ISTILAH ISTILAH AKUNTANSI DALAM BAHASA INGGRIS

A

• Actual Amount = Jumlah Sesungguhnya
• Actual Cost ( Arti Islilahnya ) Biaya Sesungguhnya
• Actual Factory Overhead = Beban Overhead Sesungguhnya
• Actual Liability=Hutang Nyata
• Actual Price= Harga Sesungguhnya
• Actual Quantity = Kwalitas Sesungguhnya
• Adjusted Balance = Saldo Setelah Penyesuaian
• Adjusted Trial Balance = Neraca Saldo Penyesuaian
• Adjusting Entries = Ayat Jurnal Penyesuaian
• Additional Cost ( Istilahnya ) Biaya Tambahan
• Advance From Customer = Uang Muka Langganan
• Advance Accounting = Akuntansi Lanjutan
• Advertising Expense = Biaya Iklan
• Adverse Opinion = Pendapatan Tidak Wajar
• Allowance For Inventory Decline To Market = Cadangan Penurunan Nilai Persediaan
• Allowance Method ( Artinya ) Metode Cadangan
• Allowance Account = Perkiraan Cadangan
• Allowance For Bad Debt = Cadangan Piutang Tak Tertagih
• Allowance For Doubt Full Account = Cadangan Pitang Ragu-Ragu
• Allowance For Overvaluation Of Branch Merchandise = Cadangan Kenaikan Harga Barang Cabang
• Amortization = Penyusutan Atas Harta Tak Berwujud
• Applied Factory Overhead Cost = Biaya Overhead Yang Dibebankan
• Annual Report ( Istilah ) Laporan Tahunan
• Asset ( Istilah ) Harta
• Asset Approach = Pendekatan Aktifa
• Asset Account = Perkiranan Harta
• Audit Fee = Pendapatan Audit
• Assume = Asumsi
• Audit Expense = Biaya Audit
• Audit Programme = Program Pemeriksaan
• Audit Process = Proses Pemeriksaan
• Audit Planning = Rencana Pereiksaan
• Auditor ( Islilahnya ) Pemerikasa Keuangan
• Auditing = Pemeriksaan Keuangan
• Average Method = Metode Rata-Rata
• 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

B

• Balance Sheet ( Arti Istilahnya ) Neraca
• Balance Per Bank = Saldo Menurut Bank
• Balance Per Book = Saldo Menurut Buku
• Balance Sheet Account = Perkiraan Neraca
• Balance Amount = Keseimbangan Jumlah
• Bank Payable = Hutang Bank
• Balance Before Liquidation = Saldo Sebelum Likuidasi
• Bank Reconciliation = Reconsiliasi Bank
• Bank Service Charge = Bedan Administrasi Bank
• Bank Statement = Rekening Koran
• Bin Card ( Artinya ) Kartu Gudang
• Basic Financial Statement = Laporan Keuangan Pokok
• Beginning Balance = Saldo Awal
• Betterment = Perbaikan
• Book Value = Nilai Buku
• Book Value Of Asset = Nilai Buku Aktifa
• Book Value Per Share = Nilai Buku Per Saham
• Branch ( Istilah Akuntansi ) Cabang
• Branch Merchandise = Barang Dagangan Cabang
• Branch Profit = Keuntungan Cabang
• Break Event = Pulang Pokok
• Break Even Piont = Titik Pulang Pokok
• Break Even Sales = Penjualan Pulang Pokok
• Budget ( Arti Istilahnya ) Anggaran
• Budget Variance = Selisih Anggaran
• Budget Flexible = Anggaran Flexsibel
• Budget Fixed = Anggaran Tetap
• Budget Cycle = Siklus Anggaran
• Budget Balance Sheet = Anggaran Neraca
• By Product = Produksi Sampingan
• Building ( Istilahnya ) Gedung
• Business Entity = Kesatuan Usaha

C

• Capital ( Info Intilah ) Modal
• Capital Statement = Laporan Perubahan Modal
• Capital Stock = Modal Saham
• Cash = Kas
• Cash Budget = Anggaran Kas
• Cash Count = Perhitungan Kas
• Cash Disbursement Journal = Jurnal Pengeluaran Kas
• Cash Discount = Potongan Yang Diberikan Atas Pembayaran Tunai
• Cash Flow ( Info Intilahnya ) Alur Kas
• Cash Flow Cycle = Siklus Alur Kas
• Cash In Bank = Kas Dalam Bank/Kas Di Bank
• Cash On Hand = Kas Di Tangan
• Cash In Transit = Kas Dalam Perjalanan
• Cash Payment Journal = Buku Kas Pengeluaran
• Cash Receipt Journal = Buku Kas Penerimaan
• Cash Sales = Penjualan Tunai
• Closing Entries = Ayat Jurnal Penutup
• Cost = Biaya
• Cost Accounting = Akuntansi Biaya
• Cost Of Goods Avaible For Sales = Harga Pokok Barang Tersedia Untuk Dijual
• Cost Of Goods Manufactured = Harga Pokok Produksi
• Cost Of Sold = Harga Pokok Barang Yang Di Jual
• Currency = Mata Uang
• Currency Asset = Harta Lancar
• Currency Liabilities = Hutang Jangka Pendek

D

• Debit Note = Nota Debet
• Debit Balance = Saldo Debet
• Deduction = Pengurangan
• Defective Goods = Produk Rusak
• Deferred Gros Profit On Realization = Laba Kotar Yang Belum Direalisasikan
• Delivery Expense = Biaya Pengankutan
• Deposit Slip = Bukti Setoran
• Depreciation = Penyusutan
• Depreciation Expense = Biaya Penusutan
• Determining Depreciation = Penetapan Penyusutan
• Direct Costing = Penetapan Biaya Langsung
• Direct Department Overhead Expense = Beban/Biaya Overhead Departemen Lansung
• Direct Expense = Biaya Langsung
• Direct Labor Cost Butget = Biaya Anggaran Buruh Langsung
• Direct Taxes = Pajak Langsung
• Direct Write Off = Penghapusan Langsung
• Discount = Potngan ( Harga )
• Dissolution = Pembubaran
• Dividend Stock = Deviden Saham
• Double Entry System = Sistem Pembukuan Berpasangan
• Draft ( Info ) = Wesel
• Due Date = Tanggal Jatuh Tempo

E

• Earned = Pendapatan
• Earning After Interest And Taxes = Pendapatan Sesudah Bunga Dan Pajak
• Earning After Tax = Pendapatan Sesudah Pajak
• Economic Life = Umur Ekomoni
• Economic Order Quantity = Jumlah Pembelian Optimal
• Emergency Working Capital = Modal Kerja Darurat
• Employee Earning Statement = Laporan Gaji Karyawan
• End Of Month Trial Balance = Daftar Saldo Akhir Bulan
• Ending Balance = Saldo Akhir
• Ending Inventory = Persediaan Akhir
• Entertaiment Expense = Biaya Entertain
• Entry = Ayat
• Equipment = Peralatan
• Equities = Kekayaan
• Equity Ih Income Of Subsidiary Company = Laba Atas Anak Perusahaan
• Estimate Value = Nilai Taksir
• Estimated Gross Provit = Taksiran Laba Kotor
• Evidence = Bukti-Bukti
• Except = Pengecualian
• Excess Of Cost Over Book Value Of Subsidiary Interest = Selisih Lebih Harga Pokok Di Atas Nilai Buku
• Excess Value = Nilai Lebih
• Exchange Rate = Nilai Tukar
• Expected Actual Capacity = Kapasitas Yang Sesungguhnya Di Harapkan
• Expected Rate Of Return = Tingkat Pengembalian Yang Diinginkan
• Expired = Kadarluasa
• Expense = Biaya
• External Audit = Pemeriksaan Ekternal
• Extra Ordinary Gain = Pembelajan Yang Luar Biasa
• Extra Ordinary Loss = Kerugian Yang Luar Biasa
• Extra Ordinary Repairs = Perbaikan Luar Biasa
• Extra Ordinary Retirement = Penarikan Aktiva Sebab Luar Biasa

F

• Fiscal Year = Tahun Pajak
• Fixed Asset Subsidiary Ledge = Buku Tambahan Harta Tetap
• Fixed Asset Turnover = Perputaran Harta Tetap
• Fixed Capital Asset = Modal Kerja Tetap
• Fixed Cast = Biaya Tetap
• Fixed Efficency Variance = Penyimpangan Effisiensi Yang Tetap
• Fixed Factory Overhead = Overhead Pabrik Yang Tetap
• Flexible Budget = Anggaran Yang Berubah-Ubah
• Floor = Batasan Bawah
• Flow Of Cost = Aliran Biaya
• Flow Of Document = Peredaran Dokumen
• Flow Of Funds = Aliran Dana
• Flow Of Work = Peredaran Kerja
• Flowchart = Daftar Aliran
• Fluctualing Method = Metode Fluktuasi
• Fluctuating Fund = Dana Berubah-Ubah
• Foot Note = Catatan Kaki
• Forecast Balance Sheet = Ramalan Neraca
• Forecast Income Statement = Taksiran Rugi Laba
• Form = Formulir
• Four Collumn Ccount = Jurnal Empat Kolom
• Fraud = Kecurangan
• Freight In = Ongkos Angkut Pembelian
• Freight On Material Purchasas = Beban Angkut Pembelian Bahan
• Freight Out = Ongkos Angkut Penjualan
• Funds = Dana
• Funds Statement = Laporan Sumber Dan Pengunan Dana
• Furniture & Fixture = Peralatan
• Fusion = Penggabungan

G

• General Accounting = Akuntansi 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

H

• Heating And Lighting Expense = Biaya Pemanasan Dan Penerangan
• Hidden Reserves = Cadangan Rahasia
• Historical Cost Accounting = Harga Perolehan Historis
• Historical Cost = Biaya Historis
• Home Office = Kantor Pusat
• Horizon Analyst = Analisa Mendatar
• Human Resource Accounting = Akuntansi Sumber Daya Manusia

I

• Income = Laba
• Income After Tax = Laba Sesudah Pajak
• Income From Joint Venture = Laba Usaha Patungan
• Income From Operation = Laba Usaha
• Income Sharing Agreement = Persetujuan Penbagian Laba
• Income Statement = Laporan Rugi Laba
• Income Statement Account = Pendekatan Laba Rugi
• Income Summary = Iktiar Rugi Laba
• Incremental Cost = Biaya Tambahan
• Independent Auditor Report = Laporan Pemeriksaan Bebas
• Indirect Expense = Biaya Tak Langsung
• Indirect Departemental Expense = Biaya Departemen Tak Langung
• Indirect Factory Cost = Biaya Pabrik Tak Langsung
• Indirect Labor = Tenaga Kerja Tak Langsung
• Inderect Material = Bahan Baku Tak Langsung
• Indirect Operatiing Expense = Biaya Usaha Tak Langsung
• Individual Priprietorship = Perusahan Perorangan
• Inflation = Inflansi
• Information = Informasi
• Information System = Sistem Informasi
• Initial Inventory = Persediaan Awal
• Initial Audit = Pemeriksaan Awal/Pertama Kali
• Input Tax = Pajak Masukan
• Installation Cost = Biaya Instalasi Atau Pemasangan
• Installment = Angguran Atau Cicilan
• Installment Contract Receivable = Piutang Penjualan Cicilan
• Installment Method = Metode Cicilan
• Installment Payable = Hutang Cicilan
• Installment Term Debt = Utang Jangka Menengah
• Insurance Expense General = Biaya Asuransi Unum
• Insurance Expense Selling = Biaya Asuransi Penjualan
• Intagible Asset = Aktiva Tak Berwujud
• Intangible Fixed Assets = Aktiva Tetap Tak Berwujud
• Intercompany Loans = Pinjaman Antar Perusahan
• Interest = Bunga
• Interest Baering Note = Wesel Berbunga
• Interest Expense = Biaya Bunga
• Interest Factor = Faktor Bunga
• Interest Income = Pendapatan Bunga
• Interest Ayable = Hutang Bunga
• Interest Receivable = Piutang Bunga
• Interim Statement = Laporan Sementara
• Internal Audit = Pemeriksan Intern
• Internal Auditor = Pemeriksan Internal
• Internal Control = Pengawasan Internal
• Internal Control Questioary = Pertanyaan Pengendalian Intern
• Internal Finacing = Pembiayan Internal
• Inventory = Persediaan
• Inventory Of Material = Persediaan Bahan Mentah
• Inventory Trun Over = Perputaran Persediaan
• Inventory Valuation = Penilaian Persediaan
• Invesment In Fund = Investasi Dalam Dana
• Invesment In Bond = Investasi Dalam Obligasi
• Invesment In Joint Venture = Investasi Dalam Usaha Patungan
• Invesment In Land = Investasi Dalam Bentuk Tanah
• Invesment In Life Insurance = Investasi Dalam Bentuk Asuransi Jiwa
• Invesment In Stock = Investasi Saham
• Investor = Orang Yang Menanamkan Modal
• Invoice = Faktur

J

• Job Order Cost = Biaya Pesanan
• Job Order Cost Sheet = Kartu Biaya Pesanan
• Job Order Cost System = Sistem Biaya Pesanan
• Job Time Ticket = Kartu Jam Kerja
• Joint Cost = Biaya Gabungan
• Joint Cost Of Capital = Biaya Penggunan Modal Bersama
• Joint Product = Produksi Gabungan
• Joint Venture = Usaha Patungan
• Joint Venture Books = Buku-Buku Usaha Patungan
• Journal = Buku Harian
• Journal Entry = Ayat-Ayat Jurnal
• Journalizing = Menjurnal/ Penjurnalan
• Judgment Sample = Sampel Pertimbangan

L

• Labor = Tenaga Kerja
• Labor Budget = Anggaran Tenaga Kerja
• Labor Cost = Biaya Tenaga Kerja
• Labor Cost Control = Pengendalian Biaya Tenaga Kerja
• Labor Cost Report = Laporan Biaya Tenaga Kerja
• Labor Efficiency Ratio = Rasio Effiensi Tenaga Kerja
• Labor Efficiency Stasndar = Standar Effisinsi Tenaga Kerja
• Labor Efficiency Variance = Selisih Effiensi Upah
• Labor Fringe Benefit = Pendapatan Yang Diterima Tenaga Kerja
• Labor Performance Report = Laporan Pelaksanan Kerja
• Labor Rate Variance = Penyimpangan Tarif Tenaga Kerja
• Land = Tanah
• Land Right = Hak Atas Tanah
• Last In First Out ( Lifo ) = Masuk Pertamakeluar Pertama
• Lease = Sewa
• Lease Agreement = Kontrak Sewa Guna
• Leaseing = Sewa Guna
• Ledger = Buku Besar
• Legal Capital = Modal Resmi
• Lessee = Pihak Yang Menyewakan Guna Barang
• Lessor = Pihak Yang Menyewa Guna Barang
• Letter Of Comments = Surat Komentar
• Letter Of Transmettal = Surat Penyerangan
• Liabilities = Kewajiban
• Limited Liabilty = Tanggung Jawab Terbatas
• Liquidating Deviden = Deviden Likiudasi
• Liquidity = Kemampunan Bayar Hutang Jangka Pendek
• Long From Report = Laporan Akuntansi Betuk Panjang
• Long Run Proof = Pengecekan Jangka Panjang
• Long Term Debets = Utang Jangka Panjang
• Long Term Debet To Equity Ratio = Rasio Utang Jangka Panjang Terhadap Modal Sendiri
• Long Term Investment = Investasi Jangka Panjang
• Long Term Liabilities = Hutang Jangka Panjang
• Loss = Rugi
• Loss From Operation = Rugi Usaha
• Loss On Realization = Realisasi Kerugian
• Loss On Reduction Of Inventory = Rugi Penurunan Nilai Persediaan
• Loss On Repossession = Rugi Penarikan Kembali
• Loss On Sale Of Invesment = Rugi Penjualan Investasi
• Loss On Trade In = Rugi Pertukaran
• Loss Unit = Unit Yang Hilang
• Lower Cost Or Market = Harga Beli Atau Harga Pasar Yang Lebih Rendah
• Lumsump Purchase = Pembelian Secara Bulat

M

• Machine = Mesin
• Maintenance Cost = Biaya Pemeliharana
• Maintenance Departement Butget = Anggaran Departeman Pemeliharan
• Maintenance Expense = Biaya Pemeliharan
• Management Accounting = Akuntansi Manjemen
• Management Advisory Service = Pelayanan Konsultasi Perusahan
• Management Audit = Pemeriksaan Manajemen
• Management By Exception = Manjemen Dengan Pengecualian
• Manufacturer = Pabrikan
• Manufacturing Company = Perusahan Pabrikan
• Manufacturing Cost = Biaya Pabrikasi
• Manufacturing Overhead = Overhead Pabrik
• Markdown Cancellation = Pembatalan Penurunan Harga
• Market Rate = Harga Pasar
• Market Value = Harga Pasar
• Market Value At Split Off = Harga Jual Pada Titik Pisah
• Market Value Of Rights = Harga Jual Hak Beli Saham
• Market Value Of Stock Ex Right = Harga Pasar Saham Tampa Hak Beli Saham
• Marketable Securities = Surat Berharga
• Marketing = Pemasaran
• Marketing Department = Departemen Pemasaran
• Marketing Expense = Biaya Pemasaran
• Markup Cancellation = Pembatalan Kenaikan Harga
• Matching Cost With Revenue = Penetapan Pendapatan Dan Biaya
• Material = Bahan Baku
• Material Account = Perkiraan Bahan Baku
• Material In Control = Pengendalian Bahan Baku
• Material In Process = Bahan Baku Dalam Proses
• Material Ledger = Buku Besar Bahan Baku
• Material Ledger Card = Kartu Bahan Baku
• Material Mix Variance = Selisih Komposisi Bahan
• Material Price Variance = Penyimpangan Harga Bahan Baku
• Material Usage Prince Variance = Sesilsih Harga Pemakainan Bahan
• Material Yield Variance = Selisih Hasil Bahan
• Material Requisition = Permintaan Bahan Baku
• Medical Expense = Biaya Pengobatan
• Merchandise Inventory = Persediaan Barang Dagangan
• Merchandise Inventory Turnover = Perputaran Persedian Barang Dagangan
• Merchandise Shipment On Consigment = Pengiriman Barang Konsinyasi
• Merchandise Company = Perusahan Dagang
• Mixed Account = Rekening Campuran
• Mixed Opinion = Pendapat Campuran
• Mortgage Bond = Obligasi Hipotik
• Mortgage Payable = Hutang Hipotik
• Moving Average = Rata Rata Bergerak

N

• National Association Of Accounting = Asosiasi Akuntan Nasional
• Natural Bussiness Year = Tahun Bisnis Alami
• Negative Assurance = Jaminan Negatif
• Net Asset = Aktifa Bersih
• Net Earning =Pendapatan Bersih
• Net Income = Keuntungan Bersih
• Net Income After Tax = Keuntungan Bersih Setelah Pajak
• Net Loss = Kerugian Bersih
• Net Profit = Laba Bersih
• Net Purchase = Pembelian Bersih
• Net Realizable Value = Nilai Bersih Yang Dapat Direalisasikan
• Net Sales = Penjualan Bersih
• Net Worth = Kekayan Bersih
• Nominal Accounts = Perkiraan Nominal
• Nominal Value = Nilai Nominal
• Normal Balance (Istilah) = Saldo Normal
• Not Sufficient Fund = Dana Tidak Mencukupi
• Note Payable = Wesel Bayar
• Note Receivable = Wesel Tagih
• Note Of Financial Statement = Catatan Atas Laporan Keuangan
• Notice Of Employment = Surat Perjanjian Kerja

O

• Observation Of Inventory = Pengamatan Persediaan
• Observation Of Inventory Taking = Pengamatan Perhitungan Persediaan
• Occupancy Cost = Biaya Pendiaman Atau Penetapan
• Office Equipment = Peralatan Kantor
• Office Salaries Expense = Biaya Gaji Bagian Kantor
• Office Supplies = Perlengkapan Kantor
• Office Supplies Expense = Biaya Perlengkapan Kantor
• One Time Voucher Procedure = Prosedur Pembuatan Voucher Sekaligus
• One Write System = Sistem Sekali Tulis
• Open Item Statement = Surat Pernyatan Elemen-Elemen Terbuka
• Operating Assets = Akifa Atau Modal Oprasi
• Operating Expense = Biaya Usaha
• Operating Sales Budget = Anggaran Operasional Penjualan
• Operating Transaction = Transaksi Operasional
• Opinion = Pendapat
• Opportunity Cost = Biaya Kesempataan
• Ordering Cost = Biaya Pesanan
• Ordinary Repair = Reperasi Luar Biasa
• Organization Chart = Stuktur Ogranisasi
• Other General Expense = Biaya Umum Lainya
• Other Longterm Liabilities = Hutang Jangka Panjang Lainnya
• Out Of Pocket Cost = Biaya Kantong Sendiri
• Out Tax = Pajak Keluaran
• Outlay = Pengeluaran
• Outstanding Check = Cek Beredar
• Out Standing Stock = Saham Yang Beredar
• Over Time = Lembur
• Over All Cost Of Capital = Biaya Penggunan Modal Rata-Rata
• Over Applied Factory Overhead = Kelebihan Aplikasi Overhead Pabrik
• Over Draft = Kelebihan Penarikan
• Over Stated = Terlalu Tinggi
• Owners Equity = Modal Pemilik
• Onnership Right = Hak Pemilik Perusahan

P

• Partner In Charge = Partner Utama
• Partnership = Persekutuan
• Payable = Hutang
• Payable To Defaulting Sub Souder = Hutang Kepada Pemesanan Saham
• Payment = Pembayaran
• Percentage Depletion = Deplesi Persentase
• Perferred St0ck Holder = Pemegang Saham Istimewa
• Performence Report = Laporan Pelaksanaan
• Premium = Agio
• Premium Of Prepered Stock = Agio Saham Preferen
• Premium On Bonds Payable = Agio Olbigasi
• Premium On Stock = Agoi Saham
• Prepaid Advertising = Iklan Dibayar Dimuka
• Prepaid Expense = Biaya Dibayar Dimuka
• Prepaid Insurance = Asuransi Dibayar Dimuka
• Prepaid Transportation = Transportation Sewa Dibayar Dimuka
• Prepayment = Pembayaran Dimuka
• Price Index = Indek Harga
• Primary Working Capital = Modal Kerja Perimer
• Process Cost = Biaya Proses
• Profssional Fess = Pendapatan Profesional
• Profit = Laba
• Proforma = Proyeksi
• Progress Billing To Costomer = Harga Kontrak Yang Difakturkan
• Property = Kekayan
• Property Tax = Pajak Keayaan
• Purchase = Pembelian
• Purchase Discount = Potongan Pembelian
• Purchase Invoice = Faktur Pembelian
• Purchase Journal = Buku Harian Pembelian
• Purchase Method = Metode Pembelian
• Purchase Order = Pesanan Pembelian
• Purchase Requistion = Permintaan Pembelian

Q

• Qualified Opinion = Pendapat Wajar Tanpa Syarat
• Quick Ratio = Ratio Aktiva Tunai

R

• R & D Cost = Biaya Riset Dan Pengembangan
• Rate Of Return = Tingkat Pengembalian
• Rate Of Return On Net Worth = Rentabilitas Modal Sendiri
• Ratio Analysist = Analsa Ratio
• Ratio Of Plant Asset To Long Term Liability = Perbandingan Harga Tetap Dengan Hutang Jangka Panjang
• Raw Material = Bahan Mentah
• Raw Material Investory = Persedianan Bahan Mentah
• Raw Material Price Variance = Penyimpangan Harga Bahan Mentah
• Realized Gross Profit On Installment Sales = Realiasai Laba Kotor
• Re Arrangement = Penyusunan Kembali
• Receivable = Piutang
• Receivable Collection Budget = Budget Pengumpulan Piutang
• Receivable Trun Over = Perputaran Piutang
• Receivable Write Off = Penghapusan Piutang
• Receiving Account = Laporan Penerimaan Barang
• Reciprocal Account = Perkiraan Berlawanan
• Recovable From Insurance Companies = Piutang Kepada Asuransi
• Redemption Of Bound = Penghentian Obligasi
• Redemption Value = Nilai Penarikan
• Refference = Petunjuk
• Registered Bonds = Daftar Obligasi
• Related Partty Transaction = Transaksi Dengan Pihak Yang Mempunyai Hubungan Yang Istimewa

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

T

• T Account = Perkiraan Bentuk T
• Tangible Asset = Harta Berwujud
• Tangible Fixed Asset = Aktiva Tetap Berwujud
• Tax Acoounting = Akuntansi Perpajakan
• Tax Deduction = Pengurangan Pajak
• Tax Invoice = Faktur Pajak
• Tax Return Statement = Surat Pemberitahuan Pajak
• Taxable Firm = Pengusaha Kena Pajak
• Taxable Income = Pendapatan Kena Pajak
• Taxes Expense = Biaya Pajak
• Taxes Holiday = Pembebasan Pajak
• Taxes Payable = Hutang Pajak
• Taxes Rate = Tarif Pajak
• Taxes Return = Pajak Yang Dikembalikan
• Temporary Investment = Investasi Sementara
• Temporary Proprietorship = Perkiraan Pemilikan Sementara
• Tender Offer = Penawaran Dagang
• Term Compliance = Uji Ketaatan
• The Old & New Balance Proof = Pengecekan Saldo Awal Dan Akhir
• Theoritical Capacity = Kapasitas Secara Teoritis
• Three Variance Method = Metode Tiga Penyimpangan
• Tickmarks = Tanda Pemeriksaan
• Time Value Of Money = Nilai Waktu Dari Pada Uang
• Timing Diffrence = Perbedaan Waktu
• To Compare = Membandingkan
• To Trace = Menelusuri
• Total Asset Turn Over = Perputaran Total Harta
• Total Asset To Debts Ratio = Ratio Aktifa Terhadap Utang
• Tracks = Taksiran
• Trade Discounts = Potongan Perdagangan
• Trande In = Tukar Tambah
• Trade Mark = Merk Dagang
• Traveling Expense = Biaya Perjalan
• Treasurer = Pejabat Keuangan
• Treasury Bill = Surat Hutang Jangka Panjang
• Treasury Departement = Departemen Keuangan
• Trent Analyst = Analysa Pengembangan Dari Waktu Ke Waktu
• Trial Balance = Neraca Saldo
• Trouble Debt Restructuring = Penataan Kembali Utang Yang Macet
• Trust Fund = Dana Perwakilan
• Turn Over = Perputaran
• Two Bin System = Sistem Dua Bin
• Two Collumn Account = Perkiraan Dua Kolom
• Two Collumn Journal = Dua Kolom Jurnal
• Two Variance Method = Metode Dua Penyimpangan

U

• Unadjusted Trial Balance = Neraca Percobaan Yang Belum Disesuaikan
• Unearned Income = Sewa Diterima Dimuka
• Uncertainties = Ketidak Pastian
• Uncollectible Account = Beban Penghapusan Puitang
• Uncollectible Account Receivable = Beban Penghapusan Piutang
• Under Applied Overhead = Overhead Yang Dibebankan Terlalu Rendah
• Unearned Revenue = Pendapatan Diterima Dimuka
• Unemployment Tax = Pajak Pengurangan
• Unexpired = Belum Kadaluwarsa
• Unfavorable Variance = Selisih Merugikan
• Uniformity = Keseragaman
• Unissued Capital Stock = Modal Saham Yang Belum Beredar
• Unit Cost = Harga Perunit
• Unit Equivalent = Unit Setara
• Unit Of Output Depreciation = Penyusutan Dengan Jumlah Unut Keluaran
• Unit Product Cost = Biaya Unit Produksi
• Unit Profit Graph = Grafik Laba Perunit
• Unit Still In Process = Unit Dalam Proses
• Unlimited Liabilities = Kewajiban Tak Terbatas
• Unqualied Opinion = Pendapatan Wajar
• Unvoidable Cost = Biaya Yang Terhindarkan
• Useful Life = Masa Pengunaan

V

• Valuation Account = Perkiraan Pernilaian
• Value = Nilai
• Value Added = Nilai Tambah
• Value Added Tax = Pajak Pertambahan Nilai
• Value In Use = Nilai Pengurangan
• Variable Cost = Biaya Variabel
• Variable Cost Ratio = Rasio Biaya Variabel
• Variable Efficiency Variance = Penyimpangan Effisiensi Biaya Variabel
• Variance Analysist = Analisa Selisih
• Variance Analysist Report = Laporan Analisa Penyimpangan
• Verability = Daya Uji
• Vertical Analysist = Analisa Vertical
• Volume Variance = Penyimpangan Dalam Isi
• Vouching = Biaya Upah
• Voucher Register = Pemeriksaan Dokumen Dasar
• Voucher = Dokumen
• Voluntary Contribution = Simpanan Sukarela

W

• Working Capital = Modal Kerja
• Working In Process = Barang Dalam Proses
• Working In Process Inventory = Persediaan Barang Dalam Proses
• Wages Expense = Pemeriksaan Dokumen Dasar
• Wages Rate = Biaya Upah
• Wages And Taxes Statement = Laporan Upah Dan Pajak
• Working Paper For Consolidated Balance Sheet = Neraca Lajur Untuk Neraca Konsolidasi
• Weighted Average = Metode Rata-Rata Terimbang
• Weighted Average Method = Metode Rata-Rata Terimbang
• Working Sheet = Neraca Lajur
• Working Paper = Kertas Kerja
• Write Off = Dihapuskan
• Write Off Method = Metode Penghapusan

Y

• Yield = Metode Penghapusan
• Yield Variance = Penyimpangan Hasil

Z

• Zero Base Budgeting = Penganggaran Atas Dasar Nol