istilah Akuntansi buat kamu kamu

NAMA AKUN / ISTILAH AKUNTANSI 


  • * 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

  • * 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
  • * 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


  • * 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

  • * 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 SOLD = Harga pokok barang yang di jual
  • * CURRENCY = Mata uang
  • * CURRENCY ASSET = Harta lancar
  • * CURRENCY LIABILITIES = Hutang jangka pendek

  • * 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 lansungMiring
  • * 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

  • * 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


  • # 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


  • * 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 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


  • * 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
  • * 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 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

  • * 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

  • # 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

  • # 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

  • * 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 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.


  • * 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.


  • # 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

  • # Qualified Opinion = Pendapat wajar tanpa syarat
  • # Quick Ratio = Ratio aktiva tunai

  • * 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



  • * 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

  • # 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

  • * 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

  • # 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


  • * 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


  • * Yield = Metode penghapusan
  • * Yield Variance = Penyimpangan hasil
  • * Zero Base Budgeting = Penganggaran atas dasar nol

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