Accounting Akuntansi Cash disbursement Buku harian pengeluaran

Account Perkiraan journal kas

Accounts payable Hutang usaha cash receipt journal Buku harian penerimaan
Accounts receivable Piutang usaha kas
Accounting cycle Siklus akuntansi Cash discount Diskon/potongan tunai
Accounting equation Persamaan akuntansi Cashbook Buku catatan kas
Accounting period Periode akuntansi Cash flow Arus kas
Accounting Prinsip2 akuntansi Changes in financial Perubahan posisi
principles postition keuangan
Accumulated Akumulasi penyusutan Charge Beban
depreciation Check Cek
Acquisition cost Harga perolehan Closing Penutupan
Adjusting entry Ayat penyesuaian Closing entry Ayat jurnal penutup
Adverse opinion Pendapat tdk setuju Commercial paper Kertas berharga komersial
Aging of accounts Daftar usia piutang Common stock Saham biasa
Allowance Penyisihan Compund interest Bunga majemuk
Allowance for bad Penyisihan piutang ragu2 Comptroller Kontroler
debts Comptroller general Kontroler jenderal
Annual report Laporan tahunan Contra account Perkiraan kontra/lawan
Assets Aktiva Control account Perkiraan pengendali
Asset turnover Perputaran aktiva Conversion rate Kurs konversi
Application of fund Penggunaan dana Copyright Hak cipta
Appraisal Penilaian Corporation Korporasi/perseroan
Appraisal capital Modal taksiran Cogs Harga pokok penjualan
Audit Audit/pemeriksaan Cost sheet Lembar/kartu biaya
Auditing standards Norma2 pemeriksaan Credit balance Saldo kredit
Average cost Harga pokok rata2 Credit memorandum Memorandum kredit
Current asset Aktiva lancar
Back order Pesanan ulang current liability Kewajiban lancar
Bad check Cek kosong current ratio Rasio lancar
Bad debt Piutang ragu2
Balance Saldo Data processing Pemrosesan data
Balance sheet Neraca Debit balance Saldo debet
Bargain purchase Pembelian dgn harga Debt Hutang
murah Depreciable Yg dpt disusutkan
Beginning inventory Persediaan awal Depreciation Penyusutan
Betterments Perbaikan/peningkatan Depreciation expense Beban penyusutan
Bill of lading Konosemen Disbursement Pengeluaran
Bill of material Daftar bahan Discount Diskon/potongan/disagio
Bill of sale Bukti penjualan Disposal value Nilai pelepasan
Bond Obligasi/jaminan Doubtful account Piutang ragu2
Bond discount Disagio obligasi Draft Wesel
Bond premium Premi obligasi Encumbrance Beban
Book of original Buku harian Ending inventory Persediaan akhir
entry Enterprise fund Unit dana usaha
Bookeeper Pemegang buku Entity Kesatuan
Bookeeping Pembukuan Entity concept Konsep kesatuan
Breakeven analysis Analisis impas Entry Ayat
Breakeven chart Bagan titik impas Equity Kekayaan/modal
Broker dealer Dealer perantara Estate tax Pajak harta tak gerak
Budget variance Selisih anggaran Exchange rate Kurs tukar
Burden Beban Excise tax Cukai
By-product Produk sampingan Exemption Pembebasan pajak
Breakeven point Titik impas Expenditure Pengeluaran
Call price Harga penarikan Expense Beban
Cancalled check Cek yg dibatalkan/dilunasi Extraordinary item Pos luar biasa
Capital Modal
Carrying charge Beban yg melekat Fiduciary Pengelola gadaian
Carry over Kompensasi/pelimpahan Fixture Peralatan kecil
Cash Kas/uang tunai Float Edar
Foot Jumlah vertikal Markdown Penurunan harga jual
Franchise Hak monopoli Market value Nilai pasar
Fraud Kecurangan Marketable securities Surat2 berharga
Fringe benefit Tunjangan khusus Markup Penarikan harga jual
Fund Dana Markdown Penurunan harga jual
Furniture and fixture Perabot Master budget Anggaran induk
Matching Penandingan/pencocokkan
Gross profit Laba kotor Maturity date Tanggal jatuh tempo
Gross margin Marjin kotor Mean Rata2 hitung
Gross sale Penjualan kotor Median Nilai tengah
General journal Buku harian/memorial Merchandise Persediaan barang dagang
General ledger Buku besar inventory
Going concern Kontinuitas Merger Peleburan perusahaan
GAAP Prinsip2 akuntansi yg Minimum wage Upah minimum
lazim Minority interest Kepentingan minoritas
Gain Keuntungan Mixed cost Biaya campuran
General fund Dana umum Monetary item Pos moneter
Goodwill Nama baik Mortgage Hipotek
Miscellaneous Beban lain2
Hash total Total kasar expense
Hidden reserves Cadangan rahasia Net assets Aktiva bersih
Historical cost Harga perolehan Net income Laba bersih
Holding gain Keuntungan penyimpanan Net worth Kekayaan bersih
Hurdle rate Tingkat batas Nominal account Perkiraan nominal
Noncurrent asset Aktiva taklancar
Immaterial Tidak material Normal balance Saldo normal
Improvement Penyempurnaan Note Wesel/catatan
Imputed cost Biaya terkait Notes reveivable Wesel tagih
Income Laba/penghasilan Not sufficient fund Dana tak mencukupi
Income statement Perhitungan rugi-laba
Income summary Ikhtisar rugi-laba Occupancy cost Biaya pendiaman
Income tax Pajak penghasilan Open account Rekening perkiraan
Inheritance tax Pajak warisan terbuka
installment sales Penjualan cicilan Operating statement Laporan operasi
Intangible asset Aktiva tak berwujud Opportunity cost Biaya kesempatan
Interest Bunga/kepentingan/hak Outgo/outlay Pengeluaran
Invoice Faktur Outstanding check Cek beredar
Item Pos Outstanding stock Saham beredar
Joint cost Biaya gabungan Overdfraft Kelebihan penarikan
Joint venture Usaha patungan Overhead Biaya tak langsung
Journal Buku harian Overtime Lembur
Journal entry Ayat2 jurnal Owners’ equity Modal pemilik
Journalize Membuat ayat jurnal
Paid-in capital Modal disetor
Lead time Tenggang waktu Par Pari/nominal
Ledger Buku besar Parent company Perusahaan induk
Legal capital Modal dasar Parnership Persekutuan/firma
Liability Kewajiban Patent Paten
Lien Hak gadai Payback method Metode pemulihan
Limited company Perusahaan terbatas Payroll cost Biaya gaji dan upah
Limited liability Kewajiban terbatas Per diem Per satuan waktu
Limited partnership Persekutuan terbatas Performance audit Audit prestasi
Liquid asset Aset likuid Permanent file Arsip permanen
Long-term debt Hutang jangka panjang Personal property Harta tak gerak pribadi
Loss Kerugian/kehilangan Personal property tax Pajak bumi & bangunan
pribadi
Manufacturing cost Harga pokok produksi Petty cash Kas kecil
Manufacturing Beban pabrik Post Membukukan
expense Post closing trial bal. Neraca percobaan stlh
Marginal cost Biaya marjinal penutupan
Preffered stock Saham preferen Standard Standar/norma
Prepaid expense Beban dibayar dimuka Stated capital Modal ditetapkan
Present value Nilai sekarang/tunai Statement of affairs Laporan kebangkrutan
Prime cost Stock Saham/perseduaan
Principal Pokok hutang Stockholders’ equity Kekayaan pemegang
Proforma statement saham modal
Profit Laba Subscription Langganan
Property, plant, and Aktiva tetap Subsidiar (company) Perusahaan anak
equipment Subsidiary ledger Buku tambahan
Property tax Pajak bumi dan bangunan Sunk cost Biaya tertanam
Propretorship Pemilikan Suspense account Perkiraan penundaan
Proxy Mandat
Public enterprise Perusahaan go-public t-account Perkiraan T
Purchase discount Diskon pembelian Tangible asset Aktiva berwujud
Purchase journal Buku harian pembelian tax shelter Perlindungan pajak
Purchasing power Daya beli Taxable income Laba kena pajak
Quarterly report Laporan triwulanan Tick marks Tanda titik
Tracks Telusuran
Raw material Bahan baku Trademark Merek dagang
Readjustment Penyesuaian kembali Treasurer Pejabat keuangan
Real account Perkiraan nyata bendahara
Real income Laba nyata Trial balance Neraca percobaan
Real property Harta takgerak nyata Trust fund Dana perwalian
Receivable Piutang Turnover Perputaran
Record Catatan
Redemption Penebusan Uncollectible Piutang taktertagih
Registrar Pendaftar/panitera account
Reserve Cadangan Underwriter Penanggung
Residual value Nilai sisa Unearned revenue Pendapatan diterima
Responsibility Pertanggungjawaban dimuka
Retail method Metode eceran Uniformity Keseragaman
Retained earnings Laba yang ditahan Unit cost Harga pokok
Retirement Pemberhentiaan Utility Utilitas perusahaan umum
penggunaan
Revenue Pendapatan Value in use Nilai penggunaan
Reversing entry Ayat pembalik Voucher payable Hutang voucher
Rule Garis penutup
Warranty Garansi/jaminan produk
Sales Perkiraan penjualan Wasting asset Aktiva terpakai
Sales journal Buku harian khusus Witholding tax Pajak yg dipotong
penjualan Working capital Modal kerja
Salvage values Nilai sisa Worksheet Lembaran kerja/neraca
Sample Sampel/petikan lajur
Sampling Uji petik Wire down Penurunan nilai
Scope Ruang lingkup Write-off Penghapusan
Scrap value Nilai rongsokan/besi tua Withdrawals
Security Surat berharga/jaminan
Selling expense Beban penjualan
Share Lembar saham Nilai sisa  salvage/residual value
Shareholder Pemegang saham
Beban  burden/encumbrance/expense/charge
Shelf registration Pendaftaran rak
Shrinkage Penciutan Pengeluaran  expenditure/outgo/outlay
Simple interest Bunga sederhana/tunggal
Single proprietorship Perusahaan perseorangan
Sinking fund Dana pembayaran
Social security Jaminan sosial
Special journal Buku harian khusus
Split Pemecahan
Spoilage Produk cacat
Spread sheet Lembar matriks