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

43. ACTUAL QUANTITY = Kwalitas sesungguhnya 44. ADJUSTED BALANCE = Saldo setelah penyesuaian 45. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian 46. ADJUSTING ENTRIES = Ayat jurnal penyesuaian 47. ADDITIONAL COST ( istilahnya )= Biaya tambahan 48. ADVANCE FROM CUSTOMER = Uang muka langganan 49. ADVANCE ACCOUNTING = Akuntansi lanjutan 50. ADVERTISING EXPENSE = Biaya iklan 51. ADVERSE OPINION = Pendapatan tidak wajar 52. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan 53. ALLOWANCE METHOD ( artinya ) Metode cadangan 54. ALLOWANCE ACCOUNT = Perkiraan cadangan 55. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih 56. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu 57. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang 58. AMORTIZATION = Penyusutan atas harta tak berwujud 59. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan 60. ANNUAL REPORT ( istilah ) Laporan tahunan 61. ASSET ( istilah ) Harta 62. ASSET APPROACH = Pendekatan aktifa 63. ASSET ACCOUNT = Perkiranan harta 64. AUDIT FEE = Pendapatan audit 65. ASSUME = Asumsi 66. AUDIT EXPENSE = Biaya audit 67. AUDIT PROGRAMME = Program pemeriksaan 68. AUDIT PROCESS = Proses pemeriksaan 69. AUDIT PLANNING = Rencana pereiksaan 70. AUDITOR ( islilahnya ) Pemerikasa keuangan 71. AUDITING = Pemeriksaan keuangan 72. AVERAGE METHOD = Metode rata-rata B 1. BALANCE SHEET ( arti istilahnya )= Neraca 2. BALANCE PER BANK = Saldo menurut bank 3. BALANCE PER BOOK = Saldo menurut buku 4. BALANCE SHEET ACCOUNT = Perkiraan neraca 5. BALANCE AMOUNT = keseimbangan jumlah 6. BANK PAYABLE = Hutang bank 7. BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi 8. BANK RECONCILIATION = Reconsiliasi bank 9. BANK SERVICE CHARGE = Bedan administrasi bank 10. BANK STATEMENT = Rekening koran 11. BIN CARD ( artinya ) Kartu gudang 12. BASIC FINANCIAL STATEMENT = Laporan keuangan pokok

13. BEGINNING BALANCE = Saldo awal 14. BETTERMENT = Perbaikan 15. BOOK VALUE = Nilai buku 16. BOOK VALUE OF ASSET = Nilai buku aktifa 17. BOOK VALUE PER SHARE = Nilai buku per saham 18. BRANCH ( istilah akuntansi ) Cabang 19. BRANCH MERCHANDISE = Barang dagangan cabang 20. BRANCH PROFIT = Keuntungan cabang 21. BREAK EVENT = Pulang pokok 22. BREAK EVEN PIONT = Titik pulang pokok 23. BREAK EVEN SALES = Penjualan pulang pokok 24. BUDGET ( arti istilahnya ) Anggaran 25. BUDGET VARIANCE = Selisih anggaran 26. BUDGET FLEXIBLE = Anggaran flexsibel 27. BUDGET FIXED = Anggaran tetap 28. BUDGET CYCLE = Siklus Anggaran 29. BUDGET BALANCE SHEET = Anggaran neraca 30. BY PRODUCT = Produksi sampingan 31. BUILDING ( istilahnya ) Gedung 32. BUSINESS ENTITY = Kesatuan usaha C

1. CAPITAL ( info intilah ) Modal 2. CAPITAL STATEMENT = Laporan perubahan modal 3. CAPITAL STOCK = Modal saham 4. CASH = Kas CASH BUDGET = Anggaran kas 5. CASH COUNT = Perhitungan kas 6. CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas 7. CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai 8. CASH FLOW ( info intilahnya )= Alur kas 9. CASH FLOW CYCLE = Siklus alur kas 10. CASH IN BANK = Kas dalam bank/kas di bank 11. CASH ON HAND = Kas di tangan 12. CASH IN TRANSIT = Kas dalam perjalanan 13. CASH PAYMENT JOURNAL = Buku kas pengeluaran 14. CASH RECEIPT JOURNAL = Buku kas penerimaan 15. CASH SALES = Penjualan tunai 16. CLOSING ENTRIES = Ayat jurnal penutup 17. COST = Biaya 18. COST ACCOUNTING = Akuntansi biaya 19. COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual 20. COST OF GOODS MANUFACTURED = Harga pokok produksi

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

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

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

8. Income Summary = iktiar rugi laba 9. Incremental cost = Biaya tambahan 10. Independent Auditor Report = Laporan pemeriksaan bebas 11. Indirect Expense = Biaya tak langsung 12. Indirect Departemental Expense = Biaya departemen tak langung 13. Indirect factory cost = Biaya pabrik tak langsung 14. Indirect Labor = Tenaga kerja tak langsung 15. Inderect Material = Bahan baku tak langsung 16. Indirect Operatiing Expense = Biaya usaha tak langsung 17. Individual Priprietorship = perusahan perorangan 18. Inflation = Inflansi 19. Information = informasi 20. Information System = Sistem informasi 21. Initial Inventory = Persediaan awal 22. Initial Audit = Pemeriksaan awal/pertama kali 23. Input Tax = Pajak masukan 24. Installation Cost = Biaya instalasi atau pemasangan 25. Installment = Angguran atau cicilan 26. Installment Contract Receivable = Piutang penjualan cicilan 27. Installment Method = Metode cicilan 28. Installment Payable = Hutang cicilan 29. Installment Term Debt = Utang jangka menengah 30. Insurance Expense General = Biaya asuransi unum 31. Insurance expense selling = Biaya asuransi penjualan 32. Intagible Asset = Aktiva tak berwujud 33. Intangible Fixed Assets = Aktiva tetap tak berwujud 34. Intercompany Loans = Pinjaman antar perusahan 35. Interest = Bunga 36. Interest Baering Note = Wesel berbunga 37. Interest Expense = Biaya bunga 38. Interest Factor = Faktor bunga 39. Interest Income = Pendapatan bunga 40. Interest ayable = Hutang bunga 41. Interest Receivable = Piutang bunga 42. Interim Statement = Laporan sementara 43. Internal Audit = Pemeriksan Intern 44. Internal Auditor = Pemeriksan internal 45. Internal Control = Pengawasan internal 46. Internal Control Questioary = Pertanyaan pengendalian Intern 47. Internal Finacing = Pembiayan internal 48. Inventory = Persediaan 49. Inventory Balance = Saldo Persedian 50. Inventory of Material = Persediaan Bahan Mentah 51. Inventory Trun Over = Perputaran persediaan 52. Inventory Valuation = Penilaian Persediaan 53. Invesment In Fund = Investasi dalam dana

54. Invesment In Bond = Investasi dalam obligasi 55. Invesment In Joint Venture = Investasi dalam usaha patungan 56. Invesment In Land = Investasi dalam bentuk tanah 57. Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa 58. Invesment In Stock = Investasi saham 59. Investor = Orang yang menanamkan modal 60. Invoice = Faktur J 1. Job order cost = Biaya pesanan 2. Job order cost sheet = Kartu biaya pesanan 3. Job order cost system = Sistem biaya pesanan 4. Job time ticket = Kartu jam kerja 5. Joint cost = Biaya gabungan 6. Joint cost of capital = Biaya penggunan modal bersama 7. Joint product = Produksi gabungan 8. Joint venture = Usaha patungan 9. Joint venture books = buku-buku usaha patungan 10. Journal = Buku harian 11. Journal entry = Ayat-ayat jurnal 12. Journalizing = menjurnal/ penjurnalan 13. Judgment sample = Sampel pertimbangan

L 14. Labor = Tenaga kerja 15. Labor budget = Anggaran tenaga kerja 16. Labor cost = biaya tenaga kerja 17. Labor cost control = pengendalian biaya tenaga kerja 18. Labor cost report = Laporan biaya tenaga kerja 19. Labor efficiency ratio = Rasio effiensi tenaga kerja 20. Labor efficiency stasndar = Standar effisinsi tenaga kerja 21. Labor efficiency Variance = Selisih effiensi upah 22. Labor Fringe benefit = Pendapatan yang diterima tenaga kerja 23. Labor performance report = Laporan pelaksanan kerja 24. Labor rate variance = Penyimpangan tarif tenaga kerja 25. Land = Tanah 26. Land right = Hak atas tanah 27. Last in first out ( LIFO ) = Masuk pertamakeluar pertama 28. Lease = Sewa 29. Lease agreement = Kontrak sewa guna

30. Leaseing = Sewa guna 31. Ledger = Buku besar 32. Legal capital = Modal resmi 33. Lessee = Pihak yang menyewakan guna barang 34. Lessor = Pihak yang menyewa guna barang 35. letter of comments = Surat komentar 36. Letter of transmettal = Surat penyerangan 37. Liabilities = Kewajiban 38. Limited liabilty = Tanggung jawab terbatas 39. Liquidating deviden = Deviden likiudasi 40. Liquidity = Kemampunan bayar hutang jangka pendek 41. Long from report = Laporan akuntansi betuk panjang 42. Long run proof = Pengecekan jangka panjang 43. Long term debets = Utang jangka panjang 44. Long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri 45. Long term investment = Investasi jangka panjang 46. Long term liabilities = Hutang jangka panjang 47. Loss = rugi 48. loss from operation = Rugi usaha 49. Loss on realization = Realisasi kerugian 50. Loss on reduction of inventory = Rugi penurunan nilai persdiaan 51. Loss on repossession = Rugi penarikan kembali 52. loss on sale of invesment = Rugi penjualan investasi 53. Loss on trade in = Rugi pertukaran 54. Loss unit = Unit yang hilang 55. Lower cost or market = Harga beli atau harga pasar yang lebih rendah 56. Lumsump purchase = Pembelian secara bulat

M 1. Machine = Mesin 2. Maintenance Cost = Biaya pemeliharana 3. Maintenance Departement Butget = Anggaran departeman pemeliharan 4. Maintenance Expense = Biaya pemeliharan 5. Management Accounting = Akuntansi manjemen 6. Management Advisory Service = Pelayanan Konsultasi perusahaan 7. Management Audit = Pemeriksaan manajemen 8. Management By Exception = Manjemen dengan pengecualian 9. Manufacturer = Pabrikan 10. Manufacturing Company = Perusahan pabrika 11. Manufacturing Cost = Biaya pabrikasi 12. Manufacturing Overhead = Overhead pabrik 13. Markdown cancellation = Pembatalan penurunan harga 14. Market Rate = Harga pasar

15. Market Value = Harga pasar 16. Market Value At Split Off = Harga jual pada titik pisah 17. Market Value Of Rights = Harga jual hak beli saham 18. Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham 19. Marketable securities = surat berharga 20. Marketing = Pemasaran 21. Marketing Department = Departemen pemasaran 22. Marketing Expense = Biaya pemasaran 23. Markup Cancellation = Pembatalan kenaikan harga 24. Matching Cost With revenue = Penetapan pendapatan dan biaya 25. Material = Bahan baku 26. Material Account = Perkiraan bahan baku 27. Material in Control = pengendalian bahan baku 28. Material in Process = Bahan baku dalam proses 29. Material ledger = Buku besar bahan baku 30. Material Ledger Card = Kartu bahan baku 31. Material Mix Variance = Selisih komposisi bahan 32. Material Price variance = Penyimpangan harga bahan baku 33. Material Usage prince Variance = Sesilsih harga pemakainan bahan 34. Material Yield Variance = Selisih hasil bahan 35. Material Requisition = Permintaan bahan baku 36. Medical Expense = Biaya pengobatan 37. Merchandise Inventory = Persediaan barang dagangan 38. Merchandise Inventory Turnover = Perputaran persedian barang daganga 39. Merchandise Shipment on Consigment = Pengiriman barang konsinyasi 40. Merchandise Company = Perusahan Dagang 41. Mixed Account = Rekening campuran 42. Mixed Opinion = Pendapat Campuran 43. Mortgage Bond = Obligasi Hipotik 44. Mortgage Payable = Hutang hipotik 45. Moving Average = Rata rata bergerak N 1. National Association of Accounting = Asosiasi akuntan nasional 2. Natural Bussiness year = Tahun bisnis alami 3. Negative Assurance = Jaminan negative 4. Net Asset = Aktifa bersih 5. Net earning =Pendapatan bersih 6. Net Income = Keuntungan bersih 7. Net Income After Tax = Keuntungan bersih setelah pajak 8. Net Loss = Kerugian bersih 9. Net Method = Metode Bersih 10. Net Profit = Laba bersih 11. Net Purchase = Pembelian bersih 12. Net Realizable Value = Nilai bersih yang dapat direalisasikan

13. Net Sales = Penjualan bersih 14. Net Worth = Kekayan bersih 15. Nominal Accounts = Perkiraan nominal 16. Nominal Value = Nilai nominal 17. Normal Balance= istilah = Saldo normal 18. Not Sufficient Fund = Dana tidak mencukup 19. Note Payable = Wesel bayar 20. Note Receivable = Wesel tagih 21. Note of Financial Statement = Catatan atas laporan keuangan 22. Notice of Employment = Surat perjanjian kerja. O 1. Observation of Inventory = Pengamatan persediaan 2. Observation Of Inventory Taking = Pengamatan perhitungan persediaan 3. Occupancy Cost = Biaya pendiaman atau penetapan 4. Office Equipment = Peralatan kantor 5. Office Salaries Expense = Biaya gaji bagian kantor 6. Office Supplies = perlengkapan kantor 7. Office Supplies Expense = Biaya perlengkapan kantor 8. One Time Voucher procedure = Prosedur pembuatan voucher sekaligus 9. One Write System = Sistem sekali tulis 10. Open Item Statement = surat pernyatan elemen-elemen terbuka 11. Operating Assets = Akifa atau modal oprasi 12. Operating Expense = Biaya usaha 13. Operating Sales Budget = Anggaran operasional penjualan 14. Operating Transaction = Transaksi operasional 15. Opinion = Pendapat 16. Opportunity Cost = Biaya kesempataan 17. Ordering Cost = Biaya Pesanan 18. Ordinary Repair = Reperasi luar biasa 19. Organization Chart = Stuktur Ogranisasi 20. Other General Expense = Biaya umum lainya 21. Other Longterm Liabilities = Hutang jangka panjang lainnya 22. Out Of Pocket Cost = Biaya kantong sendiri 23. Out Tax = Pajak keluaran 24. Outlay = Pengeluaran 25. Outstanding check = Cek beredar 26. Out standing Stock = Saham yang beredar 27. Over Time = Lembur 28. Over All Cost Of Capital = Biaya penggunan modal Rata-rata 29. Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik 30. Over draft = Kelebihan penarikan 31. Over Stated = Terlalu tinggi 32. Owners Equity = Modal pemilik 33. Onnership Right = Hak pemilik perusahan.

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

4. Ratio Analysist = analsa ratio 5. Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang 6. Raw Material = Bahan mentah 7. Raw Material Investory = Persedianan bahan mentah 8. Raw Material Price Variance = Penyimpangan harga bahan mentah 9. Realized Gross profit On Installment Sales = Realiasai laba kotor 10. Re Arrangement = penyusunan kembali 11. Receivable = Piutang 12. Receivable Collection Budget =Budget pengumpulan piutang 13. Receivable Trun Over = Perputaran piutang 14. Receivable Write Off = Penghapusan piutang 15. Receiving Account = Laporan penerimaan barang 16. Reciprocal Account = Perkiraan berlawanan 17. Recovable From Insurance Companies = Piutang kepada asuransi 18. Redemption of bound = Penghentian obligasi 19. Redemption value = Nilai penarikan 20. Refference = Petunjuk 21. Registered Bonds = Daftar obligasi 22. Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa 23. Reliability = Dapat dipercaya 24. Rent Earned = Pendapatan sewa 25. Rent Income = Pendapatan sewa 26. Re Odrder Point = Titik pesanan kembali 27. Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan 28. Repeat Audit = Pemeriksaan yang berulang 29. Replacement Cost = Nilai ganti 30. Report = Laporan 31. Report Form = Formulir laporan 32. Report Frorm Balance Sheet = Neraca bentuk laporan 33. Representative Letter Client = Surat pernyatan pelayanan 34. Required Rate of Return = Tingkat pengembalian yang di inginkan 35. Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan 36. Residual Value = Nilai sisa 37. Responsibility Accounting = Akuntansi pertanggung jawaban 38. Responsibility Center = Pusat pertanggung jawaban 39. Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali 40. Restrition of Diveden = Pembatasan deviden 41. Retail Lifo Inventory Method = Metode harga eceran 42. Retail Merchandsing = barang dagangan dijual dengan eceran 43. Retail Method = Metode eceran 44. Retained Earning = Laba yang ditahan 45. Retained Earning Statement = Laporan laba yang ditahan 46. Retirement of Bonds = Penarikan obligasi

47. Return On Invesment = Tingkat pengembalian Investasi 48. Revaluation = Penerikan kembali 49. Revennue = Pendapatan 50. Revenue Center = Pusat penghasi laba 51. Revenue Expenditure = Pengeluaran pendapatan 52. Revenue Recognition = Pengakuan pendapatan 53. Reversing Entries = Ayat jurnal pembalik 54. Riel Material Invetory Turnover = Perputaran persediaan bahan baku. S 55. Sefety Stock = Persediaan bersih 56. Safe Harbor Rule = Aturan perlindungan 57. Saleries Allowance = Tunjangan gaji 58. Salary Expense = Beban gaji 59. Sale On Account = Penjualan kredit 60. Sales = Penjualan 61. Sales Budget = Anggran penjualan 62. Sales Discount = Potongan penjualan 63. Sales Invoice = Faktur penjualan 64. Sales Journal = Buku harian penjualan 65. Sales Mix Variance = Selesih komposisi 66. Sales order = Order penjualan 67. Sales Return = Retur penjualan 68. Sales Salaries Expense = Biaya gaji bagian penjualan 69. Sales Salaries Payable = Hutang gaji bagian penjualan 70. Sales Tax = Pajak penjualan 71. Salvage value = Nilai sisa 72. Sample Risk = Resiko penarikan contoh 73. Schedule Of Account Payable = Daftar hutang 74. Schedule Of Account Receivable = Daftar piutang 75. Schedule Of Factory overhead = Daftar overhead pabrik 76. Scrap Value = Nilai barang sisa 77. Seasonal Working Capital = Modal kerja musiman 78. Secured Bond = Obligasi yang dijamin 79. Selling Expense = Biaya penjualan 80. Semifixed Cost = Biaya semi tetap 81. Separable Cost = Biaya tambahan 82. Separation Report = Laporan pemberhentian 83. Service Firm = Perusahan Jasa 84. Set Up Cost = Biaya Pesanan 85. Share holder = Pemegang saham 86. Shipment On Installment sales = Pengiriman barang cicilan 87. Short Form Report = Laporan akuntansi bentuk pendek 88. Shut Down Point = Titik penutupan usaha 89. Significant = Penting cukup berarti

90. Simple Average Of Cost = Metode rata-rata sederhana 91. Single Bookkeeping = Tata buku tunggal 92. Single entery System = Sistem Pembukuan tunggal 93. Single step = Langkah tunggal 94. Sinking Fund = Dana pelunasan / dana pembayaran 95. Slush Fund = Dana taktis 96. Social Benefit = Manfaat social 97. Sole Proprietorship = Persahan perseorangan 98. Sound Value = Nilai sehat 99. Special Journal = Jurnal khusus 100. Specified Order Of Closing =Metode urutan alokasi yang diatur 101. Spoilage = Produksi cacat 102. Spoiled Goods = Pruduk cacat 103. Standar of Reporting = Norma pelaporan pemeriksaan 104. Statement By Director = Surat pernyatanan langanan 105. Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan 106. Statement Of Changes In Working Capital = Laporan perubahan modal kerja 107. Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi 108. Statement of Finantial Posisition = Laporan posisi keuangan 109. Statement Of Owners Capital = Laporan perubahan modal 110. Statement Of Retained Earning = Laporan laba yang ditahan 111. Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana 112. Step Method = Metode alokasi bertahap 113. Stock Outstanding = Pertukaran saham 114. Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham 115. Stock Right = pemegang saham 116. Stock Rigth Outstanding = Rapat pemegang saham 117. Stock Convertion = Dana penarikan saham 118. Stock Holder Meeting = Rapat pemegang saham 119. Stock Subcription = Saham yang dipesan 120. Stock Warrant = Surat hak beli saham 121. Storage Cost = Biaya penyimpanan 122. Store Salaries Expense = Beban gaji toko 123. Straight Line Method = Metode garis lurus 124. Subsidiary ledger = Buku tambah 125. Sunk cost = Biaya tersembunyi 126. Supplementary information S= Penjelasan tambahan 127. Supplies = pelengkapan 128. Supplies Expense = Biaya perlengkapan 129. Surplus = Kelebihan 130. Supporting Schedule = Daftar tambahan

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

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

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