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ISTILAH – ISTILAH AKUNTANSI A 1. ACCOUNT = Perkiraan 2. ACCOUNT RECEIVABLE = Piutang Dagang 3. ACCOUNT FROM = Bentuk Perkiraan 4.

ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar 5. ACCOUNT PAYABLE = Hutang Lancar 6. ACCOUNT PAYABLE LEDGER= Buku besar hutang 7. ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha 8. Account Payable Subsidiary Ledger = Buku tambahan piutang 9. ACCOUNTANT = Akuntan 10. ACCOUNTANT FEE EXPENSE = Biaya akuntan 11. ACCOUNTANT PUBLIC = Akuntan publik 12. ACCOUNTING = Akuntasi 13. ACCOUNTING ASSUMPTION = Asumsi akuntansi 14. ACCOUNTING CYCLE = Sirklus akuntansi 15. ACCOUNTING DATA = Data akuntansi 16. ACCOUNTING DEPARTMENT = Departemen akuntansi 17. ACCOUNTING EQUATION = Persaman akuntansi 18. ACCOUNTING INCOME = Laba akuntansi 19. ACCOUNTING INFORMATION = Informasi akuntansi 20. ACCOUNTING INSTRUCTION = Intruksi akuntansi 21. ACCOUNTING MANAGEMENT = Manajement akuntansi 22. ACCOUNTING METHOD = Metode akuntansi 23. ACCOUNTING PERIOD = Periode akuntansi 24. ACCOUNTING PRINCIPLE = Akuntansi dasar 25. ACCOUNTING PROCEDURE = Prosedur akuntansi 26. ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban 27. ACCOUNTING SYSTEM = Sistem akuntansi 28. ACCOUNTS INTER COMPANY = Rekening antar perusahan 29. ACCRUED EXPENSE = Biaya yang akan di bayar 30. ACCRUED EXPENSE PAYABLE = Beban terhutang 31. ACCRUED PAYROLL PAYABLE = Utang gaji 32. ACCRUED INTERS PAYABLE = Bunga terhutang 33. ACCRUED REVENUE = Pendapatan yang akan diterima 34. ACCRUED TAX PAYABLE = Hutang pajak 35. ACCRUED WAGES PAYABLE = Upah terhutang 36. ACCUMULATED DEPLETION = Akumulasi deplesi 37. ACCUMULATED DEPRECIATION = Akumulasi penyusutan 38. ACTUAL AMOUNT = Jumlah sesungguhnya 39. ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya 40. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya 41. ACTUAL LIABILITY=Hutang nyata 42. ACTUAL PRICE= Harga sesungguhnya

ADVERTISING EXPENSE = Biaya iklan 51. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian 46. BANK PAYABLE = Hutang bank 7. ADVERSE OPINION = Pendapatan tidak wajar 52. ADVANCE FROM CUSTOMER = Uang muka langganan 49. ALLOWANCE METHOD ( artinya ) Metode cadangan 54. AUDITING = Pemeriksaan keuangan 72. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu 57. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang 58. AVERAGE METHOD = Metode rata-rata B 1. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan 60. AUDIT PROCESS = Proses pemeriksaan 69. ANNUAL REPORT ( istilah ) Laporan tahunan 61. BIN CARD ( artinya ) Kartu gudang 12. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih 56. BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi 8. ASSET ACCOUNT = Perkiranan harta 64. BANK RECONCILIATION = Reconsiliasi bank 9. ASSET ( istilah ) Harta 62. AUDIT PROGRAMME = Program pemeriksaan 68. AUDIT PLANNING = Rencana pereiksaan 70.43. AUDITOR ( islilahnya ) Pemerikasa keuangan 71. BANK SERVICE CHARGE = Bedan administrasi bank 10. ADJUSTED BALANCE = Saldo setelah penyesuaian 45. ASSET APPROACH = Pendekatan aktifa 63. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan 53. AUDIT EXPENSE = Biaya audit 67. ACTUAL QUANTITY = Kwalitas sesungguhnya 44. BASIC FINANCIAL STATEMENT = Laporan keuangan pokok . ASSUME = Asumsi 66. BALANCE AMOUNT = keseimbangan jumlah 6. BALANCE SHEET ( arti istilahnya )= Neraca 2. ADDITIONAL COST ( istilahnya )= Biaya tambahan 48. AUDIT FEE = Pendapatan audit 65. AMORTIZATION = Penyusutan atas harta tak berwujud 59. BALANCE PER BOOK = Saldo menurut buku 4. ALLOWANCE ACCOUNT = Perkiraan cadangan 55. BALANCE SHEET ACCOUNT = Perkiraan neraca 5. ADJUSTING ENTRIES = Ayat jurnal penyesuaian 47. ADVANCE ACCOUNTING = Akuntansi lanjutan 50. BANK STATEMENT = Rekening koran 11. BALANCE PER BANK = Saldo menurut bank 3.

BREAK EVEN SALES = Penjualan pulang pokok 24. CASH IN BANK = Kas dalam bank/kas di bank 11. CASH PAYMENT JOURNAL = Buku kas pengeluaran 14. BRANCH ( istilah akuntansi ) Cabang 19. CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai 8. CASH ON HAND = Kas di tangan 12. CASH RECEIPT JOURNAL = Buku kas penerimaan 15. BREAK EVEN PIONT = Titik pulang pokok 23. BOOK VALUE OF ASSET = Nilai buku aktifa 17. CAPITAL STOCK = Modal saham 4. BUDGET FLEXIBLE = Anggaran flexsibel 27. BUILDING ( istilahnya ) Gedung 32. CASH IN TRANSIT = Kas dalam perjalanan 13. CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas 7. BREAK EVENT = Pulang pokok 22. BRANCH PROFIT = Keuntungan cabang 21. COST OF GOODS MANUFACTURED = Harga pokok produksi . CLOSING ENTRIES = Ayat jurnal penutup 17. CASH = Kas CASH BUDGET = Anggaran kas 5. BUSINESS ENTITY = Kesatuan usaha C 1. CASH FLOW ( info intilahnya )= Alur kas 9. CASH FLOW CYCLE = Siklus alur kas 10. BEGINNING BALANCE = Saldo awal 14.13. BUDGET VARIANCE = Selisih anggaran 26. CAPITAL ( info intilah ) Modal 2. BUDGET FIXED = Anggaran tetap 28. COST = Biaya 18. BY PRODUCT = Produksi sampingan 31. BOOK VALUE PER SHARE = Nilai buku per saham 18. BOOK VALUE = Nilai buku 16. BUDGET BALANCE SHEET = Anggaran neraca 30. CAPITAL STATEMENT = Laporan perubahan modal 3. COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual 20. BRANCH MERCHANDISE = Barang dagangan cabang 20. BETTERMENT = Perbaikan 15. CASH COUNT = Perhitungan kas 6. COST ACCOUNTING = Akuntansi biaya 19. BUDGET ( arti istilahnya ) Anggaran 25. CASH SALES = Penjualan tunai 16. BUDGET CYCLE = Siklus Anggaran 29.

21. ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal 6. DETERMINING DEPRECIATION = Penetapan penyusutan 35. DUE DATE = Tanggal jatuh tempo E 1. EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan 8. DISSOLUTION = Pembubaran 43. DRAFT ( info ) = Wesel 46. DEPRECIATION = Penyusutan 33. DEPRECIATION EXPENSE = Biaya penusutan 34. DIRECT COSTING = Penetapan biaya langsung 36. CURRENCY ASSET = Harta lancar 24. DISCOUNT = Potngan ( harga ) 42. DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan 30. DEBIT NOTE = Nota debet 26. CURRENCY LIABILITIES = Hutang jangka pendek D 25. COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan) 22. ENDING INVENTORY = Persediaan akhir 11. EARNED = Pendapatan 2. DEDUCTION = Pengurangan 28. DIRECT EXPENSE = Biaya langsung 38. DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung 39. CURRENCY = Mata uang 23. ENDING BALANCE = Saldo akhir 10. DIRECT WRITE OFF = Penghapusan langsung 41. DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen langsung 37. DIVIDEND STOCK = Deviden saham 44. DELIVERY EXPENSE = Biaya pengankutan 31. DEBIT BALANCE = saldo debet 27. ENTERTAIMENT EXPENSE = Biaya entertain 12. EARNING AFTER TAX = Pendapatan sesudah pajak 4. ENTRY = Ayat . DEPOSIT SLIP = Bukti setoran 32. DIRECT TAXES = Pajak langsung 40. END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan 9. EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak 3. EMERGENCY WORKING CAPITAL = Modal kerja darurat 7. DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan 45. ECONOMIC LIFE = Umur ekomoni 5. DEFECTIVE GOODS = Produk rusak 29.

Flow of funds = Aliran dana 13. EXTRA ORDINARY REPAIRS = Perbaikan luar biasa 31. Fixed asset subsidiary ledge = Buku tambahan harta tetap 3. EQUITIES = Kekayaan 15. Fluctualing method = Metode fluktuasi 16. Fixed capital asset = Modal kerja tetap 5. Flow of work = Peredaran kerja 14. Fixed cast = Biaya tetap 6. EXTRA ORDINARY LOSS = Kerugian yang luar biasa 30. Flow of cost = Aliran biaya 11. ESTIMATED GROSS PROVIT = Taksiran laba koto 18. Four collumn ccount = Jurnal empat kolom 22. Foot note = Catatan kaki 18. Fixed asset turnover = Perputaran harta tetap 4. EQUIPMENT = Peralatan 14. Fluctuating fund = Dana berubah-ubah 17. EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan 25. Fiscal Year = Tahun pajak 2. Forecast income statement = Taksiran rugi laba 20. Flow of document = Peredaran dokumen 12. EVIDENCE = Bukti-bukti 19. Form = Formulir 21.13. EXCHANGE RATE = Nilai tukar 23. Fixed efficency variance = Penyimpangan effisiensi yang tetap 7. EXPENSE = Biaya 27. Forecast balance sheet = Ramalan neraca 19. Fixed factory overhead = Overhead pabrik yang tetap 8. EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku 21. EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan 24. ESTIMATE VALUE = Nilai taksi 17. EXCESS VALUE = Nilai lebih 22. Fraud = kecurangan 23. Floor = Batasan bawah 10. EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan 16. Freight in = Ongkos angkut pembelian . Flowchart = Daftar aliran 15. Flexible budget = Anggaran yang berubah-ubah 9. EXPIRED = Kadarluasa 26. EXCEPT = Pengecualian 20. EXTERNAL AUDIT = Pemeriksaan ekternal 28. EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa F 1. EXTRA ORDINARY GAIN = pembelajan yang luar biasa 29.

Gross Profit= Laba kotor 12. 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 1. Gross Profit on sales = Laba kotor atas penjualan 15. General Accounting = Aukuntansi Umum 2. Freight on material purchasas = Beban angkut pembelian bahan 25. General Journal = Jurnal umum 4. Income Statement Account = Pendekatan laba rugi . Fusion = Penggabungan G 1. Gross loss = Rugi kotor 11. Government financial = Keuangan penerintah 8. General And Administrative Expense = Biaya umum dan administrasi 5.24. 4. 7. Freight out = Ongkos angkut penjualan 26. 6. Funds = Dana 27. Income = laba 2. Group Code = Kode kelompok 17. Income After Tax = Laba sesudah pajak 3. Gross Profit Analysist = Analisa laba kotor 13. Furniture & fixture = Peralatan 29. Go Publik Compony = Perusahan yang menjual saham ke masyarakat H 1. General Examination = Pemeriksaan umum 6. Income Statement = Laporan rugi laba 7. Income Sharing Agreement = Persetujuan penbagian laba 6. 2. 5. Gross Method = Metode Kotor 10. 3. Income From Operation = Laba usaha 5. Income From Joint Venture = Laba usaha patungan 4. General Ledger = Buku besar 3. Gross provfi metho = Metode laba kotor 14. Gross Working Capital = modal kerja kotor 16. Government accunting = Akuntansi pemerintah 9. General Assigment = Penegasan umum 7. Funds statement = Laporan sumber dan pengunan dana 28.

Inventory Valuation = Penilaian Persediaan 53. Individual Priprietorship = perusahan perorangan 18. Initial Inventory = Persediaan awal 22. Interest Receivable = Piutang bunga 42. Inventory Trun Over = Perputaran persediaan 52. Indirect factory cost = Biaya pabrik tak langsung 14.8. Interim Statement = Laporan sementara 43. Installment = Angguran atau cicilan 26. Inventory of Material = Persediaan Bahan Mentah 51. Indirect Operatiing Expense = Biaya usaha tak langsung 17. Interest ayable = Hutang bunga 41. Income Summary = iktiar rugi laba 9. Interest = Bunga 36. Installment Method = Metode cicilan 28. Input Tax = Pajak masukan 24. Indirect Expense = Biaya tak langsung 12. Internal Control Questioary = Pertanyaan pengendalian Intern 47. Internal Finacing = Pembiayan internal 48. Intangible Fixed Assets = Aktiva tetap tak berwujud 34. Interest Factor = Faktor bunga 39. Inventory Balance = Saldo Persedian 50. Insurance expense selling = Biaya asuransi penjualan 32. Intagible Asset = Aktiva tak berwujud 33. Inderect Material = Bahan baku tak langsung 16. Internal Control = Pengawasan internal 46. Inflation = Inflansi 19. Inventory = Persediaan 49. Installment Contract Receivable = Piutang penjualan cicilan 27. Interest Baering Note = Wesel berbunga 37. Intercompany Loans = Pinjaman antar perusahan 35. Initial Audit = Pemeriksaan awal/pertama kali 23. Invesment In Fund = Investasi dalam dana . Independent Auditor Report = Laporan pemeriksaan bebas 11. Interest Income = Pendapatan bunga 40. Indirect Labor = Tenaga kerja tak langsung 15. Internal Auditor = Pemeriksan internal 45. Installment Term Debt = Utang jangka menengah 30. Interest Expense = Biaya bunga 38. Incremental cost = Biaya tambahan 10. Information System = Sistem informasi 21. Indirect Departemental Expense = Biaya departemen tak langung 13. Installation Cost = Biaya instalasi atau pemasangan 25. Installment Payable = Hutang cicilan 29. Insurance Expense General = Biaya asuransi unum 31. Internal Audit = Pemeriksan Intern 44. Information = informasi 20.

Labor cost report = Laporan biaya tenaga kerja 19. Judgment sample = Sampel pertimbangan L 14. Journalizing = menjurnal/ penjurnalan 13. Labor Fringe benefit = Pendapatan yang diterima tenaga kerja 23. Invesment In Stock = Investasi saham 59. Land = Tanah 26. Job order cost system = Sistem biaya pesanan 4. Lease agreement = Kontrak sewa guna . Job order cost sheet = Kartu biaya pesanan 3. Invesment In Land = Investasi dalam bentuk tanah 57. Labor rate variance = Penyimpangan tarif tenaga kerja 25. Job order cost = Biaya pesanan 2. Labor efficiency stasndar = Standar effisinsi tenaga kerja 21. Joint product = Produksi gabungan 8. Joint venture books = buku-buku usaha patungan 10. Journal = Buku harian 11. Joint cost = Biaya gabungan 6.54. Labor performance report = Laporan pelaksanan kerja 24. Journal entry = Ayat-ayat jurnal 12. Job time ticket = Kartu jam kerja 5. Joint cost of capital = Biaya penggunan modal bersama 7. Last in first out ( LIFO ) = Masuk pertamakeluar pertama 28. Labor = Tenaga kerja 15. Lease = Sewa 29. Labor cost control = pengendalian biaya tenaga kerja 18. Invesment In Joint Venture = Investasi dalam usaha patungan 56. Invesment In Bond = Investasi dalam obligasi 55. Investor = Orang yang menanamkan modal 60. Labor cost = biaya tenaga kerja 17. Labor efficiency ratio = Rasio effiensi tenaga kerja 20. Joint venture = Usaha patungan 9. Labor budget = Anggaran tenaga kerja 16. Land right = Hak atas tanah 27. Labor efficiency Variance = Selisih effiensi upah 22. Invoice = Faktur J 1. Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa 58.

Machine = Mesin 2. letter of comments = Surat komentar 36. Liabilities = Kewajiban 38. Loss = rugi 48. Maintenance Departement Butget = Anggaran departeman pemeliharan 4. Loss on trade in = Rugi pertukaran 54. Limited liabilty = Tanggung jawab terbatas 39. Ledger = Buku besar 32. Long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri 45. Maintenance Cost = Biaya pemeliharana 3. Management Advisory Service = Pelayanan Konsultasi perusahaan 7. loss from operation = Rugi usaha 49. Management By Exception = Manjemen dengan pengecualian 9. Liquidity = Kemampunan bayar hutang jangka pendek 41. loss on sale of invesment = Rugi penjualan investasi 53.30. Manufacturing Cost = Biaya pabrikasi 12. Market Rate = Harga pasar . Lessee = Pihak yang menyewakan guna barang 34. Liquidating deviden = Deviden likiudasi 40. Manufacturing Company = Perusahan pabrika 11. Long term liabilities = Hutang jangka panjang 47. Loss unit = Unit yang hilang 55. Lumsump purchase = Pembelian secara bulat M 1. Markdown cancellation = Pembatalan penurunan harga 14. Lower cost or market = Harga beli atau harga pasar yang lebih rendah 56. Manufacturer = Pabrikan 10. Loss on repossession = Rugi penarikan kembali 52. Legal capital = Modal resmi 33. Lessor = Pihak yang menyewa guna barang 35. Maintenance Expense = Biaya pemeliharan 5. Manufacturing Overhead = Overhead pabrik 13. Leaseing = Sewa guna 31. Management Accounting = Akuntansi manjemen 6. Long run proof = Pengecekan jangka panjang 43. Long term investment = Investasi jangka panjang 46. Letter of transmettal = Surat penyerangan 37. Long from report = Laporan akuntansi betuk panjang 42. Loss on reduction of inventory = Rugi penurunan nilai persdiaan 51. Loss on realization = Realisasi kerugian 50. Management Audit = Pemeriksaan manajemen 8. Long term debets = Utang jangka panjang 44.

Material Usage prince Variance = Sesilsih harga pemakainan bahan 34. Markup Cancellation = Pembatalan kenaikan harga 24. Net earning =Pendapatan bersih 6. Material = Bahan baku 26. Net Method = Metode Bersih 10. Marketing Expense = Biaya pemasaran 23. Mixed Opinion = Pendapat Campuran 43. Material in Control = pengendalian bahan baku 28. Marketing Department = Departemen pemasaran 22. Material Yield Variance = Selisih hasil bahan 35. Mixed Account = Rekening campuran 42. Material Account = Perkiraan bahan baku 27. Medical Expense = Biaya pengobatan 37. Market Value = Harga pasar 16. Material Mix Variance = Selisih komposisi bahan 32. Market Value Of Rights = Harga jual hak beli saham 18. Merchandise Company = Perusahan Dagang 41. Merchandise Shipment on Consigment = Pengiriman barang konsinyasi 40. Net Income = Keuntungan bersih 7. National Association of Accounting = Asosiasi akuntan nasional 2.15. Negative Assurance = Jaminan negative 4. Matching Cost With revenue = Penetapan pendapatan dan biaya 25. Material Ledger Card = Kartu bahan baku 31. Net Realizable Value = Nilai bersih yang dapat direalisasikan . Net Asset = Aktifa bersih 5. Material Price variance = Penyimpangan harga bahan baku 33. Mortgage Bond = Obligasi Hipotik 44. Net Income After Tax = Keuntungan bersih setelah pajak 8. Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham 19. Material in Process = Bahan baku dalam proses 29. Merchandise Inventory = Persediaan barang dagangan 38. Moving Average = Rata rata bergerak N 1. Merchandise Inventory Turnover = Perputaran persedian barang daganga 39. Material ledger = Buku besar bahan baku 30. Material Requisition = Permintaan bahan baku 36. Net Purchase = Pembelian bersih 12. Mortgage Payable = Hutang hipotik 45. Net Loss = Kerugian bersih 9. Marketing = Pemasaran 21. Marketable securities = surat berharga 20. Natural Bussiness year = Tahun bisnis alami 3. Net Profit = Laba bersih 11. Market Value At Split Off = Harga jual pada titik pisah 17.

Office Supplies = perlengkapan kantor 7. Ordering Cost = Biaya Pesanan 18. Over Time = Lembur 28. Operating Sales Budget = Anggaran operasional penjualan 14. Outstanding check = Cek beredar 26. Operating Transaction = Transaksi operasional 15. Occupancy Cost = Biaya pendiaman atau penetapan 4. Operating Assets = Akifa atau modal oprasi 12. Note of Financial Statement = Catatan atas laporan keuangan 22. Ordinary Repair = Reperasi luar biasa 19. O 1. Open Item Statement = surat pernyatan elemen-elemen terbuka 11. Office Salaries Expense = Biaya gaji bagian kantor 6. . Other General Expense = Biaya umum lainya 21. Over draft = Kelebihan penarikan 31. Over All Cost Of Capital = Biaya penggunan modal Rata-rata 29. Note Payable = Wesel bayar 20. Out Tax = Pajak keluaran 24. Out Of Pocket Cost = Biaya kantong sendiri 23.13. Notice of Employment = Surat perjanjian kerja. Opportunity Cost = Biaya kesempataan 17. Normal Balance= istilah = Saldo normal 18. Office Supplies Expense = Biaya perlengkapan kantor 8. Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik 30. Nominal Value = Nilai nominal 17. One Write System = Sistem sekali tulis 10. Out standing Stock = Saham yang beredar 27. Net Worth = Kekayan bersih 15. Note Receivable = Wesel tagih 21. Onnership Right = Hak pemilik perusahan. Owners Equity = Modal pemilik 33. Not Sufficient Fund = Dana tidak mencukup 19. Office Equipment = Peralatan kantor 5. Nominal Accounts = Perkiraan nominal 16. Operating Expense = Biaya usaha 13. Opinion = Pendapat 16. Outlay = Pengeluaran 25. Other Longterm Liabilities = Hutang jangka panjang lainnya 22. Net Sales = Penjualan bersih 14. Observation of Inventory = Pengamatan persediaan 2. Organization Chart = Stuktur Ogranisasi 20. Over Stated = Terlalu tinggi 32. One Time Voucher procedure = Prosedur pembuatan voucher sekaligus 9. Observation Of Inventory Taking = Pengamatan perhitungan persediaan 3.

Purchase Discount = Potongan pembelian 29. Purchase order =Pesanan pembelian 33. Purchase = pembelian 28. R & D Cost = Biaya riset dan pengembangan 2. Purchase Invoice = Faktur pembelian 30. Prepaid Transportation = Transportation sewa dibayar dimuka 17. Purchase Method = Metode pembelian 32. Prepaid Insurance = Asuransi dibayar dimuka 16.P 1. Prepaid Advertising = Iklan dibayar dimuka 14. Purchase journal = Buku harian pembelian 31. Proforma = Proyeksi 24. Property Tax = Pajak keayaan 27. Payable = Hutang 4. Property = Kekayan 26. Progress Billing to Costomer = harga kontrak yang difakturkan 25. Percentage Depletion = Deplesi persentase 7. Rate of Return = Tingkat pengembalian 3. Profssional Fess = pendapatan professional 22. Process Cost = Biaya proses 21. Performence Report = Laporan pelaksanaan 9. Rate of Return on Net Worth = Rentabilitas modal sendiri . Premium on stock = Agoi saham 13. Primary working capital = Modal kerja perimer 20. Premium =Agio 10. Perferred St0ck holder = Pemegang saham istimewa 8. Qualified Opinion = Pendapat wajar tanpa syarat 2. Prepayment = pembayaran dimuka 18. Premium on Bonds Payable = Agio olbigasi 12. Partner in Charge = Partner utama 2. Price Index = Indek harga 19. Profit = laba 23. Quick Ratio = Ratio aktiva tunai R 1. Payment = pembayaran 6. Prepaid expense = Biaya dibayar dimuka 15. Purchase Requistion = Permintaan pembelian Q 1. Payable to Defaulting Sub souder = Hutang kepada pemesanan saham 5. Partnership =Persekutuan 3. Premium of Prepered Stock = agio Saham preferen 11.

Refference = Petunjuk 21. Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang 6.4. Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa 23. Retained Earning = Laba yang ditahan 45. Redemption of bound = Penghentian obligasi 19. Redemption value = Nilai penarikan 20. Reciprocal Account = Perkiraan berlawanan 17. Receiving Account = Laporan penerimaan barang 16. Ratio Analysist = analsa ratio 5. Realized Gross profit On Installment Sales = Realiasai laba kotor 10. Reliability = Dapat dipercaya 24. Retirement of Bonds = Penarikan obligasi . Receivable Trun Over = Perputaran piutang 14. Report Form = Formulir laporan 32. Retail Merchandsing = barang dagangan dijual dengan eceran 43. Receivable = Piutang 12. Raw Material = Bahan mentah 7. Representative Letter Client = Surat pernyatan pelayanan 34. Report Frorm Balance Sheet = Neraca bentuk laporan 33. Responsibility Accounting = Akuntansi pertanggung jawaban 38. Receivable Write Off = Penghapusan piutang 15. Repeat Audit = Pemeriksaan yang berulang 29. Residual Value = Nilai sisa 37. Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali 40. Report = Laporan 31. Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan 36. Restrition of Diveden = Pembatasan deviden 41. Re Arrangement = penyusunan kembali 11. Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan 28. Receivable Collection Budget =Budget pengumpulan piutang 13. Rent Earned = Pendapatan sewa 25. Raw Material Investory = Persedianan bahan mentah 8. Raw Material Price Variance = Penyimpangan harga bahan mentah 9. Required Rate of Return = Tingkat pengembalian yang di inginkan 35. Retail Method = Metode eceran 44. Retained Earning Statement = Laporan laba yang ditahan 46. Re Odrder Point = Titik pesanan kembali 27. Replacement Cost = Nilai ganti 30. Responsibility Center = Pusat pertanggung jawaban 39. Recovable From Insurance Companies = Piutang kepada asuransi 18. Retail Lifo Inventory Method = Metode harga eceran 42. Rent Income = Pendapatan sewa 26. Registered Bonds = Daftar obligasi 22.

Sefety Stock = Persediaan bersih 56. Saleries Allowance = Tunjangan gaji 58. Revaluation = Penerikan kembali 49. Sales order = Order penjualan 67. Schedule Of Factory overhead = Daftar overhead pabrik 76. Sales = Penjualan 61. Revenue Recognition = Pengakuan pendapatan 53. Secured Bond = Obligasi yang dijamin 79. Revennue = Pendapatan 50.47. Return On Invesment = Tingkat pengembalian Investasi 48. Shipment On Installment sales = Pengiriman barang cicilan 87. Safe Harbor Rule = Aturan perlindungan 57. Semifixed Cost = Biaya semi tetap 81. Sales Discount = Potongan penjualan 63. Sample Risk = Resiko penarikan contoh 73. Sales Salaries Expense = Biaya gaji bagian penjualan 69. Significant = Penting cukup berarti . Sales Mix Variance = Selesih komposisi 66. Sales Journal = Buku harian penjualan 65. Sales Tax = Pajak penjualan 71. Shut Down Point = Titik penutupan usaha 89. Sales Budget = Anggran penjualan 62. Salary Expense = Beban gaji 59. Seasonal Working Capital = Modal kerja musiman 78. Reversing Entries = Ayat jurnal pembalik 54. Salvage value = Nilai sisa 72. Riel Material Invetory Turnover = Perputaran persediaan bahan baku. Service Firm = Perusahan Jasa 84. Sale On Account = Penjualan kredit 60. Separable Cost = Biaya tambahan 82. Scrap Value = Nilai barang sisa 77. Revenue Center = Pusat penghasi laba 51. Share holder = Pemegang saham 86. Sales Return = Retur penjualan 68. Schedule Of Account Receivable = Daftar piutang 75. Revenue Expenditure = Pengeluaran pendapatan 52. Schedule Of Account Payable = Daftar hutang 74. S 55. Separation Report = Laporan pemberhentian 83. Sales Invoice = Faktur penjualan 64. Short Form Report = Laporan akuntansi bentuk pendek 88. Set Up Cost = Biaya Pesanan 85. Sales Salaries Payable = Hutang gaji bagian penjualan 70. Selling Expense = Biaya penjualan 80.

Single Bookkeeping = Tata buku tunggal 92. Stock Outstanding = Pertukaran saham 114. Stock Convertion = Dana penarikan saham 118. Stock Holder Meeting = Rapat pemegang saham 119. Statement Of Changes In Working Capital = Laporan perubahan modal kerja 107. Stock Rigth Outstanding = Rapat pemegang saham 117. Supplies Expense = Biaya perlengkapan 129. Specified Order Of Closing =Metode urutan alokasi yang diatur 101. Sinking Fund = Dana pelunasan / dana pembayaran 95. Spoilage = Produksi cacat 102. Statement Of Retained Earning = Laporan laba yang ditahan 111. Statement Of Owners Capital = Laporan perubahan modal 110. Spoiled Goods = Pruduk cacat 103. Single step = Langkah tunggal 94. Stock Warrant = Surat hak beli saham 121. Straight Line Method = Metode garis lurus 124. Stock Subcription = Saham yang dipesan 120. Special Journal = Jurnal khusus 100. Supporting Schedule = Daftar tambahan . Statement of Finantial Posisition = Laporan posisi keuangan 109. Store Salaries Expense = Beban gaji toko 123. Supplementary information S= Penjelasan tambahan 127.90. Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi 108. Simple Average Of Cost = Metode rata-rata sederhana 91. Statement By Director = Surat pernyatanan langanan 105. Sound Value = Nilai sehat 99. Standar of Reporting = Norma pelaporan pemeriksaan 104. Sunk cost = Biaya tersembunyi 126. Single entery System = Sistem Pembukuan tunggal 93. Subsidiary ledger = Buku tambah 125. Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan 106. Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana 112. Slush Fund = Dana taktis 96. Supplies = pelengkapan 128. Step Method = Metode alokasi bertahap 113. Sole Proprietorship = Persahan perseorangan 98. Stock Right = pemegang saham 116. Surplus = Kelebihan 130. Storage Cost = Biaya penyimpanan 122. Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham 115. Social Benefit = Manfaat social 97.

Two collumn Account = Perkiraan dua kolom 44. Tangible Fixed Asset = Aktiva tetap berwujud 4. Tickmarks = Tanda pemeriksaan 23. Tracks = Taksiran 30. Tender Offer = Penawaran dagang 18. Total Asset Turn Over = Perputaran total harta 28. Trial Balance = Neraca saldo 39. Theoritical Capacity = Kapasitas secara teoritis 21. Taxes Rate = Tarif pajak 14. Timing Diffrence = Perbedaan waktu 25. To Compare = Membandingkan 26. Two bin System = Sistem dua bin 43. Traveling Expense = Biaya perjalan 34. Tax Deduction = Pengurangan Pajak 6. Three Variance Method = Metode tiga penyimpangan 22. Turn Over = Perputaran 42. Trade Mark = Merk Dagang 33. Tangible Asset = Harta berwujud 3. Tax Return Statement = Surat pemberitahuan pajak 8. T Account = Perkiraan bentuk T 2. Trust Fund = Dana perwakilan 41. Taxable Firm = Pengusaha kena pajak 9. Two collumn Journal = Dua kolom jurnal . Trent Analyst = Analysa pengembangan dari waktu ke waktu 38. Taxable Income = Pendapatan kena pajak 10. Treasury Departement = Departemen keuangan 37. Taxes Return = Pajak yang dikembalikan 15. Treasurer = Pejabat keuangan 35. Taxes Expense = Biaya pajak 11. The old & New Balance Proof = Pengecekan saldo awal dan akhir 20. Tax Acoounting = Akuntansi perpajakan 5. To Trace = Menelusuri 27. Trande In = Tukar tambah 32. Time Value of Money = Nilai waktu dari pada uang 24. Term Compliance = UJi ketaatan 19. Temporary Investment = Investasi sementara 16. Taxes payable = Hutang pajak 13.T 1. Total Asset To Debts Ratio = Ratio aktifa terhadap utang 29. Trade Discounts = Potongan perdagangan 31. Temporary Proprietorship = Perkiraan pemilikan sementara 17. Taxes Holiday = Pembebasan pajak 12. Treasury Bill = Surat hutang jangka panjang 36. Trouble Debt Restructuring = Penataan kembali utang yang macet 40. Tax Invoice = Faktur pajak 7.

Uncollectible Account : Beban penghapusan piutang 5. Unit Equivalent : Unit setara 15. Unit Cost : Harga perunit 14. Variable Efficiency Variance : Penyimpangan effisiensi biaya variable 9. Variable Cost Ratio : Rasio biaya Variabel 8. Unit Of Output Depreciation : Penyusutan dengan jumlah unit keluaran 16. Value In Use : Nilai pengurangan 6. Unit Product Cost : Biaya unit produksi 17. Valuation Account : Perkiraan pernilaian 2. Value Added : Nilai tambah 4. Unearned Income : Sewa diterima dimuka 3. Unit Profit Graph : Grafik laba perunit 18. Variable Cost : Biaya variable 7. Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan 2. Voucher : Dokumen 17. Uncertainties : Ketidak pastian 4. Vertical Analysist : Analisa Vertical 13. Verability : Daya uji 12. Under Applied Overhead : Overhead yang dibebankan terlalu rendah 7. Value : Nilai 3. Variance Analysist Report : Laporan analisa penyimpangan 11. Two Variance Method = Metode dua penyimpangan U 1. Unqualied Opinion : Pendapatan Wajar 21. Volume Variance : Penyimpangan dalam isi 14. Variance Analysist : Analisa selisih 10. Uncollectible Account Receivable : Beban penghapusan piutang 6. Voluntary Contribution : Simpanan sukarela . Unlimited Liabilities : Kewajiban tak terbatas 20. Value Added Tax : Pajak Pertambahan Nilai 5. Unit Still In Process : Unit dalam Proses 19. Unexpired : Belum kadaluwarsa 10. Voucher Register : Pemeriksaan dokumen dasar 16. Vouching : Biaya upah 15. Unemployment Tax : Pajak pengurangan 9. Unvoidable Cost : Biaya yang terhindarkan 22. Unissued Capital stock : Modal saham yang belum beredar 13. Uniformity : Keseragaman 12.45. Unfavorable Variance : Selisih merugikan 11. Useful Life : Masa Pengunaan V 1. Unearned Revenue : Pendapatan diterima dimuka 8.

Wages And Taxes Statement : Laporan upah dan pajak 7. Weighted Average Method : Metode rata-rata terimbang 10. Weighted Average : Metode rata-rata terimbang 9. Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi 8. Working Capital : Modal kerja 2. Write Off : Dihapuskan 13. Wages Rate : Biaya upah 6. Working In Process : Barang dalam proses 3. Write Off Method : Metode penghapusan Y Yield = Metode penghapusan 1. Yield Variance = Penyimpangan hasil Z 1. Working Paper : Kertas kerja 12. Wages Expense : Pemeriksaan dokumen dasar 5.W 1. Working sheet : Neraca Lajur 11. Working In Process Inventory : Persediaan barang dalam proses 4. Zero Base Budgeting = Penganggaran atas dasar nol .