ISTILAH - ISTILAH AKUNTANSI

CreatedTyoAlvinGusha

 A
ACCOUNT ACCOUNTRECEIVABLE ACCOUNTFROM ACCOUNTNOTCURRENT ACCOUNTPAYABLE ACCOUNTPAYABLELEDGER ACCOUNTRECEIVABLESTATEMENT AccountPayableSubsidiaryLedger ACCOUNTANT ACCOUNTANTFEEEXPENSE ACCOUNTANTPUBLIC ACCOUNTING ACCOUNTINGASSUMPTION ACCOUNTINGCYCLE ACCOUNTINGDATA ACCOUNTINGDEPARTMENT ACCOUNTINGEQUATION ACCOUNTINGINCOME ACCOUNTINGINFORMATION ACCOUNTINGINSTRUCTION ACCOUNTINGMANAGEMENT ACCOUNTINGMETHOD ACCOUNTINGPERIOD ACCOUNTINGPRINCIPLE ACCOUNTINGPROCEDURE ACCOUNTINGRESPONSIBILITY ACCOUNTINGSYSTEM ACCOUNTSINTERCOMPANY ACCRUEDEXPENSE ACCRUEDEXPENSEPAYABLE ACCRUEDPAYROLLPAYABLE ACCRUEDINTERSPAYABLE ACCRUEDREVENUE ACCRUEDTAXPAYABLE =Perkiraan =PiutangDagang =BentukPerkiraan =Posposyangtidaklancar =HutangLancar =Bukubesarhutang =Dartarpiutangusaha =Bukutambahanpiutang =Akuntan =Biayaakuntan =Akuntanpublik =Akuntasi =Asumsiakuntansi =Sirklusakuntansi =Dataakuntansi =Departemenakuntansi =Persamanakuntansi =Labaakuntansi =Informasiakuntansi =Intruksiakuntansi =Manajementakuntansi =Metodeakuntansi =Periodeakuntansi =Akuntansidasar =Prosedurakuntansi =Akuntansipertanggungjawaban =Sistemakuntansi =Rekeningantarperusahan =Biayayangakandibayar =Bebanterhutang =Utanggaji =Bungaterhutang =Pendapatanyangakanditerima =Hutangpajak

ACCRUEDWAGESPAYABLE =Upahterhutang ACCUMULATEDDEPLETION =Akumulasideplesi ACCUMULATEDDEPRECIATION =Akumulasipenyusutan ACTUALAMOUNT =Jumlahsesungguhnya ACTUALCOST =Biayasesungguhnya ACTUALFACTORYOVERHEAD =Bebanoverheadsesungguhnya ACTUALLIABILITY =Hutangnyata ACTUALPRICE =Hargasesungguhnya ACTUALQUANTITY =Kwalitassesungguhnya ADJUSTEDBALANCE =Saldosetelahpenyesuaian ADJUSTEDTRIALBALANCE =Neracasaldopenyesuaian ADJUSTINGENTRIES =Ayatjurnalpenyesuaian ADDITIONALCOST =Biayatambahan ADVANCEFROMCUSTOMER =Uangmukalangganan ADVANCEACCOUNTING =Akuntansilanjutan ADVERTISINGEXPENSE =Biayaiklan ADVERSEOPINION =Pendapatantidakwajar Allowanceforinventorydeclinetomarket=Cadanganpenurunannilaipersediaan ALLOWANCEMETHOD =Metodecadangan ALLOWANCEACCOUNT =Perkiraancadangan ALLOWANCEFORBADDEBT =Cadanganpiutangtaktertagih ALLOWANCEFORDOUBTFULLACCOUNT=Cadanganpitangraguragu ALLOWANCEFOROVERVALUATIONOFBRANCHMERCHANDISE=Cadangankenaikanhargabarang cabang AMORTIZATION =Penyusutanatashartatakberwujud APPLIEDFACTORYOVERHEADCOST =Biayaoverheadyangdibebankan ANNUALREPORT =Laporantahunan ASSET =Harta ASSETAPPROACH =Pendekatanaktifa ASSETACCOUNT =Perkirananharta AUDITFEE =Pendapatanaudit ASSUME =Asumsi AUDITEXPENSE =Biayaaudit AUDITPROGRAMME =Programpemeriksaan AUDITPROCESS =Prosespemeriksaan AUDITPLANNING =Rencanapereiksaan AUDITOR =Pemerikasakeuangan AUDITING =Pemeriksaankeuangan AVERAGEMETHOD =Metoderatarata

BALANCESHEET BALANCEPERBANK BALANCEPERBOOK BALANCESHEETACCOUNT BALANCEAMOUNT BANKPAYABLE BALANCEBEFORELIQUIDATION BANKRECONCILIATION BANKSERVICECHARGE BANKSTATEMENT BINCARD BASICFINANCIALSTATEMENT BEGINNINGBALANCE BETTERMENT BOOKVALUE BOOKVALUEOFASSET BOOKVALUEPERSHARE BRANCH BRANCHMERCHANDISE BRANCHPROFIT BREAKEVENT BREAKEVENPIONT BREAKEVENSALES BUDGET BUDGETVARIANCE BUDGETFLEXIBLE BUDGETFIXED BUDGETCYCLE BUDGETBALANCESHEET BYPRODUCT BUILDING BUSINESSENTITY

=Neraca =Saldomenurutbank =Saldomenurutbuku =Perkiraanneraca =keseimbanganjumlah =Hutangbank =Saldosebelumlikuidasi =Reconsiliasibank =Bedanadministrasibank =Rekeningkoran =Kartugudang =Laporankeuanganpokok =Saldoawal =Perbaikan =Nilaibuku =Nilaibukuaktifa =Nilaibukupersaham =Cabang =Barangdagangancabang =Keuntungancabang =Pulangpokok =Titikpulangpokok =Penjualanpulangpokok =Anggaran =Selisihanggaran =Anggaranflexsibel =Anggarantetap =SiklusAnggaran =Anggaranneraca =Produksisampingan =Gedung =Kesatuanusaha

C
CAPITAL CAPITALSTATEMENT CAPITALSTOCK CASH CASHBUDGET CASHCOUNT CASHDISBURSEMENTJOURNAL =Modal =Laporanperubahanmodal =Modalsaham =Kas =Anggarankas =Perhitungankas =Jurnalpengeluarankas

CASHDISCOUNT CASHFLOW CASHFLOWCYCLE CASHINBANK CASHONHAND CASHINTRANSIT CASHPAYMENTJOURNAL CASHRECEIPTJOURNAL CASHSALES CLOSINGENTRIES COST COSTACCOUNTING COSTOFGOODSAVAIBLEFORSALES COSTOFGOODSMANUFACTURED COSTOFGOODSSOLD CURRENCY CURRENCYASSET CURRENCYLIABILITIES

=Potonganyangdiberikanataspembayarantunai =Alurkas =Siklusalurkas =Kasdalambank/kasdibank =Kasditangan =Kasdalamperjalanan =Bukukaspengeluaran =Bukukaspenerimaan =Penjualantunai =Ayatjurnalpenutup =Biaya =Akuntansibiaya =Hargapokokbarangtersediauntukdijual =Hargapokokproduksi =Hargapokokbarangyangdijual(HargaPokokPenjualan) =Matauang =Hartalancar =Hutangjangkapendek

D
DEBITNOTE =Notadebet DEBITBALANCE =saldodebet DEDUCTION =Pengurangan DEFECTIVEGOODS =Produkrusak DEFERREDGROSPROFITONREALIZATION=Labakotaryangbelumdirealisasikan DELIVERYEXPENSE =Biayapengankutan DEPOSITSLIP =Buktisetoran DEPRECIATION =Penyusutan DEPRECIATIONEXPENSE =Biayapenusutan DETERMININGDEPRECIATION =Penetapanpenyusutan DIRECTCOSTING =Penetapanbiayalangsung DIRECTDEPARTMENTOVERHEADEXPENSE=Beban/biayaoverheaddepartemenlansung DIRECTEXPENSE =Biayalangsung DIRECTLABORCOSTBUTGET =Biayaanggaranburuhlangsung DIRECTTAXES =Pajaklangsung DIRECTWRITEOFF =Penghapusanlangsung DISCOUNT =Potngan(harga) DISSOLUTION =Pembubaran DIVIDENDSTOCK =Devidensaham DOUBLEENTRYSYSTEM =Sistempembukuanberpasangan DRAFT(info) =Wesel

DUEDATE

=Tanggaljatuhtempo

E
EARNED =Pendapatan EARNINGAFTERINTERESTANDTAXES=Pendapatansesudahbungadanpajak EARNINGAFTERTAX =Pendapatansesudahpajak ECONOMICLIFE=Umurekomoni ECONOMICORDERQUANTITY =Jumlahpembelianoptimal EMERGENCYWORKINGCAPITAL =Modalkerjadarurat EMPLOYEEEARNINGSTATEMENT =Laporangajikaryawan ENDOFMONTHTRIALBALANCE =Daftarsaldoakhirbulan ENDINGBALANCE =Saldoakhir ENDINGINVENTORY =Persediaanakhir ENTERTAIMENTEXPENSE =Biayaentertain ENTRY =Ayat EQUIPMENT =Peralatan EQUITIES =Kekayaan EQUITYIHINCOMEOFSUBSIDIARYCOMPANY=Labaatasanakperusahaan ESTIMATEVALUE =Nilaitaksir ESTIMATEDGROSSPROVIT =Taksiranlabakotor EVIDENCE =Buktibukti EXCEPT =Pengecualian EXCESSOFCOSTOVERBOOKVALUEOFSUBSIDIARYINTEREST=Selisihlebihhargapokokdiatasnilai buku EXCESSVALUE =Nilailebih EXCHANGERATE =Nilaitukar EXPECTEDACTUALCAPACITY =Kapasitasyangsesungguhnyadiharapkan EXPECTEDRATEOFRETURN =Tingkatpengembalianyangdiinginkan EXPIRED =Kadarluasa EXPENSE =Biaya EXTERNALAUDIT =Pemeriksaanekternal EXTRAORDINARYGAIN =pembelajanyangluarbiasa EXTRAORDINARYLOSS =Kerugianyangluarbiasa EXTRAORDINARYREPAIRS =Perbaikanluarbiasa EXTRAORDINARYRETIREMENT =Penarikanaktivasebabluarbiasa

F
FiscalYear Fixedassetsubsidiaryledge Fixedassetturnover =Tahunpajak =Bukutambahanhartatetap =Perputaranhartatetap

Fixedcapitalasset Fixedcast Fixedefficencyvariance Fixedfactoryoverhead Flexiblebudget Floor Flowofcost Flowofdocument Flowoffunds Flowofwork Flowchart Fluctualingmethod Fluctuatingfund Footnote Forecastbalancesheet Forecastincomestatement Form Fourcollumnccount Fraud Freightin Freightonmaterialpurchasas Freightout Funds Fundsstatement Furniture&fixture Fusion

=Modalkerjatetap =Biayatetap =Penyimpanganeffisiensiyangtetap =Overheadpabrikyangtetap =Anggaranyangberubahubah =Batasanbawah =Aliranbiaya =Peredarandokumen =Alirandana =Peredarankerja =Daftaraliran =Metodefluktuasi =Danaberubahubah =Catatankaki =Ramalanneraca =Taksiranrugilaba =Formulir =Jurnalempatkolom =kecurangan =Ongkosangkutpembelian =Bebanangkutpembelianbahan =Ongkosangkutpenjualan =Dana =Laporansumberdanpengunandana =Peralatan =Penggabungan

G
GeneralAccounting GeneralLedger GeneralJournal GeneralAndAdministrativeExpense GeneralExamination GeneralAssigment Governmentfinancial Governmentaccunting GrossMethod Grossloss GrossProfit GrossProfitAnalysist Grossprovfimetho =AukuntansiUmum =Bukubesar =Jurnalumum =Biayaumumdanadministrasi =Pemeriksaanumum =Penegasanumum =Keuanganpenerintah =Akuntansipemerintah =MetodeKotor =Rugikotor =Labakotor =Analisalabakotor =Metodelabakotor

GrossProfitonsales GrossWorkingCapital GroupCode GoPublikCompony

=Labakotorataspenjualan =modalkerjakotor =Kodekelompok =Perusahanyangmenjualsahamkemasyarakat

H
Heatingandlightingexpense HiddenReserves HistoricalcostAccounting Historicalcost Homeoffice HorizonAnalyst HumanResourceAccounting =Biayapemanasandanpenerangan =Cadanganrahasia =Hargaperolehanhistoris =BiayaHistoris =kantorpusat =Analisamendatar =Akuntansisumberdayamanusia

I
Income IncomeAfterTax IncomeFromJointVenture IncomeFromOperation IncomeSharingAgreement IncomeStatement IncomeStatementAccount IncomeSummary Incrementalcost IndependentAuditorReport IndirectExpense IndirectDepartementalExpense Indirectfactorycost IndirectLabor InderectMaterial IndirectOperatiingExpense IndividualPriprietorship Inflation Information InformationSystem InitialInventory InitialAudit InputTax InstallationCost Installment =laba =Labasesudahpajak =Labausahapatungan =Labausaha =Persetujuanpenbagianlaba =Laporanrugilaba =Pendekatanlabarugi =iktiarrugilaba =Biayatambahan =Laporanpemeriksaanbebas =Biayataklangsung =Biayadepartementaklangung =Biayapabriktaklangsung =Tenagakerjataklangsung =Bahanbakutaklangsung =Biayausahataklangsung =perusahanperorangan =Inflansi =informasi =Sisteminformasi =Persediaanawal =Pemeriksaanawal/pertamakali =Pajakmasukan =Biayainstalasiataupemasangan =Angguranataucicilan

InstallmentContractReceivable InstallmentMethod InstallmentPayable InstallmentTermDebt InsuranceExpenseGeneral Insuranceexpenseselling IntagibleAsset IntangibleFixedAssets IntercompanyLoans Interest InterestBaeringNote InterestExpense InterestFactor InterestIncome Interestayable InterestReceivable InterimStatement InternalAudit InternalAuditor InternalControl InternalControlQuestioary InternalFinacing Inventory InventoryBalance InventoryofMaterial InventoryTrunOver InventoryValuation InvesmentInFund InvesmentInBond InvesmentInJointVenture InvesmentInLand InvesmentInlifeInsurance InvesmentInStock Investor Invoice

=Piutangpenjualancicilan =Metodecicilan =Hutangcicilan =Utangjangkamenengah =Biayaasuransiunum =Biayaasuransipenjualan =Aktivatakberwujud =Aktivatetaptakberwujud =Pinjamanantarperusahan =Bunga =Weselberbunga =Biayabunga =Faktorbunga =Pendapatanbunga =Hutangbunga =Piutangbunga =Laporansementara =PemeriksanIntern =Pemeriksaninternal =Pengawasaninternal =PertanyaanpengendalianIntern =Pembiayaninternal =Persediaan =SaldoPersedian =PersediaanBahanMentah =Perputaranpersediaan =PenilaianPersediaan =Investasidalamdana =Investasidalamobligasi =Investasidalamusahapatungan =Investasidalambentuktanah =Investasidalambentukasuransijiwa =Investasisaham =Orangyangmenanamkanmodal =Faktur

J
Journal Journalentry Journalizing Judgmentsample =Bukuharian =Ayatayatjurnal =menjurnal/penjurnalan =Sampelpertimbangan

L
Labor Laborbudget Laborcost Land Lastinfirstout(LIFO) Ledger Legalcapital Liabilities liquidity Longtermdebets Longtermliabilities Loss lossfromoperation =Tenagakerja =Anggarantenagakerja =biayatenagakerja =Tanah =Masukpertamakeluarpertama =Bukubesar =Modalresmi =Kewajiban =Kemampunanbayarhutangjangkapendek =Utangjangkapanjang =Hutangjangkapanjang =rugi =Rugiusaha

M
Machine MaintenanceCost MaintenanceDepartementButget MaintenanceExpense ManagementAccounting Manufacturer ManufacturingCompany ManufacturingCost ManufacturingOverhead Markdowncancellation MarketRate marketValue Marketing MarketingDepartment MarketingExpense Material MaterialinProcess Materialledger MaterialLedgerCard MaterialRequisition MedicalExpense MerchandiseInventory MerchandiseInventoryTurnover =Mesin =Biayapemeliharana =Anggarandepartemanpemeliharan =Biayapemeliharan =Akuntansimanjemen =Pabrikan =Perusahanpabrikan =Biayapabrikasi =Overheadpabrik =Pembatalanpenurunanharga =Hargapasar =Hargapasar =Pemasaran =Departemenpemasaran =Biayapemasaran =Bahanbaku =Bahanbakudalamproses =Bukubesarbahanbaku =Kartubahanbaku =Permintaanbahanbaku =Biayapengobatan =Persediaanbarangdagangan =Perputaranpersedianbarangdagangan

MerchandiseShipmentonConsigment=Pengirimanbarangkonsinyasi MerchandiseCompany =PerusahanDagang MixedAccount =Rekeningcampuran MixedOpinion =PendapatCampuran MortgageBond =ObligasiHipotik MortgagePayable =Hutanghipotik MovingAverage =Rataratabergerak

N
NetAsset Netearning NetIncome NetIncomeAfterTax NetLoss NetMethod NetProfit NetPurchase NetRealizableValue NetSales NetWorth NominalAccounts NominalValue NormalBalance=istilah NotSufficientFund NotePayable NoteReceivable NoteofFinancialStatement NoticeofEmployment =Aktifabersih =Pendapatanbersih =Keuntunganbersih =Keuntunganbersihsetelahpajak =Kerugianbersih =MetodeBersih =Lababersih =Pembelianbersih =Nilaibersihyangdapatdirealisasikan =Penjualanbersih =Kekayanbersih =Perkiraannominal =Nilainominal =Saldonormal =Danatidakmencukupi =Weselbayar =Weseltagih =Catatanataslaporankeuangan =Suratperjanjiankerja.

O
OfficeEquipment OfficeSalariesExpense OfficeSupplies OfficeSuppliesExpense OneTimeVoucherprocedure OneWriteSystem OpenItemStatement OperatingAssets OperatingExpense OperatingSalesBudget =Peralatankantor =Biayagajibagiankantor =perlengkapankantor =Biayaperlengkapankantor =Prosedurpembuatanvouchersekaligus =Sistemsekalitulis =suratpernyatanelemenelementerbuka =Akifaataumodaloprasi =Biayausaha =Anggaranoperasionalpenjualan

OperatingTransaction Opinion OpportunityCost OrderingCost OrdinaryRepair OtherGeneralExpense OtherLongtermLiabilities OutOfPocketCost OutTax Outlay Outstandingcheck OutstandingStock OverAppliedFactoryOverhead OwnersEquity OnnershipRight

=Transaksioperasional =Pendapat =Biayakesempataan =BiayaPesanan =Reperasiluarbiasa =Biayaumumlainya =Hutangjangkapanjanglainnya =Biayakantongsendiri =Pajakkeluaran =Pengeluaran =Cekberedar =Sahamyangberedar =Kelebihanaplikasioverheadpabrik =Modalpemilik =Hakpemilikperusahan.

P
Payable PayabletoDefaultingSubsouder Payment Premium PremiumofPreperedStock PremiumonBondsPayable Premiumonstock PrepaidAdvertising Prepaidexpense PrepaidInsurance prepaidTransportation Prepayment PriceIndex Primaryworkingcapital ProcessCost ProfssionalFess Profit Property PropertyTax Purchase PurchaseDiscount PurchaseInvoice Purchasejournal PurchaseMethod =Hutang =Hutangkepadapemesanansaham =pembayaran =Agio =agioSahampreferen =Agioolbigasi =Agoisaham =Iklandibayardimuka =Biayadibayardimuka =Asuransidibayardimuka =Transportationsewadibayardimuka =pembayarandimuka =Indekharga =Modalkerjaperimer =Biayaproses =pendapatanprofesional =laba =Kekayan =Pajakkeayaan =pembelian =Potonganpembelian =Fakturpembelian =Bukuharianpembelian =Metodepembelian

Purchaseorder PurchaseRequistion

=Pesananpembelian =Permintaanpembelian

Q
QualifiedOpinion QuickRatio =Pendapatwajartanpasyarat =Ratioaktivatunai

R
RawMaterial =Bahanmentah RawMaterialInvestory =Persediananbahanmentah RawMaterialPriceVariance =Penyimpanganhargabahanmentah RealizedGrossprofitOnInstallmentSales=Realiasailabakotor Receivable =Piutang ReceivableCollectionBudget =Budgetpengumpulanpiutang ReceivableTrunOver =Perputaranpiutang ReceivableWriteOff =Penghapusanpiutang ReceivingAccount =Laporanpenerimaanbarang ReciprocalAccount =Perkiraanberlawanan RecovableFromInsuranceCompanies=Piutangkepadaasuransi Redemptionofbound =Penghentianobligasi Redemptionvalue =Nilaipenarikan Refference =Petunjuk RegisteredBonds =Daftarobligasi RelatedParttytransaction =Transaksidenganpihakyangmempunyaihubunganyang istimewa Reliability =Dapatdipercaya RentEarned =Pendapatansewa RentIncome =Pendapatansewa ReOdrderPoint =Titikpesanankembali RepairAndMaintenanceExpense =Biayaperbaikandanpemeliharan RepeatAudit =Pemeriksaanyangberulang ReplacementCost =Nilaiganti Report =Laporan ReportForm =Formulirlaporan ReportFrormBalanceSheet =Neracabentuklaporan RepresentativeLetterClient =Suratpernyatanpelayanan RequiredRateofReturn =Tingkatpengembalianyangdiinginkan ResaerchandDevelopmentBudgetReserve=Anggaranrisetdanpengembangancadangan

ResidualValue ResponsibilityAccounting ResponsibilityCenter ResponsibilityReportingRestated RestritionofDiveden RetailLifoInventoryMethod RetailMerchandsing RetailMethod RetainedEarning RetainedEarningStatement RetirementofBonds ReturnOnInvesment Revaluation Revennue RevenueCenter RevenueExpenditure RevenueRecognition ReversingEntries RielMaterialInvetoryTurnover

=Nilaisisa =Akuntansipertanggungjawaban =Pusatpertanggungjawaban =Laporanpertnggungjawabandisajikankembali =Pembatasandeviden =Metodehargaeceran =barangdagangandijualdenganeceran =Metodeeceran =Labayangditahan =Laporanlabayangditahan =Penarikanobligasi =TingkatpengembalianInvestasi =Penerikankembali =Pendapatan =Pusatpenghasilaba =Pengeluaranpendapatan =Pengakuanpendapatan =Ayatjurnalpembalik =Perputaranpersediaanbahanbaku.

S
SefetyStock SafeHarborRule SaleriesAllowance SalaryExpense SaleOnAccount Sales SalesBudget SalesDiscount SalesInvoice SalesJournal SalesMixVariance Salesorder SalesReturn SalesSalariesExpense SaleSalariesPayable SalesTax Salvagevalue SampleRisk ScheduleOfAccountPayable ScheduleOfAccountReceivable =Persediaanbersih =Aturanperlindungan =Tunjangangaji =Bebangaji =Penjualankredit =Penjualan =Anggranpenjualan =Potonganpenjualan =Fakturpenjualan =Bukuharianpenjualan =Selesihkomposisi =Orderpenjualan =Returpenjualan =Biayagajibagianpenjualan =Hutanggajibagianpenjualan =Pajakpenjualan =Nilaisisa =Resikopenarikancontoh =Daftarhutang =Daftarpiutang

ScheduleOfFactoryoverhead =Daftaroverheadpabrik ScrapValue =Nilaibarangsisa SeasonalWorkingCapital =Modalkerjamusiman SecuredBond =Obligasiyangdijamin SellingExpense =Biayapenjualan SemifixedCost =Biayasemitetap SeparableCost =Biayatambahan SeparationReport =Laporanpemberhentian ServiceFirm =PerusahanJasa SetUpCost =BiayaPesanan Shareholder =Pemegangsaham ShipmentOnInstallmentsales =Pengirimanbarangcicilan ShortFormReport =Laporanakuntansibentukpendek ShutDownPoint =Titikpenutupanusaha Significant =Pentingcukupberarti SimpleAverageOfCost =Metoderataratasederhana SingleBookkeeping =Tatabukutunggal SingleenterySystem =SistemPembukuantunggal Singlestep =Langkahtunggal SinkingFund =Danapelunasan/danapembayaran SlushFund =Danataktis SocialBenefit =Manfaatsosial SoleProprietorship =Persahanperseorangan SoundValue =Nilaisehat SpecialJournal =Jurnalkhusus SpecifiedOrderOfClosing =Metodeurutanalokasiyangdiatur Spoilage =Produksicacat SpoiledGoods =Prudukcacat StandarofReporting =Normapelaporanpemeriksaan StatementByDirector =Suratpernyatananlanganan StatementOfChangesFinancialPosition=Laporanperubahandalamposisikeuangan StatementOfChangesInWorkingCapital=Laporanperubahanmodalkerja StatementOfCostOfGoodsManufacture=Laporanhargapokokproduksi StatementofFinantialPosisition =Laporanposisikeuangan StatementOfOwnersCapital =Laporanperubahanmodal StatementOfRetainedEarning =Laporanlabayangditahan StatementOfSourceAndApplicationOfFund=Laporansumberdanpenggunaandana StepMethod =Metodealokasibertahap StockOutstanding =Pertukaransaham StockRedemptionFund =Labayangdibagikandalambentuksaham StockRight =pemegangsaham StockRigthOutstanding =Rapatpemegangsaham

StockConvertion StockHolderMeeting StockSubcription StockWarrant StorageCost StoreSalariesExpense StraightLineMethod Subsidiaryledger Sunkcost Supplementaryinformation Supplies SuppliesExpense Surplus SupportingSchedule

=Danapenarikansaham =Rapatpemegangsaham =Sahamyangdipesan =Surathakbelisaham =Biayapenyimpanan =Bebangajitoko =Metodegarislurus =Bukutambah =Biayatersembunyi =Penjelasantambahan =pelengkapan =Biayaperlengkapan =Kelebihan =Daftartambahan

T
TAccount TangibleAsset TangibleFixedAsset TaxAcoounting TaxDeduction TaxInvoice TaxReturnStatement TaxableFirm TaxableIncome TaxesExpense TaxesHoliday Taxespayable TaxesRate TaxesReturn TemporaryInvestment TemporaryProprietorship TenderOffer TermCompliance Theold&NewBalanceProof Tracks TradeDiscounts TrandeIn TradeMark TravelingExpense Treasurer =PerkiraanbentukT =Hartaberwujud =Aktivatetapberwujud =Akuntansiperpajakan =PenguranganPajak =Fakturpajak =Suratpemberitahuanpajak =Pengusahakenapajak =Pendapatankenapajak =Biayapajak =Pembebasanpajak =Hutangpajak =Tarifpajak =Pajakyangdikembalikan =Investasisementara =Perkiraanpemilikansementara =Penawarandagang =UJiketaatan =Pengecekansaldoawaldanakhir =Taksiran =Potonganperdagangan =Tukartambah =MerkDagang =Biayaperjalan =Pejabatkeuangan

TreasuryBill TreasuryDepartement TrentAnalyst TrialBalance

=Surathutangjangkapanjang =Departemenkeuangan =Analysapengembangandariwaktukewaktu =Neracasaldo

U
UncollectibleAccount UncollectibleAccountReceivable UnderAppliedOverhead UnearnedRevenue UnemploymentTax Unexpired UnfavorableVariance Uniformity UnissuedCapitalstock UnitCost UnitEquivalent UnitOfOutputDepreciation UnitProductCost UnitProfitGraph UnitStillInProcess UnlimitedLiabilities UnqualiedOpinion UnvoidableCost UsefulLife :Bebanpenghapusanpuitang :Bebanpenghapusanpiutang :Overheadyangdibebankanterlalurendah :Pendapatanditerimadimuka :Pajakpengurangan :Belumkadaluwarsa :Selisihmerugikan :Keseragaman :Modalsahamyangbelumberedar :Hargaperunit :Unitsetara :Penyusutandenganjumlahunutkeluaran :Biayaunitproduksi :Grafiklabaperunit :UnitdalamProses :Kewajibantakterbatas :PendapatanWajar :Biayayangterhindarkan :MasaPengunaan

V
ValuationAccount Value ValueAdded ValueAddedTax ValueInUse VariableCost VariableCostRatio VariableEfficiencyVariance VarianceAnalysist VarianceAnalysistReport Verability VerticalAnalysist VolumeVariance :Perkiraanpernilaian :Nilai :Nilaitambah :PajakPertambahanNilai :Nilaipengurangan :Biayavariabel :RasiobiayaVariabel :Penyimpanganeffisiensibiayavariabel :Analisaselisih :Laporananalisapenyimpangan :Dayauji :AnalisaVertical :Penyimpangandalamisi

Vouching VoucherRegister Voucher VoluntaryContribution

:Biayaupah :Pemeriksaandokumendasar :Dokumen :Simpanansukarela

W
WorkingCapital :Modalkerja WorkingInProcess :Barangdalamproses WorkingInProcessInventory :Persediaanbarangdalamproses WagesExpense :Pemeriksaandokumendasar WagesRate :Biayaupah WagesAndTaxesStatement :Laporanupahdanpajak WorkingPaperForConsolidatedBalanceSheet:Neracalajuruntukneracakonsolidasi WeightedAverage :Metoderatarataterimbang WeightedAverageMethod :Metoderatarataterimbang workingsheet :NeracaLajur WorkingPaper :Kertaskerja WriteOff :Dihapuskan WriteOffMethod :Metodepenghapusan

Y
Yield YieldVariance =Metodepenghapusan =Penyimpanganhasil

Z
ZeroBaseBudgeting =Penganggaranatasdasarnol