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Senin, 18 Juni 2012

ISTILAH AKUNTANSI

A
  1.  ACCOUNT = Perkiraan
  2. ACCOUNT RECEIVABLE = Piutang Dagang
  3.  ACCOUNT FROM = Bentuk Perkiraan
  4.  ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
  5. ACCOUNT PAYABLE = Hutang Lancar
  6.  ACCOUNT PAYABLE LEDGER= Buku besar hutang
  7.  ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
  8. Account Payable Subsidiary Ledger = Buku tambahan piutang
  9. ACCOUNTANT = Akuntan
  10.  ACCOUNTANT FEE EXPENSE = Biaya akuntan
  11.  ACCOUNTANT PUBLIC = Akuntan publik
  12.  ACCOUNTING = Akuntasi
  13.  ACCOUNTING ASSUMPTION = Asumsi akuntansi
  14.  ACCOUNTING CYCLE = Sirklus akuntansi
  15.  ACCOUNTING DATA = Data akuntansi
  16.  ACCOUNTING DEPARTMENT = Departemen akuntansi
  17.  ACCOUNTING EQUATION = Persaman akuntansi
  18.  ACCOUNTING INCOME = Laba akuntansi
  19.  ACCOUNTING INFORMATION = Informasi akuntansi
  20.  ACCOUNTING INSTRUCTION = Intruksi akuntansi
  21.  ACCOUNTING MANAGEMENT = Manajement akuntansi
  22.  ACCOUNTING METHOD = Metode akuntansi
  23.  ACCOUNTING PERIOD = Periode akuntansi
  24. ACCOUNTING PRINCIPLE = Akuntansi dasar
  25. ACCOUNTING PROCEDURE = Prosedur akuntansi
  26. ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
  27. ACCOUNTING SYSTEM = Sistem akuntansi
  28.  ACCOUNTS INTER COMPANY = Rekening antar perusahan
  29. ACCRUED EXPENSE = Biaya yang akan di bayar
  30. ACCRUED EXPENSE PAYABLE = Beban terhutang
  31. ACCRUED PAYROLL PAYABLE = Utang gaji
  32. ACCRUED INTERS PAYABLE = Bunga terhutang
  33. ACCRUED REVENUE = Pendapatan yang akan diterima
  34.  ACCRUED TAX PAYABLE = Hutang pajak
  35.  ACCRUED WAGES PAYABLE = Upah terhutang
  36. ACCUMULATED DEPLETION = Akumulasi deplesi
  37.  ACCUMULATED DEPRECIATION = Akumulasi penyusutan
  38.  ACTUAL AMOUNT = Jumlah sesungguhnya
  39.  ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
  40. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
  41. ACTUAL LIABILITY=Hutang nyata
  42. ACTUAL PRICE= Harga sesungguhnya
  43. ACTUAL QUANTITY = Kwalitas sesungguhnya
  44. ADJUSTED BALANCE = Saldo setelah penyesuaian
  45.  ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
  46. ADJUSTING ENTRIES = Ayat jurnal penyesuaian
  47. ADDITIONAL COST ( istilahnya )=  Biaya tambahan
  48.  ADVANCE FROM CUSTOMER = Uang muka langganan
  49.  ADVANCE ACCOUNTING = Akuntansi lanjutan
  50. ADVERTISING EXPENSE = Biaya iklan
  51. ADVERSE OPINION = Pendapatan tidak wajar
  52.  Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
  53.  ALLOWANCE METHOD ( artinya ) Metode cadangan
  54.  ALLOWANCE ACCOUNT = Perkiraan cadangan
  55.  ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
  56.  ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
  57. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
  58. AMORTIZATION = Penyusutan atas harta tak berwujud
  59.  APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
  60.  ANNUAL REPORT ( istilah ) Laporan tahunan
  61.  ASSET ( istilah ) Harta
  62.  ASSET APPROACH = Pendekatan aktifa
  63.  ASSET ACCOUNT = Perkiranan harta
  64. AUDIT FEE = Pendapatan audit
  65.  ASSUME = Asumsi
  66. AUDIT EXPENSE = Biaya audit
  67. AUDIT PROGRAMME = Program pemeriksaan
  68.  AUDIT PROCESS = Proses pemeriksaan
  69. AUDIT PLANNING = Rencana pereiksaan
  70.  AUDITOR ( islilahnya ) Pemerikasa keuangan
  71. AUDITING = Pemeriksaan keuangan
  72.  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
  25. DEBIT NOTE = Nota debet
  26.  DEBIT BALANCE = saldo debet
  27.  DEDUCTION = Pengurangan
  28. DEFECTIVE GOODS = Produk rusak
  29. DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
  30. DELIVERY EXPENSE = Biaya pengankutan
  31. DEPOSIT SLIP = Bukti setoran
  32. DEPRECIATION = Penyusutan
  33. DEPRECIATION EXPENSE = Biaya penusutan
  34.  DETERMINING DEPRECIATION = Penetapan penyusutan
  35. DIRECT COSTING = Penetapan biaya langsung
  36. DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen langsung
  37. DIRECT EXPENSE = Biaya langsung
  38. DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
  39. DIRECT TAXES = Pajak langsung
  40. DIRECT WRITE OFF = Penghapusan langsung
  41. DISCOUNT = Potngan ( harga )
  42. DISSOLUTION = Pembubaran
  43. DIVIDEND STOCK = Deviden saham
  44. DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
  45.  DRAFT ( info ) = Wesel
  46. 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
  14.  Labor = Tenaga kerja
  15. Labor budget = Anggaran tenaga kerja
  16.  Labor cost = biaya tenaga kerja
  17.  Labor cost control = pengendalian biaya tenaga kerja
  18. Labor cost report = Laporan biaya tenaga kerja
  19. Labor efficiency ratio = Rasio effiensi tenaga kerja
  20. Labor efficiency stasndar = Standar effisinsi tenaga kerja
  21. Labor efficiency Variance = Selisih effiensi upah
  22. Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
  23. Labor performance report = Laporan pelaksanan kerja
  24. Labor rate variance = Penyimpangan tarif tenaga kerja
  25.  Land = Tanah
  26. Land right = Hak atas tanah
  27. Last in first out ( LIFO ) = Masuk pertamakeluar pertama
  28. Lease = Sewa
  29.  Lease agreement = Kontrak sewa guna
  30.  Leaseing = Sewa guna
  31.  Ledger = Buku besar
  32.  Legal capital = Modal resmi
  33.  Lessee = Pihak yang menyewakan guna barang
  34.  Lessor = Pihak yang menyewa guna barang
  35.  letter of comments = Surat komentar
  36.  Letter of transmettal = Surat penyerangan
  37.  Liabilities = Kewajiban
  38. Limited liabilty = Tanggung jawab terbatas
  39.  Liquidating deviden = Deviden likiudasi
  40.  Liquidity = Kemampunan bayar hutang jangka pendek
  41.  Long from report = Laporan akuntansi betuk panjang
  42. Long run proof = Pengecekan jangka panjang
  43.  Long term debets = Utang jangka panjang
  44. Long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
  45. Long term investment = Investasi jangka panjang
  46.  Long term liabilities = Hutang jangka panjang
  47.  Loss = rugi
  48. loss from operation = Rugi usaha
  49.  Loss on realization = Realisasi kerugian
  50.  Loss on reduction of inventory = Rugi penurunan nilai persdiaan
  51.  Loss on repossession = Rugi penarikan kembali
  52.  loss on sale of invesment = Rugi penjualan investasi
  53. Loss on trade in = Rugi pertukaran
  54.  Loss unit = Unit yang hilang
  55.  Lower cost or market = Harga beli atau harga pasar yang lebih rendah
  56.  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
  55. Sefety Stock = Persediaan bersih
  56.  Safe Harbor Rule = Aturan perlindungan
  57. Saleries Allowance = Tunjangan gaji
  58.  Salary Expense = Beban gaji
  59. Sale On Account = Penjualan kredit
  60. Sales = Penjualan
  61.  Sales Budget = Anggran penjualan
  62.  Sales Discount = Potongan penjualan
  63.  Sales Invoice = Faktur penjualan
  64. Sales Journal = Buku harian penjualan
  65. Sales Mix Variance = Selesih komposisi
  66. Sales order = Order penjualan
  67. Sales Return = Retur penjualan
  68.  Sales Salaries Expense = Biaya gaji bagian penjualan
  69.  Sales Salaries Payable = Hutang gaji bagian penjualan
  70. Sales Tax = Pajak penjualan
  71.  Salvage value = Nilai sisa
  72.  Sample Risk = Resiko penarikan contoh
  73.  Schedule Of Account Payable = Daftar hutang
  74.  Schedule Of Account Receivable = Daftar piutang
  75.  Schedule Of Factory overhead = Daftar overhead pabrik
  76.  Scrap Value = Nilai barang sisa
  77.  Seasonal Working Capital = Modal kerja musiman
  78. Secured Bond = Obligasi yang dijamin
  79.  Selling Expense = Biaya penjualan
  80.  Semifixed Cost = Biaya semi tetap
  81.  Separable Cost = Biaya tambahan
  82.  Separation Report = Laporan pemberhentian
  83. Service Firm = Perusahan Jasa
  84. Set Up Cost = Biaya Pesanan
  85. Share holder = Pemegang saham
  86.  Shipment On Installment sales = Pengiriman barang cicilan
  87. Short Form Report = Laporan akuntansi bentuk pendek
  88.  Shut Down Point = Titik penutupan usaha
  89.  Significant = Penting cukup berarti
  90.  Simple Average Of Cost = Metode rata-rata sederhana
  91. Single Bookkeeping = Tata buku tunggal
  92. Single entery System = Sistem Pembukuan tunggal
  93.  Single step = Langkah tunggal
  94. Sinking Fund = Dana pelunasan / dana pembayaran
  95. Slush Fund = Dana taktis
  96. Social Benefit = Manfaat social
  97.  Sole Proprietorship = Persahan perseorangan
  98. Sound Value = Nilai sehat
  99. Special Journal = Jurnal khusus
  100. Specified Order Of Closing =Metode urutan alokasi yang diatur
  101. Spoilage = Produksi cacat
  102.  Spoiled Goods = Pruduk cacat
  103.  Standar of Reporting = Norma pelaporan pemeriksaan
  104. Statement By Director = Surat pernyatanan langanan
  105. Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan
  106. Statement Of Changes In Working Capital = Laporan perubahan modal kerja
  107.  Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi
  108.  Statement of Finantial Posisition = Laporan posisi keuangan
  109. Statement Of Owners Capital = Laporan perubahan modal
  110. Statement Of Retained Earning = Laporan laba yang ditahan
  111. Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana
  112.  Step Method = Metode alokasi bertahap
  113.  Stock Outstanding = Pertukaran saham
  114. Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
  115. Stock Right = pemegang saham
  116.  Stock Rigth Outstanding = Rapat pemegang saham
  117. Stock Convertion = Dana penarikan saham
  118. Stock Holder Meeting = Rapat pemegang saham
  119. Stock Subcription = Saham yang dipesan
  120. Stock Warrant = Surat hak beli saham
  121.  Storage Cost = Biaya penyimpanan
  122. Store Salaries Expense = Beban gaji toko
  123.  Straight Line Method = Metode garis lurus
  124.  Subsidiary ledger = Buku tambah
  125.  Sunk cost = Biaya tersembunyi
  126.  Supplementary information S= Penjelasan tambahan
  127.  Supplies = pelengkapan
  128.  Supplies Expense = Biaya perlengkapan
  129. Surplus = Kelebihan
  130. 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
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