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
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• * 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
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• * 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
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• * 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
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• * 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
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• * 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
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• # 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
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• * 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
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• * 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
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• * 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
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• * 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
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• # 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
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• # 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
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• # 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
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• * 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.
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• * 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.
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• # 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
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• # Qualified Opinion = Pendapat wajar tanpa syarat
• # Quick Ratio = Ratio aktiva tunai
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• * 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
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• * 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
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• # 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
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• * 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
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• # 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
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• * 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
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• * Yield = Metode penghapusan
• * Yield Variance = Penyimpangan hasil
• * Zero Base Budgeting = Penganggaran atas dasar nol