Kamus Akuntansi =

• ACCRUED EXPENSE = Biaya yang akan di bayar

A • ACCRUED EXPENSE PAYABLE
• ACCOUNT = Perkiraan Beban terhutang
=
• ACCOUNT RECEIVABLE = Piutang Dagang • ACCRUED PAYROLL
• ACCOUNT FROM = Bentuk Perkiraan Utang gaji
PAYABLE =
• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar • ACCRUED INTERS PAYABLE = Bunga terhutang
• ACCOUNT PAYABLE = Hutang Lancar Pendapatan yang akan
• ACCRUED REVENUE =
• ACCOUNT PAYABLE LEDGER= Buku besar hutang diterima
• ACCOUNT RECEIVABLE • ACCRUED TAX PAYABLE = Hutang pajak
Dartar piutang usaha
STATEMENT= • ACCRUED WAGES PAYABLE = Upah terhutang
• Account Payable Subsidiary Ledger • ACCUMULATED DEPLETION = Akumulasi deplesi
Buku tambahan piutang
= • ACCUMULATED
• ACCOUNTANT = Akuntan Akumulasi penyusutan
DEPRECIATION =
• ACCOUNTANT FEE EXPENSE = Biaya akuntan • ACTUAL AMOUNT = Jumlah sesungguhnya
• ACCOUNTANT PUBLIC = Akuntan publik • ACTUAL COST ( arti islilahnya )  Biaya sesungguhnya
• ACCOUNTING = Akuntasi • ACTUAL FACTORY Beban overhead
• ACCOUNTING ASSUMPTION = Asumsi akuntansi OVERHEAD = sesungguhnya
• ACCOUNTING CYCLE = Siklus akuntansi • ACTUAL LIABILITY= Hutang nyata
• ACCOUNTING DATA = Data akuntansi • ACTUAL PRICE= Harga sesungguhnya
• ACCOUNTING DEPARTMENT = Departemen akuntansi • ACTUAL QUANTITY = Kwalitas sesungguhnya
• ACCOUNTING EQUATION = Persaman akuntansi • ADJUSTED BALANCE = Saldo setelah penyesuaian
• ACCOUNTING INCOME = Laba akuntansi • ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
• ACCOUNTING INFORMATION • ADJUSTING ENTRIES =  Ayat jurnal penyesuaian
Informasi akuntansi
= • ADDITIONAL COST ( istilahnya ) Biaya tambahan
• ACCOUNTING INSTRUCTION =  Intruksi akuntansi • ADVANCE FROM CUSTOMER
Uang muka langganan
• ACCOUNTING MANAGEMENT =
Manajement akuntansi
= • ADVANCE ACCOUNTING = Akuntansi lanjutan
• ACCOUNTING METHOD = Metode akuntansi • ADVERTISING EXPENSE = Biaya iklan
• ACCOUNTING PERIOD = Periode akuntansi • ADVERSE OPINION = Pendapatan tidak wajar
• ACCOUNTING PRINCIPLE =  Akuntansi dasar • Allowance for inventory decline to Cadangan penurunan nilai
• ACCOUNTING PROCEDURE = Prosedur akuntansi market = persediaan
• ACCOUNTING Akuntansi pertanggung • ALLOWANCE METHOD ( artinya
Metode cadangan
RESPONSIBILITY = jawaban )
• ACCOUNTING SYSTEM = Sistem akuntansi • ALLOWANCE ACCOUNT = Perkiraan cadangan
• ACCOUNTS INTER COMPANY Rekening antar perusahan • ALLOWANCE FOR BAD DEBT  Cadangan piutang tak tertagih
= • BANK STATEMENT = Rekening koran
• ALLOWANCE FOR DOUBT • BIN CARD ( artinya ) Kartu gudang
Cadangan pitang ragu-ragu
FULL ACCOUNT = • BASIC FINANCIAL
Laporan keuangan pokok
• ALLOWANCE FOR STATEMENT =
Cadangan kenaikan harga
OVERVALUATION OF BRANCH • BEGINNING BALANCE = Saldo awal
barang cabang
MERCHANDISE = • BETTERMENT = Perbaikan
Penyusutan atas harta tak • BOOK VALUE = Nilai buku
• AMORTIZATION =
berwujud • BOOK VALUE OF ASSET = Nilai buku aktifa
• APPLIED FACTORY Biaya overhead yang • BOOK VALUE PER SHARE = Nilai buku per saham
OVERHEAD COST = dibebankan • BRANCH ( istilah akuntansi ) Cabang
• ANNUAL REPORT ( istilah )  Laporan tahunan • BRANCH MERCHANDISE = Barang dagangan cabang
• ASSET ( istilah ) Harta • BRANCH PROFIT = Keuntungan cabang
• ASSET APPROACH = Pendekatan aktifa • BREAK EVENT = Pulang pokok
• ASSET ACCOUNT = Perkiranan harta • BREAK EVEN PIONT = Titik pulang pokok
• AUDIT FEE = Pendapatan audit • BREAK EVEN SALES = Penjualan pulang pokok
• ASSUME = Asumsi • BUDGET ( arti istilahnya ) Anggaran
• AUDIT EXPENSE = Biaya audit • BUDGET VARIANCE = Selisih anggaran
• AUDIT PROGRAMME = Program pemeriksaan • BUDGET FLEXIBLE = Anggaran flexsibel
• AUDIT PROCESS = Proses pemeriksaan • BUDGET FIXED = Anggaran tetap
• AUDIT PLANNING = Rencana pemeresaan • BUDGET CYCLE = Siklus Anggaran
• AUDITOR ( islilahnya ) Pemerikasa keuangan • BUDGET BALANCE SHEET = Anggaran neraca
• AUDITING = Pemeriksaan keuangan • BY PRODUCT = Produksi sampingan
• AVERAGE METHOD = Metode rata-rata • BUILDING ( istilahnya ) Gedung
B • BUSINESS ENTITY = Kesatuan usaha
• BALANCE SHEET ( arti istilahnya
Neraca C
)
• CAPITAL ( info intilah ) Modal
• BALANCE PER BANK = Saldo menurut bank
• CAPITAL STATEMENT = Laporan perubahan modal
• BALANCE PER BOOK = Saldo menurut buku
• CAPITAL STOCK = Modal saham
• BALANCE SHEET ACCOUNT = Perkiraan neraca
• CASH = Kas
• BALANCE AMOUNT = Keseimbangan jumlah
• CASH BUDGET = Anggaran kas
• BANK PAYABLE = Hutang bank
• CASH COUNT = Perhitungan kas
• BALANCE BEFORE
Saldo sebelum likuidasi • CASH DISBURSEMENT
LIQUIDATION =  Jurnal pengeluaran kas
JOURNAL =
• BANK RECONCILIATION = Reconsiliasi bank
Potongan yang diberikan atas
• BANK SERVICE CHARGE = Bedan administrasi bank • CASH DISCOUNT =
pembayaran tunai
• CASH FLOW ( info intilahnya ) Alur kas OVERHEAD EXPENSE = departemen lansung
• CASH FLOW CYCLE = Siklus alur kas • DIRECT EXPENSE = Biaya langsung
• CASH IN BANK = Kas dalam bank/kas di bank • DIRECT LABOR COST BUTGET Biaya anggaran buruh
• CASH ON HAND = Kas di tangan = langsung
• CASH IN TRANSIT = Kas dalam perjalanan • DIRECT TAXES = Pajak langsung
• CASH PAYMENT JOURNAL = Buku kas pengeluaran • DIRECT WRITE OFF = Penghapusan langsung
• CASH RECEIPT JOURNAL = Buku kas penerimaan • DISCOUNT = Potngan ( harga )
• CASH SALES = Penjualan tunai • DISSOLUTION = Pembubaran
• CLOSING ENTRIES = Ayat jurnal penutup • DIVIDEND STOCK = Deviden saham
• COST = Biaya Sistem pembukuan
• DOUBLE ENTRY SYSTEM =
• COST ACCOUNTING = Akuntansi biaya berpasangan
• COST OF GOODS AVAIBLE Harga pokok barang tersedia • DRAFT ( info ) = Wesel
FOR SALES = untuk dijual • DUE DATE = Tanggal jatuh tempo
• COST OF GOODS E
Harga pokok produksi
MANUFACTURED = • EARNED = Pendapatan
Harga pokok barang yang di • EARNING AFTER INTEREST Pendapatan sesudah bunga
• COST OF GOODS SOLD =
jual (Harga Pokok Penjualan) AND TAXES = dan pajak
• CURRENCY = Mata uang • EARNING AFTER TAX = Pendapatan sesudah pajak
• CURRENCY ASSET = Harta lancar • ECONOMIC LIFE = Umur ekomoni
• CURRENCY LIABILITIES = Hutang jangka pendek • ECONOMIC ORDER QUANTITY
Jumlah pembelian optimal
D =
• DEBIT NOTE = Nota debet • EMERGENCY WORKING
Modal kerja darurat
• DEBIT BALANCE = Saldo debet CAPITAL =
• DEDUCTION = Pengurangan • EMPLOYEE EARNING
Laporan gaji karyawan
STATEMENT =
• DEFECTIVE GOODS = Produk rusak
• END OF MONTH TRIAL
• DEFERRED GROS PROFIT ON Laba kotar yang belum Daftar saldo akhir bulan
BALANCE =
REALIZATION = direalisasikan
• ENDING BALANCE = Saldo akhir
• DELIVERY EXPENSE = Biaya pengankutan
• ENDING INVENTORY = Persediaan akhir
• DEPOSIT SLIP = Bukti setoran
• ENTERTAIMENT EXPENSE = Biaya entertain
• DEPRECIATION = Penyusutan
• ENTRY = Ayat
• DEPRECIATION EXPENSE = Biaya penusutan
• EQUIPMENT = Peralatan
• DETERMINING DEPRECIATION
Penetapan penyusutan • EQUITIES = Kekayaan
=
• DIRECT COSTING = Penetapan biaya langsung • EQUITY IH INCOME OF
Laba atas anak perusahaan
SUBSIDIARY COMPANY =
• DIRECT DEPARTMENT Beban/biaya overhead
• ESTIMATE VALUE = Nilai taksir • Flow of work = Peredaran kerja
• ESTIMATED GROSS PROVIT = Taksiran laba kotor • Flowchart = Daftar aliran
• EVIDENCE = Bukti-bukti • Fluctualing method = Metode fluktuasi
• EXCEPT = Pengecualian • Fluctuating fund = Dana berubah-ubah
• EXCESS OF COST OVER BOOK • Foot note = Catatan kaki
Selisih lebih harga pokok di
VALUE OF SUBSIDIARY • Forecast balance sheet = Ramalan neraca
atas nilai buku
INTEREST = • Forecast income statement = Taksiran rugi laba
• EXCESS VALUE = Nilai lebih • Form = Formulir
• EXCHANGE RATE = Nilai tukar • Four collumn ccount = Jurnal empat kolom
• EXPECTED ACTUAL Kapasitas yang sesungguhnya • Fraud = kecurangan
CAPACITY = di harapkan • Freight in = Ongkos angkut pembelian
• EXPECTED RATE OF RETURN Tingkat pengembalian yang Beban angkut pembelian
= diinginkan • Freight on material purchasas =
bahan
• EXPIRED = Kadarluasa • Freight out = Ongkos angkut penjualan
• EXPENSE = Biaya • Funds = Dana
• EXTERNAL AUDIT = Pemeriksaan ekternal Laporan sumber dan
• EXTRA ORDINARY GAIN = pembelajan yang luar biasa • Funds statement =
pengunan dana
• EXTRA ORDINARY LOSS = Kerugian yang luar biasa • Furniture & fixture = Peralatan
• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa • Fusion = Penggabungan
• EXTRA ORDINARY Penarikan aktiva sebab luar G
RETIREMENT = biasa
• General Accounting = Akuntansi Umum
F • General Ledger = Buku besar
• Fiscal Year = Tahun pajak • General Journal = Jurnal umum
• Fixed asset subsidiary ledge = Buku tambahan harta tetap • General And Administrative
• Fixed asset turnover = Perputaran harta tetap Biaya umum dan administrasi
Expense =
• Fixed capital asset = Modal kerja tetap • General Examination = Pemeriksaan umum
• Fixed cast = Biaya tetap • General Assigment = Penegasan umum
Penyimpangan effisiensi yang • Government financial = Keuangan penerintah
• Fixed efficency variance =
tetap • Government accunting = Akuntansi pemerintah
• Fixed factory overhead = Overhead pabrik yang tetap • Gross Method = Metode Kotor
• Flexible budget = Anggaran yang berubah-ubah • Gross loss = Rugi kotor
• Floor = Batasan bawah • Gross Profit Laba kotor
• Flow of cost =  Aliran biaya • Gross Profit Analysist = Analisa laba kotor
• Flow of document = Peredaran dokumen • Gross provfi metho = Metode laba kotor
• Flow of funds =  Aliran dana • Gross Profit on sales = Laba kotor atas penjualan
• Gross Working Capital =
• Group Code =
• Go Publik Compony =
H Biaya instalasi atau
• Heating and lighting expense =
• Hidden Reserves =
• Historical cost Accounting =
• Historical cost =
• Home office =
• Horizon Analyst =
• Human Resource Accounting =
I • Intangible Fixed Assets =
• Income =
• Income After Tax =
• Income From Joint Venture =
• Income From Operation =
• Income Sharing Agreement =
• Income Statement =
• Income Statement Account =
• Income Summary =
• Incremental cost =
• Independent Auditor Report =
• Indirect Expense =
• Indirect Departemental Expense =
• Indirect factory cost =
• Indirect Labor =
• Inderect Material =
• Indirect Operatiing Expense =
• Individual Priprietorship =
• Inflation =
• Information =
• Information System =
Modal kerja kotor
Kode kelompok
Perusahan yang menjual
saham ke masyarakat
Biaya pemanasan dan
penerangan
Cadangan rahasia
Harga perolehan historis
Biaya Historis
kantor pusat
Analisa mendatar
Akuntansi sumber daya
manusia
Laba
Laba sesudah pajak
Laba usaha patungan
Laba usaha
Persetujuan penbagian laba
Laporan rugi laba
Pendekatan laba rugi
iktisar rugi laba
Biaya tambahan
Laporan pemeriksaan bebas
Biaya tak langsung
Biaya departemen tak langung
Biaya pabrik tak langsung
Tenaga kerja tak langsung
Bahan baku tak langsung
Biaya usaha tak langsung
perusahan perorangan
Inflansi
informasi
Sistem informasi
• Initial Inventory = Persediaan awal
Pemeriksaan awal/pertama
• Initial Audit =
kali
• Input Tax = Pajak masukan
• Installation Cost =
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
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
Pertanyaan pengendalian
• Internal Control Questioary =
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 =
• Invesment In Bond =
• Invesment In Joint Venture =
• Invesment In Land =
• Invesment In life Insurance =
• Invesment In Stock =
• Investor = `
• Invoice =
J • Leaseing =
• Job order cost =
• Job order cost sheet =
• Job order cost system =
• Job time ticket =
• Joint cost =
• Joint cost of capital =
• Joint product =
• Joint venture =
• Joint venture books =
• Journal =
• Journal entry =
• Journalizing =
• Judgment sample =
L
• Labor =
• Labor budget =
• Labor cost =
• Labor cost control =
• Labor cost report =
• Labor efficiency ratio =
• Labor efficiency stasndar =
Investasi dalam dana
Investasi dalam obligasi
 Investasi dalam usaha
patungan
Investasi dalam bentuk tanah
 Investasi dalam bentuk
asuransi jiwa
Investasi saham
Orang yang menanamkan
modal
Faktur
Biaya pesanan
Kartu biaya pesanan
 Sistem biaya pesanan
 Kartu jam kerja
 Biaya gabungan
Biaya penggunan modal
bersama
Produksi gabungan
Usaha patungan
buku-buku usaha patungan
Buku harian
Ayat-ayat jurnal
menjurnal/ penjurnalan
Sampel pertimbangan
Tenaga kerja
Anggaran tenaga kerja
 biaya tenaga kerja
pengendalian biaya tenaga
kerja
Laporan biaya tenaga kerja
Rasio effiensi tenaga kerja
 Standar effisinsi tenaga kerja
• Labor efficiency Variance = Selisih effiensi upah
Pendapatan yang diterima
• Labor Fringe benefit =
tenaga kerja
• Labor performance report = Laporan pelaksanan kerja
Penyimpangan tarif tenaga
• labor rate variance =
kerja
• Land = Tanah
• Land right = Hak atas tanah
• Last in first out ( LIFO ) = Masuk pertamakeluar pertama
• Lease = Sewa
• Lease agreement = Kontrak sewa guna
Sewa guna
• Ledger = Buku besar
• Legal capital = Modal resmi
Pihak yang menyewakan guna
• Lessee =
barang
Pihak yang menyewa guna
• Lessor =
barang
• letter of comments = Surat komentar
• Letter of transmettal = Surat penyerangan
• Liabilities = Kewajiban
• Limited liabilty = Tanggung jawab terbatas
• Liquidating deviden = Deviden likiudasi
Kemampunan bayar hutang
• liquidity =
jangka pendek
Laporan akuntansi betuk
• Long from report =
panjang
• Long run proof = Pengecekan jangka panjang
• Long term debets = Utang jangka panjang
Rasio utang jangka panjang
• long term debet to equity ratio =
terhadap modal sendiri
• Long term investment =  Investasi jangka panjang
• Long term liabilities = Hutang jangka panjang
• Loss = rugi
• loss from operation = Rugi usaha
• Loss on realization =
• Loss on reduction of inventory =
• Loss on repossession =
• loss on sale of invesment =
• Loss on trade in =
• Loss unit =
• Lower cost or market =
• Lumsump purchase =
M • Material Ledger Card =
• Machine =
• Maintenance Cost =
• Maintenance Departement Butget =
• Maintenance Expense =
• Management Accounting =
• Management Advisory Service =
• Management Audit =
• Management By Exception =
• Manufacturer =
• Manufacturing Company =
• Manufacturing Cost =
• Manufacturing Overhead =
• Markdown cancellation =
• Market Rate =
• market Value =
• Market Value At Split Off =
• Market Value Of Rights =
• Market Value Of Stock Ex Right =
• Marketable securities =
• Marketing =
Realisasi kerugian
Rugi penurunan nilai
persdiaan
Rugi penarikan kembali
Rugi penjualan investasi
Rugi pertukaran
Unit yang hilang
Harga beli atau harga pasar
yang lebih rendah
 Pembelian secara bulat
Mesin
Biaya pemeliharana
Anggaran departeman
pemeliharan
Biaya pemeliharan
Akuntansi manjemen
 Pelayanan Konsultasi
perusahan
Pemeriksaan manajemen
Manjemen dengan
pengecualian
Pabrikan
Perusahan pabrikan
Biaya pabrikasi
Overhead pabrik
Pembatalan penurunan harga
 Harga pasar
Nilai pasar
Harga jual pada titik pisah
Harga jual hak beli saham
Harga pasar saham tampa hak
beli saham
surat berharga
Pemasaran
• Marketing Department =
• Marketing Expense =
• Markup Cancellation =
• Matching Cost With revenue =
• Material =
• Material Account =
• Material in Control =
• Material in Process =
• Material ledger =
• Material Mix Variance =
• Material Price variance =
• Material Usage prince Variance =
• Material Yield Variance =
• Material Requisition =
• Medical Expense =
• Merchandise Inventory =
• Merchandise Inventory Turnover =
• Merchandise Shipment on
Consigment =
• Merchandise Company =
• Mixed Account =
• Mixed Opinion =
• Mortgage Bond = `
• Mortgage Payable =
• Moving Average =
N
• National Association of Accounting
=
• Natural Bussiness year =
• Negative Assurance =
Departemen pemasaran
Biaya pemasaran
Pembatalan kenaikan harga
Penetapan pendapatan dan
biaya
Bahan baku
Perkiraan bahan baku
pengendalian bahan baku
Bahan baku dalam proses
Buku besar bahan baku
Kartu bahan baku
Selisih komposisi bahan
Penyimpangan harga bahan
baku
Sesilsih harga pemakainan
bahan
Selisih hasil bahan
Permintaan bahan baku
Biaya pengobatan
Persediaan barang dagangan
Perputaran persedian barang
dagangan
Pengiriman barang konsinyasi
Perusahan Dagang
Rekening campuran
Pendapat Campuran
Obligasi Hipotik
Hutang hipotik
Rata rata bergerak
Asosiasi akuntan nasional
Tahun bisnis alami
Jaminan negatif
• Net Asset = Aktifa bersih
• Net earning = Pendapatan bersih
• Net Income = Keuntungan bersih
Keuntungan bersih setelah
• Net Income After Tax =
pajak
• Net Loss = Kerugian bersih
• Net Method = Metode Bersih
• Net Profit = Laba bersih
• Net Purchase = Pembelian bersih
Nilai bersih yang dapat
• Net Realizable Value =
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 rata
• Observation of Inventory = Pengamatan persediaan
Pengamatan perhitungan
• Observation Of Inventory Taking =
persediaan
Biaya pendiaman atau
• Occupancy Cost =
penetapan
• Office Equipment = Peralatan kantor
• Office Salaries Expense = Biaya gaji bagian kantor
• Office Supplies = perlengkapan kantor
• Office Supplies Expense = Biaya perlengkapan kantor
Prosedur pembuatan voucher
• One Time Voucher procedure =
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
 Anggaran operasional
• Operating Sales Budget =
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
Hutang jangka panjang
• Other Longterm Liabilities =
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
Biaya penggunan modal Rata-
• Over All Cost Of Capital =
Kelebihan aplikasi overhead
• Over Applied Factory 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
 Hutang kepada pemesanan
• Payable to Defaulting Sub souder =
saham
• Payment = pembayaran
• Percentage Depletion =
• Perferred St0ck holder =
• Performence Report =
• Premium =
• Premium of Prepered Stock =
• Premium on Bonds Payable =
• Premium on stock =
• Prepaid Advertising =
• Prepaid expense =
• Prepaid Insurance =
• prepaid Transportation =
• Prepayment =
• Price Index =
• Primary working capital =
• Process Cost =
• Profssional Fess =
• Profit =
• Proforma =
• Progress Billing to Costomer =
• Property =
• Property Tax =
• Purchase =
• Purchase Discount =
• Purchase Invoice =
• Purchase journal =
• Purchase Method =
• Purchase order =
• Purchase Requistion =
Q
• Qualified Opinion =
• Quick Ratio =
R • Repeat Audit =
• R & D Cost =
Deplesi persentase
Pemegang saham istimewa
Laporan pelaksanaan
Agio
agio Saham preferen
Agio obligasi
Agio saham
Iklan dibayar dimuka
Biaya dibayar dimuka
Asuransi dibayar dimuka
Transportation sewa dibayar
dimuka
Pembayaran dimuka
Indek harga
Modal kerja perimer
Biaya proses
Pendapatan profesional
Laba
Proyeksi
Harga kontrak yang
difakturkan
Kekayan
Pajak kekayaan
Pembelian
Potongan pembelian
Faktur pembelian
Buku harian pembelian
Metode pembelian
Pesanan pembelian
Permintaan pembelian
Pendapat wajar tanpa syarat
Ratio aktiva tunai
Biaya riset dan pengembangan
• Rate of Return =
• Rate of Return on Net Worth =
• Ratio Analysist =
• Ratio of Plant Asset to Long term
Liability =
• Raw Material =
• Raw Material Investory =
• Raw Material Price Variance =
• Realized Gross profit On
Installment Sales =
• Re Arrangement =
• Receivable =
• Receivable Collection Budget =
• Receivable Trun Over =
• Receivable Write Off =
• Receiving Account =
• Reciprocal Account =
• Recovable From Insurance
Companies =
• Redemption of bound =
• Redemption value =
• Refference =
• Registered Bonds =
• Related Partty transaction =
• Reliability =
• Rent Earned =
• Rent Income =
• Re Odrder Point =
• Repair And Maintenance Expense Biaya perbaikan dan
= pemeliharan
• Replacement Cost =
Tingkat pengembalian
Rentabilitas modal sendiri
Analisa rasio
Perbandingan harga tetap
dengan hutang jangka
panjang.
Bahan mentah
Persedianan bahan mentah
Penyimpangan harga bahan
mentah
Realiasai laba kotor
Penyusunan kembali
Piutang
Budget pengumpulan piutang
Perputaran piutang
Penghapusan piutang
Laporan penerimaan barang
Perkiraan berlawanan
Piutang kepada asuransi
Penghentian obligasi
Nilai penarikan
Petunjuk
Daftar obligasi
Transaksi dengan pihak yang
mempunyai hubungan yang
istimewa
Dapat dipercaya
Pendapatan sewa
Pendapatan sewa
Titik pesanan kembali
Pemeriksaan yang berulang
Nilai ganti
• Report =
• Report Form =
• Report Frorm Balance Sheet =
• Representative Letter Client =
• Required Rate of Return =
• Resaerch and Development Budget Anggaran riset dan
Reserve =
• Residual Value =
• Responsibility Accounting =
• Responsibility Center =
• Responsibility Reporting Restated  Laporan pertnggung jawaban
= disajikan kembali
• Restrition of Diveden =
• Retail Lifo Inventory Method =
• Retail Merchandsing =
• Retail Method =
• Retained Earning =
• Retained Earning Statement =
• Retirement of Bonds =
• Return On Invesment =
• Revaluation =
• Revennue =
• Revenue Center =
• Revenue Expenditure =
• Revenue Recognition =
• Reversing Entries =
• Riel Material Invetory Turnover =
S • Shut Down Point =
• Sefety Stock =
• Safe Harbor Rule =
Laporan
Formulir laporan
Neraca bentuk laporan
Surat pernyatan pelayanan
Tingkat pengembalian yang di
inginkan
pengembangan cadangan
Nilai sisa
 Akuntansi pertanggung
jawaban
Pusat pertanggung jawaban
Pembatasan deviden
Metode harga eceran
Barang dagangan dijual
dengan eceran
Metode eceran
 Laba yang ditahan
Laporan laba yang ditahan
Penarikan obligasi
Tingkat pengembalian
Investasi
Penerikan kembali
Pendapatan
 Pusat penghasi laba
Pengeluaran pendapatan
Pengakuan pendapatan
Ayat jurnal pembalik
Perputaran persediaan bahan
baku.
Persediaan bersih
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
Laporan akuntansi bentuk
• Short Form Report =
pendek
Titik penutupan usaha
• Significant = Penting cukup berarti
• Simple Average Of Cost = Metode rata-rata sederhana
• Single Bookkeeping = Tata buku tunggal • Stock Subcription = Saham yang dipesan
• Single entery System = Sistem Pembukuan tunggal • Stock Warrant = Surat hak beli saham
• Single step = Langkah tunggal • Storage Cost = Biaya penyimpanan
Dana pelunasan / dana • Store Salaries Expense = Beban gaji toko
• Sinking Fund =
pembayaran • Straight Line Method = Metode garis lurus
• Slush Fund = Dana taktis • Subsidiary ledger =  Buku tambah
• Social Benefit = Manfaat sosial • Sunk cost = Biaya tersembunyi
• Sole Proprietorship = Perusahaan perseorangan • Supplementary information S= Penjelasan tambahan
• Sound Value = Nilai sehat • Supplies = Pelengkapan
• Special Journal = Jurnal khusus • Supplies Expense = Biaya perlengkapan
Metode urutan alokasi yang • Surplus = Kelebihan
• Specified Order Of Closing =
diatur • Supporting Schedule = Daftar tambahan
• Spoilage = Produksi cacat T
• Spoiled Goods = Pruduk cacat • T Account = Perkiraan bentuk T
• Standar of Reporting = Norma pelaporan pemeriksaan • Tangible Asset = Harta berwujud
• Statement By Director = Surat pernyatanan langanan • Tangible Fixed Asset = Aktiva tetap berwujud
• Statement Of Changes Financial Laporan perubahan dalam • Tax Acoounting = Akuntansi perpajakan
Position = posisi keuangan
• Tax Deduction = Pengurangan Pajak
• Statement Of Changes In Working Laporan perubahan modal
• Tax Invoice = Faktur pajak
Capital = kerja
• Tax Return Statement = Surat pemberitahuan pajak
• Statement Of Cost Of Goods
Laporan harga pokok produksi • Taxable Firm = Pengusaha kena pajak
Manufacture =
• Taxable Income = Pendapatan kena pajak
• Statement of Finantial Posisition = Laporan posisi keuangan
• Taxes Expense = Biaya pajak
• Statement Of Owners Capital = Laporan perubahan modal
• Taxes Holiday = Pembebasan pajak
• Statement Of Retained Earning = Laporan laba yang ditahan
• Taxes payable = Hutang pajak
• Statement Of Source And Laporan sumber dan
Application Of Fund = penggunaan dana • Taxes Rate = Tarif pajak
• Step Method = Metode alokasi bertahap • Taxes Return = Pajak yang dikembalikan
• Stock Outstanding = Pertukaran saham • Temporary Investment = Investasi sementara
Laba yang dibagikan dalam Perkiraan pemilikan
• Stock Redemption Fund = • Temporary Proprietorship =
bentuk saham sementara
• Stock Right = Pemegang saham • Tender Offer = Penawaran dagang
• Stock Rigth Outstanding = Rapat pemegang saham • Term Compliance =  UJi ketaatan
• Stock Convertion = Dana penarikan saham Pengecekan saldo awal dan
• The old & New Balance Proof =
akhir
• Stock Holder Meeting = Rapat pemegang saham
• 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
Analysa pengembangan dari
• Trent Analyst =
waktu ke waktu
• Trial Balance = Neraca saldo
Penataan kembali utang yang
• Trouble Debt Restructuring =
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 Penyimpangan effisiensi biaya
Neraca percobaan yang belum
• Unadjusted Trial Balance :
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 Modal saham yang belum
saham yang belum beredar beredar
• Unit Cost : Harga perunit
• Unit Equivalent : Unit setara
Penyusutan dengan jumlah
• Unit Of Output Depreciation :
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 :
variabel
• Variance Analysist : Analisa selisih
Laporan analisa
• Variance Analysist Report :
penyimpangan
• Verability : Daya uji
• Vertical Analysist : Analisa Vertical
• Volume Variance : Penyimpangan dalam isi
• Vouching :
• Voucher Register :
• Voucher :
• Voluntary Contribution :
W
• Working Capital :
• Working In Process :
• Working In Process Inventory :
• Wages Expense :
• Wages Rate :
• Wages And Taxes Statement :
• Working Paper For Consolidated
Balance Sheet :
• Weighted Average :
• Weighted Average Method :
• working sheet :
• Working Paper :
• Write Off :
• Write Off Method :
Y
• Yield =
• Yield Variance =
Z
• Zero Base Budgeting =
Biaya upah
Pemeriksaan dokumen dasar
Dokumen
Simpanan sukarela
Modal kerja
Barang dalam proses
Persediaan barang dalam
proses
Pemeriksaan dokumen dasar
Biaya upah
Laporan upah dan pajak
Neraca lajur untuk neraca
konsolidasi
Metode rata-rata terimbang
Metode rata-rata terimbang
Neraca Lajur
Kertas kerja
Dihapuskan
Metode penghapusan
Metode penghapusan
Penyimpangan hasil
 Penganggaran atas dasar nol