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 = | Siklus akuntansi |
• ACCOUNTING DATA = | Data akuntansi |
• ACCOUNTING DEPARTMENT = | Departemen akuntansi |
• ACCOUNTING EQUATION = | Persaman akuntansi |
• ACCOUNTING INCOME = | Laba akuntansi |
• ACCOUNTING INFORMATION = | Informasi akuntansi |
• ACCOUNTING INSTRUCTION = | Intruksi akuntansi |
• ACCOUNTING MANAGEMENT = | Manajement akuntansi |
• ACCOUNTING METHOD = | Metode akuntansi |
• ACCOUNTING PERIOD = | Periode akuntansi |
• ACCOUNTING PRINCIPLE = | Akuntansi dasar |
• ACCOUNTING PROCEDURE = | Prosedur akuntansi |
• ACCOUNTING RESPONSIBILITY = | Akuntansi pertanggung jawaban |
• ACCOUNTING SYSTEM = | Sistem akuntansi |
• ACCOUNTS INTER COMPANY = | Rekening antar perusahan |
• ACCRUED EXPENSE = | Biaya yang akan di bayar |
• ACCRUED EXPENSE PAYABLE = | Beban terhutang |
• ACCRUED PAYROLL PAYABLE = | Utang gaji |
• ACCRUED INTERS PAYABLE = | Bunga terhutang |
• ACCRUED REVENUE = | Pendapatan yang akan diterima |
• ACCRUED TAX PAYABLE = | Hutang pajak |
• ACCRUED WAGES PAYABLE = | Upah terhutang |
• ACCUMULATED DEPLETION = | Akumulasi deplesi |
• ACCUMULATED DEPRECIATION = | Akumulasi penyusutan |
• ACTUAL AMOUNT = | Jumlah sesungguhnya |
• ACTUAL COST ( arti islilahnya ) | Biaya sesungguhnya |
• ACTUAL FACTORY OVERHEAD = | Beban overhead sesungguhnya |
• ACTUAL LIABILITY= | Hutang nyata |
• ACTUAL PRICE= | Harga sesungguhnya |
• ACTUAL QUANTITY = | Kwalitas sesungguhnya |
• ADJUSTED BALANCE = | Saldo setelah penyesuaian |
• ADJUSTED TRIAL BALANCE = | Neraca saldo penyesuaian |
• ADJUSTING ENTRIES = | Ayat jurnal penyesuaian |
• ADDITIONAL COST ( istilahnya ) | Biaya tambahan |
• ADVANCE FROM CUSTOMER = | Uang muka langganan |
• ADVANCE ACCOUNTING = | Akuntansi lanjutan |
• ADVERTISING EXPENSE = | Biaya iklan |
• ADVERSE OPINION = | Pendapatan tidak wajar |
• Allowance for inventory decline to market = | Cadangan penurunan nilai persediaan |
• ALLOWANCE METHOD ( artinya ) | Metode cadangan |
• ALLOWANCE ACCOUNT = | Perkiraan cadangan |
• ALLOWANCE FOR BAD DEBT = | Cadangan piutang tak tertagih |
• ALLOWANCE FOR DOUBT FULL ACCOUNT = | Cadangan pitang ragu-ragu |
• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = | Cadangan kenaikan harga barang cabang |
• AMORTIZATION = | Penyusutan atas harta tak berwujud |
• APPLIED FACTORY OVERHEAD COST = | Biaya overhead yang dibebankan |
• ANNUAL REPORT ( istilah ) | Laporan tahunan |
• ASSET ( istilah ) | Harta |
• ASSET APPROACH = | Pendekatan aktifa |
• ASSET ACCOUNT = | Perkiranan harta |
• AUDIT FEE = | Pendapatan audit |
• ASSUME = | Asumsi |
• AUDIT EXPENSE = | Biaya audit |
• AUDIT PROGRAMME = | Program pemeriksaan |
• AUDIT PROCESS = | Proses pemeriksaan |
• AUDIT PLANNING = | Rencana pemeresaan |
• AUDITOR ( islilahnya ) | Pemerikasa keuangan |
• AUDITING = | Pemeriksaan keuangan |
• AVERAGE METHOD = | Metode rata-rata |
| |
| |
B | |
• BALANCE SHEET ( arti istilahnya ) | Neraca |
• BALANCE PER BANK = | Saldo menurut bank |
• BALANCE PER BOOK = | Saldo menurut buku |
• BALANCE SHEET ACCOUNT = | Perkiraan neraca |
• BALANCE AMOUNT = | Keseimbangan jumlah |
• BANK PAYABLE = | Hutang bank |
• BALANCE BEFORE LIQUIDATION = | Saldo sebelum likuidasi |
• BANK RECONCILIATION = | Reconsiliasi bank |
• BANK SERVICE CHARGE = | Bedan administrasi bank |
• BANK STATEMENT = | Rekening koran |
• BIN CARD ( artinya ) | Kartu gudang |
• BASIC FINANCIAL STATEMENT = | Laporan keuangan pokok |
• BEGINNING BALANCE = | Saldo awal |
• BETTERMENT = | Perbaikan |
• BOOK VALUE = | Nilai buku |
• BOOK VALUE OF ASSET = | Nilai buku aktifa |
• BOOK VALUE PER SHARE = | Nilai buku per saham |
• BRANCH ( istilah akuntansi ) | Cabang |
• BRANCH MERCHANDISE = | Barang dagangan cabang |
• BRANCH PROFIT = | Keuntungan cabang |
• BREAK EVENT = | Pulang pokok |
• BREAK EVEN PIONT = | Titik pulang pokok |
• BREAK EVEN SALES = | Penjualan pulang pokok |
• BUDGET ( arti istilahnya ) | Anggaran |
• BUDGET VARIANCE = | Selisih anggaran |
• BUDGET FLEXIBLE = | Anggaran flexsibel |
• BUDGET FIXED = | Anggaran tetap |
• BUDGET CYCLE = | Siklus Anggaran |
• BUDGET BALANCE SHEET = | Anggaran neraca |
• BY PRODUCT = | Produksi sampingan |
• BUILDING ( istilahnya ) | Gedung |
• BUSINESS ENTITY = | Kesatuan usaha |
| |
| |
C | |
• CAPITAL ( info intilah ) | Modal |
• CAPITAL STATEMENT = | Laporan perubahan modal |
• CAPITAL STOCK = | Modal saham |
• CASH = | Kas |
• CASH BUDGET = | Anggaran kas |
• CASH COUNT = | Perhitungan kas |
• CASH DISBURSEMENT JOURNAL = | Jurnal pengeluaran kas |
• CASH DISCOUNT = | Potongan yang diberikan atas pembayaran tunai |
• CASH FLOW ( info intilahnya ) | Alur kas |
• CASH FLOW CYCLE = | Siklus alur kas |
• CASH IN BANK = | Kas dalam bank/kas di bank |
• CASH ON HAND = | Kas di tangan |
• CASH IN TRANSIT = | Kas dalam perjalanan |
• CASH PAYMENT JOURNAL = | Buku kas pengeluaran |
• CASH RECEIPT JOURNAL = | Buku kas penerimaan |
• CASH SALES = | Penjualan tunai |
• CLOSING ENTRIES = | Ayat jurnal penutup |
• COST = | Biaya |
• COST ACCOUNTING = | Akuntansi biaya |
• COST OF GOODS AVAIBLE FOR SALES = | Harga pokok barang tersedia untuk dijual |
• COST OF GOODS MANUFACTURED = | Harga pokok produksi |
• COST OF GOODS SOLD = | Harga pokok barang yang di jual (Harga Pokok Penjualan) |
• CURRENCY = | Mata uang |
• CURRENCY ASSET = | Harta lancar |
• CURRENCY LIABILITIES = | Hutang jangka pendek |
| |
| |
D | |
• DEBIT NOTE = | Nota debet |
• DEBIT BALANCE = | Saldo debet |
• DEDUCTION = | Pengurangan |
• DEFECTIVE GOODS = | Produk rusak |
• DEFERRED GROS PROFIT ON REALIZATION = | Laba kotar yang belum direalisasikan |
• DELIVERY EXPENSE = | Biaya pengankutan |
• DEPOSIT SLIP = | Bukti setoran |
• DEPRECIATION = | Penyusutan |
• DEPRECIATION EXPENSE = | Biaya penusutan |
• DETERMINING DEPRECIATION = | Penetapan penyusutan |
• DIRECT COSTING = | Penetapan biaya langsung |
• DIRECT DEPARTMENT OVERHEAD EXPENSE = | Beban/biaya overhead departemen lansung |
• DIRECT EXPENSE = | Biaya langsung |
• DIRECT LABOR COST BUTGET = | Biaya anggaran buruh langsung |
• DIRECT TAXES = | Pajak langsung |
• DIRECT WRITE OFF = | Penghapusan langsung |
• DISCOUNT = | Potngan ( harga ) |
• DISSOLUTION = | Pembubaran |
• DIVIDEND STOCK = | Deviden saham |
• DOUBLE ENTRY SYSTEM = | Sistem pembukuan berpasangan |
• DRAFT ( info ) = | Wesel |
• DUE DATE = | Tanggal jatuh tempo |
| |
E | |
• EARNED = | Pendapatan |
• EARNING AFTER INTEREST AND TAXES = | Pendapatan sesudah bunga dan pajak |
• EARNING AFTER TAX = | Pendapatan sesudah pajak |
• ECONOMIC LIFE = | Umur ekomoni |
• ECONOMIC ORDER QUANTITY = | Jumlah pembelian optimal |
• EMERGENCY WORKING CAPITAL = | Modal kerja darurat |
• EMPLOYEE EARNING STATEMENT = | Laporan gaji karyawan |
• END OF MONTH TRIAL BALANCE = | Daftar saldo akhir bulan |
• ENDING BALANCE = | Saldo akhir |
• ENDING INVENTORY = | Persediaan akhir |
• ENTERTAIMENT EXPENSE = | Biaya entertain |
• ENTRY = | Ayat |
• EQUIPMENT = | Peralatan |
• EQUITIES = | Kekayaan |
• EQUITY IH INCOME OF SUBSIDIARY COMPANY = | Laba atas anak perusahaan |
• ESTIMATE VALUE = | Nilai taksir |
• ESTIMATED GROSS PROVIT = | Taksiran laba kotor |
• EVIDENCE = | Bukti-bukti |
• EXCEPT = | Pengecualian |
• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = | Selisih lebih harga pokok di atas nilai buku |
• EXCESS VALUE = | Nilai lebih |
• EXCHANGE RATE = | Nilai tukar |
• EXPECTED ACTUAL CAPACITY = | Kapasitas yang sesungguhnya di harapkan |
• EXPECTED RATE OF RETURN = | Tingkat pengembalian yang diinginkan |
• EXPIRED = | Kadarluasa |
• EXPENSE = | Biaya |
• EXTERNAL AUDIT = | Pemeriksaan ekternal |
• EXTRA ORDINARY GAIN = | pembelajan yang luar biasa |
• EXTRA ORDINARY LOSS = | Kerugian yang luar biasa |
• EXTRA ORDINARY REPAIRS = | Perbaikan luar biasa |
• EXTRA ORDINARY RETIREMENT = | Penarikan aktiva sebab luar biasa |
| |
F | |
• Fiscal Year = | Tahun pajak |
• Fixed asset subsidiary ledge = | Buku tambahan harta tetap |
• Fixed asset turnover = | Perputaran harta tetap |
• Fixed capital asset = | Modal kerja tetap |
• Fixed cast = | Biaya tetap |
• Fixed efficency variance = | Penyimpangan effisiensi yang tetap |
• Fixed factory overhead = | Overhead pabrik yang tetap |
• Flexible budget = | Anggaran yang berubah-ubah |
• Floor = | Batasan bawah |
• Flow of cost = | Aliran biaya |
• Flow of document = | Peredaran dokumen |
• Flow of funds = | Aliran dana |
• Flow of work = | Peredaran kerja |
• Flowchart = | Daftar aliran |
• Fluctualing method = | Metode fluktuasi |
• Fluctuating fund = | Dana berubah-ubah |
• Foot note = | Catatan kaki |
• Forecast balance sheet = | Ramalan neraca |
• Forecast income statement = | Taksiran rugi laba |
• Form = | Formulir |
• Four collumn ccount = | Jurnal empat kolom |
• Fraud = | kecurangan |
• Freight in = | Ongkos angkut pembelian |
• Freight on material purchasas = | Beban angkut pembelian bahan |
• Freight out = | Ongkos angkut penjualan |
• Funds = | Dana |
• Funds statement = | Laporan sumber dan pengunan dana |
• Furniture & fixture = | Peralatan |
• Fusion = | Penggabungan |
| |
G | |
• General Accounting = | 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 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 = | iktisar 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 umum |
• Insurance expense selling = | Biaya asuransi penjualan |
• Intagible Asset = | Aktiva tak berwujud |
• Intangible Fixed Assets = | Aktiva tetap tak berwujud |
• Intercompany Loans = | Pinjaman antar perusahan |
• Interest = | Bunga |
• Interest Baering Note = | Wesel berbunga |
• Interest Expense = | Biaya bunga |
• Interest Factor = | Faktor bunga |
• Interest Income = | Pendapatan bunga |
• Interest ayable = | Hutang bunga |
• Interest Receivable = | Piutang bunga |
• Interim Statement = | Laporan sementara |
• Internal Audit = | Pemeriksan Intern |
• Internal Auditor = | Pemeriksan internal |
• Internal Control = | Pengawasan internal |
• Internal Control Questioary = | Pertanyaan pengendalian Intern |
• Internal Finacing = | Pembiayan internal |
• Inventory = | Persediaan |
• Inventory Balance = | Saldo Persedian |
• Inventory of Material = | Persediaan Bahan Mentah |
• Inventory Trun Over = | Perputaran persediaan |
• Inventory Valuation = | Penilaian Persediaan |
• Invesment In Fund = | Investasi dalam dana |
• Invesment In Bond = | Investasi dalam obligasi |
• Invesment In Joint Venture = | Investasi dalam usaha patungan |
• Invesment In Land = | Investasi dalam bentuk tanah |
• Invesment In life Insurance = | Investasi dalam bentuk asuransi jiwa |
• Invesment In Stock = | Investasi saham |
• Investor = ` | Orang yang menanamkan modal |
• Invoice = | Faktur |
| |
J | |
• Job order cost = | Biaya pesanan |
• Job order cost sheet = | Kartu biaya pesanan |
• Job order cost system = | Sistem biaya pesanan |
• Job time ticket = | Kartu jam kerja |
• Joint cost = | Biaya gabungan |
• Joint cost of capital = | Biaya penggunan modal bersama |
• Joint product = | Produksi gabungan |
• Joint venture = | Usaha patungan |
• Joint venture books = | buku-buku usaha patungan |
• Journal = | Buku harian |
• Journal entry = | Ayat-ayat jurnal |
• Journalizing = | menjurnal/ penjurnalan |
• Judgment sample = | Sampel pertimbangan |
| |
| |
• Net Loss = | Kerugian bersih |
• Net Method = | Metode Bersih |
• Net Profit = | Laba bersih |
• Net Purchase = | Pembelian bersih |
• Net Realizable Value = | Nilai bersih yang dapat direalisasikan |
• Net Sales = | Penjualan bersih |
• Net Worth = | Kekayan bersih |
• Nominal Accounts = | Perkiraan nominal |
• Nominal Value = | Nilai nominal |
• Normal Balance= istilah = | Saldo normal |
• Not Sufficient Fund = | Dana tidak mencukupi |
• Note Payable = | Wesel bayar |
• Note Receivable = | Wesel tagih |
• Note of Financial Statement = | Catatan atas laporan keuangan |
• Notice of Employment = | Surat perjanjian kerja. |
| |
O | |
• Observation of Inventory = | Pengamatan persediaan |
• Observation Of Inventory Taking = | Pengamatan perhitungan persediaan |
• Occupancy Cost = | Biaya pendiaman atau penetapan |
• Office Equipment = | Peralatan kantor |
• Office Salaries Expense = | Biaya gaji bagian kantor |
• Office Supplies = | perlengkapan kantor |
• Office Supplies Expense = | Biaya perlengkapan kantor |
• One Time Voucher procedure = | Prosedur pembuatan voucher sekaligus |
• One Write System = | Sistem sekali tulis |
• Open Item Statement = | surat pernyatan elemen-elemen terbuka |
• Operating Assets = | Akiva 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 obligasi |
• Premium on stock = | Agio 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 kekayaan |
• 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 = | Analisa rasio |
• Ratio of Plant Asset to Long term Liability = | Perbandingan harga tetap dengan hutang jangka panjang. |
• Raw Material = | Bahan mentah |
• Raw Material Investory = | Persedianan bahan mentah |
• Raw Material Price Variance = | Penyimpangan harga bahan mentah |
• Realized Gross profit On Installment Sales = | Realiasai laba kotor |
• Re Arrangement = | Penyusunan kembali |
• Receivable = | Piutang |
• Receivable Collection Budget = | Budget pengumpulan piutang |
• Receivable Trun Over = | Perputaran piutang |
• Receivable Write Off = | Penghapusan piutang |
• Receiving Account = | Laporan penerimaan barang |
• Reciprocal Account = | Perkiraan berlawanan |
• Recovable From Insurance Companies = | Piutang kepada asuransi |
• Redemption of bound = | Penghentian obligasi |
• Redemption value = | Nilai penarikan |
• Refference = | Petunjuk |
• Registered Bonds = | Daftar obligasi |
• Related Partty transaction = | Transaksi dengan pihak yang mempunyai hubungan yang istimewa |
• Reliability = | Dapat dipercaya |
• Rent Earned = | Pendapatan sewa |
• Rent Income = | Pendapatan sewa |
• Re Odrder Point = | Titik pesanan kembali |
• Repair And Maintenance Expense = | Biaya perbaikan dan pemeliharan |
• Repeat Audit = | Pemeriksaan yang berulang |
• Replacement Cost = | Nilai ganti |
• Report = | Laporan |
• Report Form = | Formulir laporan |
• Report Frorm Balance Sheet = | Neraca bentuk laporan |
• Representative Letter Client = | Surat pernyatan pelayanan |
• Required Rate of Return = | Tingkat pengembalian yang di inginkan |
• Resaerch and Development Budget Reserve = | Anggaran riset dan pengembangan cadangan |
• Residual Value = | Nilai sisa |
• Responsibility Accounting = | Akuntansi pertanggung jawaban |
• Responsibility Center = | Pusat pertanggung jawaban |
• Responsibility Reporting Restated = | Laporan pertnggung jawaban disajikan kembali |
• Restrition of Diveden = | Pembatasan deviden |
• Retail Lifo Inventory Method = | Metode harga eceran |
• Retail Merchandsing = | Barang dagangan dijual dengan eceran |
• Retail Method = | Metode eceran |
• Retained Earning = | Laba yang ditahan |
• Retained Earning Statement = | Laporan laba yang ditahan |
• Retirement of Bonds = | Penarikan obligasi |
• Return On Invesment = | Tingkat pengembalian Investasi |
• Revaluation = | Penerikan kembali |
• Revennue = | Pendapatan |
• Revenue Center = | Pusat penghasi laba |
• Revenue Expenditure = | Pengeluaran pendapatan |
• Revenue Recognition = | Pengakuan pendapatan |
• Reversing Entries = | Ayat jurnal pembalik |
• Riel Material Invetory Turnover = | Perputaran persediaan bahan baku. |
| |
S | |
• Sefety Stock = | Persediaan bersih |
• Safe Harbor Rule = | Aturan perlindungan |
• Saleries Allowance = | Tunjangan gaji |
• Salary Expense = | Beban gaji |
• Sale On Account = | Penjualan kredit |
• Sales = | Penjualan |
• Sales Budget = | Anggran penjualan |
• Sales Discount = | Potongan penjualan |
• Sales Invoice = | Faktur penjualan |
• Sales Journal = | Buku harian penjualan |
• Sales Mix Variance = | Selisih 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 = | Perusahaan perseorangan |
• Sound Value = | Nilai sehat |
• Special Journal = | Jurnal khusus |
• Specified Order Of Closing = | Metode urutan alokasi yang diatur |
• Spoilage = | Produksi cacat |
• Spoiled Goods = | Pruduk cacat |
• Standar of Reporting = | Norma pelaporan pemeriksaan |
• Statement By Director = | Surat pernyatanan langanan |
• Statement Of Changes Financial Position = | Laporan perubahan dalam posisi keuangan |
• Statement Of Changes In Working Capital = | Laporan perubahan modal kerja |
• Statement Of Cost Of Goods Manufacture = | Laporan harga pokok produksi |
• Statement of Finantial Posisition = | Laporan posisi keuangan |
• Statement Of Owners Capital = | Laporan perubahan modal |
• Statement Of Retained Earning = | Laporan laba yang ditahan |
• Statement Of Source And Application Of Fund = | Laporan sumber dan penggunaan dana |
• Step Method = | Metode alokasi bertahap |
• Stock Outstanding = | Pertukaran saham |
• Stock Redemption Fund = | Laba yang dibagikan dalam bentuk saham |
• Stock Right = | Pemegang saham |
• Stock Rigth Outstanding = | Rapat pemegang saham |
• Stock Convertion = | Dana penarikan saham |
• Stock Holder Meeting = | Rapat pemegang saham |
• Stock Subcription = | Saham yang dipesan |
• Stock Warrant = | Surat hak beli saham |
• Storage Cost = | Biaya penyimpanan |
• Store Salaries Expense = | Beban gaji toko |
• Straight Line Method = | Metode garis lurus |
• Subsidiary ledger = | Buku tambah |
• Sunk cost = | Biaya tersembunyi |
• Supplementary information S= | Penjelasan tambahan |
• Supplies = | Pelengkapan |
• Supplies Expense = | Biaya perlengkapan |
• Surplus = | Kelebihan |
• Supporting Schedule = | Daftar tambahan |
| |
T | |
• T Account = | Perkiraan bentuk T |
• Tangible Asset = | Harta berwujud |
• Tangible Fixed Asset = | Aktiva tetap berwujud |
• Tax Acoounting = | Akuntansi perpajakan |
• Tax Deduction = | Pengurangan Pajak |
• Tax Invoice = | Faktur pajak |
• Tax Return Statement = | Surat pemberitahuan pajak |
• Taxable Firm = | Pengusaha kena pajak |
• Taxable Income = | Pendapatan kena pajak |
• Taxes Expense = | Biaya pajak |
• Taxes Holiday = | Pembebasan pajak |
• Taxes payable = | Hutang pajak |
• Taxes Rate = | Tarif pajak |
• Taxes Return = | Pajak yang dikembalikan |
• Temporary Investment = | Investasi sementara |
• Temporary Proprietorship = | Perkiraan pemilikan sementara |
• Tender Offer = | Penawaran dagang |
• Term Compliance = | UJi ketaatan |
• The old & New Balance Proof = | Pengecekan saldo awal dan akhir |
• Theoritical Capacity = | Kapasitas secara teoritis |
• Three Variance Method = | Metode tiga penyimpangan |
• Tickmarks = | Tanda pemeriksaan |
• Time Value of Money = | Nilai waktu dari pada uang |
• Timing Diffrence = | Perbedaan waktu |
• To Compare = | Membandingkan |
• To Trace = | Menelusuri |
• Total Asset Turn Over = | Perputaran total harta |
• Total Asset To Debts Ratio = | Ratio aktifa terhadap utang |
• Tracks = | Taksiran |
• Trade Discounts = | Potongan perdagangan |
• Trande In = | Tukar tambah |
• Trade Mark = | Merk Dagang |
• Traveling Expense = | Biaya perjalan |
• Treasurer = | Pejabat keuangan |
• Treasury Bill = | Surat hutang jangka panjang |
• Treasury Departement = | Departemen keuangan |
• Trent Analyst = | Analysa pengembangan dari waktu ke waktu |
• Trial Balance = | Neraca saldo |
• Trouble Debt Restructuring = | Penataan kembali utang yang macet |
• Trust Fund = | Dana perwakilan |
• Turn Over = | Perputaran |
• Two bin System = | Sistem dua bin |
• Two collumn Account = | Perkiraan dua kolom |
• Two collumn Journal = | Dua kolom jurnal |
• Two Variance Method = | Metode dua penyimpangan |
| |
U | |
• Unadjusted Trial Balance : | Neraca percobaan yang belum disesuaikan |
• Unearned Income : | Sewa diterima dimuka |
• Uncertainties : | Ketidak pastian |
• Uncollectible Account : | Beban penghapusan puitang |
• Uncollectible Account Receivable : | Beban penghapusan piutang |
• Under Applied Overhead : | Overhead yang dibebankan terlalu rendah |
• Unearned Revenue : | Pendapatan diterima dimuka |
• Unemployment Tax : | Pajak pengurangan |
• Unexpired : | Belum kadaluwarsa |
• Unfavorable Variance : | Selisih merugikan |
• Uniformity : | Keseragaman |
• Unissued Capital stock : Modal saham yang belum beredar | 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 |