Istilah akuntansi di awali huruf A
akuntansi
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
hutan
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 =Akuntansi
ACCOUNTING ASSUMPTION =Asumsi
akuntansi
ACCOUNTING CYCLE =Siklus 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 =Manajemen
akuntansi
ACCOUNTING METHOD =Metode akuntansi
ACCOUNTING PERIOD =Periode akuntansi
ACCOUNTING PRINCIPLE = Akuntansi dasar
ACCOUNTING PROCEDURE =Prosedur
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 AUDIT PLANNING = Rencana pemeresaan
penyesuaian
AUDITOR ( islilahnya )Pemerikasa keuangan
ADDITIONAL COST ( istilahnya )Biaya
tambahan AUDITING = Pemeriksaan keuangan

ADVANCE FROM CUSTOMER =Uang muka AVERAGE METHOD = Metode rata-

langganan rata

ADVANCE ACCOUNTING =Akuntansi Istilah akuntansi di awali huruf B

lanjutan BAHASA INGGRIS BAHASA INDONESIA
ADVERTISING EXPENSE =Biaya iklan BALANCE SHEET ( arti istilahnya )Neraca
ADVERSE OPINION =Pendapatan tidak wajar BALANCE PER BANK = Saldo menurut
Allowance for inventory decline to market bank
=Cadangan penurunan nilai persediaan BALANCE PER BOOK = Saldo menurut
ALLOWANCE METHOD ( artinya )Metode buku
cadangan BALANCE SHEET ACCOUNT =Perkiraan
ALLOWANCE ACCOUNT =Perkiraan neraca
cadangan BALANCE AMOUNT = Keseimbangan
ALLOWANCE FOR BAD DEBT =Cadangan jumlah
piutang tak tertagih BANK PAYABLE = Hutang bank
ALLOWANCE FOR DOUBT FULL BALANCE BEFORE LIQUIDATION =
ACCOUNT = Cadangan pitang ragu-ragu Saldo sebelum likuidasi
ALLOWANCE FOR OVERVALUATION OF BANK RECONCILIATION = Reconsiliasi
BRANCH MERCHANDISE = Cadangan bank
kenaikan harga barang cabang
BANK SERVICE CHARGE = Bedan
AMORTIZATION =Penyusutan atas harta tak administrasi bank
berwujud
BANK STATEMENT = Rekening koran
APPLIED FACTORY OVERHEAD COST =
Biaya overhead yang dibebankan BIN CARD ( artinya ) Kartu gudang
ANNUAL REPORT ( istilah )Laporan tahunan BASIC FINANCIAL STATEMENT =
Laporan keuangan pokok
ASSET ( istilah )Harta
BEGINNING BALANCE = Saldo awal
ASSET APPROACH = Pendekatan aktifa
BETTERMENT = Perbaikan
ASSET ACCOUNT = Perkiranan harta
BOOK VALUE = Nilai buku
AUDIT FEE = Pendapatan audit
BOOK VALUE OF ASSET = Nilai buku
ASSUME = Asumsi aktifa
AUDIT EXPENSE = Biaya audit BOOK VALUE PER SHARE = Nilai buku per
AUDIT PROGRAMME = Program saham
pemeriksaan BRANCH ( istilah akuntansi ) Cabang
AUDIT PROCESS = Proses pemeriksaan
BRANCH MERCHANDISE = Barang CASH IN BANK = Kas dalam bank/kas di
dagangan cabang bank
BRANCH PROFIT = Keuntungan cabang CASH ON HAND = Kas di tangan
BREAK EVENT = Pulang pokok CASH IN TRANSIT = Kas dalam perjalanan
BREAK EVEN PIONT = Titik pulang CASH PAYMENT JOURNAL = Buku
pokok kas pengeluaran
BREAK EVEN SALES = Penjualan CASH RECEIPT JOURNAL = Buku kas
pulang pokok penerimaan
BUDGET ( arti istilahnya ) Anggaran CASH SALES = Penjualan tunai
BUDGET VARIANCE = Selisih CLOSING ENTRIES = Ayat jurnal penutup
anggaran
COST = Biaya
BUDGET FLEXIBLE = Anggaran
flexsibel COST ACCOUNTING = Akuntansi biaya

BUDGET FIXED = Anggaran tetap COST OF GOODS AVAIBLE FOR SALES =

Harga pokok barang tersedia untuk
BUDGET CYCLE = Siklus Anggaran dijual
BUDGET BALANCE SHEET = COST OF GOODS MANUFACTURED =
Anggaran neraca Harga pokok produksi
BY PRODUCT = Produksi sampingan COST OF GOODS SOLD = Harga pokok
barang yang di jual (Harga Pokok Penjualan)
BUILDING ( istilahnya ) Gedung
CURRENCY = Mata uang
BUSINESS ENTITY = Kesatuan usaha
CURRENCY ASSET = Harta lancar
Istilah akuntansi di awali huruf C
CURRENCY LIABILITIES = Hutang jangka
BAHASA INGGRIS BAHASA INDONESIA pendek
CAPITAL = Modal Istilah akuntansi di awali huruf D
CAPITAL STATEMENT = Laporan BAHASA INGGRIS BAHASA INDONESIA
perubahan modal
DEBIT NOTE = Nota debet
CAPITAL STOCK = Modal saham
DEBIT BALANCE = Saldo debet
CASH = Kas
DEDUCTION = Pengurangan
CASH BUDGET = Anggaran kas
DEFECTIVE GOODS = Produk rusak
CASH COUNT = Perhitungan kas
DEFERRED GROS PROFIT ON
CASH DISBURSEMENT JOURNAL = Jurnal REALIZATION = Laba kotar yang belum
pengeluaran kas direalisasikan
CASH DISCOUNT = Potongan yang DELIVERY EXPENSE = Biaya
diberikan atas pembayaran tunai pengangkutan
CASH FLOW ( info intilahnya )Alur kas DEPOSIT SLIP = Bukti setoran
CASH FLOW CYCLE = Siklus alur kas DEPRECIATION = Penyusutan
DEPRECIATION EXPENSE = Biaya END OF MONTH TRIAL BALANCE =
penyusutan Daftar saldo akhir bulan
DETERMINING DEPRECIATION = ENDING BALANCE = Saldo akhir
Penetapan penyusutan
ENDING INVENTORY = Persediaan
DIRECT COSTING = Penetapan biaya akhir
langsung
ENTERTAIMENT EXPENSE = Biaya
DIRECT DEPARTMENT OVERHEAD entertain
EXPENSE = Beban/biaya overhead
departemen lansung ENTRY = Ayat

DIRECT EXPENSE = Biaya langsung EQUIPMENT = Peralatan

DIRECT LABOR COST BUTGET = Biaya EQUITIES = Kekayaan

anggaran buruh langsung EQUITY IH INCOME OF SUBSIDIARY
DIRECT TAXES = Pajak langsung COMPANY = Laba atas anak perusahaan

DIRECT WRITE OFF = Penghapusan ESTIMATE VALUE = Nilai taksir

langsung ESTIMATED GROSS PROVIT =
DISCOUNT = Potngan (harga) Taksiran laba kotor

DISSOLUTION = Pembubaran EVIDENCE = Bukti-bukti

DIVIDEND STOCK = Deviden saham EXCEPT = Pengecualian

DOUBLE ENTRY SYSTEM = Sistem EXCESS OF COST OVER BOOK VALUE OF

pembukuan berpasangan SUBSIDIARY INTEREST = Selisih lebih
harga pokok di atas nilai buku
DRAFT ( info ) = Wesel
EXCESS VALUE = Nilai lebih
DUE DATE = Tanggal jatuh tempo
EXCHANGE RATE = Nilai tukar
Istilah akuntansi di awali huruf E
EXPECTED ACTUAL CAPACITY =
BAHASA INGGRIS BAHASA INDONESIA Kapasitas yang sesungguhnya di
harapkan
EARNED = Pendapatan
EXPECTED RATE OF RETURN = Tingkat
EARNING AFTER INTEREST AND TAXES = pengembalian yang diinginkan
Pendapatan sesudah bunga dan pajak
EXPIRED = Kadarluasa
EARNING AFTER TAX = Pendapatan
sesudah pajak EXPENSE = Biaya
ECONOMIC LIFE = Umur ekomoni EXTERNAL AUDIT = Pemeriksaan ekternal
ECONOMIC ORDER QUANTITY = Jumlah EXTRA ORDINARY GAIN = pembelajan
pembelian optimal yang luar biasa
EMERGENCY WORKING CAPITAL = EXTRA ORDINARY LOSS = Kerugian yang
Modal kerja darurat luar biasa
EMPLOYEE EARNING STATEMENT = EXTRA ORDINARY REPAIRS =
Laporan gaji karyawan Perbaikan luar biasa
EXTRA ORDINARY RETIREMENT = Freight out = Ongkos angkut penjualan
Penarikan aktiva sebab luar biasa
Funds =Dana
Istilah akuntansi di awali huruf F
Funds statement = Laporan sumber dan
BAHASA INGGRIS BAHASA INDONESIA pengunan dana
Fiscal Year = Tahun pajak Furniture & fixture = Peralatan
Fixed asset subsidiary ledge = Buku tambahan Fusion = Penggabungan
harta tetap
Istilah akuntansi di awali huruf G
Fixed asset turnover = Perputaran harta tetap
BAHASA INGGRIS BAHASA INDONESIA
Fixed capital asset = Modal kerja tetap
General Accounting = Akuntansi Umum
Fixed cast = Biaya tetap
General Ledger = Buku besar
Fixed efficency variance = Penyimpangan
effisiensi yang tetap General Journal = Jurnal umum

Fixed factory overhead = Overhead General And Administrative Expense = Biaya

pabrik yang tetap umum dan administrasi

Flexible budget = Anggaran yang General Examination = Pemeriksaan umum

berubah-ubah General Assigment = Penegasan umum
Floor = Batasan bawah Government financial = Keuangan penerintah
Flow of cost = Aliran biaya Government accunting = Akuntansi
Flow of document = Peredaran dokumen pemerintah

Flow of funds = Aliran dana Gross Method =Metode Kotor

Flow of work = Peredaran kerja Gross loss = Rugi kotor

Flowchart = Daftar aliran Gross Profit Laba kotor

Fluctualing method = Metode fluktuasi Gross Profit Analysist = Analisa laba kotor

Fluctuating fund = Dana berubah-ubah Gross provfi metho = Metode laba kotor

Foot note = Catatan kaki Gross Profit on sales = Laba kotor atas
penjualan
Forecast balance sheet =Ramalan neraca
Gross Working Capital = Modal kerja
Forecast income statement = Taksiran rugi kotor
laba
Group Code = Kode kelompok
Form = Formulir
Go Publik Compony = Perusahan yang menjual
Four collumn ccount = Jurnal empat kolom saham ke masyarakat
Fraud = Kecurangan Istilah akuntansi di awali huruf H
Freight in = Ongkos angkut pembelian BAHASA INGGRIS BAHASA INDONESIA
Freight on material purchasas = Beban angkut Heating and lighting expense = Biaya
pembelian bahan pemanasan dan penerangan
Hidden Reserves = Cadangan rahasia Inflation =Inflasi
Historical cost Accounting =Harga perolehan Information =informasi
historis
Information System =Sistem informasi
Historical cost = Biaya Historis
Initial Inventory =Persediaan awal
Home office = kantor pusat
Initial Audit =Pemeriksaan awal/pertama kali
Horizon Analyst =Analisa mendatar
Input Tax =Pajak masukan
Human Resource Accounting =Akuntansi
sumber daya manusia Installation Cost =Biaya instalasi atau
pemasangan
Istilah akuntansi di awali huruf I
Installment =Angguran atau cicilan
BAHASA INGGRISBAHASA INDONESIA
Installment Contract Receivable = Piutang
Income =Laba penjualan cicilan
Income After Tax =Laba sesudah pajak Installment Method = Metode cicilan
Income From Joint Venture =Laba usaha Installment Payable = Hutang cicilan
patungan
Installment Term Debt = Utang jangka
Income From Operation =Laba usaha menengah
Income Sharing Agreement =Persetujuan Insurance Expense General = Biaya asuransi
penbagian laba umum
Income Statement =Laporan rugi laba Insurance expense selling = Biaya asuransi
penjualan
Income Statement Account =Pendekatan laba
rugi Intagible Asset =Aktiva tak berwujud
Income Summary =iktisar rugi laba Intangible Fixed Assets =Aktiva tetap tak
berwujud
Incremental cost =Biaya tambahan
Intercompany Loans =Pinjaman antar perusahan
Independent Auditor Report =Laporan
pemeriksaan bebas Interest =Bunga
Indirect Expense =Biaya tak langsung Interest Baering Note = Wesel berbunga
Indirect Departemental Expense =Biaya Interest Expense =Biaya bunga
departemen tak langung
Interest Factor =Faktor bunga
Indirect factory cost =Biaya pabrik tak langsung
Interest Income =Pendapatan bunga
Indirect Labor = Tenaga kerja tak
langsung Interest ayable =Hutang bunga

Inderect Material =Bahan baku tak langsung Interest Receivable = Piutang bunga

Indirect Operatiing Expense = Biaya usaha tak Interim Statement = Laporan sementara
langsung Internal Audit =Pemeriksan Intern
Individual Priprietorship =Perusahan perorangan Internal Auditor = Pemeriksan internal
(Persero)
Internal Control = Pengawasan internal
Internal Control Questioary = Pertanyaan Journal entry = Ayat-ayat jurnal
pengendalian Intern
Journalizing = menjurnal/ penjurnalan
Internal Finacing = Pembiayan internal
Judgment sample = Sampel pertimbangan
Inventory = Persediaan
Istilah akuntansi di awali huruf L
Inventory Balance = Saldo Persedian
BAHASA INGGRIS BAHASA INDONESIA
Inventory of Material = Persediaan Bahan
Mentah Labor =Tenaga kerja

Inventory Trun Over = Perputaran persediaan Labor budget = Anggaran tenaga kerja

Inventory Valuation = Penilaian Persediaan Labor cost = Biaya tenaga kerja

Invesment In Fund = Investasi dalam dana Labor cost control = pengendalian biaya
tenaga kerja
Invesment In Bond = Investasi dalam obligasi
Labor cost report = Laporan biaya tenaga
Invesment In Joint Venture = Investasi dalam kerja
usaha patungan
Labor efficiency ratio = Rasio effiensi tenaga
Invesment In Land = Investasi dalam bentuk kerja
tanah
Labor efficiency stasndar = Standar effisinsi
Invesment In life Insurance = Investasi dalam tenaga kerja
bentuk asuransi jiwa
Labor efficiency Variance = Selisih effiensi
Invesment In Stock = Investasi saham upah
Investor = ` Orang yang menanamkan modal Labor Fringe benefit = Pendapatan yang
diterima tenaga kerja
Invoice = Faktur
Labor performance report = Laporan
Istilah akuntansi di awali huruf J pelaksanan kerja
BAHASA INGGRIS BAHASA INDONESIA labor rate variance = Penyimpangan tarif
Job order cost = Biaya pesanan tenaga kerja

Job order cost sheet = Kartu biaya pesanan Land = Tanah

Job order cost system = Sistem biaya pesanan Land right = Hak atas tanah

Job time ticket = Kartu jam kerja Last in first out ( LIFO ) = Masuk
pertamakeluar pertama
Joint cost = Biaya gabungan
Lease = Sewa
Joint cost of capital = Biaya penggunan modal
bersama Lease agreement = Kontrak sewa guna

Joint product = Produksi gabungan Leaseing = Sewa guna

Joint venture = Usaha patungan Ledger = Buku besar

Joint venture books = buku-buku usaha Legal capital = Modal resmi

patungan Lessee = Pihak yang menyewakan guna
Journal = Buku harian barang
Lessor = Pihak yang menyewa guna Machine = Mesin
barang
Maintenance Cost = Biaya pemeliharana
letter of comments = Surat komentar
Maintenance Departement Butget =
Letter of transmettal = Surat penyerangan Anggaran departeman pemeliharan
Liabilities = Kewajiban Maintenance Expense = Biaya pemeliharan
Limited liabilty = Tanggung jawab Management Accounting = Akuntansi
terbatas manjemen
Liquidating deviden = Deviden likiudasi Management Advisory Service =
Pelayanan Konsultasi perusahan
liquidity = Kemampunan bayar hutang
jangka pendek Management Audit = Pemeriksaan
manajemen
Long from report = Laporan akuntansi
betuk panjang Management By Exception = Manjemen
dengan pengecualian
Long run proof = Pengecekan jangka
panjang Manufacturer = Pabrikan
Long term debets = Utang jangka panjang Manufacturing Company = Perusahan
pabrikan
long term debet to equity ratio = Rasio utang
jangka panjang terhadap modal sendiri Manufacturing Cost = Biaya pabrikasi
Long term investment = Investasi jangka Manufacturing Overhead = Overhead
panjang pabrik
Long term liabilities = Hutang jangka panjang Markdown cancellation = Pembatalan
penurunan harga
Loss = rugi
Market Rate = Harga pasar
loss from operation = Rugi usaha
market Value = Nilai pasar
Loss on realization = Realisasi kerugian
Market Value At Split Off = Harga jual pada
Loss on reduction of inventory = Rugi titik pisah
penurunan nilai persdiaan
Market Value Of Rights = Harga jual hak
Loss on repossession = Rugi penarikan kembali beli saham
loss on sale of invesment = Rugi penjualan Market Value Of Stock Ex Right = Harga
investasi pasar saham tampa hak beli saham
Loss on trade in = Rugi pertukaran Marketable securities = surat berharga
Loss unit = Unit yang hilang Marketing = Pemasaran
Lower cost or market = Harga beli atau harga Marketing Department = Departemen
pasar yang lebih rendah pemasaran
Lumsump purchase = Pembelian secara bulat Marketing Expense = Biaya pemasaran
Istilah akuntansi di awali huruf M Markup Cancellation = Pembatalan kenaikan
BAHASA INGGRIS BAHASA INDONESIA harga
Matching Cost With revenue = Penetapan National Association of Accounting =
pendapatan dan biaya Asosiasi akuntan nasional
Material = Bahan baku Natural Bussiness year = Tahun bisnis
alami
Material Account = Perkiraan bahan baku
Negative Assurance = Jaminan negatif
Material in Control = pengendalian bahan
baku Net Asset = Aktifa bersih
Material in Process = Bahan baku dalam Net earning = Pendapatan bersih
proses
Net Income = Keuntungan bersih
Material ledger = Buku besar bahan baku
Net Income After Tax = Keuntungan bersih
Material Ledger Card = Kartu bahan baku setelah pajak
Material Mix Variance = Selisih Net Loss = Kerugian bersih
komposisi bahan
Net Method = Metode Bersih
Material Price variance = Penyimpangan
harga bahan baku Net Profit = Laba bersih

Material Usage prince Variance = Sesilsih Net Purchase = Pembelian bersih

harga pemakainan bahan Net Realizable Value = Nilai bersih yang dapat
Material Yield Variance = Selisih hasil direalisasikan
bahan Net Sales = Penjualan bersih
Material Requisition = Permintaan bahan baku Net Worth = Kekayan bersih
Medical Expense = Biaya pengobatan Nominal Accounts = Perkiraan nominal
Merchandise Inventory Persediaan barang Nominal Value = Nilai nominal
dagangan
Normal Balance= istilah = Saldo normal
Merchandise Inventory Turnover =
Perputaran persedian barang dagangan Not Sufficient Fund = Dana tidak mencukupi

Merchandise Shipment on Consigment = Note Payable = Wesel bayar

Pengiriman barang konsinyasi
Note Receivable = Wesel tagih
Merchandise Company = Perusahan
Note of Financial Statement = Catatan atas
Dagang
laporan keuangan
Mixed Account = Rekening campuran
Notice of Employment = Surat perjanjian
Mixed Opinion = Pendapat Campuran kerja.

Mortgage Bond = Obligasi Hipotik Istilah akuntansi di awali huruf O

Mortgage Payable = Hutang hipotik BAHASA INGGRIS BAHASA INDONESIA

Moving Average = Rata rata bergerak Observation of Inventory = Pengamatan

persediaan
Istilah akuntansi di awali huruf N
Observation Of Inventory Taking =
BAHASA INGGRIS BAHASA INDONESIA Pengamatan perhitungan persediaan
Occupancy Cost = Biaya pendiaman atau Over Applied Factory Overhead =
penetapan Kelebihan aplikasi overhead pabrik
Office Equipment = Peralatan kantor Over draft = Kelebihan penarikan
Office Salaries Expense = Biaya gaji Over Stated = Terlalu tinggi
bagian kantor
Owners Equity = Modal pemilik
Office Supplies = perlengkapan kantor
Onnership Right = Hak pemilik perusahan.
Office Supplies Expense = Biaya
perlengkapan kantor Istilah akuntansi di awali huruf P

One Time Voucher procedure = Prosedur BAHASA INGGRIS BAHASA INDONESIA

pembuatan voucher sekaligus Partner in Charge = Partner utama
One Write System = Sistem sekali tulis Partnership = Persekutuan
Open Item Statement = surat pernyatan elemen- Payable = Hutang
elemen terbuka
Payable to Defaulting Sub souder = Hutang
Operating Assets = Akiva atau modal oprasi kepada pemesanan saham
Operating Expense = Biaya usaha Payment = pembayaran
Operating Sales Budget = Anggaran Percentage Depletion = Deplesi persentase
operasional penjualan
Perferred St0ck holder = Pemegang
Operating Transaction =Transaksi operasional saham istimewa
Opinion = Pendapat Performence Report = Laporan pelaksanaan
Opportunity Cost = Biaya kesempataan Premium = Agio
Ordering Cost =Biaya Pesanan Premium of Prepered Stock = Agio saham
Ordinary Repair = Reperasi luar biasa preferen

Organization Chart = Stuktur Ogranisasi Premium on Bonds Payable = Agio obligasi

Other General Expense = Biaya umum Premium on stock = Agio saham

lainya Prepaid Advertising = Iklan dibayar dimuka
Other Longterm Liabilities = Hutang jangka Prepaid expense = Biaya dibayar dimuka
panjang lainnya
Prepaid Insurance = Asuransi dibayar
Out Of Pocket Cost = Biaya kantong sendiri dimuka
Out Tax = Pajak keluaran prepaid Transportation = Transportation
Outlay = Pengeluaran sewa dibayar dimuka

Outstanding check = Cek beredar Prepayment = Pembayaran dimuka

Out standing Stock = Saham yang beredar Price Index = Indek harga

Over Time = Lembur Primary working capital = Modal kerja

perimer
Over All Cost Of Capital = Biaya
penggunan modal Rata-rata Process Cost = Biaya proses
Profssional Fess = Pendapatan profesional Realized Gross profit On Installment Sales =
Realiasai laba kotor
Profit = Laba
Re Arrangement = Penyusunan kembali
Proforma = Proyeksi
Receivable = Piutang
Progress Billing to Costomer = Harga kontrak
yang difakturkan Receivable Collection Budget = Budget
pengumpulan piutang
Property = Kekayan
Receivable Trun Over = Perputaran piutang
Property Tax = Pajak kekayaan
Receivable Write Off = Penghapusan piutang
Purchase = Pembelian
Receiving Account = Laporan penerimaan
Purchase Discount = Potongan pembelian barang
Purchase Invoice = Faktur pembelian Reciprocal Account = Perkiraan berlawanan
Purchase journal = Buku harian pembelian Recovable From Insurance Companies =Piutang
Purchase Method = Metode pembelian kepada asuransi

Purchase order = Pesanan pembelian Redemption of bound = Penghentian obligasi

Purchase Requistion = Permintaan pembelian Redemption value = Nilai penarikan

Istilah akuntansi di awali huruf Q Refference = Petunjuk

BAHASA INGGRIS BAHASA INDONESIA Registered Bonds = Daftar obligasi

Qualified Opinion = Pendapat wajar tanpa Related Partty transaction = Transaksi

syarat dengan pihak yang mempunyai hubungan yang
istimewa
Quick Ratio = Ratio aktiva tunai
Reliability = Dapat dipercaya
Istilah akuntansi di awali huruf R
Rent Earned = Pendapatan sewa
BAHASA INGGRIS BAHASA INDONESIA
Rent Income = Pendapatan sewa
R & D Cost = Biaya riset dan pengembangan
Re Odrder Point = Titik pesanan kembali
Rate of Return = Tingkat pengembalian
Repair And Maintenance Expense = Biaya
Rate of Return on Net Worth = Rentabilitas perbaikan dan pemeliharan
modal sendiri
Repeat Audit = Pemeriksaan yang berulang
Ratio Analysist = Analisa rasio
Replacement Cost = Nilai ganti
Ratio of Plant Asset to Long term Liability =
Perbandingan harga tetap dengan hutang Report = Laporan
jangka panjang. Report Form = Formulir laporan
Raw Material = Bahan mentah Report Frorm Balance Sheet = Neraca bentuk
Raw Material Investory = Persedianan laporan
bahan mentah Representative Letter Client = Surat pernyatan
Raw Material Price Variance = Penyimpangan pelayanan
harga bahan mentah
Required Rate of Return = Tingkat Saleries Allowance = Tunjangan gaji
pengembalian yang di inginkan
Salary Expense = Beban gaji
Resaerch and Development Budget Reserve =
Anggaran riset dan pengembangan Sale On Account = Penjualan kredit
cadangan Sales = Penjualan
Residual Value = Nilai sisa Sales Budget = Anggran penjualan
Responsibility Accounting = Akuntansi Sales Discount = Potongan penjualan
pertanggung jawaban
Sales Invoice = Faktur penjualan
Responsibility Center = Pusat pertanggung
jawaban Sales Journal = Buku harian penjualan

Responsibility Reporting Restated = Sales Mix Variance = Selisih komposisi

Laporan pertnggung jawaban disajikan kembali
Sales order = Order penjualan
Restrition of Diveden = Pembatasan deviden
Sales Return = Retur penjualan
Retail Lifo Inventory Method = Metode harga
Sales Salaries Expense = Biaya gaji
eceran
bagian penjualan
Retail Merchandsing = Barang dagangan dijual
Sale Salaries Payable = Hutang gaji bagian
dengan eceran
penjualan
Retail Method = Metode eceran
Sales Tax = Pajak penjualan
Retained Earning = Laba yang ditahan
Salvage value = Nilai sisa
Retained Earning Statement = Laporan laba
Sample Risk = Resiko penarikan contoh
yang ditahan
Schedule Of Account Payable = Daftar hutang
Retirement of Bonds = Penarikan obligasi
Schedule Of Account Receivable = Daftar
Return On Invesment = Tingkat pengembalian
piutang
Investasi
Schedule Of Factory overhead =Daftar overhead
Revaluation = Penerikan kembali
pabrik
Revennue = Pendapatan
Scrap Value = Nilai barang sisa
Revenue Center = Pusat penghasi laba
Seasonal Working Capital = Modal kerja
Revenue Expenditure = Pengeluaran pendapatan musiman

Revenue Recognition = Pengakuan pendapatan Secured Bond =Obligasi yang dijamin

Reversing Entries = Ayat jurnal pembalik Selling Expense = Biaya penjualan

Riel Material Invetory Turnover = Semifixed Cost = Biaya semi tetap

Perputaran persediaan bahan baku.
Separable Cost = Biaya tambahan
Istilah akuntansi di awali huruf S
Separation Report = Laporan pemberhentian
BAHASA INGGRIS BAHASA INDONESIA
Service Firm = Perusahan Jasa
Sefety Stock = Persediaan bersih
Set Up Cost = Biaya Pesanan
Safe Harbor Rule = Aturan perlindungan
Share holder = Pemegang saham Statement of Finantial Posisition =
Laporan posisi keuangan
Shipment On Installment sales =Pengiriman
barang cicilan Statement Of Owners Capital = Laporan
perubahan modal
Short Form Report = Laporan akuntansi
bentuk pendek Statement Of Retained Earning =
Laporan laba yang ditahan
Shut Down Point = Titik penutupan usaha
Statement Of Source And Application Of Fund
Significant = Penting cukup berarti = Laporan sumber dan penggunaan dana
Simple Average Of Cost = Metode rata- Step Method = Metode alokasi bertahap
rata sederhana
Stock Outstanding = Pertukaran saham
Single Bookkeeping = Tata buku tunggal
Stock Redemption Fund = Laba yang
Single entery System = Sistem Pembukuan dibagikan dalam bentuk saham
tunggal
Stock Right = Pemegang saham
Single step = Langkah tunggal
Stock Rigth Outstanding = Rapat
Sinking Fund = Dana pelunasan / dana pemegang saham
pembayaran
Stock Convertion = Dana penarikan saham
Slush Fund = Dana taktis
Stock Holder Meeting = Rapat pemegang saham
Social Benefit =Manfaat sosial
Stock Subcription = Saham yang dipesan
Sole Proprietorship = Perusahaan
perseorangan Stock Warrant = Surat hak beli saham
Sound Value = Nilai sehat Storage Cost = Biaya penyimpanan
Special Journal = Jurnal khusus Store Salaries Expense = Beban gaji toko
Specified Order Of Closing = Metode urutan Straight Line Method = Metode garis lurus
alokasi yang diatur
Subsidiary ledger = Buku tambah
Spoilage = Produksi cacat
Sunk cost = Biaya tersembunyi
Spoiled Goods = Pruduk cacat
Supplementary information = Penjelasan
Standar of Reporting = Norma pelaporan tambahan
pemeriksaan
Supplies = Pelengkapan
Statement By Director =Surat pernyatanan
langanan Supplies Expense = Biaya perlengkapan

Statement Of Changes Financial Position = Surplus = Kelebihan

Laporan perubahan dalam posisi
keuangan
Statement Of Changes In Working Capital =
Laporan perubahan modal kerja
Supporting Schedule = Daftar tambahan
Istilah akuntansi di awali huruf T
BAHASA INGGRIS BAHASA INDONESIA

Statement Of Cost Of Goods Manufacture = T Account = Perkiraan bentuk T

Laporan harga pokok produksi
Tangible Asset = Harta berwujud
Tangible Fixed Asset = Aktiva tetap berwujud Tracks = Taksiran
Tax Acoounting = Akuntansi perpajakan Trade Discounts = Potongan perdagangan
Tax Deduction = Pengurangan Pajak Trande In = Tukar tambah
Tax Invoice = Faktur pajak Trade Mark = Merk Dagang
Tax Return Statement = Surat pemberitahuan Traveling Expense = Biaya perjalan
pajak
Treasurer = Pejabat keuangan
Taxable Firm = Pengusaha kena pajak
Treasury Bill = Surat hutang jangka panjang
Taxable Income = Pendapatan kena pajak
Treasury Departement =Departemen keuangan
Taxes Expense = Biaya pajak
Trent Analyst = Analysa pengembangan dari
Taxes Holiday = Pembebasan pajak waktu ke waktu
Taxes payable = Hutang pajak Trial Balance = Neraca saldo
Taxes Rate = Tarif pajak Trouble Debt Restructuring = Penataan
kembali utang yang macet
Taxes Return = Pajak yang dikembalikan
Trust Fund = Dana perwakilan
Temporary Investment = Investasi
sementara Turn Over = Perputaran
Temporary Proprietorship = Perkiraan Two bin System = Sistem dua bin
pemilikan sementara
Two collumn Account =Perkiraan dua kolom
Tender Offer = Penawaran dagang
Two collumn Journal = Dua kolom jurnal
Term Compliance = UJi ketaatan
Two Variance Method = Metode dua
The old & New Balance Proof =Pengecekan penyimpangan
saldo awal dan akhir
Istilah akuntansi di awali huruf U
Theoritical Capacity = Kapasitas secara teoritis
BAHASA INGGRIS BAHASA INDONESIA
Three Variance Method = Metode tiga
penyimpangan Unadjusted Trial Balance : Neraca
percobaan yang belum disesuaikan
Tickmarks = Tanda pemeriksaan
Unearned Income : Sewa diterima dimuka
Time Value of Money = Nilai waktu dari pada
uang Uncertainties : Ketidak pastian

Timing Diffrence = Perbedaan waktu Uncollectible Account : Beban penghapusan

puitang
To Compare = Membandingkan
Uncollectible Account Receivable : Beban
To Trace = Menelusuri penghapusan piutang
Total Asset Turn Over = Perputaran total Under Applied Overhead : Overhead yang
harta dibebankan terlalu rendah
Total Asset To Debts Ratio = Ratio aktifa Unearned Revenue : Pendapatan diterima
terhadap utang dimuka
Unemployment Tax : Pajak pengurangan Vertical Analysist : Analisa Vertical
Unexpired : Belum kadaluwarsa Volume Variance : Penyimpangan dalam isi
Unfavorable Variance : Selisih merugikan Vouching : Biaya upah
Uniformity : Keseragaman Voucher Register : Pemeriksaan dokumen
dasar
Unissued Capital stock : Modal saham yang
belum beredar Modal saham yang belum Voucher : Dokumen
beredar
Voluntary Contribution : Simpanan
Unit Cost : Harga perunit sukarela
Unit Equivalent : Unit setara Istilah akuntansi di awali huruf W
Unit Of Output Depreciation : Penyusutan BAHASA INGGRIS BAHASA INDONESIA
dengan jumlah unut keluaran
Working Capital : Modal kerja
Unit Product Cost : Biaya unit produksi
Working In Process : Barang dalam proses
Unit Profit Graph : Grafik laba perunit
Working In Process Inventory : Persediaan
Unit Still In Process : Unit dalam Proses barang dalam proses
Unlimited Liabilities : Kewajiban tak terbatas Wages Expense : Pemeriksaan dokumen
dasar
Unqualied Opinion : Pendapatan Wajar
Wages Rate : Biaya upah
Unvoidable Cost : Biaya yang terhindarkan
Wages And Taxes Statement : Laporan upah
Useful Life : Masa Pengunaan dan pajak
Istilah akuntansi di awali huruf V Working Paper For Consolidated Balance
BAHASA INGGRIS BAHASA INDONESIA Sheet : Neraca lajur untuk neraca konsolidasi

Valuation Account : Perkiraan pernilaian Weighted Average : Metode rata-rata

terimbang
Value : Nilai
Weighted Average Method : Metode rata-
Value Added : Nilai tambah rata terimbang
Value Added Tax : Pajak Pertambahan working sheet : Neraca Lajur
Nilai
Working Paper : Kertas kerja
Value In Use : Nilai pengurangan
Write Off : Dihapuskan
Variable Cost : Biaya variabel
Write Off Method : Metode penghapusan
Variable Cost Ratio : Rasio biaya Variabel
Istilah akuntansi di awali huruf Y
Variable Efficiency Variance : Penyimpangan
effisiensi biaya variabel BAHASA INGGRIS BAHASA INDONESIA

Variance Analysist : Analisa selisih Yield = Metode penghapusan

Variance Analysist Report : Laporan analisa Yield Variance = Penyimpangan hasil

penyimpangan Zero Base Budgeting = Penganggaran atas
Verability : Daya uji dasar nol