A

ACCOUNT = Perkiraan
ACCOUNT RECEIVABLE = Piutang Dagang
ACCOUNT FROM = Bentuk Perkiraan
ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
ACCOUNT PAYABLE = Hutang Lancar
ACCOUNT PAYABLE LEDGER= Buku besar hutang
ACCOUNT RECEIVABLE
Dartar piutang usaha
STATEMENT=
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 gaji
ACCRUED INTERS PAYABLE = Bunga terhutang
ACCRUED REVENUE = Pendapatan yang akan diterima
ACCRUED TAX PAYABLE = Hutang pajak
ACCRUED WAGES PAYABLE = Upah terhutang
ACCUMULATED DEPLETION = Akumulasi deplesi
ACCUMULATED DEPRECIATION = Akumulasi penyusutan
ACTUAL AMOUNT = Jumlah sesungguhnya
ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
 ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
ACTUAL LIABILITY= Hutang nyata
ACTUAL PRICE= Harga sesungguhnya
ACTUAL QUANTITY = Kwalitas sesungguhnya
ADJUSTED BALANCE = Saldo setelah penyesuaian
ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
ADJUSTING ENTRIES = Ayat jurnal penyesuaian
ADDITIONAL COST ( istilahnya ) Biaya tambahan
ADVANCE FROM CUSTOMER = Uang muka langganan
ADVANCE ACCOUNTING = Akuntansi lanjutan
ADVERTISING EXPENSE = Biaya iklan
ADVERSE OPINION = Pendapatan tidak wajar
Allowance for inventory decline to Cadangan penurunan nilai
market = persediaan
ALLOWANCE METHOD ( artinya ) Metode cadangan
ALLOWANCE ACCOUNT = Perkiraan cadangan
ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
ALLOWANCE FOR DOUBT FULL
Cadangan pitang ragu-ragu
ACCOUNT =
ALLOWANCE FOR
Cadangan kenaikan harga barang
OVERVALUATION OF BRANCH
cabang
MERCHANDISE =
AMORTIZATION = Penyusutan atas harta tak berwujud
APPLIED FACTORY OVERHEAD
Biaya overhead yang dibebankan
COST =
ANNUAL REPORT ( istilah ) Laporan tahunan
ASSET ( istilah ) Harta
ASSET APPROACH = Pendekatan aktifa
ASSET ACCOUNT = Perkiranan harta
AUDIT FEE = Pendapatan audit
ASSUME = Asumsi
AUDIT EXPENSE = Biaya audit
AUDIT PROGRAMME = Program pemeriksaan
AUDIT PROCESS = Proses pemeriksaan
AUDIT PLANNING = Rencana pereiksaan
AUDITOR ( islilahnya ) Pemerikasa keuangan
AUDITING = Pemeriksaan keuangan
AVERAGE METHOD = Metode rata-rata
B
BALANCE SHEET ( arti istilahnya ) 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 ( artinya ) Kartu gudang
BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
BEGINNING BALANCE = Saldo awal
BETTERMENT = Perbaikan
BOOK VALUE = Nilai buku
BOOK VALUE OF ASSET = Nilai buku aktifa
BOOK VALUE PER SHARE = Nilai buku per saham
BRANCH ( istilah akuntansi ) 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 ( arti istilahnya ) 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 ( istilahnya ) Gedung
BUSINESS ENTITY = Kesatuan usaha
C
CAPITAL ( info intilah ) Modal
CAPITAL STATEMENT = Laporan perubahan modal
CAPITAL STOCK = Modal saham
CASH = Kas
CASH BUDGET = Anggaran kas
CASH COUNT = Perhitungan kas
CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
Potongan yang diberikan atas
CASH DISCOUNT =
pembayaran tunai
CASH FLOW ( info intilahnya ) Alur kas
CASH FLOW CYCLE = Siklus alur kas
 CASH IN BANK = Kas dalam bank/kas di bank
CASH ON HAND = Kas di tangan
CASH IN TRANSIT = Kas dalam perjalanan
CASH PAYMENT JOURNAL = Buku kas pengeluaran
CASH RECEIPT JOURNAL = Buku kas penerimaan
CASH SALES = Penjualan tunai
CLOSING ENTRIES = Ayat jurnal penutup
COST = Biaya
COST ACCOUNTING = Akuntansi biaya
COST OF GOODS AVAIBLE FOR Harga pokok barang tersedia untuk
SALES = dijual
COST OF GOODS MANUFACTURED
Harga pokok produksi
=
Harga pokok barang yang di jual
COST OF GOODS SOLD =
(Harga Pokok Penjualan)
CURRENCY = Mata uang
CURRENCY ASSET = Harta lancar
CURRENCY LIABILITIES = Hutang jangka pendek
D
DEBIT NOTE = Nota debet
DEBIT BALANCE = Saldo debet
DEDUCTION = Pengurangan
DEFECTIVE GOODS = Produk rusak
DEFERRED GROS PROFIT ON Laba kotar yang belum
REALIZATION = direalisasikan
DELIVERY EXPENSE = Biaya pengankutan
DEPOSIT SLIP = Bukti setoran
DEPRECIATION = Penyusutan
DEPRECIATION EXPENSE = Biaya penusutan
DETERMINING DEPRECIATION = Penetapan penyusutan
DIRECT COSTING = Penetapan biaya langsung
DIRECT DEPARTMENT OVERHEAD Beban/biaya overhead departemen
EXPENSE = lansung
DIRECT EXPENSE = Biaya langsung
DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
DIRECT TAXES = Pajak langsung
DIRECT WRITE OFF = Penghapusan langsung
DISCOUNT = Potngan ( harga )
DISSOLUTION = Pembubaran
DIVIDEND STOCK = Deviden saham
DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
DRAFT ( info ) = Wesel
 DUE DATE = Tanggal jatuh tempo
E
EARNED = Pendapatan
EARNING AFTER INTEREST AND Pendapatan sesudah bunga dan
TAXES = pajak
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
ENDING INVENTORY = Persediaan akhir
ENTERTAIMENT EXPENSE = Biaya entertain
ENTRY = Ayat
EQUIPMENT = Peralatan
EQUITIES = Kekayaan
EQUITY IH INCOME OF
Laba atas anak perusahaan
SUBSIDIARY COMPANY =
ESTIMATE VALUE = Nilai taksir
ESTIMATED GROSS PROVIT = Taksiran laba kotor
EVIDENCE = Bukti-bukti
EXCEPT = Pengecualian
EXCESS OF COST OVER BOOK Selisih lebih harga pokok di atas
VALUE OF SUBSIDIARY INTEREST = nilai buku
EXCESS VALUE = Nilai lebih
EXCHANGE RATE = Nilai tukar
Kapasitas yang sesungguhnya di
EXPECTED ACTUAL CAPACITY =
harapkan
Tingkat pengembalian yang
EXPECTED RATE OF RETURN =
diinginkan
EXPIRED = Kadarluasa
EXPENSE = Biaya
EXTERNAL AUDIT = Pemeriksaan ekternal
EXTRA ORDINARY GAIN = pembelajan yang luar biasa
EXTRA ORDINARY LOSS = Kerugian yang luar biasa
EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
F
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
Laporan sumber dan pengunan
Funds statement =
dana
Furniture & fixture = Peralatan
Fusion = Penggabungan
G
General Accounting = Akuntansi Umum
General Ledger = Buku besar
General Journal = Jurnal umum
General And Administrative Expense = Biaya umum dan administrasi
General Examination = Pemeriksaan umum
General Assigment = Penegasan umum
Government financial = Keuangan penerintah
Government accunting = Akuntansi pemerintah
Gross Method = Metode Kotor
Gross loss = Rugi kotor
Gross Profit Laba kotor
Gross Profit Analysist = Analisa laba kotor
 Gross provfi metho =
Gross Profit on sales =
Gross Working Capital =
Group Code =
Go Publik Compony =
H
Heating and lighting expense =
Hidden Reserves =
Historical cost Accounting =
Historical cost =
Home office =
Horizon Analyst =
Human Resource Accounting =
I
Income =
Income After Tax =
Income From Joint Venture =
Income From Operation =
Income Sharing Agreement =
Income Statement =
Income Statement Account =
Income Summary =
Incremental cost =
Independent Auditor Report =
Indirect Expense =
Indirect Departemental Expense =
Indirect factory cost =
Indirect Labor =
Inderect Material =
Indirect Operatiing Expense =
Individual Priprietorship =
Inflation =
Information =
Information System =
Initial Inventory =
Initial Audit =
Input Tax =
Installation Cost =
Installment =
Installment Contract Receivable =
Metode laba kotor
Laba kotor atas penjualan
Modal kerja kotor
Kode kelompok
Perusahan yang menjual saham ke
masyarakat
Biaya pemanasan dan penerangan
Cadangan rahasia
Harga perolehan historis
Biaya Historis
kantor pusat
Analisa mendatar
Akuntansi sumber daya manusia
Laba
Laba sesudah pajak
Laba usaha patungan
Laba usaha
Persetujuan penbagian laba
Laporan rugi laba
Pendekatan laba rugi
iktisar rugi laba
Biaya tambahan
Laporan pemeriksaan bebas
Biaya tak langsung
Biaya departemen tak langung
Biaya pabrik tak langsung
Tenaga kerja tak langsung
Bahan baku tak langsung
Biaya usaha tak langsung
perusahan perorangan
Inflansi
informasi
Sistem informasi
Persediaan awal
Pemeriksaan awal/pertama kali
Pajak masukan
Biaya instalasi atau pemasangan
Angguran atau cicilan
Piutang penjualan cicilan
 Installment Method =
Installment Payable =
Installment Term Debt =
Insurance Expense General =
Insurance expense selling =
Intagible Asset =
Intangible Fixed Assets =
Intercompany Loans =
Interest =
Interest Baering Note =
Interest Expense =
Interest Factor =
Interest Income =
Interest ayable =
Interest Receivable =
Interim Statement =
Internal Audit =
Internal Auditor =
Internal Control =
Internal Control Questioary =
Internal Finacing =
Inventory =
Inventory Balance =
Inventory of Material =
Inventory Trun Over =
Inventory Valuation =
Invesment In Fund =
Invesment In Bond =
Invesment In Joint Venture =
Invesment In Land =
Invesment In life Insurance =
Invesment In Stock =
Investor = `
Invoice =
J
Job order cost =
Job order cost sheet =
Job order cost system =
Job time ticket =
Joint cost =
Metode cicilan
Hutang cicilan
Utang jangka menengah
Biaya asuransi umum
Biaya asuransi penjualan
Aktiva tak berwujud
Aktiva tetap tak berwujud
Pinjaman antar perusahan
Bunga
Wesel berbunga
Biaya bunga
Faktor bunga
Pendapatan bunga
Hutang bunga
Piutang bunga
Laporan sementara
Pemeriksan Intern
Pemeriksan internal
Pengawasan internal
Pertanyaan pengendalian Intern
Pembiayan internal
Persediaan
Saldo Persedian
Persediaan Bahan Mentah
Perputaran persediaan
Penilaian Persediaan
Investasi dalam dana
Investasi dalam obligasi
Investasi dalam usaha patungan
Investasi dalam bentuk tanah
Investasi dalam bentuk asuransi
jiwa
Investasi saham
Orang yang menanamkan modal
Faktur
Biaya pesanan
Kartu biaya pesanan
Sistem biaya pesanan
Kartu jam kerja
Biaya gabungan
 Joint cost of capital =
Joint product =
Joint venture =
Joint venture books =
Journal =
Journal entry =
Journalizing =
Judgment sample =
L
Labor =
Labor budget =
Labor cost =
Labor cost control =
Labor cost report =
Labor efficiency ratio =
Labor efficiency stasndar =
Labor efficiency Variance =
Labor Fringe benefit =
Labor performance report =
labor rate variance =
Land =
Land right =
Last in first out ( LIFO ) =
Lease =
Lease agreement =
Leaseing =
Ledger =
Legal capital =
Lessee =
Lessor =
letter of comments =
Letter of transmettal =
Liabilities =
Limited liabilty =
Liquidating deviden =
liquidity =
Long from report =
Long run proof =
Biaya penggunan modal bersama
Produksi gabungan
Usaha patungan
buku-buku usaha patungan
Buku harian
Ayat-ayat jurnal
menjurnal/ penjurnalan
Sampel pertimbangan
Tenaga kerja
Anggaran tenaga kerja
biaya tenaga kerja
pengendalian biaya tenaga kerja
Laporan biaya tenaga kerja
Rasio effiensi tenaga kerja
Standar effisinsi tenaga kerja
Selisih effiensi upah
Pendapatan yang diterima tenaga
kerja
Laporan pelaksanan kerja
Penyimpangan tarif tenaga kerja
Tanah
Hak atas tanah
Masuk pertamakeluar pertama
Sewa
Kontrak sewa guna
Sewa guna
Buku besar
Modal resmi
Pihak yang menyewakan guna
barang
Pihak yang menyewa guna barang
Surat komentar
Surat penyerangan
Kewajiban
Tanggung jawab terbatas
Deviden likiudasi
Kemampunan bayar hutang jangka
pendek
Laporan akuntansi betuk panjang
Pengecekan jangka panjang
 Long term debets =
long term debet to equity ratio =
Long term investment =
Long term liabilities =
Loss =
loss from operation =
Loss on realization =
Loss on reduction of inventory =
Loss on repossession =
loss on sale of invesment =
Loss on trade in =
Loss unit =
Lower cost or market =
Lumsump purchase =
M
Machine =
Maintenance Cost =
Maintenance Departement Butget =
Maintenance Expense =
Management Accounting =
Management Advisory Service =
Management Audit =
Management By Exception =
Manufacturer =
Manufacturing Company =
Manufacturing Cost =
Manufacturing Overhead =
Markdown cancellation =
Market Rate =
market Value =
Market Value At Split Off =
Market Value Of Rights =
Market Value Of Stock Ex Right =
Marketable securities =
Marketing =
Marketing Department =
Marketing Expense =
Markup Cancellation =
Utang jangka panjang
Rasio utang jangka panjang
terhadap modal sendiri
Investasi jangka panjang
Hutang jangka panjang
rugi
Rugi usaha
Realisasi kerugian
Rugi penurunan nilai persdiaan
Rugi penarikan kembali
Rugi penjualan investasi
Rugi pertukaran
Unit yang hilang
Harga beli atau harga pasar yang
lebih rendah
Pembelian secara bulat
Mesin
Biaya pemeliharana
Anggaran departeman pemeliharan
Biaya pemeliharan
Akuntansi manjemen
Pelayanan Konsultasi perusahan
Pemeriksaan manajemen
Manjemen dengan pengecualian
Pabrikan
Perusahan pabrikan
Biaya pabrikasi
Overhead pabrik
Pembatalan penurunan harga
Harga pasar
Nilai pasar
Harga jual pada titik pisah
Harga jual hak beli saham
Harga pasar saham tampa hak beli
saham
surat berharga
Pemasaran
Departemen pemasaran
Biaya pemasaran
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
Merchandise Inventory = Persediaan barang dagangan
Perputaran persedian barang
Merchandise Inventory Turnover =
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
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
Nilai bersih yang dapat
Net Realizable Value =
direalisasikan
Net Sales = Penjualan bersih
Net Worth = Kekayan bersih
Nominal Accounts = Perkiraan nominal
Nominal Value = Nilai nominal
 Normal Balance= istilah =
Not Sufficient Fund =
Note Payable =
Note Receivable =
Note of Financial Statement =
Notice of Employment =
O
Observation of Inventory =
Observation Of Inventory Taking =
Occupancy Cost =
Office Equipment =
Office Salaries Expense =
Office Supplies =
Office Supplies Expense =
One Time Voucher procedure =
One Write System =
Open Item Statement =
Operating Assets =
Operating Expense =
Operating Sales Budget =
Operating Transaction =
Opinion =
Opportunity Cost =
Ordering Cost =
Ordinary Repair =
Organization Chart =
Other General Expense =
Other Longterm Liabilities =
Out Of Pocket Cost =
Out Tax =
Outlay =
Outstanding check =
Out standing Stock =
Over Time =
Over All Cost Of Capital =
Over Applied Factory Overhead =
Over draft =
Over Stated =
Owners Equity =
Saldo normal
Dana tidak mencukupi
Wesel bayar
Wesel tagih
Catatan atas laporan keuangan
Surat perjanjian kerja.
Pengamatan persediaan
Pengamatan perhitungan persediaan
Biaya pendiaman atau penetapan
Peralatan kantor
Biaya gaji bagian kantor
perlengkapan kantor
Biaya perlengkapan kantor
Prosedur pembuatan voucher
sekaligus
Sistem sekali tulis
surat pernyatan elemen-elemen
terbuka
Akiva atau modal oprasi
Biaya usaha
Anggaran operasional penjualan
Transaksi operasional
Pendapat
Biaya kesempataan
Biaya Pesanan
Reperasi luar biasa
Stuktur Ogranisasi
Biaya umum lainya
Hutang jangka panjang lainnya
Biaya kantong sendiri
Pajak keluaran
Pengeluaran
Cek beredar
Saham yang beredar
Lembur
Biaya penggunan modal Rata-rata
Kelebihan aplikasi overhead pabrik
Kelebihan penarikan
Terlalu tinggi
Modal pemilik
 Onnership Right = Hak pemilik perusahan.
P
Partner in Charge = Partner utama
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
Premium of Prepered Stock = agio Saham preferen
Premium on Bonds Payable = Agio obligasi
Premium on stock = Agio saham
Prepaid Advertising = Iklan dibayar dimuka
Prepaid expense = Biaya dibayar dimuka
Prepaid Insurance = Asuransi dibayar dimuka
Transportation sewa dibayar
prepaid Transportation =
dimuka
Prepayment = Pembayaran dimuka
Price Index = Indek harga
Primary working capital = Modal kerja perimer
Process Cost = Biaya proses
Profssional Fess = Pendapatan profesional
Profit = Laba
Proforma = Proyeksi
Progress Billing to Costomer = Harga kontrak yang difakturkan
Property = Kekayan
Property Tax = Pajak kekayaan
Purchase = Pembelian
Purchase Discount = Potongan pembelian
Purchase Invoice = Faktur pembelian
Purchase journal = Buku harian pembelian
Purchase Method = Metode pembelian
Purchase order = Pesanan pembelian
Purchase Requistion = Permintaan pembelian
Q
Qualified Opinion = Pendapat wajar tanpa syarat
Quick Ratio = Ratio aktiva tunai
R
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 Perbandingan harga tetap dengan
Liability = hutang jangka panjang.
Raw Material = Bahan mentah
Raw Material Investory = Persedianan bahan mentah
Raw Material Price Variance = Penyimpangan harga bahan mentah
Realized Gross profit On Installment
Realiasai laba kotor
Sales =
Re Arrangement = Penyusunan kembali
Receivable = Piutang
Receivable Collection Budget = Budget pengumpulan piutang
Receivable Trun Over = Perputaran piutang
Receivable Write Off = Penghapusan piutang
Receiving Account = Laporan penerimaan barang
Reciprocal Account = Perkiraan berlawanan
Recovable From Insurance Companies = Piutang kepada asuransi
Redemption of bound = Penghentian obligasi
Redemption value = Nilai penarikan
Refference = Petunjuk
Registered Bonds = Daftar obligasi
Transaksi dengan pihak yang
Related Partty transaction = mempunyai hubungan yang
istimewa
Reliability = Dapat dipercaya
Rent Earned = Pendapatan sewa
Rent Income = Pendapatan sewa
Re Odrder Point = Titik pesanan kembali
Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan
Repeat Audit = Pemeriksaan yang berulang
Replacement Cost = Nilai ganti
Report = Laporan
Report Form = Formulir laporan
Report Frorm Balance Sheet = Neraca bentuk laporan
Representative Letter Client = Surat pernyatan pelayanan
Tingkat pengembalian yang di
Required Rate of Return =
inginkan
Resaerch and Development Budget Anggaran riset dan pengembangan
Reserve = cadangan
Residual Value = Nilai sisa
Responsibility Accounting = Akuntansi pertanggung jawaban
 Responsibility Center = Pusat pertanggung jawaban
Laporan pertnggung jawaban
Responsibility Reporting Restated =
disajikan kembali
Restrition of Diveden = Pembatasan deviden
Retail Lifo Inventory Method = Metode harga eceran
Barang dagangan dijual dengan
Retail Merchandsing =
eceran
Retail Method = Metode eceran
Retained Earning = Laba yang ditahan
Retained Earning Statement = Laporan laba yang ditahan
Retirement of Bonds = Penarikan obligasi
Return On Invesment = Tingkat pengembalian Investasi
Revaluation = Penerikan kembali
Revennue = Pendapatan
Revenue Center = Pusat penghasi laba
Revenue Expenditure = Pengeluaran pendapatan
Revenue Recognition = Pengakuan pendapatan
Reversing Entries = Ayat jurnal pembalik
Riel Material Invetory Turnover = Perputaran persediaan bahan baku.
S
Sefety 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 = Selisih 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
Schedule Of Account Receivable = Daftar piutang
Schedule Of Factory overhead = Daftar overhead pabrik
 Scrap Value = Nilai barang sisa
Seasonal Working Capital = Modal kerja musiman
Secured Bond = Obligasi yang dijamin
Selling Expense = Biaya penjualan
Semifixed Cost = Biaya semi tetap
Separable Cost = Biaya tambahan
Separation Report = Laporan pemberhentian
Service Firm = Perusahan Jasa
Set Up Cost = Biaya Pesanan
Share holder = Pemegang saham
Shipment On Installment sales = Pengiriman barang cicilan
Short Form Report = Laporan akuntansi bentuk pendek
Shut Down Point = Titik penutupan usaha
Significant = Penting cukup berarti
Simple Average Of Cost = Metode rata-rata sederhana
Single Bookkeeping = Tata buku tunggal
Single entery System = Sistem Pembukuan tunggal
Single step = Langkah tunggal
Sinking Fund = Dana pelunasan / dana pembayaran
Slush Fund = Dana taktis
Social Benefit = Manfaat sosial
Sole Proprietorship = Perusahaan perseorangan
Sound Value = Nilai sehat
Special Journal = Jurnal khusus
Specified Order Of Closing = Metode urutan alokasi yang diatur
Spoilage = Produksi cacat
Spoiled Goods = Pruduk cacat
Standar of Reporting = Norma pelaporan pemeriksaan
Statement By Director = Surat pernyatanan langanan
Statement Of Changes Financial Position Laporan perubahan dalam posisi
= keuangan
Statement Of Changes In Working
Laporan perubahan modal kerja
Capital =
Statement Of Cost Of Goods Manufacture
Laporan harga pokok produksi
=
Statement of Finantial Posisition = Laporan posisi keuangan
Statement Of Owners Capital = Laporan perubahan modal
Statement Of Retained Earning = Laporan laba yang ditahan
Statement Of Source And Application Of Laporan sumber dan penggunaan
Fund = dana
Step Method = Metode alokasi bertahap
Stock Outstanding = Pertukaran saham

Stock Redemption Fund =
Stock Right =
Stock Rigth Outstanding =
Stock Convertion =
Stock Holder Meeting =
Stock Subcription =
Stock Warrant =
Storage Cost =
Store Salaries Expense =
Straight Line Method =
Subsidiary ledger =
Sunk cost =
Supplementary information S=
Supplies =
Supplies Expense =
Surplus =
Supporting Schedule =
T
T Account =
Tangible Asset =
Tangible Fixed Asset =
Tax Acoounting =
Tax Deduction =
Tax Invoice =
Tax Return Statement =
Taxable Firm =
Taxable Income =
Taxes Expense =
Taxes Holiday =
Taxes payable =
Taxes Rate =
Taxes Return =
Temporary Investment =
Temporary Proprietorship =
Tender Offer =
Term Compliance =
The old & New Balance Proof =
Theoritical Capacity =
Three Variance Method =
Tickmarks =
Laba yang dibagikan dalam bentuk
saham
Pemegang saham
Rapat pemegang saham
Dana penarikan saham
Rapat pemegang saham
Saham yang dipesan
Surat hak beli saham
Biaya penyimpanan
Beban gaji toko
Metode garis lurus
Buku tambah
Biaya tersembunyi
Penjelasan tambahan
Pelengkapan
Biaya perlengkapan
Kelebihan
Daftar tambahan
Perkiraan bentuk T
Harta berwujud
Aktiva tetap berwujud
Akuntansi perpajakan
Pengurangan Pajak
Faktur pajak
Surat pemberitahuan pajak
Pengusaha kena pajak
Pendapatan kena pajak
Biaya pajak
Pembebasan pajak
Hutang pajak
Tarif pajak
Pajak yang dikembalikan
Investasi sementara
Perkiraan pemilikan sementara
Penawaran dagang
UJi ketaatan
Pengecekan saldo awal dan akhir
Kapasitas secara teoritis
Metode tiga penyimpangan
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
Trande In = Tukar tambah
Trade Mark = Merk Dagang
Traveling Expense = Biaya perjalan
Treasurer = Pejabat keuangan
Treasury Bill = Surat hutang jangka panjang
Treasury Departement = Departemen keuangan
Analysa pengembangan dari waktu
Trent Analyst =
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
Neraca percobaan yang belum
Unadjusted Trial Balance :
disesuaikan
Unearned Income : Sewa diterima dimuka
Uncertainties : Ketidak pastian
Uncollectible Account : Beban penghapusan puitang
Uncollectible Account Receivable : Beban penghapusan piutang
Overhead yang dibebankan terlalu
Under Applied Overhead :
rendah
Unearned Revenue : Pendapatan diterima dimuka
Unemployment Tax : Pajak pengurangan
Unexpired : Belum kadaluwarsa
Unfavorable Variance : Selisih merugikan
Uniformity : Keseragaman
Unissued Capital stock : Modal saham
Modal saham yang belum beredar
yang belum beredar
Unit Cost : Harga perunit
Unit Equivalent : Unit setara
 Penyusutan dengan jumlah unut
Unit Of Output Depreciation :
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
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
Penyimpangan effisiensi biaya
Variable Efficiency Variance :
variabel
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
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 Neraca lajur untuk neraca
Sheet : konsolidasi
Weighted Average : Metode rata-rata terimbang
Weighted Average Method : Metode rata-rata terimbang
working sheet : Neraca Lajur
Working Paper : Kertas kerja
 Write Off : Dihapuskan
Write Off Method : Metode penghapusan
Y
Yield = Metode penghapusan
Yield Variance = Penyimpangan hasil
Z
Zero Base Budgeting = Penganggaran atas dasar nol