TUGAS AKUNTANSI

“Istilah-istilah dalam Akuntansi”

Disusun oleh : Nama : Agustina (A)
Istilah-istilah Akuntansi :: by Agustina (A)

Kelas : X AK 1
SMK Negeri 1 Tanjungpinang TP. 2011/2012

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26. 22. 31. ACCUMULATED DEPLETION = Akumulasi deplesi 36. ACTUAL LIABILITY = Hutang nyata 41. 7. 23. ACTUAL COST = Biaya sesungguhnya 39. 14. 24.ISTILAH-ISTILAH DALAM AKUNTANSI A 1. 8. ACCRUED REVENUE = Pendapatan yang akan diterima 33. 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 ACCOUNTANT FEE EXPENSE = Biaya akuntan ACCOUNTANT PUBLIC = Akuntan publik ACCOUNTING = Akuntasi ACCOUNTING ASSUMPTION = Asumsi akuntansi ACCOUNTING CYCLE = Sirklus akuntansi 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 SYSTEM = Sistem akuntansi ACCOUNTS INTER COMPANY = Rekening antar perusahan ACCRUED EXPENSE = Biaya yang akan di bayar ACCRUED EXPENSE PAYABLE = Beban terhutang ACCRUED PAYROLL PAYABLE = Utang gajiACCRUED INTERS PAYABLE = Bunga terhutang 32. 29. ACTUAL AMOUNT = Jumlah sesungguhnya 38. 21. 19. 4. 6. ACCUMULATED DEPRECIATION = Akumulasi penyusutan 37. 9. 18. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya 40. 20. ACTUAL PRICE = Harga sesungguhnya 2 Istilah-istilah Akuntansi :: by Agustina (A) . 10. ACCRUED TAX PAYABLE = Hutang pajak 34. 30. 3. ACCRUED WAGES PAYABLE = Upah terhutang 35. 25. 15. 17. 11. 28. 13. 16. 2. 27. 12. 5.

4. 10. 14. AUDIT FEE = Pendapatan audit 64. 11. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan 59. 6. 3. ADJUSTING ENTRIES = Ayat jurnal penyesuaian 46. ASSUME = Asumsi 65.42. ADJUSTED BALANCE = Saldo setelah penyesuaian 44. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih 55. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan 52. ANNUAL REPORT = Laporan tahunan 60. ACTUAL QUANTITY = Kwalitas sesungguhnya 43. ADDITIONAL COST = Biaya tambahan 47. ASSET = Harta 61. ADVANCE FROM CUSTOMER = Uang muka langganan 48. AUDIT PROCESS = Proses pemeriksaan 68. 13. ADVERTISING EXPENSE = Biaya iklan 50. AVERAGE METHOD = Metode rata-rata B Istilah-istilah Akuntansi :: by Agustina (A) 1. AUDIT EXPENSE = Biaya audit 66. AUDITOR = Pemerikasa keuangan 70. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu 56. 12. AUDIT PLANNING = Rencana pereiksaan 69. ALLOWANCE ACCOUNT = Perkiraan cadangan 54. ASSET ACCOUNT = Perkiranan harta 63. 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 BANK STATEMENT = Rekening koran BIN CARD = Kartu gudang BASIC FINANCIAL STATEMENT = Laporan keuangan pokok BEGINNING BALANCE = Saldo awal BETTERMENT = Perbaikan 3 . 7. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian 45. ADVANCE ACCOUNTING = Akuntansi lanjutan 49. ADVERSE OPINION = Pendapatan tidak wajar 51. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang 57. AUDIT PROGRAMME = Program pemeriksaan 67. 2. AMORTIZATION = Penyusutan atas harta tak berwujud 58. AUDITING = Pemeriksaan keuangan 71. 5. 9. ASSET APPROACH = Pendekatan aktifa 62. ALLOWANCE METHOD = Metode cadangan 53. 8.

CASH FLOW CYCLE = Siklus alur kas 11. CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai 9. 30. 23. 18. COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan) 23. CASH RECEIPT JOURNAL = Buku kas penerimaan 16.15. 21. 32. BOOK VALUE = Nilai buku BOOK VALUE OF ASSET = Nilai buku aktifa BOOK VALUE PER SHARE = Nilai buku per saham BRANCH = Cabang BRANCH MERCHANDISE = Barang dagangan cabang BRANCH PROFIT = Keuntungan cabang BREAK EVENT = Pulang pokok BREAK EVEN PIONT = Titik pulang pokok BREAK EVEN SALES = Penjualan pulang pokok BUDGET = Anggaran BUDGET VARIANCE = Selisih anggaran BUDGET FLEXIBLE = Anggaran flexsibel BUDGET FIXED = Anggaran tetap BUDGET CYCLE = Siklus Anggaran BUDGET BALANCE SHEET = Anggaran neraca BY PRODUCT = Produksi sampingan BUILDING = Gedung BUSINESS ENTITY = Kesatuan usaha C 1. CLOSING ENTRIES = Ayat jurnal penutup 18. 28. CASH COUNT = Perhitungan kas 7. 19. CAPITAL STOCK = Modal saham 4. 16. COST = Biaya 19. CASH BUDGET = Anggaran kas 6. CASH SALES = Penjualan tunai 17. 31. 27. COST ACCOUNTING = Akuntansi biaya 20. 26. CURRENCY LIABILITIES = Hutang jangka pendek 4 Istilah-istilah Akuntansi :: by Agustina (A) . COST OF GOODS MANUFACTURED = Harga pokok produksi 22. CASH FLOW = Alur kas 10. 24. CURRENCY ASSET = Harta lancar 25. CASH PAYMENT JOURNAL = Buku kas pengeluaran 15. CURRENCY = Mata uang 24. 25. 17. 22. CASH IN TRANSIT = Kas dalam perjalanan 14. CASH IN BANK = Kas dalam bank/kas di bank 12. CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas 8. CASH ON HAND = Kas di tangan 13. CAPITAL = Modal 2. CAPITAL STATEMENT = Laporan perubahan modal 3. 20. CASH = Kas 5. 29. COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual 21.

DEPRECIATION EXPENSE = Biaya penusutan 10. ESTIMATE VALUE = Nilai taksir 17. DEDUCTION = Pengurangan 4. ENDING INVENTORY = Persediaan akhir 11. DIRECT WRITE OFF = Penghapusan langsung 17. DRAFT = Wesel 22. EMERGENCY WORKING CAPITAL = Modal kerja darurat 7. EXCEPT = Pengecualian 20. EARNING AFTER TAX = Pendapatan sesudah pajak 4. ENTRY = Ayat 13. DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung 15. EVIDENCE = Bukti-bukti 19. ENTERTAIMENT EXPENSE = Biaya entertain 12. DISCOUNT = Potongan ( harga ) 18. EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku 5 Istilah-istilah Akuntansi :: by Agustina (A) . DIVIDEND STOCK = Deviden saham 20. ECONOMIC LIFE = Umur ekomoni 5. DEPRECIATION = Penyusutan 9. END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan 9.D 1. DIRECT TAXES = Pajak langsung 16. DEBIT BALANCE = saldo debet 3. DIRECT COSTING = Penetapan biaya langsung 12. DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan 6. DISSOLUTION = Pembubaran 19. EARNED = Pendapatan 2. DEFECTIVE GOODS = Produk rusak 5. EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan 8. EQUITIES = Kekayaan 15. EQUIPMENT = Peralatan 14. DEPOSIT SLIP = Bukti setoran 8. DETERMINING DEPRECIATION = Penetapan penyusutan 11. ESTIMATED GROSS PROFIT = Taksiran laba kotor 18. DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan 21. DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen langsung 13. DEBIT NOTE = Nota debet 2. EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan 16. DIRECT EXPENSE = Biaya langsung 14. ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal 6. DUE DATE = Tanggal jatuh tempo E 1. DELIVERY EXPENSE = Biaya pengankutan 7. EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak 3. ENDING BALANCE = Saldo akhir 10.

20. 9. EXTRA ORDINARY LOSS = Kerugian yang luar biasa 30. 24. 16. 3. 11. EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan 25. EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa F 1. 21. 22. EXTRA ORDINARY GAIN = pembelajan yang luar biasa 29. EXTRA ORDINARY REPAIRS = Perbaikan luar biasa 31. 26. 17. EXTERNAL AUDIT = Pemeriksaan ekternal 28. EXPIRED = Kadarluasa 26. EXCESS VALUE = Nilai lebih 22. 5. 12. 4. EXCHANGE RATE = Nilai tukar 23. 23.21. 15. 25. 14. EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan 24. 27. 2. EXPENSE = Biaya 27. 7. 29. 28. 8. 19. 18. 13. 6. 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 6 Istilah-istilah Akuntansi :: by Agustina (A) . 10.

9. 4. General Journal = Jurnal umum 4. Gross Profit Method = Metode laba kotor 14. 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. 6. Gross Profit Laba kotor 12.G 1. Government financial = Keuangan penerintah 8. 5. General And Administrative Expense = Biaya umum dan administrasi 5. Group Code = Kode kelompok 17. Gross Method = Metode Kotor 10. 3. 12. 15. 11. General Accounting = Aukuntansi Umum 2. Go Publik Company = Perusahan yang menjual saham ke masyarakat H 1. 2. General Examination = Pemeriksaan umum 6. 7. 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 Prietorship = perusahan perorangan 7 Istilah-istilah Akuntansi :: by Agustina (A) . General Assigment = Penegasan umum 7. Gross Profit on sales = Laba kotor atas penjualan 15. Gross loss = Rugi kotor 11. 7. Gross Working Capital = modal kerja kotor 16. Government accunting = Akuntansi pemerintah 9. 6. 5. General Ledger = Buku besar 3. 13. 4. 16. 3. 10. 14. 17. 2. 8. Gross Profit Analysist = Analisa laba kotor 13.

J 1. Installment Payable = Hutang cicilan 29. Interest ayable = Hutang bunga 41. Inventory Valuation = Penilaian Persediaan 53. Initial Inventory = Persediaan awal 22. Installment Method = Metode cicilan 28. Interest Baering Note = Wesel berbunga 37. Internal Audit = Pemeriksan Intern 44. Installation Cost = Biaya instalasi atau pemasangan 25. Inventory of Material = Persediaan Bahan Mentah 51. Insurance Expense General = Biaya asuransi unum 31. Information System = Sistem informasi 21. Insurance expense selling = Biaya asuransi penjualan 32. Intagible Asset = Aktiva tak berwujud 33. Inflation = Inflansi 19. Internal Auditor = Pemeriksan internal 45. Interest Expense = Biaya bunga 38. Invesment In Joint Venture = Investasi dalam usaha patungan 56. Internal Finacing = Pembiayan internal 48. Inventory Trun Over = Perputaran persediaan 52. Inventory Balance = Saldo Persedian 50. Job order cost sheet = Kartu biaya pesanan 8 Istilah-istilah Akuntansi :: by Agustina (A) 18. Initial Audit = Pemeriksaan awal/pertama kali 23. Inventory = Persediaan 49. Installment Term Debt = Utang jangka menengah 30. Input Tax = Pajak masukan 24. Internal Control = Pengawasan internal 46. Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa 58. Invoice = Faktur . Interest Income = Pendapatan bunga 40. Interest Factor = Faktor bunga 39. Interim Statement = Laporan sementara 43. Job order cost = Biaya pesanan 2. Invesment In Stock = Investasi saham 59. Intercompany Loans = Pinjaman antar perusahan 35. Internal Control Questioary = Pertanyaan pengendalian Intern 47. Invesment In Fund = Investasi dalam dana 54. Invesment In Bond = Investasi dalam obligasi 55. Interest Receivable = Piutang bunga 42. Installment = Angguran atau cicilan 26. Interest = Bunga 36. Investor = Orang yang menanamkan modal 60. Installment Contract Receivable = Piutang penjualan cicilan 27. Information = informasi 20. Intangible Fixed Assets = Aktiva tetap tak berwujud 34. Invesment In Land = Investasi dalam bentuk tanah 57.

3. 32. 10. 27. 12. 25. 4. 33. 22. 34. 18. 11. 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 9 Istilah-istilah Akuntansi :: by Agustina (A) . 9. 16. 26. 14. 8. 20. 12. 23. 5. 13. 4. 28. 29. 24. 6. 2. 5. 10. 13. 7. 19. 15. 7. 31. 21. 30. 9. 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 L 1. 17. 11. 8.3. 6.

14. 23. 8. 36. 6. 11. 38. 22. 13. 17. 18. 43. 26. 25. 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 Management Audit = Pemeriksaan manajemen Management By Exception = Manjemen dengan pengecualian Manufacturer = Pabrikan Manufacturing Company = Perusahan pabrikan 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 1 0 Istilah-istilah Akuntansi :: by Agustina (A) . 40. 2. 27. 41. 42. 21. 12. 35. 5. 36.35. 19. 15. 3. 4. 32. 37. 24. 10. 9. 7. 28. 39. 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 M 1. 20. 33. 16. 34. 29. 30. 31.

One Write System = Sistem sekali tulis 10. Operating Expense = Biaya usaha 1 1 Istilah-istilah Akuntansi :: by Agustina (A) . 10. 20. 9. 38. Observation Of Inventory Taking = Pengamatan perhitungan persediaan 3. 5. 17. Merchandise Inventory = Persediaan barang dagangan Merchandise Inventory Turnover = Perputaran persedian barang dagangan 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 N 1. 39. 6. 41. 22. 45. 11. 15. Open Item Statement = surat pernyatan elemen-elemen terbuka 11. One Time Voucher procedure = Prosedur pembuatan voucher sekaligus 9. Office Supplies = perlengkapan kantor 7. 16. 7. 43. 42. 14. 44. 18. 4. 40. Observation of Inventory = Pengamatan persediaan 2.37. Operating Assets = Akifa atau modal oprasi 12. 19. Occupancy Cost = Biaya pendiaman atau penetapan 4. Office Equipment = Peralatan kantor 5. 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 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 mencukupi Note Payable = Wesel bayar Note Receivable = Wesel tagih Note of Financial Statement = Catatan atas laporan keuangan Notice of Employment = Surat perjanjian kerja. 13. O 1. Office Salaries Expense = Biaya gaji bagian kantor 6. 3. 8. Office Supplies Expense = Biaya perlengkapan kantor 8. 12. 21. 2.

Progress Billing to Costomer = harga kontrak yang difakturkan 1 2 Istilah-istilah Akuntansi :: by Agustina (A) . Payable to Defaulting Sub souder = Hutang kepada pemesanan saham 5. Primary working capital = Modal kerja primer 20. 29. Payable = Hutang 4. 31. 28. Prepaid expense = Biaya dibayar dimuka 15. Partner in Charge = Partner utama 2. 14. Premium on Bonds Payable = Agio olbigasi 12. 24. P 1. 32. 23. Premium of Prepered Stock = agio Saham preferen 11. Performence Report = Laporan pelaksanaan 9. 27. Prepaid Insurance = Asuransi dibayar dimuka 16. 26. 25. Premium on stock = Agoi saham 13. 16. Premium =Agio 10. Partnership =Persekutuan 3. prepaid Transportation = Transportation sewa dibayar dimuka 17. 30.13. Price Index = Indek harga 19. 15. Percentage Depletion = Deplesi persentase 7. 17. 21. Prepaid Advertising = Iklan dibayar dimuka 14. Professional Fees = pendapatan profesional 22. Process Cost = Biaya proses 21. Perferred St0ck holder = Pemegang saham istimewa 8. Profit = laba 23. 18. Payment = pembayaran 6. 22. 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. Proforma = Proyeksi 24. 19. 20. 33. Prepayment = pembayaran dimuka 18.

Repeat Audit = Pemeriksaan yang berulang 30. Recovable From Insurance Companies = Piutang kepada asuransi 19. Realized Gross profit On Installment Sales = Realiasai laba kotor 11.25. Rate of Return on Net Worth = Rentabilitas modal sendiri 4. Receivable Collection Budget =Budget pengumpulan piutang 14. Reliability = Dapat dipercaya 25. Quick Ratio = Ratio aktiva tunai R 1. Raw Material Price Variance = Penyimpangan harga bahan mentah 10. R & D Cost = Biaya riset dan pengembangan 2. Purchase Invoice = Faktur pembelian 30. Purchase order =Pesanan pembelian 33. Replacement Cost = Nilai ganti 1 3 Istilah-istilah Akuntansi :: by Agustina (A) . Redemption value = Nilai penarikan 21. Ratio Analysist = analsa ratio 5. Receivable Write Off = Penghapusan piutang 16. Property = Kekayan 26. Reciprocal Account = Perkiraan berlawanan 18. Receivable Trun Over = Perputaran piutang 15. Rent Earned = Pendapatan sewa 26. Purchase Method = Metode pembelian 32. Re Arrangement = penyusunan kembali 12. Raw Material = Bahan mentah 8. Purchase Discount = Potongan pembelian 29. Property Tax = Pajak kekayaan 27. Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan 29. Redemption of bound = Penghentian obligasi 20. Registered Bonds = Daftar obligasi 23. Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa 24. Purchase journal = Buku harian pembelian 31. Qualified Opinion = Pendapat wajar tanpa syarat 2. 7. Purchase = pembelian 28. Re Odrder Point = Titik pesanan kembali 28. Rent Income = Pendapatan sewa 27. Rate of Return = Tingkat pengembalian 3. Receiving Account = Laporan penerimaan barang 17. Refference = Petunjuk 22. Raw Material Investory = Persedianan bahan mentah 9. utang jangka panjang. Purchase Requistion = Permintaan pembelian Q 1. Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan 6. Receivable = Piutang 13.

17. Restrition of Diveden = Pembatasan deviden 43. Revennue = Pendapatan 52. Revenue Recognition = Pengakuan pendapatan 55. Residual Value = Nilai sisa 39. Retained Earning Statement = Laporan laba yang ditahan 48. Retail Lifo Inventory Method = Metode harga eceran 44. Revenue Expenditure = Pengeluaran pendapatan 54. Retained Earning = Laba yang ditahan 47. 19. Riel Material Invetory Turnover = Perputaran persediaan bahan baku. 6. 14. Return On Invesment = Tingkat pengembalian Investasi 50. 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 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 Sale 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 1 4 Istilah-istilah Akuntansi :: by Agustina (A) . Report Frorm Balance Sheet = Neraca bentuk laporan 34. Retirement of Bonds = Penarikan obligasi 49. Retail Merchandsing = barang dagangan dijual dengan eceran 45.31. 15. 3. Representative Letter Client = Surat pernyatan pelayanan 35. 10. 7. Responsibility Accounting = Akuntansi pertanggung jawaban 40. 8. 5. Adangan 38. Required Rate of Return = Tingkat pengembalian yang di inginkan 36. Revaluation = Penerikan kembali 51. 18. Revenue Center = Pusat penghasi laba 53. S 1. 4. 16. 13. Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali 42. Responsibility Center = Pusat pertanggung jawaban 41. 12. 11. 9. 2. Report Form = Formulir laporan 33. Report = Laporan 32. Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan 37. Retail Method = Metode eceran 46. Reversing Entries = Ayat jurnal pembalik 56.

Stock Rigth Outstanding = Rapat pemegang saham 65. Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi 55. Secured Bond = Obligasi yang dijamin 25. Significant = Penting cukup berarti 36. Schedule Of Factory overhead = Daftar overhead pabrik 22. Sound Value = Nilai sehat 45. Sole Proprietorship = Persahan perseorangan 44. Separation Report = Laporan pemberhentian 29. Standar of Reporting = Norma pelaporan pemeriksaan 50. Seasonal Working Capital = Modal kerja musiman 24. Shut Down Point = Titik penutupan usaha 35. Euangan 53. Service Firm = Perusahan Jasa 30. Social Benefit = Manfaat sosial 43. Simple Average Of Cost = Metode rata-rata sederhana 37. Stock Right = pemegang saham 64. Shipment On Installment sales = Pengiriman barang cicilan 33. Statement Of Changes Financial Position = Laporan perubahan dalam posisi 52. Single step = Langkah tunggal 40. Spoiled Goods = Pruduk cacat 49. Statement By Director = Surat pernyatanan langanan 51. Single Bookkeeping = Tata buku tunggal 38. Statement Of Changes In Working Capital = Laporan perubahan modal kerja 54. Set Up Cost = Biaya Pesanan 31. Scrap Value = Nilai barang sisa 23. Statement Of Owners Capital = Laporan perubahan modal 57. Single entery System = Sistem Pembukuan tunggal 39. Step Method = Metode alokasi bertahap 61.20. Spoilage = Produksi cacat 48. Sinking Fund = Dana pelunasan / dana pembayaran 41. Stock Outstanding = Pertukaran saham 62. Slush Fund = Dana taktis 42. Selling Expense = Biaya penjualan 26. Statement of Finantial Posisition = Laporan posisi keuangan 56. Short Form Report = Laporan akuntansi bentuk pendek 34. Stock Convertion = Dana penarikan saham 66. Specified Order Of Closing =Metode urutan alokasi yang diatur 47. Share holder = Pemegang saham 32. Separable Cost = Biaya tambahan 28. Semifixed Cost = Biaya semi tetap 27. Statement Of Retained Earning = Laporan laba yang ditahan 58. Stock Holder Meeting = Rapat pemegang saham 1 5 Istilah-istilah Akuntansi :: by Agustina (A) . Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham 63. Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan 59. Special Journal = Jurnal khusus 46. Ana 60. Schedule Of Account Receivable = Daftar piutang 21.

78. 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 T 1. 24. 32. 30. 11. 22. 74. 19. 10. 23. 2. 27. 12. 31. 21. 18. 3. 70. 5. 13. 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 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 Trade In = Tukar tambah Trade Mark = Merk Dagang Traveling Expense = Biaya perjalan 1 6 Istilah-istilah Akuntansi :: by Agustina (A) . 75. 16. 68. 25. 20. 26. 15. 73.67. 76. 6. 69. 33. 17. 7. 9. 71. 28. 77. 8. 72. 4. 29. 14.

20. 2. 42. 44. 7. 6. 38. 19. 18. 8. 6. 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 U 1. 21. 11. 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 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 unut 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 V 1. 41. 14. 4. 15.34. 2. 3. 35. 16. 12. 5. 10. 36. 13. 4. 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 1 7 Istilah-istilah Akuntansi :: by Agustina (A) . 9. 45. 43. 37. 7. 22. 5. 17. 8. 3. 39. 40.

Weighted Average : Metode rata-rata terimbang 9. 3. 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 W 1. Write Off Method : Metode penghapusan Y 1. Yield = Metode penghapusan 2. 14. Yield Variance = Penyimpangan hasil Z 1. 10. 12. Zero Base Budgeting = Penganggaran atas dasar nol Istilah-istilah Akuntansi :: by Agustina (A) 1 8 . 17. Working sheet : Neraca Lajur 11. 13. 7. Weighted Average Method : Metode rata-rata terimbang 10. 16. 15. 11. 2. Working Paper : Kertas kerja Write Off : Dihapuskan 12. 4. 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 8. 5.9. 6.

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