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ISTILAH AKUNTANSI

ISTILAH AKUNTANSI

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Published by: Deza Pradana on Mar 29, 2013
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ISTILAH-ISTILAH DALAM AKUNTANSI

A 1. 2. 3. 4. 5. 6. 7. 8. 9. ACCOUNT = Perkiraan ACCOUNT RECEIVABLE = Piutang Dagang ACCOUNT FORM = Bentuk Perkiraan ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar ACCOUNT PAYABLE = Hutang Lancar ACCOUNT PAYABLE LEDGER= Buku besar hutang ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha Account Payable Subsidiary Ledger = Buku tambahan piutang 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 gajiACCRUED INTERS PAYABLE = Bunga terhutang 32. ACCRUED REVENUE = Pendapatan yang akan diterima 33. ACCRUED TAX PAYABLE = Hutang pajak 34. ACCRUED WAGES PAYABLE = Upah terhutang 35. ACCUMULATED DEPLETION = Akumulasi deplesi 36. ACCUMULATED DEPRECIATION = Akumulasi penyusutan 37. ACTUAL AMOUNT = Jumlah sesungguhnya 38. ACTUAL COST = Biaya sesungguhnya 39. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya 40. ACTUAL LIABILITY = Hutang nyata 41. ACTUAL PRICE = Harga sesungguhnya 42. ACTUAL QUANTITY = Kwalitas sesungguhnya 43. ADJUSTED BALANCE = Saldo setelah penyesuaian 44. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian 45. ADJUSTING ENTRIES = Ayat jurnal penyesuaian 46. ADDITIONAL COST = Biaya tambahan 47. ADVANCE FROM CUSTOMER = Uang muka langganan 48. ADVANCE ACCOUNTING = Akuntansi lanjutan 49. ADVERTISING EXPENSE = Biaya iklan 50. ADVERSE OPINION = Pendapatan tidak wajar 51. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan 52. ALLOWANCE METHOD = Metode cadangan 53. ALLOWANCE ACCOUNT = Perkiraan cadangan 54. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih 55. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu

56. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang 57. AMORTIZATION = Penyusutan atas harta tak berwujud 58. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan 59. ANNUAL REPORT = Laporan tahunan 60. ASSET = Harta 61. ASSET APPROACH = Pendekatan aktifa 62. ASSET ACCOUNT = Perkiranan harta 63. AUDIT FEE = Pendapatan audit 64. ASSUME = Asumsi 65. AUDIT EXPENSE = Biaya audit 66. AUDIT PROGRAMME = Program pemeriksaan 67. AUDIT PROCESS = Proses pemeriksaan 68. AUDIT PLANNING = Rencana pereiksaan 69. AUDITOR = Pemerikasa keuangan 70. AUDITING = Pemeriksaan keuangan 71. AVERAGE METHOD = Metode rata-rata

B 1. 2. 3. 4. 5. 6. 7. 8. 9. BALANCE SHEET = Neraca BALANCE PER BANK = Saldo menurut bank BALANCE PER BOOK = Saldo menurut buku BALANCE SHEET ACCOUNT = Perkiraan 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

10. BANK STATEMENT = Rekening koran 11. BIN CARD = 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 = 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 = 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 = Gedung 32. BUSINESS ENTITY = Kesatuan usaha C 1. CAPITAL = Modal 2. CAPITAL STATEMENT = Laporan perubahan modal 3. 4. 5. 6. 7. 8. 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

9.

CASH FLOW = Alur kas

10. CASH FLOW CYCLE = Siklus alur kas 11. CASH IN BANK = Kas dalam bank/kas di bank 12. CASH ON HAND = Kas di tangan 13. CASH IN TRANSIT = Kas dalam perjalanan 14. CASH PAYMENT JOURNAL = Buku kas pengeluaran 15. CASH RECEIPT JOURNAL = Buku kas penerimaan 16. CASH SALES = Penjualan tunai 17. CLOSING ENTRIES = Ayat jurnal penutup 18. COST = Biaya 19. COST ACCOUNTING = Akuntansi biaya 20. COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual 21. COST OF GOODS MANUFACTURED = Harga pokok produksi 22. COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan) 23. CURRENCY = Mata uang 24. CURRENCY ASSET = Harta lancar 25. CURRENCY LIABILITIES = Hutang jangka pendek

D 1. DEBIT NOTE = Nota debet 2. 3. 4. 5. DEBIT BALANCE = saldo debet DEDUCTION = Pengurangan DEFECTIVE GOODS = Produk rusak DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan 6. 7. 8. DELIVERY EXPENSE = Biaya pengankutan DEPOSIT SLIP = Bukti setoran DEPRECIATION = Penyusutan

9.

DEPRECIATION EXPENSE = Biaya penusutan

10. DETERMINING DEPRECIATION = Penetapan penyusutan 11. DIRECT COSTING = Penetapan biaya langsung 12. DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen langsung 13. DIRECT EXPENSE = Biaya langsung 14. DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung 15. DIRECT TAXES = Pajak langsung 16. DIRECT WRITE OFF = Penghapusan langsung 17. DISCOUNT = Potongan ( harga ) 18. DISSOLUTION = Pembubaran 19. DIVIDEND STOCK = Deviden saham 20. DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan 21. DRAFT = Wesel 22. DUE DATE = Tanggal jatuh tempo

E 1. EARNED = Pendapatan 2. EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak 3. 4. 5. 6. 7. 8. 9. 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

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 taksir 17. ESTIMATED GROSS PROFIT = Taksiran laba kotor 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. 2. 3. 4. 5. 6. 7. 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

8. 9.

Flexible budget = Anggaran yang berubah-ubah 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. 4. General Journal = Jurnal umum General And Administrative Expense = Biaya umum dan administrasi

5. 6. 7. 8. 9.

General Examination = Pemeriksaan umum General Assigment = Penegasan umum Government financial = Keuangan penerintah Government accunting = Akuntansi pemerintah Gross Method = Metode Kotor

10. Gross loss = Rugi kotor 11. Gross Profit Laba kotor 12. Gross Profit Analysist = Analisa laba kotor 13. Gross Profit Method = 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 Company = 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. 2. 3. 4. 5. 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

6. 7. 8. 9.

Income Statement = Laporan rugi laba Income Statement Account = Pendekatan laba rugi Income Summary = iktiar rugi laba 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 Prietorship = 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. 3. 4. 5. Job order cost sheet = Kartu biaya pesanan Job order cost system = Sistem biaya pesanan Job time ticket = Kartu jam kerja Joint cost = Biaya gabungan

6. 7. 8. 9.

Joint cost of capital = Biaya penggunan modal bersama Joint product = Produksi gabungan Joint venture = Usaha patungan 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 1. 2. 3. 4. 5. 6. 7. 8. 9. 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

10. Labor performance report = Laporan pelaksanan kerja 11. labor rate variance = Penyimpangan tarif tenaga kerja 12. Land = Tanah 13. Land right = Hak atas tanah 14. Last in first out ( LIFO ) = Masuk pertamakeluar pertama 15. Lease = Sewa 16. Lease agreement = Kontrak sewa guna 17. Leaseing = Sewa guna 18. Ledger = Buku besar 19. Legal capital = Modal resmi 20. Lessee = Pihak yang menyewakan guna barang 21. Lessor = Pihak yang menyewa guna barang

22. letter of comments = Surat komentar 23. Letter of transmettal = Surat penyerangan 24. Liabilities = Kewajiban 25. Limited liabilty = Tanggung jawab terbatas 26. Liquidating deviden = Deviden likiudasi 27. liquidity = Kemampunan bayar hutang jangka pendek 28. Long from report = Laporan akuntansi betuk panjang 29. Long run proof = Pengecekan jangka panjang 30. Long term debets = Utang jangka panjang 31. long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri 32. Long term investment = Investasi jangka panjang 33. Long term liabilities = Hutang jangka panjang 34. Loss = rugi 35. Loss from operation = Rugi usaha 36. Loss on realization = Realisasi kerugian 37. Loss on reduction of inventory = Rugi penurunan nilai persdiaan 38. Loss on repossession = Rugi penarikan kembali 39. Loss on sale of invesment = Rugi penjualan investasi 40. Loss on trade in = Rugi pertukaran 41. Loss unit = Unit yang hilang 42. Lower cost or market = Harga beli atau harga pasar yang lebih rendah 43. Lumsump purchase = Pembelian secara bulat

M 1. 2. 3. 4. 5. 6. 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 perusahan

7. 8. 9.

Management Audit = Pemeriksaan manajemen Management By Exception = Manjemen dengan pengecualian Manufacturer = Pabrikan

10. Manufacturing Company = Perusahan pabrikan 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 dagangan 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. 2. 3. 4. 5. 6. 7. 8. 9. National Association of Accounting = Asosiasi akuntan nasional Natural Bussiness year = Tahun bisnis alami Negative Assurance = Jaminan negatif 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

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 mencukupi 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. 3. 4. 5. 6. 7. 8. 9. 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

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. 3. 4. 5. 6. 7. 8. 9. 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

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 primer 20. Process Cost = Biaya proses 21. Professional Fees = pendapatan profesional 22. Profit = laba 23. Proforma = Proyeksi

24. Progress Billing to Costomer = harga kontrak yang difakturkan 25. Property = Kekayan 26. Property Tax = Pajak kekayaan 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. 2. 3. 4. 5. 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 6. utang jangka panjang. 7. 8. 9. Raw Material = Bahan mentah Raw Material Investory = Persedianan bahan mentah Raw Material Price Variance = Penyimpangan harga bahan mentah

10. Realized Gross profit On Installment Sales = Realiasai laba kotor 11. Re Arrangement = penyusunan kembali 12. Receivable = Piutang 13. Receivable Collection Budget =Budget pengumpulan piutang 14. Receivable Trun Over = Perputaran piutang

15. Receivable Write Off = Penghapusan piutang 16. Receiving Account = Laporan penerimaan barang 17. Reciprocal Account = Perkiraan berlawanan 18. Recovable From Insurance Companies = Piutang kepada asuransi 19. Redemption of bound = Penghentian obligasi 20. Redemption value = Nilai penarikan 21. Refference = Petunjuk 22. Registered Bonds = Daftar obligasi 23. Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa 24. Reliability = Dapat dipercaya 25. Rent Earned = Pendapatan sewa 26. Rent Income = Pendapatan sewa 27. Re Odrder Point = Titik pesanan kembali 28. Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan 29. Repeat Audit = Pemeriksaan yang berulang 30. Replacement Cost = Nilai ganti 31. Report = Laporan 32. Report Form = Formulir laporan 33. Report Frorm Balance Sheet = Neraca bentuk laporan 34. Representative Letter Client = Surat pernyatan pelayanan 35. Required Rate of Return = Tingkat pengembalian yang di inginkan 36. Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan 37. Adangan 38. Residual Value = Nilai sisa 39. Responsibility Accounting = Akuntansi pertanggung jawaban 40. Responsibility Center = Pusat pertanggung jawaban 41. Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali 42. Restrition of Diveden = Pembatasan deviden

43. Retail Lifo Inventory Method = Metode harga eceran 44. Retail Merchandsing = barang dagangan dijual dengan eceran 45. Retail Method = Metode eceran 46. Retained Earning = Laba yang ditahan 47. Retained Earning Statement = Laporan laba yang ditahan 48. Retirement of Bonds = Penarikan obligasi 49. Return On Invesment = Tingkat pengembalian Investasi 50. Revaluation = Penerikan kembali 51. Revennue = Pendapatan 52. Revenue Center = Pusat penghasi laba 53. Revenue Expenditure = Pengeluaran pendapatan 54. Revenue Recognition = Pengakuan pendapatan 55. Reversing Entries = Ayat jurnal pembalik 56. Riel Material Invetory Turnover = Perputaran persediaan bahan baku.

S 1. 2. 3. 4. 5. 6. 7. 8. 9. Safety 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

10. Sales Journal = Buku harian penjualan 11. Sales Mix Variance = Selesih komposisi 12. Sales order = Order penjualan 13. Sales Return = Retur penjualan

14. Sales Salaries Expense = Biaya gaji bagian penjualan 15. Sale Salaries Payable = Hutang gaji bagian penjualan 16. Sales Tax = Pajak penjualan 17. Salvage value = Nilai sisa 18. Sample Risk = Resiko penarikan contoh 19. Schedule Of Account Payable = Daftar hutang 20. Schedule Of Account Receivable = Daftar piutang 21. Schedule Of Factory overhead = Daftar overhead pabrik 22. Scrap Value = Nilai barang sisa 23. Seasonal Working Capital = Modal kerja musiman 24. Secured Bond = Obligasi yang dijamin 25. Selling Expense = Biaya penjualan 26. Semifixed Cost = Biaya semi tetap 27. Separable Cost = Biaya tambahan 28. Separation Report = Laporan pemberhentian 29. Service Firm = Perusahan Jasa 30. Set Up Cost = Biaya Pesanan 31. Share holder = Pemegang saham 32. Shipment On Installment sales = Pengiriman barang cicilan 33. Short Form Report = Laporan akuntansi bentuk pendek 34. Shut Down Point = Titik penutupan usaha 35. Significant = Penting cukup berarti 36. Simple Average Of Cost = Metode rata-rata sederhana 37. Single Bookkeeping = Tata buku tunggal 38. Single entery System = Sistem Pembukuan tunggal 39. Single step = Langkah tunggal 40. Sinking Fund = Dana pelunasan / dana pembayaran 41. Slush Fund = Dana taktis 42. Social Benefit = Manfaat sosial 43. Sole Proprietorship = Persahan perseorangan 44. Sound Value = Nilai sehat

45. Special Journal = Jurnal khusus 46. Specified Order Of Closing =Metode urutan alokasi yang diatur 47. Spoilage = Produksi cacat 48. Spoiled Goods = Pruduk cacat 49. Standar of Reporting = Norma pelaporan pemeriksaan 50. Statement By Director = Surat pernyatanan langanan 51. Statement Of Changes Financial Position = Laporan perubahan dalam posisi 52. Euangan 53. Statement Of Changes In Working Capital = Laporan perubahan modal kerja 54. Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi 55. Statement of Finantial Posisition = Laporan posisi keuangan 56. Statement Of Owners Capital = Laporan perubahan modal 57. Statement Of Retained Earning = Laporan laba yang ditahan 58. Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan 59. Ana 60. Step Method = Metode alokasi bertahap 61. Stock Outstanding = Pertukaran saham 62. Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham 63. Stock Right = pemegang saham 64. Stock Rigth Outstanding = Rapat pemegang saham 65. Stock Convertion = Dana penarikan saham 66. Stock Holder Meeting = Rapat pemegang saham 67. Stock Subcription = Saham yang dipesan 68. Stock Warrant = Surat hak beli saham 69. Storage Cost = Biaya penyimpanan 70. Store Salaries Expense = Beban gaji toko 71. Straight Line Method = Metode garis lurus

72. Subsidiary ledger = Buku tambah 73. Sunk cost = Biaya tersembunyi 74. Supplementary information S= Penjelasan tambahan 75. Supplies = pelengkapan 76. Supplies Expense = Biaya perlengkapan 77. Surplus = Kelebihan 78. Supporting Schedule = Daftar tambahan

T 1. 2. 3. 4. 5. 6. 7. 8. 9. T Account = Perkiraan bentuk 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

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. Trade 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. 2. 3. 4. 5. 6. Unadjusted Trial Balance : Neraca percobaan yang belum 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

7. 8. 9.

Unearned Revenue : Pendapatan diterima dimuka Unemployment Tax : Pajak pengurangan 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 unut 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. 2. 3. 4. 5. 6. 7. 8. 9. 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 : Penyimpangan effisiensi biaya variabel 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. 3. 4. 5. 6. 7. 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 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 Write Off : Dihapuskan 12. Write Off Method : Metode penghapusan

Y 1. Yield = Metode penghapusan 2. Yield Variance = Penyimpangan hasil

Z Zero Base Budgeting = Penganggaran atas dasar nol

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