Wednesday, November 28, 2018

ISTILAH - ISTILAH DALAM AKUNTANSI

Berikut istilah - istilah dalam akuntansi :

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 ProfitLaba 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 beredarModal 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