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

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

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

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

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

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

1. Heating and lighting expense = Biaya pemanasan dan penerangan

2. Hidden Reserves = Cadangan rahasia
3. Historical cost Accounting = Harga perolehan historis
4. Historical cost = Biaya Historis
5. Home office = kantor pusat
6. Horizon Analyst = Analisa mendatar
7. Human Resource Accounting = Akuntansi sumber daya manusia

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

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

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

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.

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.

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

1. Qualified Opinion = Pendapat wajar tanpa syarat

2. Quick Ratio = Ratio aktiva tunai

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.

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

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

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

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

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

1. Yield = Metode penghapusan

2. Yield Variance = Penyimpangan hasil

1. Zero Base Budgeting = Penganggaran atas dasar nol