Daftar Istilah Akutansi dalam Bahasa Inggris
Berikut ini adalah tabel yang berisi daftar istilah akuntasi dalam bahasa inggris yang sering kita temukan dalam suatu bacaan bahasa inggris :
| Kamus Istilah Akutansi | ||
|---|---|---|
| Bahasa Inggris | Bahasa Indonesia | |
| Abjad A | ||
| Accountancy | Akuntansi | |
| Accountant | Akuntan | |
| Accountant Fee Expense | Biaya akuntan | |
| Accountant Public | Akuntan Publik | |
| Account | Akun | |
| Account Payable | Utang Usaha | |
| Accounts Receivable | Piutang Dagang | |
| Account Not Current | Pos-pos yang tidak lancar | |
| Account Payable Ledger | Buku besar hutang | |
| Account Receivable Statement | Dartar piutang usaha | |
| Account Payable Subsidiary Ledger | Buku tambahan piutang | |
| Accounts Inter Company | Rekening antar perusahan | |
| Accounting | Akuntansi | |
| Accounting Assumption | Asumsi Akuntansi | |
| Accounting Cycle | Siklus Akuntasi | |
| 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 statement | Laporan Akuntasi | |
| Actual Amount | Jumlah Sesungguhnya | |
| Actual Cost | 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 | |
| Advance From Customer | Uang Muka Langganan | |
| Advance Accounting | Akuntansi Lanjutan | |
| Adverse Opinion | Pendapatan Tidak Wajar | |
| Additional investment | Investasi tambahan | |
| Additional cost | Biaya tambahan | |
| Accounting System | Sistem Akuntansi | |
| Auditing/Audit | Pemeriksaan Keuangan | |
| Audit Expense | = Biaya Audit | |
| Audit Programme | Program Pemeriksaan | |
| Audit Process | Proses Pemeriksaan | |
| Audit Planning | Rencana Pereiksaan | |
| Auditor | Orang yang bertugas dalam kegiatan audit | |
| Administrative and general expense | Biaya administrasi dan Umum | |
| Advertise expense | Beban iklan | |
| Adjustment Journal Entries | Jurnal Penyesuaian | |
| 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 Depreciation Expense of Equipment | Beban Akumulasi Penyusutan Peralatan | |
| Accumulated Depreciation Expense of Building | Beban Akumulasi Penyusutan Gedung | |
| Accumulated Depreciation of Vehicle | Akumulasi Penyusutan Kendaraan | |
| Accumulated Depreciation of Equipment | Akumulasi Penyusutan Peralatan | |
| Accumulated Depreciation of Building | Akumulasi Penyusutan Gedung | |
| Allowance For Inventory Decline To Market | Cadangan Penurunan Nilai Persediaan | |
| Allowance Method | 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 | |
| Appreciation | Peningkatan nilai | |
| Asset | Aset(Harta) | |
| Asset Approach | Pendekatan Aktifa | |
| Asset Account | Akun Aset | |
| Abjad B | ||
| Balance | Saldo sisa | |
| Balance Sheet | Neraca | |
| Balance Sheet | Neraca | |
| Balance Sheet Items | Pos-pos neraca/td> | |
| Balance Per Bank | Saldo Menurut Bank | |
| Balance Per Book | Saldo Menurut Buku | |
| Balance Sheet Account | Akun 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 | Kartu Gudang | |
| Basic Financial Statement | Laporan Keuangan Pokok | |
| Beginning Balance | Saldo Awal | |
| Beginning Capital | Modal awal periode | |
| Beginning Inventory/Stock | Persediaan awal barang dagangan | |
| Betterment | Perbaikan | |
| Book Value | Total asset dikurangi total kewajiban | |
| Book Value Of Asset | Nilai Buku Aktifa | |
| Book Value Per Share | Nilai Buku Per Saham | |
| Bond | Obligasi | |
| Branch Merchandise | Barang Dagangan Cabang | |
| Branch Profit | Keuntungan Cabang | |
| Break Event P | ulang Pokok | |
| Break Even Piont | Titik Pulang Pokok | |
| Break Even Sales | Penjualan Pulang Pokok | |
| Budget | Anggaran | |
| Budgeting | Penganggaran Belanja | |
| Budget Variance | Selisih Anggaran | |
| Budget Flexible | Anggaran Flexsibel | |
| Budget Fixed | Anggaran Tetap | |
| Budget Cycle | Siklus Anggaran | |
| Budget Balance Sheet | Anggaran Neraca | |
| Business Entity | Kesatuan Usaha | |
| Business Unit Entity Concept | Konsep Kesatuan Usaha | |
| Abjad C | ||
| Capital | 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 | 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 /td> | Harga Pokok Barang Yang Di Jual (Harga Pokok Penjualan) | |
| Currency | Mata Uang | |
| Currency Asset | Harta Lancar | |
| Currency Liabilities | Hutang Jangka Pendek | |
| Abjad 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 Langsung | |
| 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 | Wesel | |
| Due Date | Tanggal Jatuh Tempo | |
| Abjad 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 Taksi | |
| Estimated Gross Provit | Taksiran Laba Koto | |
| 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 | |
| Abjad 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 | |
| Abjad G | ||
| General Accounting | Aukuntansi 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 Profit | Laba 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 | |
| Abjad 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 | |
| Abjad I | ||
| Idle cash | Kas yang mengganggu | |
| 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 | Iktiar 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 Unum | |
| 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 | |
| Abjad 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 | |
| Abjad L | ||
| Labor | Tenaga kerja | |
| Labor budget | Anggaran tenaga kerja | |
| Labor cost | biaya tenaga kerja | |
| Labor cost control | pengendalian biaya tenaga kerja | |
| Labor cost report | Laporan biaya tenaga kerja | |
| Labor efficiency ratio | Rasio effiensi tenaga kerja | |
| Labor efficiency stasndar | Standar effisinsi tenaga kerja | |
| Labor efficiency Variance | Selisih effiensi upah | |
| Labor Fringe benefit | Pendapatan yang diterima tenaga kerja | |
| Labor performance report | Laporan pelaksanan kerja | |
| Labor rate variance | Penyimpangan tarif tenaga kerja | |
| Land | Tanah | |
| Land right | Hak atas tanah | |
| Last in first out ( LIFO ) | Masuk pertamakeluar pertama | |
| Lease | Sewa | |
| Lease agreement | Kontrak sewa guna | |
| Leaseing | Sewa guna | |
| Ledger | Buku besar | |
| Legal capital | Modal resmi | |
| Lessee | Pihak yang menyewakan guna barang | |
| Lessor | Pihak yang menyewa guna barang | |
| letter of comments | Surat komentar | |
| Letter of transmettal | Surat penyerangan | |
| Liabilities | Kewajiban | |
| Limited liabilty | Tanggung jawab terbatas | |
| Liquidating deviden | Deviden likiudasi | |
| Liquidity | Kemampunan bayar hutang jangka pendek | |
| Long from report | Laporan akuntansi betuk panjang | |
| Long run proof | Pengecekan jangka panjang | |
| Long term debets | Utang jangka panjang | |
| Long term debet to equity ratio | Rasio utang jangka panjang 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 | Realisasi kerugian | |
| Loss on reduction of inventory | Rugi penurunan nilai persdiaan | |
| Loss on repossession | Rugi penarikan kembali | |
| loss on sale of invesment | Rugi penjualan investasi | |
| Loss on trade in | Rugi pertukaran | |
| Loss unit | Unit yang hilang | |
| Lower cost or market | Harga beli atau harga pasar yang lebih rendah | |
| Lumsump purchase | Pembelian secara bulat | |
| Abjad M | ||
| Machine | Mesin | |
| Maintenance Cost | Biaya pemeliharana | |
| Maintenance Departement Butget | Anggaran departeman pemeliharan | |
| Maintenance Expense | Biaya pemeliharan | |
| Management Accounting | Akuntansi manjemen | |
| Management Advisory Service | Pelayanan Konsultasi perusahaan | |
| Management Audit | Pemeriksaan manajemen | |
| Management By Exception | Manjemen dengan pengecualian | |
| Manufacturer | Pabrikan | |
| Manufacturing Company | Perusahan pabrika | |
| Manufacturing Cost | Biaya pabrikasi | |
| Manufacturing Overhead | Overhead pabrik | |
| Markdown cancellation | Pembatalan penurunan harga | |
| Market Rate | Harga pasar | |
| Market Value | Harga pasar | |
| Market Value At Split Off | Harga jual pada titik pisah | |
| Market Value Of Rights | Harga jual hak beli saham | |
| Market Value Of Stock Ex Right | Harga pasar saham tampa hak beli saham | |
| Marketable securities | surat berharga | |
| Marketing | Pemasaran | |
| Marketing Department | Departemen pemasaran | |
| Marketing Expense | Biaya pemasaran | |
| Markup Cancellation | Pembatalan kenaikan harga | |
| Matching Cost With revenue | Penetapan pendapatan dan biaya | |
| Material | Bahan baku | |
| Material Account | Perkiraan bahan baku | |
| Material in Control | pengendalian bahan baku | |
| Material in Process | Bahan baku dalam proses | |
| Material ledger | Buku besar bahan baku | |
| Material Ledger Card | Kartu bahan baku | |
| Material Mix Variance | Selisih komposisi bahan | |
| Material Price variance | Penyimpangan harga bahan baku | |
| Material Usage prince Variance | Sesilsih harga pemakainan bahan | |
| Material Yield Variance | Selisih hasil bahan | |
| Material Requisition | Permintaan bahan baku | |
| Medical Expense | Biaya pengobatan | |
| Merchandise Inventory | Persediaan barang dagangan | |
| Merchandise Inventory Turnover | Perputaran persedian barang daganga | |
| Merchandise Shipment on Consigment | Pengiriman barang konsinyasi | |
| Merchandise Company | Perusahan Dagang | |
| Mixed Account | Rekening campuran | |
| Mixed Opinion | Pendapat Campuran | |
| Mortgage Bond | Obligasi Hipotik | |
| Mortgage Payable | Hutang hipotik | |
| Moving Average | Rata rata bergerak | |
| Abjad N | ||
| National Association of Accounting | Asosiasi akuntan nasional | |
| Natural Bussiness year | Tahun bisnis alami | |
| Negative Assurance | Jaminan negative | |
| Net Asset | Aktifa bersih | |
| Net earning | Pendapatan bersih | |
| Net Income | Keuntungan bersih | |
| Net Income After Tax | Keuntungan bersih setelah pajak | |
| 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 mencukup | |
| Note Payable | Wesel bayar | |
| Note Receivable | Wesel tagih | |
| Note of Financial Statement | Catatan atas laporan keuangan | |
| Notice of Employment | Surat perjanjian kerja. | |
| Abjad O | ||
| Overhead | Biaya yang tidak bervariasi dengan tingkat produksi atau penjualan | |
| 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 | Akifa 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. | |
| Abjad 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 olbigasi | |
| Premium on stock | Agoi 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 professional | |
| Profit | laba | |
| Proforma | Proyeksi | |
| Progress Billing to Costomer | harga kontrak yang difakturkan | |
| Property | Kekayan | |
| Property Tax | Pajak keayaan | |
| 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 | |
| Abjad Q | ||
| Qualified Opinion | Pendapat wajar tanpa syarat | |
| Quick Ratio | Ratio aktiva tunai | |
| Abjad R | ||
| R & D Cost | Biaya riset dan pengembangan | |
| Rate of Return | Tingkat pengembalian | |
| Rate of Return on Net Worth | Rentabilitas modal sendiri | |
| Ratio Analysist | analsa ratio | |
| 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. | |
| Abjad 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 | Selesih komposisi | |
| Sales order | Order penjualan | |
| Sales Return | Retur penjualan | |
| Sales Salaries Expense | Biaya gaji bagian penjualan | |
| Sales 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 social | |
| Sole Proprietorship | Persahan 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 | |
| Abjad 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 | |
| Abjad U | ||
| Unadjusted Trial Balance | Neraca percobaan yang belum disesuaikan | |
| Unearned Income | Sewa diterima dimuka | |
| Uncertainties | Ketidak pastian | |
| Uncollectible Account | Beban penghapusan piutang | |
| 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 beredar | |
| Unit Cost | Harga perunit | |
| Unit Equivalent | Unit setara | |
| Unit Of Output Depreciation | Penyusutan dengan jumlah unit 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 | |
| Abjad 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 variable | |
| Variable Cost Ratio | Rasio biaya Variabel | |
| Variable Efficiency Variance | Penyimpangan effisiensi biaya variable | |
| 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 | |
| Abjad 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 | Total penurunan nilai aset | |
| Write-down | Pengurangan parsial dalam nilai aset | |
| Write Off Method | Metode penghapusan | |
| Abjad Y | ||
| Yield | Metode penghapusan | |
| Yield Variance | Penyimpangan hasil | |
| Abjad Z | ||
| Zero Base Budgeting | Penganggaran atas dasar nol | |
| Zero coupon bonds | Sebuah obligasi tanpa bunga yang ditetapkan | |
| zaka on gold | Zakat emas | |
Referensi
1.http://www.akuntansiitumudah.com/kamus-istilah-akuntansi-bagian-z/#
2.http://adhit-slot.blogspot.com/2011/01/daftar-istilah-akuntansi.html
3.https://www.cekkembali.com/daftar-istilah-akuntansi/
4.https://lintangasmara.wordpress.com/2011/10/10/istilah-istilah-akuntansi/
