Istilah dalam ekonomi banyak dan kadang membingungkan bagi pemula, berikut kami mencoba berbagai tentang istilah-istilah dalam ekonomi semoga bermanfaat. Jangan lupa beri komentar yang dapat memperbaiki kualitas website ini

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

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

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 )

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

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

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

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

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

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.

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

QA

  • 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

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

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 )

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

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

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

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

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

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.

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.

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

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

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
  • 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.

 

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

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

 

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

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