Istilah-istilah dalam Akuntansi

Berikut istilah-istilah dalam Akuntansi sebagai informasi penambah pengetahuan anda, semoga bermanfaat :

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

• BALANCE SHEET ( arti istilahnya ) Neraca

• BALANCE PER BANK = Saldo menurut bank

• BALANCE PER BOOK = Saldo menurut buku

• BALANCE SHEET ACCOUNT = Perkiraan neraca

• BALANCE AMOUNT = keseimbangan jumlah

• BANK PAYABLE = Hutang bank

• BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi

• BANK RECONCILIATION = Reconsiliasi bank

• BANK SERVICE CHARGE = Bedan administrasi bank

• BANK STATEMENT = Rekening koran

• BIN CARD ( artinya ) Kartu gudang

• BASIC FINANCIAL STATEMENT = Laporan keuangan pokok

• BEGINNING BALANCE = Saldo awal

• BETTERMENT = Perbaikan

• BOOK VALUE = Nilai buku

• BOOK VALUE OF ASSET = Nilai buku aktifa

• BOOK VALUE PER SHARE = Nilai buku per saham

• BRANCH ( istilah akuntansi ) Cabang

• BRANCH MERCHANDISE = Barang dagangan cabang

• BRANCH PROFIT = Keuntungan cabang

• BREAK EVENT = Pulang pokok

• BREAK EVEN PIONT = Titik pulang pokok

• BREAK EVEN SALES = Penjualan pulang pokok

• BUDGET ( arti istilahnya ) Anggaran

• BUDGET VARIANCE = Selisih anggaran

• BUDGET FLEXIBLE = Anggaran flexsibel

• BUDGET FIXED = Anggaran tetap

• BUDGET CYCLE = Siklus Anggaran

• BUDGET BALANCE SHEET = Anggaran neraca

• BY PRODUCT = Produksi sampingan

• BUILDING ( istilahnya ) Gedung

• BUSINESS ENTITY = Kesatuan usaha



C

• CAPITAL ( info intilah ) Modal

• CAPITAL STATEMENT = Laporan perubahan modal

• CAPITAL STOCK = Modal saham

• CASH = Kas

• CASH BUDGET = Anggaran kas

• CASH COUNT = Perhitungan kas

• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas

• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai

• CASH FLOW ( info intilahnya ) Alur kas

• CASH FLOW CYCLE = Siklus alur kas

• CASH IN BANK = Kas dalam bank/kas di bank

• CASH ON HAND = Kas di tangan

• CASH IN TRANSIT = Kas dalam perjalanan

• CASH PAYMENT JOURNAL = Buku kas pengeluaran

• CASH RECEIPT JOURNAL = Buku kas penerimaan

• CASH SALES = Penjualan tunai

• CLOSING ENTRIES = Ayat jurnal penutup

• COST = Biaya

• COST ACCOUNTING = Akuntansi biaya

• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual

• COST OF GOODS MANUFACTURED = Harga pokok produksi

• COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)

• CURRENCY = Mata uang

• CURRENCY ASSET = Harta lancar

• CURRENCY LIABILITIES = Hutang jangka pendek



D

• DEBIT NOTE = Nota debet

• DEBIT BALANCE = saldo debet

• DEDUCTION = Pengurangan

• DEFECTIVE GOODS = Produk rusak

• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan

• DELIVERY EXPENSE = Biaya pengankutan

• DEPOSIT SLIP = Bukti setoran

• DEPRECIATION = Penyusutan

• DEPRECIATION EXPENSE = Biaya penusutan

• DETERMINING DEPRECIATION = Penetapan penyusutan

• DIRECT COSTING = Penetapan biaya langsung

• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung

• DIRECT EXPENSE = Biaya langsung

• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung

• DIRECT TAXES = Pajak langsung

• DIRECT WRITE OFF = Penghapusan langsung

• DISCOUNT = Potngan ( harga )

• DISSOLUTION = Pembubaran

• DIVIDEND STOCK = Deviden saham

• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan

• DRAFT ( info ) = Wesel

• DUE DATE = Tanggal jatuh tempo



E

• EARNED = Pendapatan

• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak

• EARNING AFTER TAX = Pendapatan sesudah pajak

• ECONOMIC LIFE = Umur ekomoni

• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal

• EMERGENCY WORKING CAPITAL = Modal kerja darurat

• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan

• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan

• ENDING BALANCE = Saldo akhir

• ENDING INVENTORY = Persediaan akhir

• ENTERTAIMENT EXPENSE = Biaya entertain

• ENTRY = Ayat

• EQUIPMENT = Peralatan

• EQUITIES = Kekayaan

• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan

• ESTIMATE VALUE = Nilai taksir

• ESTIMATED GROSS PROVIT = Taksiran laba kotor

• EVIDENCE = Bukti-bukti

• EXCEPT = Pengecualian

• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku

• EXCESS VALUE = Nilai lebih

• EXCHANGE RATE = Nilai tukar

• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan

• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan

• EXPIRED = Kadarluasa

• EXPENSE = Biaya

• EXTERNAL AUDIT = Pemeriksaan ekternal

• EXTRA ORDINARY GAIN = pembelajan yang luar biasa

• EXTRA ORDINARY LOSS = Kerugian yang luar biasa

• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa

• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa



F

• Fiscal Year = Tahun pajak

• Fixed asset subsidiary ledge = Buku tambahan harta tetap

• Fixed asset turnover = Perputaran harta tetap

• Fixed capital asset = Modal kerja tetap

• Fixed cast = Biaya tetap

• Fixed efficency variance = Penyimpangan effisiensi yang tetap

• Fixed factory overhead = Overhead pabrik yang tetap

• Flexible budget = Anggaran yang berubah-ubah

• Floor = Batasan bawah

• Flow of cost = Aliran biaya

• Flow of document = Peredaran dokumen

• Flow of funds = Aliran dana

• Flow of work = Peredaran kerja

• Flowchart = Daftar aliran

• Fluctualing method = Metode fluktuasi

• Fluctuating fund = Dana berubah-ubah

• Foot note = Catatan kaki

• Forecast balance sheet = Ramalan neraca

• Forecast income statement = Taksiran rugi laba

• Form = Formulir

• Four collumn ccount = Jurnal empat kolom

• Fraud = kecurangan

• Freight in = Ongkos angkut pembelian

• Freight on material purchasas = Beban angkut pembelian bahan

• Freight out = Ongkos angkut penjualan

• Funds = Dana

• Funds statement = Laporan sumber dan pengunan dana

• Furniture & fixture = Peralatan

• Fusion = Penggabungan



G

• General Accounting = Aukuntansi Umum

• General Ledger = Buku besar

• General Journal = Jurnal umum

• General And Administrative Expense = Biaya umum dan administrasi

• General Examination = Pemeriksaan umum

• General Assigment = Penegasan umum

• Government financial = Keuangan penerintah

• Government accunting = Akuntansi pemerintah

• Gross Method = Metode Kotor

• Gross loss = Rugi kotor

• Gross Profit Laba kotor

• Gross Profit Analysist = Analisa laba kotor

• Gross provfi metho = Metode laba kotor

• Gross Profit on sales = Laba kotor atas penjualan

• Gross Working Capital = modal kerja kotor

• Group Code = Kode kelompok

• Go Publik Compony = Perusahan yang menjual saham ke masyarakat



H

• Heating and lighting expense = Biaya pemanasan dan penerangan

• Hidden Reserves = Cadangan rahasia

• Historical cost Accounting = Harga perolehan historis

• Historical cost = Biaya Historis

• Home office = kantor pusat

• Horizon Analyst = Analisa mendatar

• Human Resource Accounting = Akuntansi sumber daya manusia



I

• Income = laba

• Income After Tax = Laba sesudah pajak

• Income From Joint Venture = Laba usaha patungan

• Income From Operation = Laba usaha

• Income Sharing Agreement = Persetujuan penbagian laba

• Income Statement = Laporan rugi laba

• Income Statement Account = Pendekatan laba rugi

• Income Summary = iktiar rugi laba

• Incremental cost = Biaya tambahan

• Independent Auditor Report = Laporan pemeriksaan bebas

• Indirect Expense = Biaya tak langsung

• Indirect Departemental Expense = Biaya departemen tak langung

• Indirect factory cost = Biaya pabrik tak langsung

• Indirect Labor = Tenaga kerja tak langsung

• Inderect Material = Bahan baku tak langsung

• Indirect Operatiing Expense = Biaya usaha tak langsung

• Individual Priprietorship = perusahan perorangan

• Inflation = Inflansi

• Information = informasi

• Information System = Sistem informasi

• Initial Inventory = Persediaan awal

• Initial Audit = Pemeriksaan awal/pertama kali

• Input Tax = Pajak masukan

• Installation Cost = Biaya instalasi atau pemasangan

• Installment = Angguran atau cicilan

• Installment Contract Receivable = Piutang penjualan cicilan

• Installment Method = Metode cicilan

• Installment Payable = Hutang cicilan

• Installment Term Debt = Utang jangka menengah

• Insurance Expense General = Biaya asuransi unum

• Insurance expense selling = Biaya asuransi penjualan

• Intagible Asset = Aktiva tak berwujud

• Intangible Fixed Assets = Aktiva tetap tak berwujud

• Intercompany Loans = Pinjaman antar perusahan

• Interest = Bunga

• Interest Baering Note = Wesel berbunga

• Interest Expense = Biaya bunga

• Interest Factor = Faktor bunga

• Interest Income = Pendapatan bunga

• Interest ayable = Hutang bunga

• Interest Receivable = Piutang bunga

• Interim Statement = Laporan sementara

• Internal Audit = Pemeriksan Intern

• Internal Auditor = Pemeriksan internal

• Internal Control = Pengawasan internal

• Internal Control Questioary = Pertanyaan pengendalian Intern

• Internal Finacing = Pembiayan internal

• Inventory = Persediaan

• Inventory Balance = Saldo Persedian

• Inventory of Material = Persediaan Bahan Mentah

• Inventory Trun Over = Perputaran persediaan

• Inventory Valuation = Penilaian Persediaan

• Invesment In Fund = Investasi dalam dana

• Invesment In Bond = Investasi dalam obligasi

• Invesment In Joint Venture = Investasi dalam usaha patungan

• Invesment In Land = Investasi dalam bentuk tanah

• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa

• Invesment In Stock = Investasi saham

• Investor = Orang yang menanamkan modal

• Invoice = Faktur



J

• Job order cost = Biaya pesanan

• Job order cost sheet = Kartu biaya pesanan

• Job order cost system = Sistem biaya pesanan

• Job time ticket = Kartu jam kerja

• Joint cost = Biaya gabungan

• Joint cost of capital = Biaya penggunan modal bersama

• Joint product = Produksi gabungan

• Joint venture = Usaha patungan

• Joint venture books = buku-buku usaha patungan

• Journal = Buku harian

• Journal entry = Ayat-ayat jurnal

• Journalizing = menjurnal/ penjurnalan

• Judgment sample = Sampel pertimbangan



L

• Labor = Tenaga kerja

• Labor budget = Anggaran tenaga kerja

• Labor cost = biaya tenaga kerja

• Labor cost control = pengendalian biaya tenaga kerja

• Labor cost report = Laporan biaya tenaga kerja

• Labor efficiency ratio = Rasio effiensi tenaga kerja

• Labor efficiency stasndar = Standar effisinsi tenaga kerja

• Labor efficiency Variance = Selisih effiensi upah

• Labor Fringe benefit = Pendapatan yang diterima tenaga kerja

• Labor performance report = Laporan pelaksanan kerja

• labor rate variance = Penyimpangan tarif tenaga kerja

• Land = Tanah

• Land right = Hak atas tanah

• Last in first out ( LIFO ) = Masuk pertamakeluar pertama

• Lease = Sewa

• Lease agreement = Kontrak sewa guna

• Leaseing = Sewa guna

• Ledger = Buku besar

• Legal capital = Modal resmi

• Lessee = Pihak yang menyewakan guna barang

• Lessor = Pihak yang menyewa guna barang

• letter of comments = Surat komentar

• Letter of transmettal = Surat penyerangan

• Liabilities = Kewajiban

• Limited liabilty = Tanggung jawab terbatas

• Liquidating deviden = Deviden likiudasi

• liquidity = Kemampunan bayar hutang jangka pendek

• Long from report = Laporan akuntansi betuk panjang

• Long run proof = Pengecekan jangka panjang

• Long term debets = Utang jangka panjang

• long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri

• Long term investment = Investasi jangka panjang

• Long term liabilities = Hutang jangka panjang

• Loss = rugi

• loss from operation = Rugi usaha

• Loss on realization = Realisasi kerugian

• Loss on reduction of inventory = Rugi penurunan nilai persdiaan

• Loss on repossession = Rugi penarikan kembali

• loss on sale of invesment = Rugi penjualan investasi

• Loss on trade in = Rugi pertukaran

• Loss unit = Unit yang hilang

• Lower cost or market = Harga beli atau harga pasar yang lebih rendah

• Lumsump purchase = Pembelian secara bulat



M

• Machine = Mesin

• Maintenance Cost = Biaya pemeliharana

• Maintenance Departement Butget = Anggaran departeman pemeliharan

• Maintenance Expense = Biaya pemeliharan

• Management Accounting = Akuntansi manjemen

• Management Advisory Service = Pelayanan Konsultasi perusahan

• Management Audit = Pemeriksaan manajemen

• Management By Exception = Manjemen dengan pengecualian

• Manufacturer = Pabrikan

• Manufacturing Company = Perusahan pabrikan

• Manufacturing Cost = Biaya pabrikasi

• Manufacturing Overhead = Overhead pabrik

• Markdown cancellation = Pembatalan penurunan harga

• Market Rate = Harga pasar

• market Value = Harga pasar

• Market Value At Split Off = Harga jual pada titik pisah

• Market Value Of Rights = Harga jual hak beli saham

• Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham

• Marketable securities = surat berharga

• Marketing = Pemasaran

• Marketing Department = Departemen pemasaran

• Marketing Expense = Biaya pemasaran

• Markup Cancellation = Pembatalan kenaikan harga

• Matching Cost With revenue = Penetapan pendapatan dan biaya

• Material = Bahan baku

• Material Account = Perkiraan bahan baku

• Material in Control = pengendalian bahan baku

• Material in Process = Bahan baku dalam proses

• Material ledger = Buku besar bahan baku

• Material Ledger Card = Kartu bahan baku

• Material Mix Variance = Selisih komposisi bahan

• Material Price variance = Penyimpangan harga bahan baku

• Material Usage prince Variance = Sesilsih harga pemakainan bahan

• Material Yield Variance = Selisih hasil bahan

• Material Requisition = Permintaan bahan baku

• Medical Expense = Biaya pengobatan

• Merchandise Inventory = Persediaan barang dagangan

• Merchandise Inventory Turnover = Perputaran persedian barang dagangan

• Merchandise Shipment on Consigment = Pengiriman barang konsinyasi

• Merchandise Company = Perusahan Dagang

• Mixed Account = Rekening campuran

• Mixed Opinion = Pendapat Campuran

• Mortgage Bond = Obligasi Hipotik

• Mortgage Payable = Hutang hipotik

• Moving Average = Rata rata bergerak



N

• National Association of Accounting = Asosiasi akuntan nasional

• Natural Bussiness year = Tahun bisnis alami

• Negative Assurance = Jaminan negatif

• Net Asset = Aktifa bersih

• Net earning =Pendapatan bersih

• Net Income = Keuntungan bersih

• Net Income After Tax = Keuntungan bersih setelah pajak

• Net Loss = Kerugian bersih

• Net Method = Metode Bersih

• Net Profit = Laba bersih

• Net Purchase = Pembelian bersih

• Net Realizable Value = Nilai bersih yang dapat direalisasikan

• Net Sales = Penjualan bersih

• Net Worth = Kekayan bersih

• Nominal Accounts = Perkiraan nominal

• Nominal Value = Nilai nominal

• Normal Balance= istilah = Saldo normal

• Not Sufficient Fund = Dana tidak mencukupi

• Note Payable = Wesel bayar

• Note Receivable = Wesel tagih

• Note of Financial Statement = Catatan atas laporan keuangan

• Notice of Employment = Surat perjanjian kerja.



O

• Observation of Inventory = Pengamatan persediaan

• Observation Of Inventory Taking = Pengamatan perhitungan persediaan

• Occupancy Cost = Biaya pendiaman atau penetapan

• Office Equipment = Peralatan kantor

• Office Salaries Expense = Biaya gaji bagian kantor

• Office Supplies = perlengkapan kantor

• Office Supplies Expense = Biaya perlengkapan kantor

• One Time Voucher procedure = Prosedur pembuatan voucher sekaligus

• One Write System = Sistem sekali tulis

• Open Item Statement = surat pernyatan elemen-elemen terbuka

• Operating Assets = Akifa atau modal oprasi

• Operating Expense = Biaya usaha

• Operating Sales Budget = Anggaran operasional penjualan

• Operating Transaction = Transaksi operasional

• Opinion = Pendapat

• Opportunity Cost = Biaya kesempataan

• Ordering Cost = Biaya Pesanan

• Ordinary Repair = Reperasi luar biasa

• Organization Chart = Stuktur Ogranisasi

• Other General Expense = Biaya umum lainya

• Other Longterm Liabilities = Hutang jangka panjang lainnya

• Out Of Pocket Cost = Biaya kantong sendiri

• Out Tax = Pajak keluaran

• Outlay = Pengeluaran

• Outstanding check = Cek beredar

• Out standing Stock = Saham yang beredar

• Over Time = Lembur

• Over All Cost Of Capital = Biaya penggunan modal Rata-rata

• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik

• Over draft = Kelebihan penarikan

• Over Stated = Terlalu tinggi

• Owners Equity = Modal pemilik

• Onnership Right = Hak pemilik perusahan.



P

• Partner in Charge = Partner utama

• Partnership =Persekutuan

• Payable = Hutang

• Payable to Defaulting Sub souder = Hutang kepada pemesanan saham

• Payment = pembayaran

• Percentage Depletion = Deplesi persentase

• Perferred St0ck holder = Pemegang saham istimewa

• Performence Report = Laporan pelaksanaan

• Premium =Agio

• Premium of Prepered Stock = agio Saham preferen

• Premium on Bonds Payable = Agio olbigasi

• Premium on stock = Agoi saham

• Prepaid Advertising = Iklan dibayar dimuka

• Prepaid expense = Biaya dibayar dimuka

• Prepaid Insurance = Asuransi dibayar dimuka

• prepaid Transportation = Transportation sewa dibayar dimuka

• Prepayment = pembayaran dimuka

• Price Index = Indek harga

• Primary working capital = Modal kerja perimer

• Process Cost = Biaya proses

• Profssional Fess = pendapatan profesional

• Profit = laba

• Proforma = Proyeksi

• Progress Billing to Costomer = harga kontrak yang difakturkan

• Property = Kekayan

• Property Tax = Pajak keayaan

• Purchase = pembelian

• Purchase Discount = Potongan pembelian

• Purchase Invoice = Faktur pembelian

• Purchase journal = Buku harian pembelian

• Purchase Method = Metode pembelian

• Purchase order =Pesanan pembelian

• Purchase Requistion = Permintaan pembelian



Q

• Qualified Opinion = Pendapat wajar tanpa syarat

• Quick Ratio = Ratio aktiva tunai



R

• R & D Cost = Biaya riset dan pengembangan

• Rate of Return = Tingkat pengembalian

• Rate of Return on Net Worth = Rentabilitas modal sendiri

• Ratio Analysist = analsa ratio

• Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.

• Raw Material = Bahan mentah

• Raw Material Investory = Persedianan bahan mentah

• Raw Material Price Variance = Penyimpangan harga bahan mentah

• Realized Gross profit On Installment Sales = Realiasai laba kotor

• Re Arrangement = penyusunan kembali

• Receivable = Piutang

• Receivable Collection Budget =Budget pengumpulan piutang

• Receivable Trun Over = Perputaran piutang

• Receivable Write Off = Penghapusan piutang

• Receiving Account = Laporan penerimaan barang

• Reciprocal Account = Perkiraan berlawanan

• Recovable From Insurance Companies = Piutang kepada asuransi

• Redemption of bound = Penghentian obligasi

• Redemption value = Nilai penarikan

• Refference = Petunjuk

• Registered Bonds = Daftar obligasi

• Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa

• Reliability = Dapat dipercaya

• Rent Earned = Pendapatan sewa

• Rent Income = Pendapatan sewa

• Re Odrder Point = Titik pesanan kembali

• Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan

• Repeat Audit = Pemeriksaan yang berulang

• Replacement Cost = Nilai ganti

• Report = Laporan

• Report Form = Formulir laporan

• Report Frorm Balance Sheet = Neraca bentuk laporan

• Representative Letter Client = Surat pernyatan pelayanan

• Required Rate of Return = Tingkat pengembalian yang di inginkan

• Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan

• Residual Value = Nilai sisa

• Responsibility Accounting = Akuntansi pertanggung jawaban

• Responsibility Center = Pusat pertanggung jawaban

• Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali

• Restrition of Diveden = Pembatasan deviden

• Retail Lifo Inventory Method = Metode harga eceran

• Retail Merchandsing = barang dagangan dijual dengan eceran

• Retail Method = Metode eceran

• Retained Earning = Laba yang ditahan

• Retained Earning Statement = Laporan laba yang ditahan

• Retirement of Bonds = Penarikan obligasi

• Return On Invesment = Tingkat pengembalian Investasi

• Revaluation = Penerikan kembali

• Revennue = Pendapatan

• Revenue Center = Pusat penghasi laba

• Revenue Expenditure = Pengeluaran pendapatan

• Revenue Recognition = Pengakuan pendapatan

• Reversing Entries = Ayat jurnal pembalik

• Riel Material Invetory Turnover = Perputaran persediaan bahan baku.



S

• Sefety Stock = Persediaan bersih

• Safe Harbor Rule = Aturan perlindungan

• Saleries Allowance = Tunjangan gaji

• Salary Expense = Beban gaji

• Sale On Account = Penjualan kredit

• Sales = Penjualan

• Sales Budget = Anggran penjualan

• Sales Discount = Potongan penjualan

• Sales Invoice = Faktur penjualan

• Sales Journal = Buku harian penjualan

• Sales Mix Variance = Selesih komposisi

• Sales order = Order penjualan

• Sales Return = Retur penjualan

• Sales Salaries Expense = Biaya gaji bagian penjualan

• Sale Salaries Payable = Hutang gaji bagian penjualan

• Sales Tax = Pajak penjualan

• Salvage value = Nilai sisa

• Sample Risk = Resiko penarikan contoh

• Schedule Of Account Payable = Daftar hutang

• Schedule Of Account Receivable = Daftar piutang

• Schedule Of Factory overhead = Daftar overhead pabrik

• Scrap Value = Nilai barang sisa

• Seasonal Working Capital = Modal kerja musiman

• Secured Bond = Obligasi yang dijamin

• Selling Expense = Biaya penjualan

• Semifixed Cost = Biaya semi tetap

• Separable Cost = Biaya tambahan

• Separation Report = Laporan pemberhentian

• Service Firm = Perusahan Jasa

• Set Up Cost = Biaya Pesanan

• Share holder = Pemegang saham

• Shipment On Installment sales = Pengiriman barang cicilan

• Short Form Report = Laporan akuntansi bentuk pendek

• Shut Down Point = Titik penutupan usaha

• Significant = Penting cukup berarti

• Simple Average Of Cost = Metode rata-rata sederhana

• Single Bookkeeping = Tata buku tunggal

• Single entery System = Sistem Pembukuan tunggal

• Single step = Langkah tunggal

• Sinking Fund = Dana pelunasan / dana pembayaran

• Slush Fund = Dana taktis

• Social Benefit = Manfaat sosial

• Sole Proprietorship = Persahan perseorangan

• Sound Value = Nilai sehat

• Special Journal = Jurnal khusus

• Specified Order Of Closing =Metode urutan alokasi yang diatur

• Spoilage = Produksi cacat

• Spoiled Goods = Pruduk cacat

• Standar of Reporting = Norma pelaporan pemeriksaan

• Statement By Director = Surat pernyatanan langanan

• Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan

• Statement Of Changes In Working Capital = Laporan perubahan modal kerja

• Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi

• Statement of Finantial Posisition = Laporan posisi keuangan

• Statement Of Owners Capital = Laporan perubahan modal

• Statement Of Retained Earning = Laporan laba yang ditahan

• Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana

• Step Method = Metode alokasi bertahap

• Stock Outstanding = Pertukaran saham

• Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham

• Stock Right = pemegang saham

• Stock Rigth Outstanding = Rapat pemegang saham

• Stock Convertion = Dana penarikan saham

• Stock Holder Meeting = Rapat pemegang saham

• Stock Subcription = Saham yang dipesan

• Stock Warrant = Surat hak beli saham

• Storage Cost = Biaya penyimpanan

• Store Salaries Expense = Beban gaji toko

• Straight Line Method = Metode garis lurus

• Subsidiary ledger = Buku tambah

• Sunk cost = Biaya tersembunyi

• Supplementary information S= Penjelasan tambahan

• Supplies = pelengkapan

• Supplies Expense = Biaya perlengkapan

• Surplus = Kelebihan

• Supporting Schedule = Daftar tambahan



T

• T Account = Perkiraan bentuk T

• Tangible Asset = Harta berwujud

• Tangible Fixed Asset = Aktiva tetap berwujud

• Tax Acoounting = Akuntansi perpajakan

• Tax Deduction = Pengurangan Pajak

• Tax Invoice = Faktur pajak

• Tax Return Statement = Surat pemberitahuan pajak

• Taxable Firm = Pengusaha kena pajak

• Taxable Income = Pendapatan kena pajak

• Taxes Expense = Biaya pajak

• Taxes Holiday = Pembebasan pajak

• Taxes payable = Hutang pajak

• Taxes Rate = Tarif pajak

• Taxes Return = Pajak yang dikembalikan

• Temporary Investment = Investasi sementara

• Temporary Proprietorship = Perkiraan pemilikan sementara

• Tender Offer = Penawaran dagang

• Term Compliance = UJi ketaatan

• The old & New Balance Proof = Pengecekan saldo awal dan akhir

• Theoritical Capacity = Kapasitas secara teoritis

• Three Variance Method = Metode tiga penyimpangan

• Tickmarks = Tanda pemeriksaan

• Time Value of Money = Nilai waktu dari pada uang

• Timing Diffrence = Perbedaan waktu

• To Compare = Membandingkan

• To Trace = Menelusuri

• Total Asset Turn Over = Perputaran total harta

• Total Asset To Debts Ratio = Ratio aktifa terhadap utang

• Tracks = Taksiran

• Trade Discounts = Potongan perdagangan

• Trande In = Tukar tambah

• Trade Mark = Merk Dagang

• Traveling Expense = Biaya perjalan

• Treasurer = Pejabat keuangan

• Treasury Bill = Surat hutang jangka panjang

• Treasury Departement = Departemen keuangan

• Trent Analyst = Analysa pengembangan dari waktu ke waktu

• Trial Balance = Neraca saldo

• Trouble Debt Restructuring = Penataan kembali utang yang macet

• Trust Fund = Dana perwakilan

• Turn Over = Perputaran

• Two bin System = Sistem dua bin

• Two collumn Account = Perkiraan dua kolom

• Two collumn Journal = Dua kolom jurnal

• Two Variance Method = Metode dua penyimpangan



U

• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan

• Unearned Income : Sewa diterima dimuka

• Uncertainties : Ketidak pastian

• Uncollectible Account : Beban penghapusan puitang

• Uncollectible Account Receivable : Beban penghapusan piutang

• Under Applied Overhead : Overhead yang dibebankan terlalu rendah

• Unearned Revenue : Pendapatan diterima dimuka

• Unemployment Tax : Pajak pengurangan

• Unexpired : Belum kadaluwarsa

• Unfavorable Variance : Selisih merugikan

• Uniformity : Keseragaman

• Unissued Capital stock : Modal saham yang belum beredar

• Unit Cost : Harga perunit

• Unit Equivalent : Unit setara

• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran

• Unit Product Cost : Biaya unit produksi

• Unit Profit Graph : Grafik laba perunit

• Unit Still In Process : Unit dalam Proses

• Unlimited Liabilities : Kewajiban tak terbatas

• Unqualied Opinion : Pendapatan Wajar

• Unvoidable Cost : Biaya yang terhindarkan

• Useful Life : Masa Pengunaan



V

• Valuation Account : Perkiraan pernilaian

• Value : Nilai

• Value Added : Nilai tambah

• Value Added Tax : Pajak Pertambahan Nilai

• Value In Use : Nilai pengurangan

• Variable Cost : Biaya variabel

• Variable Cost Ratio : Rasio biaya Variabel

• Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel

• Variance Analysist : Analisa selisih

• Variance Analysist Report : Laporan analisa penyimpangan

• Verability : Daya uji

• Vertical Analysist : Analisa Vertical

• Volume Variance : Penyimpangan dalam isi

• Vouching : Biaya upah

• Voucher Register : Pemeriksaan dokumen dasar

• Voucher : Dokumen

• Voluntary Contribution : Simpanan sukarela



W

• Working Capital : Modal kerja

• Working In Process : Barang dalam proses

• Working In Process Inventory : Persediaan barang dalam proses

• Wages Expense : Pemeriksaan dokumen dasar

• Wages Rate : Biaya upah

• Wages And Taxes Statement : Laporan upah dan pajak

• Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi

• Weighted Average : Metode rata-rata terimbang

• Weighted Average Method : Metode rata-rata terimbang

• working sheet : Neraca Lajur

• Working Paper : Kertas kerja

• Write Off : Dihapuskan

• Write Off Method : Metode penghapusan



Y

• Yield = Metode penghapusan

• Yield Variance = Penyimpangan hasil



Z

• Zero Base Budgeting = Penganggaran atas dasar nol