A B

• ASSET (istilah) = Harta • BALANCE SHEET = Neraca

• ASSET APPROACH= Pendekatan aktifa • BALANCE PER BANK = Saldo menurut bank
• ASSET ACCOUNT = Perkiranan harta • BALANCE PER BOOK = Saldo menurut buku
• AUDIT FEE = Pendapatan audit • BALANCE SHEET ACCOUNT = Perkiraan neraca
• ASSUME = Asumsi • BALANCE AMOUNT = keseimbangan jumlah
• AUDIT EXPENSE = Biaya audit • BANK PAYABLE = Hutang bank
• AUDIT PROGRAMME = Program Pemeriksaan • BALANCE BEFORE LIQUIDATION = Saldo sebelum
• AUDIT PROCESS = Proses pemeriksaan likuidasi
• AUDIT PLANNING = Rencana pemeriksaan • BANK RECONCILIATION = Reconsiliasi bank
• AUDITOR = Pemerikasa keuangan • BANK STATEMENT = Rekening koran
• AUDITING = Pemeriksaan keuangan
• AVERAGE METHOD = Metode rata-rata
• ACCOUNT = Perkiraan

C D
 CAPITAL =Modal
 DEBIT NOTE = Nota debet
 CAPITAL STATEMENT =Laporan perubahan
 DEBIT BALANCE = Saldo debet
modal
 DEDUCTION = Pengurangan
 CAPITAL STOCK = Modal saham
 DEFECTIVE GOODS = Produk rusak
 CASH = Kas
 DEFERRED GROS PROFIT ON REALIZATION =
 CASH BUDGET = Anggaran kas
Laba kotar yang belum direalisasikan
 CASH COUNT = Perhitungan kas
 DELIVERY EXPENSE = Biaya Pengankutan
 COST CURRENCY = Mata uang biaya
 DEPOSIT SLIP = Bukti setoran
 CURRENCY ASSET = Harta lancar
 DEPRECIATION = Penyusutan
 DEPRECIATION EXPENSE = Biaya penusutan