuk Perkiraan
  •  Account Not Current = Pos-Pos Yang Tidak Lancar
  • Account Payable = Hutang Lancar
  •  Account Payable Ledger= Buku Besar Hutang
  •  Account Receivable Statement= Dartar Piutang Usaha
  • Account Payable Subsidiary Ledger = Buku Tambahan Piutang
  • Accountant = Akuntan
  •  Accountant Fee Expense = Biaya Akuntan
  •  Accountant Public = Akuntan Publik
  •  Accounting = Akuntasi
  •  Accounting Assumption = Asumsi Akuntansi
  •  Accounting Cycle = Sirklus Akuntansi
  •  Accounting Data = Data Akuntansi
  •  Accounting Department = Departemen Akuntansi
  •  Accounting Equation = Persaman Akuntansi
  •  Accounting Income = Laba Akuntansi
  •  Accounting Information = Informasi Akuntansi
  •  Accounting Instruction = Intruksi Akuntansi
  •  Accounting Management = Manajement Akuntansi
  •  Accounting Method = Metode Akuntansi
  •  Accounting Period = Periode Akuntansi
  • Accounting Principle = Akuntansi Dasar
  • Accounting Procedure = Prosedur Akuntansi
  • Accounting Responsibility = Akuntansi Pertanggung Jawaban
  • Accounting System = Sistem Akuntansi
  •  Accounts Inter Company = Rekening Antar Perusahan
  • Accrued Expense = Biaya Yang Akan Di Bayar
  • Accrued Expense Payable = Beban Terhutang
  • Accrued Payroll Payable = Utang Gaji
  • Accrued Inters Payable = Bunga Terhutang
  • Accrued Revenue = Pendapatan Yang Akan Diterima
  •  Accrued Tax Payable = Hutang Pajak
  •  Accrued Wages Payable = Upah Terhutang
  • Accumulated Depletion = Akumulasi Deplesi
  •  Accumulated Depreciation = Akumulasi Penyusutan
  •  Actual Amount = Jumlah Sesungguhnya
  •  Actual Cost ( Arti Islilahnya ) Biaya Sesungguhnya
  • Actual Factory Overhead = Beban Overhead Sesungguhnya
  • Actual Liability=Hutang Nyata
  • Actual Price= Harga Sesungguhnya
  • Actual Quantity = Kwalitas Sesungguhnya
  • Adjusted Balance = Saldo Setelah Penyesuaian
  •  Adjusted Trial Balance = Neraca Saldo Penyesuaian
  • Adjusting Entries = Ayat Jurnal Penyesuaian
  • Additional Cost ( Istilahnya )=  Biaya Tambahan
  •  Advance From Customer = Uang Muka Langganan
  •  Advance Accounting = Akuntansi Lanjutan
  • Advertising Expense = Biaya Iklan
  • Adverse Opinion = Pendapatan Tidak Wajar
  •  Allowance For Inventory Decline To Market = Cadangan Penurunan Nilai Persediaan
  •  Allowance Method ( Artinya ) Metode Cadangan
  •  Allowance Account = Perkiraan Cadangan
  •  Allowance For Bad Debt = Cadangan Piutang Tak Tertagih
  •  Allowance For Doubt Full Account = Cadangan Pitang Ragu-Ragu
  • Allowance For Overvaluation Of Branch Merchandise = Cadangan Kenaikan Harga Barang Cabang
  • Amortization = Penyusutan Atas Harta Tak Berwujud
  •  Applied Factory Overhead Cost = Biaya Overhead Yang Dibebankan
  •  Annual Report ( Istilah ) Laporan Tahunan
  •  Asset ( Istilah ) Harta
  •  Asset Approach = Pendekatan Aktifa
  •  Asset Account = Perkiranan Harta
  • Audit Fee = Pendapatan Audit
  •  Assume = Asumsi
  • Audit Expense = Biaya Audit
  • Audit Programme = Program Pemeriksaan
  •  Audit Process = Proses Pemeriksaan
  • Audit Planning = Rencana Pereiksaan
  •  Auditor ( Islilahnya ) Pemerikasa Keuangan
  • Auditing = Pemeriksaan Keuangan
  •  Average Method = Metode Rata-Rata


B
  1.  Balance Sheet ( Arti Istilahnya )= Neraca
  2. Balance Per Bank = Saldo Menurut Bank
  3. Balance Per Book = Saldo Menurut Buku
  4.  Balance Sheet Account = Perkiraan Neraca
  5.  Balance Amount = Keseimbangan Jumlah
  6. Bank Payable = Hutang Bank
  7.  Balance Before Liquidation = Saldo Sebelum Likuidasi
  8.  Bank Reconciliation = Reconsiliasi Bank
  9.  Bank Service Charge = Bedan Administrasi Bank
  10. Bank Statement = Rekening Koran
  11. Bin Card ( Artinya ) Kartu Gudang
  12. Basic Financial Statement = Laporan Keuangan Pokok
  13. Beginning Balance = Saldo Awal
  14. Betterment = Perbaikan
  15.  Book Value = Nilai Buku
  16. Book Value Of Asset = Nilai Buku Aktifa
  17. Book Value Per Share = Nilai Buku Per Saham
  18. Branch ( Istilah Akuntansi ) Cabang
  19. Branch Merchandise = Barang Dagangan Cabang
  20. Branch Profit = Keuntungan Cabang
  21. Break Event = Pulang Pokok
  22. Break Even Piont = Titik Pulang Pokok
  23. Break Even Sales = Penjualan Pulang Pokok
  24. Budget ( Arti Istilahnya ) Anggaran
  25. Budget Variance = Selisih Anggaran
  26. Budget Flexible = Anggaran Flexsibel
  27. Budget Fixed = Anggaran Tetap
  28. Budget Cycle = Siklus Anggaran
  29. Budget Balance Sheet = Anggaran Neraca
  30.  By Product = Produksi Sampingan
  31.  Building ( Istilahnya ) Gedung
  32.  Business Entity = Kesatuan Usaha
C
  1.  Capital ( Info Intilah ) Modal
  2.  Capital Statement = Laporan Perubahan Modal
  3.  Capital Stock = Modal Saham
  4. Cash = Kas Cash Budget = Anggaran Kas
  5. Cash Count = Perhitungan Kas
  6. Cash Disbursement Journal = Jurnal Pengeluaran Kas
  7. Cash Discount = Potongan Yang Diberikan Atas Pembayaran Tunai
  8. Cash Flow ( Info Intilahnya )=  Alur Kas
  9. Cash Flow Cycle = Siklus Alur Kas
  10. Cash In Bank = Kas Dalam Bank/Kas Di Bank
  11. Cash On Hand = Kas Di Tangan
  12. Cash In Transit = Kas Dalam Perjalanan
  13. Cash Payment Journal = Buku Kas Pengeluaran
  14. Cash Receipt Journal = Buku Kas Penerimaan
  15. Cash Sales = Penjualan Tunai
  16. Closing Entries = Ayat Jurnal Penutup
  17.  Cost = Biaya
  18. Cost Accounting = Akuntansi Biaya
  19.  Cost Of Goods Avaible For Sales = Harga Pokok Barang Tersedia Untuk     Dijual
  20.  Cost Of Goods Manufactured = Harga Pokok Produksi
  21. Cost Of Goods Sold = Harga Pokok Barang Yang Di Jual (Harga Pokok Penjualan)
  22.  Currency = Mata Uang
  23. Currency Asset = Harta Lancar
  24. Currency Liabilities = Hutang Jangka Pendek
D
  1. Debit Note = Nota Debet
  2.  Debit Balance = Saldo Debet
  3.  Deduction = Pengurangan
  4. Defective Goods = Produk Rusak
  5. Deferred Gros Profit On Realization = Laba Kotar Yang Belum Direalisasikan
  6. Delivery Expense = Biaya Pengankutan
  7. Deposit Slip = Bukti Setoran
  8. Depreciation = Penyusutan
  9. Depreciation Expense = Biaya Penusutan
  10.  Determining Depreciation = Penetapan Penyusutan
  11. Direct Costing = Penetapan Biaya Langsung
  12. Direct Department Overhead Expense = Beban/Biaya Overhead Departemen Langsung
  13. Direct Expense = Biaya Langsung
  14. Direct Labor Cost Butget = Biaya Anggaran Buruh Langsung
  15. Direct Taxes = Pajak Langsung
  16. Direct Write Off = Penghapusan Langsung
  17. Discount = Potngan ( Harga )
  18. Dissolution = Pembubaran
  19. Dividend Stock = Deviden Saham
  20. Double Entry System = Sistem Pembukuan Berpasangan
  21.  Draft ( Info ) = Wesel
  22. Due Date = Tanggal Jatuh Tempo
E
  1.  Earned = Pendapatan
  2. Earning After Interest And Taxes = Pendapatan Sesudah Bunga Dan Pajak
  3. Earning After Tax = Pendapatan Sesudah Pajak
  4.  Economic Life = Umur Ekomoni
  5. Economic Order Quantity = Jumlah Pembelian Optimal
  6. Emergency Working Capital = Modal Kerja Darurat
  7.  Employee Earning Statement = Laporan Gaji Karyawan
  8. End Of Month Trial Balance = Daftar Saldo Akhir Bulan
  9. Ending Balance = Saldo Akhir
  10. Ending Inventory = Persediaan Akhir
  11. Entertaiment Expense = Biaya Entertain
  12. Entry = Ayat
  13.  Equipment = Peralatan
  14. Equities = Kekayaan
  15. Equity Ih Income Of Subsidiary Company = Laba Atas Anak Perusahaan
  16. Estimate Value = Nilai Taksi
  17.  Estimated Gross Provit = Taksiran Laba Koto
  18.  Evidence = Bukti-Bukti
  19. Except = Pengecualian
  20. Excess Of Cost Over Book Value Of Subsidiary Interest = Selisih Lebih Harga Pokok Di Atas Nilai Buku
  21.  Excess Value = Nilai Lebih
  22.  Exchange Rate = Nilai Tukar
  23.  Expected Actual Capacity = Kapasitas Yang Sesungguhnya Di Harapkan
  24.  Expected Rate Of Return = Tingkat Pengembalian Yang Diinginkan
  25. Expired = Kadarluasa
  26.  Expense = Biaya
  27.  External Audit = Pemeriksaan Ekternal
  28.  Extra Ordinary Gain = Pembelajan Yang Luar Biasa
  29.  Extra Ordinary Loss = Kerugian Yang Luar Biasa
  30.  Extra Ordinary Repairs = Perbaikan Luar Biasa
  31.  Extra Ordinary Retirement = Penarikan Aktiva Sebab Luar Biasa
F
  1.  Fiscal Year = Tahun Pajak
  2.  Fixed Asset Subsidiary Ledge = Buku Tambahan Harta Tetap
  3.  Fixed Asset Turnover = Perputaran Harta Tetap
  4. Fixed Capital Asset = Modal Kerja Tetap
  5.  Fixed Cast = Biaya Tetap
  6.  Fixed Efficency Variance = Penyimpangan Effisiensi Yang Tetap
  7.  Fixed Factory Overhead = Overhead Pabrik Yang Tetap
  8.  Flexible Budget = Anggaran Yang Berubah-Ubah
  9.  Floor = Batasan Bawah
  10. Flow Of Cost = Aliran Biaya
  11.  Flow Of Document = Peredaran Dokumen
  12.  Flow Of Funds = Aliran Dana
  13. Flow Of Work = Peredaran Kerja
  14.  Flowchart = Daftar Aliran
  15.  Fluctualing Method = Metode Fluktuasi
  16. Fluctuating Fund = Dana Berubah-Ubah
  17.  Foot Note = Catatan Kaki
  18.  Forecast Balance Sheet = Ramalan Neraca
  19. Forecast Income Statement = Taksiran Rugi Laba
  20. Form = Formulir
  21.  Four Collumn Ccount = Jurnal Empat Kolom
  22. Fraud = Kecurangan
  23.  Freight In = Ongkos Angkut Pembelian
  24. Freight On Material Purchasas = Beban Angkut Pembelian Bahan
  25.  Freight Out = Ongkos Angkut Penjualan
  26. Funds = Dana
  27.  Funds Statement = Laporan Sumber Dan Pengunan Dana
  28.  Furniture & Fixture = Peralatan
  29.  Fusion = Penggabungan
G
  1.  General Accounting = Aukuntansi Umum
  2.  General Ledger = Buku Besar
  3.  General Journal = Jurnal Umum
  4.  General And Administrative Expense = Biaya Umum Dan Administrasi
  5.  General Examination = Pemeriksaan Umum
  6.  General Assigment = Penegasan Umum
  7.  Government Financial = Keuangan Penerintah
  8.  Government Accunting = Akuntansi Pemerintah
  9.  Gross Method = Metode Kotor
  10.  Gross Loss = Rugi Kotor
  11.  Gross Profit= Laba Kotor
  12. Gross Profit Analysist = Analisa Laba Kotor
  13. Gross Provfi Metho = Metode Laba Kotor
  14.  Gross Profit On Sales = Laba Kotor Atas Penjualan
  15.  Gross Working Capital = Modal Kerja Kotor
  16.  Group Code = Kode Kelompok
  17.  Go Publik Compony = Perusahan Yang Menjual Saham Ke Masyarakat
H
  1.  Heating And Lighting Expense = Biaya Pemanasan Dan Penerangan
  2.  Hidden Reserves = Cadangan Rahasia
  3.  Historical Cost Accounting = Harga Perolehan Historis
  4.  Historical Cost = Biaya Historis
  5.  Home Office = Kantor Pusat
  6.  Horizon Analyst = Analisa Mendatar
  7.  Human Resource Accounting = Akuntansi Sumber Daya Manusia
I
  1.  Income = Laba
  2.  Income After Tax = Laba Sesudah Pajak
  3.  Income From Joint Venture = Laba Usaha Patungan
  4.  Income From Operation = Laba Usaha
  5.  Income Sharing Agreement = Persetujuan Penbagian Laba
  6. Income Statement = Laporan Rugi Laba
  7.  Income Statement Account = Pendekatan Laba Rugi
  8.  Income Summary = Iktiar Rugi Laba
  9. Incremental Cost = Biaya Tambahan
  10. Independent Auditor Report = Laporan Pemeriksaan Bebas
  11.  Indirect Expense = Biaya Tak Langsung
  12.  Indirect Departemental Expense = Biaya Departemen Tak Langung
  13.  Indirect Factory Cost = Biaya Pabrik Tak Langsung
  14.  Indirect Labor = Tenaga Kerja Tak Langsung
  15. Inderect Material = Bahan Baku Tak Langsung
  16.  Indirect Operatiing Expense = Biaya Usaha Tak Langsung
  17. Individual Priprietorship = Perusahan Perorangan
  18.  Inflation = Inflansi
  19. Information = Informasi
  20. Information System = Sistem Informasi
  21.  Initial Inventory = Persediaan Awal
  22. Initial Audit = Pemeriksaan Awal/Pertama Kali
  23. Input Tax = Pajak Masukan
  24. Installation Cost = Biaya Instalasi Atau Pemasangan
  25.  Installment = Angguran Atau Cicilan
  26.  Installment Contract Receivable = Piutang Penjualan Cicilan
  27.  Installment Method = Metode Cicilan
  28.  Installment Payable = Hutang Cicilan
  29. Installment Term Debt = Utang Jangka Menengah
  30.  Insurance Expense General = Biaya Asuransi Unum
  31. Insurance Expense Selling = Biaya Asuransi Penjualan
  32.  Intagible Asset = Aktiva Tak Berwujud
  33. Intangible Fixed Assets = Aktiva Tetap Tak Berwujud
  34. Intercompany Loans = Pinjaman Antar Perusahan
  35. Interest = Bunga
  36.  Interest Baering Note = Wesel Berbunga
  37.  Interest Expense = Biaya Bunga
  38.  Interest Factor = Faktor Bunga
  39. Interest Income = Pendapatan Bunga
  40.  Interest Ayable = Hutang Bunga
  41.  Interest Receivable = Piutang Bunga
  42.  Interim Statement = Laporan Sementara
  43.  Internal Audit = Pemeriksan Intern
  44.  Internal Auditor = Pemeriksan Internal
  45.  Internal Control = Pengawasan Internal
  46.  Internal Control Questioary = Pertanyaan Pengendalian Intern
  47.  Internal Finacing = Pembiayan Internal
  48.  Inventory = Persediaan
  49.  Inventory Balance = Saldo Persedian
  50.  Inventory Of Material = Persediaan Bahan Mentah
  51. Inventory Trun Over = Perputaran Persediaan
  52. Inventory Valuation = Penilaian Persediaan
  53. Invesment In Fund = Investasi Dalam Dana
  54. Invesment In Bond = Investasi Dalam Obligasi
  55. Invesment In Joint Venture = Investasi Dalam Usaha Patungan
  56. Invesment In Land = Investasi Dalam Bentuk Tanah
  57. Invesment In Life Insurance = Investasi Dalam Bentuk Asuransi Jiwa
  58. Invesment In Stock = Investasi Saham
  59. Investor = Orang Yang Menanamkan Modal
  60. Invoice = Faktur
J
  1. Job Order Cost = Biaya Pesanan
  2. Job Order Cost Sheet = Kartu Biaya Pesanan
  3. Job Order Cost System = Sistem Biaya Pesanan
  4. Job Time Ticket = Kartu Jam Kerja
  5. Joint Cost = Biaya Gabungan
  6. Joint Cost Of Capital = Biaya Penggunan Modal Bersama
  7. Joint Product = Produksi Gabungan
  8. Joint Venture = Usaha Patungan
  9. Joint Venture Books = Buku-Buku Usaha Patungan
  10. Journal = Buku Harian
  11.  Journal Entry = Ayat-Ayat Jurnal
  12. Journalizing = Menjurnal/ Penjurnalan
  13.  Judgment Sample = Sampel Pertimbangan
L
  1.  Labor = Tenaga Kerja
  2. Labor Budget = Anggaran Tenaga Kerja
  3.  Labor Cost = Biaya Tenaga Kerja
  4.  Labor Cost Control = Pengendalian Biaya Tenaga Kerja
  5. Labor Cost Report = Laporan Biaya Tenaga Kerja
  6. Labor Efficiency Ratio = Rasio Effiensi Tenaga Kerja
  7. Labor Efficiency Stasndar = Standar Effisinsi Tenaga Kerja
  8. Labor Efficiency Variance = Selisih Effiensi Upah
  9. Labor Fringe Benefit = Pendapatan Yang Diterima Tenaga Kerja
  10. Labor Performance Report = Laporan Pelaksanan Kerja
  11. Labor Rate Variance = Penyimpangan Tarif Tenaga Kerja
  12.  Land = Tanah
  13. Land Right = Hak Atas Tanah
  14. Last In First Out ( Lifo ) = Masuk Pertamakeluar Pertama
  15. Lease = Sewa
  16.  Lease Agreement = Kontrak Sewa Guna
  17.  Leaseing = Sewa Guna
  18.  Ledger = Buku Besar
  19.  Legal Capital = Modal Resmi
  20.  Lessee = Pihak Yang Menyewakan Guna Barang
  21.  Lessor = Pihak Yang Menyewa Guna Barang
  22.  Letter Of Comments = Surat Komentar
  23.  Letter Of Transmettal = Surat Penyerangan
  24.  Liabilities = Kewajiban
  25. Limited Liabilty = Tanggung Jawab Terbatas
  26.  Liquidating Deviden = Deviden Likiudasi
  27.  Liquidity = Kemampunan Bayar Hutang Jangka Pendek
  28.  Long From Report = Laporan Akuntansi Betuk Panjang
  29. Long Run Proof = Pengecekan Jangka Panjang
  30.  Long Term Debets = Utang Jangka Panjang
  31. Long Term Debet To Equity Ratio = Rasio Utang Jangka Panjang Terhadap Modal Sendiri
  32. Long Term Investment = Investasi Jangka Panjang
  33.  Long Term Liabilities = Hutang Jangka Panjang
  34.  Loss = Rugi
  35. Loss From Operation = Rugi Usaha
  36.  Loss On Realization = Realisasi Kerugian
  37.  Loss On Reduction Of Inventory = Rugi Penurunan Nilai Persdiaan
  38.  Loss On Repossession = Rugi Penarikan Kembali
  39.  Loss On Sale Of Invesment = Rugi Penjualan Investasi
  40. Loss On Trade In = Rugi Pertukaran
  41.  Loss Unit = Unit Yang Hilang
  42.  Lower Cost Or Market = Harga Beli Atau Harga Pasar Yang Lebih Rendah
  43.  Lumsump Purchase = Pembelian Secara Bulat
M
  1.  Machine = Mesin
  2. Maintenance Cost = Biaya Pemeliharana
  3.  Maintenance Departement Butget = Anggaran Departeman Pemeliharan
  4.  Maintenance Expense = Biaya Pemeliharan
  5.  Management Accounting = Akuntansi Manjemen
  6.  Management Advisory Service = Pelayanan Konsultasi Perusahaan
  7.  Management Audit = Pemeriksaan Manajemen
  8.  Management By Exception = Manjemen Dengan Pengecualian
  9.  Manufacturer = Pabrikan
  10. Manufacturing Company = Perusahan Pabrika
  11.  Manufacturing Cost = Biaya Pabrikasi
  12.  Manufacturing Overhead = Overhead Pabrik
  13.  Markdown Cancellation = Pembatalan Penurunan Harga
  14. Market Rate = Harga Pasar
  15. Market Value = Harga Pasar
  16.  Market Value At Split Off = Harga Jual Pada Titik Pisah
  17.  Market Value Of Rights = Harga Jual Hak Beli Saham
  18.  Market Value Of Stock Ex Right = Harga Pasar Saham Tampa Hak Beli Saham
  19.  Marketable Securities = Surat Berharga
  20.  Marketing = Pemasaran
  21.  Marketing Department = Departemen Pemasaran
  22.  Marketing Expense = Biaya Pemasaran
  23. Markup Cancellation = Pembatalan Kenaikan Harga
  24. Matching Cost With Revenue = Penetapan Pendapatan Dan Biaya
  25.  Material = Bahan Baku
  26. Material Account = Perkiraan Bahan Baku
  27.  Material In Control = Pengendalian Bahan Baku
  28.  Material In Process = Bahan Baku Dalam Proses
  29.  Material Ledger = Buku Besar Bahan Baku
  30.  Material Ledger Card = Kartu Bahan Baku
  31.  Material Mix Variance = Selisih Komposisi Bahan
  32. Material Price Variance = Penyimpangan Harga Bahan Baku
  33. Material Usage Prince Variance = Sesilsih Harga Pemakainan Bahan
  34. Material Yield Variance = Selisih Hasil Bahan
  35. Material Requisition = Permintaan Bahan Baku
  36.  Medical Expense = Biaya Pengobatan
  37.  Merchandise Inventory = Persediaan Barang Dagangan
  38.  Merchandise Inventory Turnover = Perputaran Persedian Barang Daganga
  39.  Merchandise Shipment On Consigment = Pengiriman Barang Konsinyasi
  40.  Merchandise Company = Perusahan Dagang
  41.  Mixed Account = Rekening Campuran
  42.  Mixed Opinion = Pendapat Campuran
  43.  Mortgage Bond = Obligasi Hipotik
  44. Mortgage Payable = Hutang Hipotik
  45.  Moving Average = Rata Rata Bergerak
N
  1. National Association Of Accounting = Asosiasi Akuntan Nasional
  2.  Natural Bussiness Year = Tahun Bisnis Alami
  3.  Negative Assurance = Jaminan Negative
  4. Net Asset = Aktifa Bersih
  5.  Net Earning =Pendapatan Bersih
  6.  Net Income = Keuntungan Bersih
  7. Net Income After Tax = Keuntungan Bersih Setelah Pajak
  8. Net Loss = Kerugian Bersih
  9.  Net Method = Metode Bersih
  10.  Net Profit = Laba Bersih
  11. Net Purchase = Pembelian Bersih
  12. Net Realizable Value = Nilai Bersih Yang Dapat Direalisasikan
  13.  Net Sales = Penjualan Bersih
  14. Net Worth = Kekayan Bersih
  15.  Nominal Accounts = Perkiraan Nominal
  16. Nominal Value = Nilai Nominal
  17.  Normal Balance= Istilah = Saldo Normal
  18.  Not Sufficient Fund = Dana Tidak Mencukup
  19.  Note Payable = Wesel Bayar
  20.  Note Receivable = Wesel Tagih
  21. Note Of Financial Statement = Catatan Atas Laporan Keuangan
  22. Notice Of Employment = Surat Perjanjian Kerja.
O
  1.  Observation Of Inventory = Pengamatan Persediaan
  2.  Observation Of Inventory Taking = Pengamatan Perhitungan Persediaan
  3. Occupancy Cost = Biaya Pendiaman Atau Penetapan
  4. Office Equipment = Peralatan Kantor
  5.  Office Salaries Expense = Biaya Gaji Bagian Kantor
  6. Office Supplies = Perlengkapan Kantor
  7. Office Supplies Expense = Biaya Perlengkapan Kantor
  8. One Time Voucher Procedure = Prosedur Pembuatan Voucher Sekaligus
  9.  One Write System = Sistem Sekali Tulis
  10. Open Item Statement = Surat Pernyatan Elemen-Elemen Terbuka
  11. Operating Assets = Akifa Atau Modal Oprasi
  12. Operating Expense = Biaya Usaha
  13.  Operating Sales Budget = Anggaran Operasional Penjualan
  14.  Operating Transaction = Transaksi Operasional
  15. Opinion = Pendapat
  16.  Opportunity Cost = Biaya Kesempataan
  17.  Ordering Cost = Biaya Pesanan
  18. Ordinary Repair = Reperasi Luar Biasa
  19.  Organization Chart = Stuktur Ogranisasi
  20.  Other General Expense = Biaya Umum Lainya
  21. Other Longterm Liabilities = Hutang Jangka Panjang Lainnya
  22.  Out Of Pocket Cost = Biaya Kantong Sendiri
  23.  Out Tax = Pajak Keluaran
  24.  Outlay = Pengeluaran
  25. Outstanding Check = Cek Beredar
  26.  Out Standing Stock = Saham Yang Beredar
  27. Over Time = Lembur
  28. Over All Cost Of Capital = Biaya Penggunan Modal Rata-Rata
  29. Over Applied Factory Overhead = Kelebihan Aplikasi Overhead Pabrik
  30.  Over Draft = Kelebihan Penarikan
  31. Over Stated = Terlalu Tinggi
  32.  Owners Equity = Modal Pemilik
  33.  Onnership Right = Hak Pemilik Perusahan.
P
  1. Partner In Charge = Partner Utama
  2. Partnership =Persekutuan
  3. Payable = Hutang
  4.  Payable To Defaulting Sub Souder = Hutang Kepada Pemesanan Saham
  5. Payment = Pembayaran
  6.  Percentage Depletion = Deplesi Persentase
  7.  Perferred St0ck Holder = Pemegang Saham Istimewa
  8. Performence Report = Laporan Pelaksanaan
  9.  Premium =Agio
  10. Premium Of Prepered Stock = Agio Saham Preferen
  11.  Premium On Bonds Payable = Agio Olbigasi
  12.  Premium On Stock = Agoi Saham
  13. Prepaid Advertising = Iklan Dibayar Dimuka
  14.  Prepaid Expense = Biaya Dibayar Dimuka
  15. Prepaid Insurance = Asuransi Dibayar Dimuka
  16. Prepaid Transportation = Transportation Sewa Dibayar Dimuka
  17.  Prepayment = Pembayaran Dimuka
  18.  Price Index = Indek Harga
  19. Primary Working Capital = Modal Kerja Perimer
  20.  Process Cost = Biaya Proses
  21.  Profssional Fess = Pendapatan Professional
  22. Profit = Laba
  23.  Proforma = Proyeksi
  24.  Progress Billing To Costomer = Harga Kontrak Yang Difakturkan
  25.  Property = Kekayan
  26.  Property Tax = Pajak Keayaan
  27.  Purchase = Pembelian
  28.  Purchase Discount = Potongan Pembelian
  29.  Purchase Invoice = Faktur Pembelian
  30. Purchase Journal = Buku Harian Pembelian
  31.  Purchase Method = Metode Pembelian
  32.  Purchase Order =Pesanan Pembelian
  33.  Purchase Requistion = Permintaan Pembelian
Q
  1. Qualified Opinion = Pendapat Wajar Tanpa Syarat
  2. Quick Ratio = Ratio Aktiva Tunai
R
  1. R & D Cost = Biaya Riset Dan Pengembangan
  2. Rate Of Return = Tingkat Pengembalian
  3. Rate Of Return On Net Worth = Rentabilitas Modal Sendiri
  4. Ratio Analysist = Analsa Ratio
  5.  Ratio Of Plant Asset To Long Term Liability = Perbandingan Harga Tetap Dengan Hutang Jangka Panjang
  6. Raw Material = Bahan Mentah
  7. Raw Material Investory = Persedianan Bahan Mentah
  8.  Raw Material Price Variance = Penyimpangan Harga Bahan Mentah
  9. Realized Gross Profit On Installment Sales = Realiasai Laba Kotor
  10.  Re Arrangement = Penyusunan Kembali
  11.  Receivable = Piutang
  12.  Receivable Collection Budget =Budget Pengumpulan Piutang
  13. Receivable Trun Over = Perputaran Piutang
  14.  Receivable Write Off = Penghapusan Piutang
  15.  Receiving Account = Laporan Penerimaan Barang
  16. Reciprocal Account = Perkiraan Berlawanan
  17. Recovable From Insurance Companies = Piutang Kepada Asuransi
  18.  Redemption Of Bound = Penghentian Obligasi
  19. Redemption Value = Nilai Penarikan
  20.  Refference = Petunjuk
  21. Registered Bonds = Daftar Obligasi
  22.  Related Partty Transaction = Transaksi Dengan Pihak Yang Mempunyai Hubungan Yang Istimewa
  23. Reliability = Dapat Dipercaya
  24. Rent Earned = Pendapatan Sewa
  25. Rent Income = Pendapatan Sewa
  26.  Re Odrder Point = Titik Pesanan Kembali
  27. Repair And Maintenance Expense = Biaya Perbaikan Dan Pemeliharan
  28.  Repeat Audit = Pemeriksaan Yang Berulang
  29.  Replacement Cost = Nilai Ganti
  30.  Report = Laporan
  31.  Report Form = Formulir Laporan
  32.  Report Frorm Balance Sheet = Neraca Bentuk Laporan
  33. Representative Letter Client = Surat Pernyatan Pelayanan
  34. Required Rate Of Return = Tingkat Pengembalian Yang Di Inginkan
  35. Resaerch And Development Budget Reserve = Anggaran Riset Dan Pengembangan Cadangan
  36. Residual Value = Nilai Sisa
  37. Responsibility Accounting = Akuntansi Pertanggung Jawaban
  38.  Responsibility Center = Pusat Pertanggung Jawaban
  39.  Responsibility Reporting Restated = Laporan Pertnggung Jawaban Disajikan Kembali
  40.  Restrition Of Diveden = Pembatasan Deviden
  41.  Retail Lifo Inventory Method = Metode Harga Eceran
  42. Retail Merchandsing = Barang Dagangan Dijual Dengan Eceran
  43.  Retail Method = Metode Eceran
  44.  Retained Earning = Laba Yang Ditahan
  45. Retained Earning Statement = Laporan Laba Yang Ditahan
  46. Retirement Of Bonds = Penarikan Obligasi
  47. Return On Invesment = Tingkat Pengembalian Investasi
  48.  Revaluation = Penerikan Kembali
  49.  Revennue = Pendapatan
  50.  Revenue Center = Pusat Penghasi Laba
  51.  Revenue Expenditure = Pengeluaran Pendapatan
  52.  Revenue Recognition = Pengakuan Pendapatan
  53.  Reversing Entries = Ayat Jurnal Pembalik
  54. Riel Material Invetory Turnover = Perputaran Persediaan Bahan Baku.
S
  1. Sefety Stock = Persediaan Bersih
  2.  Safe Harbor Rule = Aturan Perlindungan
  3. Saleries Allowance = Tunjangan Gaji
  4.  Salary Expense = Beban Gaji
  5. Sale On Account = Penjualan Kredit
  6. Sales = Penjualan
  7.  Sales Budget = Anggran Penjualan
  8.  Sales Discount = Potongan Penjualan
  9.  Sales Invoice = Faktur Penjualan
  10. Sales Journal = Buku Harian Penjualan
  11. Sales Mix Variance = Selesih Komposisi
  12. Sales Order = Order Penjualan
  13. Sales Return = Retur Penjualan
  14.  Sales Salaries Expense = Biaya Gaji Bagian Penjualan
  15.  Sales Salaries Payable = Hutang Gaji Bagian Penjualan
  16. Sales Tax = Pajak Penjualan
  17.  Salvage Value = Nilai Sisa
  18.  Sample Risk = Resiko Penarikan Contoh
  19.  Schedule Of Account Payable = Daftar Hutang
  20.  Schedule Of Account Receivable = Daftar Piutang
  21.  Schedule Of Factory Overhead = Daftar Overhead Pabrik
  22.  Scrap Value = Nilai Barang Sisa
  23.  Seasonal Working Capital = Modal Kerja Musiman
  24. Secured Bond = Obligasi Yang Dijamin
  25.  Selling Expense = Biaya Penjualan
  26.  Semifixed Cost = Biaya Semi Tetap
  27.  Separable Cost = Biaya Tambahan
  28.  Separation Report = Laporan Pemberhentian
  29. Service Firm = Perusahan Jasa
  30. Set Up Cost = Biaya Pesanan
  31. Share Holder = Pemegang Saham
  32.  Shipment On Installment Sales = Pengiriman Barang Cicilan
  33. Short Form Report = Laporan Akuntansi Bentuk Pendek
  34.  Shut Down Point = Titik Penutupan Usaha
  35.  Significant = Penting Cukup Berarti
  36.  Simple Average Of Cost = Metode Rata-Rata Sederhana
  37. Single Bookkeeping = Tata Buku Tunggal
  38. Single Entery System = Sistem Pembukuan Tunggal
  39.  Single Step = Langkah Tunggal
  40. Sinking Fund = Dana Pelunasan / Dana Pembayaran
  41. Slush Fund = Dana Taktis
  42. Social Benefit = Manfaat Social
  43.  Sole Proprietorship = Persahan Perseorangan
  44. Sound Value = Nilai Sehat
  45. Special Journal = Jurnal Khusus
  46. Specified Order Of Closing =Metode Urutan Alokasi Yang Diatur
  47. Spoilage = Produksi Cacat
  48.  Spoiled Goods = Pruduk Cacat
  49.  Standar Of Reporting = Norma Pelaporan Pemeriksaan
  50. Statement By Director = Surat Pernyatanan Langanan
  51. Statement Of Changes Financial Position = Laporan Perubahan Dalam Posisi Keuangan
  52. Statement Of Changes In Working Capital = Laporan Perubahan Modal Kerja
  53.  Statement Of Cost Of Goods Manufacture = Laporan Harga Pokok Produksi
  54.  Statement Of Finantial Posisition = Laporan Posisi Keuangan
  55. Statement Of Owners Capital = Laporan Perubahan Modal
  56. Statement Of Retained Earning = Laporan Laba Yang Ditahan
  57. Statement Of Source And Application Of Fund = Laporan Sumber Dan Penggunaan Dana
  58.  Step Method = Metode Alokasi Bertahap
  59.  Stock Outstanding = Pertukaran Saham
  60. Stock Redemption Fund = Laba Yang Dibagikan Dalam Bentuk Saham
  61. Stock Right = Pemegang Saham
  62.  Stock Rigth Outstanding = Rapat Pemegang Saham
  63. Stock Convertion = Dana Penarikan Saham
  64. Stock Holder Meeting = Rapat Pemegang Saham
  65. Stock Subcription = Saham Yang Dipesan
  66. Stock Warrant = Surat Hak Beli Saham
  67.  Storage Cost = Biaya Penyimpanan
  68. Store Salaries Expense = Beban Gaji Toko
  69.  Straight Line Method = Metode Garis Lurus
  70.  Subsidiary Ledger = Buku Tambah
  71.  Sunk Cost = Biaya Tersembunyi
  72.  Supplementary Information S= Penjelasan Tambahan
  73.  Supplies = Pelengkapan
  74.  Supplies Expense = Biaya Perlengkapan
  75. Surplus = Kelebihan
  76. Supporting Schedule = Daftar Tambahan
T
  1. T Account = Perkiraan Bentuk T
  2. Tangible Asset = Harta Berwujud
  3. Tangible Fixed Asset = Aktiva Tetap Berwujud
  4. Tax Acoounting = Akuntansi Perpajakan
  5.  Tax Deduction = Pengurangan Pajak
  6.  Tax Invoice = Faktur Pajak
  7. Tax Return Statement = Surat Pemberitahuan Pajak
  8. Taxable Firm = Pengusaha Kena Pajak
  9. Taxable Income = Pendapatan Kena Pajak
  10. Taxes Expense = Biaya Pajak
  11.  Taxes Holiday = Pembebasan Pajak
  12.  Taxes Payable = Hutang Pajak
  13. Taxes Rate = Tarif Pajak
  14.  Taxes Return = Pajak Yang Dikembalikan
  15.  Temporary Investment = Investasi Sementara
  16.  Temporary Proprietorship = Perkiraan Pemilikan Sementara
  17.  Tender Offer = Penawaran Dagang
  18. Term Compliance = Uji Ketaatan
  19.  The Old & New Balance Proof = Pengecekan Saldo Awal Dan Akhir
  20. Theoritical Capacity = Kapasitas Secara Teoritis
  21. Three Variance Method = Metode Tiga Penyimpangan
  22. Tickmarks = Tanda Pemeriksaan
  23. Time Value Of Money = Nilai Waktu Dari Pada Uang
  24. Timing Diffrence = Perbedaan Waktu
  25. To Compare = Membandingkan
  26.  To Trace = Menelusuri
  27. Total Asset Turn Over = Perputaran Total Harta
  28.  Total Asset To Debts Ratio = Ratio Aktifa Terhadap Utang
  29.  Tracks = Taksiran
  30. Trade Discounts = Potongan Perdagangan
  31. Trande In = Tukar Tambah
  32.  Trade Mark = Merk Dagang
  33.  Traveling Expense = Biaya Perjalan
  34. Treasurer = Pejabat Keuangan
  35. Treasury Bill = Surat Hutang Jangka Panjang
  36.  Treasury Departement = Departemen Keuangan
  37. Trent Analyst = Analysa Pengembangan Dari Waktu Ke Waktu
  38. Trial Balance = Neraca Saldo
  39.  Trouble Debt Restructuring = Penataan Kembali Utang Yang Macet
  40. Trust Fund = Dana Perwakilan
  41. Turn Over = Perputaran
  42.  Two Bin System = Sistem Dua Bin
  43. Two Collumn Account = Perkiraan Dua Kolom
  44. Two Collumn Journal = Dua Kolom Jurnal
  45. Two Variance Method = Metode Dua Penyimpangan

U
  1. Unadjusted Trial Balance : Neraca Percobaan Yang Belum Disesuaikan
  2. Unearned Income : Sewa Diterima Dimuka
  3.  Uncertainties : Ketidak Pastian
  4.  Uncollectible Account : Beban Penghapusan Piutang
  5.  Uncollectible Account Receivable : Beban Penghapusan Piutang
  6. Under Applied Overhead : Overhead Yang Dibebankan Terlalu Rendah
  7. Unearned Revenue : Pendapatan Diterima Dimuka
  8.  Unemployment Tax : Pajak Pengurangan
  9.  Unexpired : Belum Kadaluwarsa
  10.  Unfavorable Variance : Selisih Merugikan
  11.  Uniformity : Keseragaman
  12.  Unissued Capital Stock : Modal Saham Yang Belum Beredar
  13.  Unit Cost : Harga Perunit
  14. Unit Equivalent : Unit Setara
  15. Unit Of Output Depreciation : Penyusutan Dengan Jumlah Unit Keluaran
  16.  Unit Product Cost : Biaya Unit Produksi
  17. Unit Profit Graph : Grafik Laba Perunit
  18. Unit Still In Process : Unit Dalam Proses
  19. Unlimited Liabilities : Kewajiban Tak Terbatas
  20. Unqualied Opinion : Pendapatan Wajar
  21.  Unvoidable Cost : Biaya Yang Terhindarkan
  22.  Useful Life : Masa Pengunaan
V
  1. Valuation Account : Perkiraan Pernilaian
  2.  Value : Nilai
  3. Value Added : Nilai Tambah
  4.  Value Added Tax : Pajak Pertambahan Nilai
  5.  Value In Use : Nilai Pengurangan
  6. Variable Cost : Biaya Variable
  7. Variable Cost Ratio : Rasio Biaya Variabel
  8.  Variable Efficiency Variance : Penyimpangan Effisiensi Biaya Variable
  9.  Variance Analysist : Analisa Selisih
  10.  Variance Analysist Report : Laporan Analisa Penyimpangan
  11.  Verability : Daya Uji
  12. Vertical Analysist : Analisa Vertical
  13.  Volume Variance : Penyimpangan Dalam Isi
  14.  Vouching : Biaya Upah
  15. Voucher Register : Pemeriksaan Dokumen Dasar
  16. Voucher : Dokumen
  17.  Voluntary Contribution : Simpanan Sukarela
W
  1. Working Capital : Modal Kerja
  2.  Working In Process : Barang Dalam Proses
  3. Working In Process Inventory : Persediaan Barang Dalam Proses
  4. Wages Expense : Pemeriksaan Dokumen Dasar
  5. Wages Rate : Biaya Upah
  6. Wages And Taxes Statement : Laporan Upah Dan Pajak
  7. Working Paper For Consolidated Balance Sheet : Neraca Lajur Untuk Neraca Konsolidasi
  8.  Weighted Average : Metode Rata-Rata Terimbang
  9.  Weighted Average Method : Metode Rata-Rata Terimbang
  10. Working Sheet : Neraca Lajur
  11.  Working Paper : Kertas Kerja
  12. Write Off : Dihapuskan
  13. Write Off Method : Metode Penghapusan
Y
  1.  Yield = Metode Penghapusan
  2. Yield Variance = Penyimpangan Hasil
Z
·         Zero Base Budgeting = Penganggaran Atas Dasar Nol











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