Istilah-Istilah Akuntansi (sebagian)

Berikut saya tampilkan sebagian istilah-istilah akuntansi sebagai informasi penambah pengetahuan yang disarikan dari berbagai sumber, semoga bermanfaat!

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 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 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 market = Cadangan penurunan nilai persediaan
• • ALLOWANCE METHOD ( artinya ) Metode cadangan
• • ALLOWANCE ACCOUNT = Perkiraan cadangan
• • ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
• • ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
• • ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
• • AMORTIZATION = Penyusutan atas harta tak berwujud
• • APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
• • 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
• • CASH DISCOUNT = Potongan yang diberikan atas 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 SALES = Harga pokok barang tersedia untuk dijual
• • COST OF GOODS MANUFACTURED = Harga pokok produksi
• • COST OF GOODS SOLD = Harga pokok barang yang di jual (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 REALIZATION = Laba kotar yang belum 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 EXPENSE = Beban/biaya overhead departemen 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 TAXES = Pendapatan sesudah bunga dan 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 SUBSIDIARY COMPANY = Laba atas anak perusahaan
• • ESTIMATE VALUE = Nilai taksir
• • ESTIMATED GROSS PROVIT = Taksiran laba kotor
• • EVIDENCE = Bukti-bukti
• • EXCEPT = Pengecualian
• • EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
• • EXCESS VALUE = Nilai lebih
• • EXCHANGE RATE = Nilai tukar
• • EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
• • EXPECTED RATE OF RETURN = Tingkat pengembalian yang 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
• • Funds statement = Laporan sumber dan pengunan dana
• • Furniture & fixture = Peralatan
• • Fusion = Penggabungan

G

• • General Accounting = Aukuntansi 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 = Metode laba kotor
• • Gross Profit on sales = Laba kotor atas penjualan
• • Gross Working Capital = modal kerja kotor
• • Group Code = Kode kelompok
• • Go Publik Compony = Perusahan yang menjual saham ke masyarakat

H

• • 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

• • 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 Priprietorship = perusahan perorangan
• • Inflation = Inflansi
• • Information = informasi
• • Information System = Sistem informasi
• • Initial Inventory = Persediaan awal
• • Initial Audit = Pemeriksaan awal/pertama kali
• • Input Tax = Pajak masukan
• • Installation Cost = Biaya instalasi atau pemasangan
• • Installment = Angguran atau cicilan
• • Installment Contract Receivable = Piutang penjualan cicilan
• • Installment Method = Metode cicilan
• • Installment Payable = Hutang cicilan
• • Installment Term Debt = Utang jangka menengah
• • Insurance Expense General = Biaya asuransi unum
• • Insurance expense selling = Biaya asuransi penjualan
• • Intagible Asset = Aktiva tak berwujud
• • Intangible Fixed Assets = Aktiva tetap tak berwujud
• • Intercompany Loans = Pinjaman antar perusahan
• • Interest = Bunga
• • Interest Baering Note = Wesel berbunga
• • Interest Expense = Biaya bunga
• • Interest Factor = Faktor bunga
• • Interest Income = Pendapatan bunga
• • Interest ayable = Hutang bunga
• • Interest Receivable = Piutang bunga
• • Interim Statement = Laporan sementara
• • Internal Audit = Pemeriksan Intern
• • Internal Auditor = Pemeriksan internal
• • Internal Control = Pengawasan internal
• • Internal Control Questioary = Pertanyaan pengendalian Intern
• • Internal Finacing = Pembiayan internal
• • Inventory = Persediaan
• • Inventory Balance = Saldo Persedian
• • Inventory of Material = Persediaan Bahan Mentah
• • Inventory Trun Over = Perputaran persediaan
• • Inventory Valuation = Penilaian Persediaan
• • Invesment In Fund = Investasi dalam dana
• • Invesment In Bond = Investasi dalam obligasi
• • Invesment In Joint Venture = Investasi dalam usaha patungan
• • Invesment In Land = Investasi dalam bentuk tanah
• • Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
• • Invesment In Stock = Investasi saham
• • Investor = Orang yang menanamkan modal
• • Invoice = Faktur

J

• • Job order cost = Biaya pesanan
• • Job order cost sheet = Kartu biaya pesanan
• • 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

• • 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
• • 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

• • 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
• • 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

• • 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.

O

• • Observation of Inventory = Pengamatan persediaan
• • Observation Of Inventory Taking = Pengamatan perhitungan persediaan
• • Occupancy Cost = Biaya pendiaman atau penetapan
• • Office Equipment = Peralatan kantor
• • Office Salaries Expense = Biaya gaji bagian kantor
• • Office Supplies = perlengkapan kantor
• • Office Supplies Expense = Biaya perlengkapan kantor
• • One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
• • One Write System = Sistem sekali tulis
• • Open Item Statement = surat pernyatan elemen-elemen terbuka
• • Operating Assets = Akifa atau modal oprasi
• • Operating Expense = Biaya usaha
• • 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.

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 olbigasi
• • Premium on stock = Agoi saham
• • Prepaid Advertising = Iklan dibayar dimuka
• • Prepaid expense = Biaya dibayar dimuka
• • Prepaid Insurance = Asuransi dibayar dimuka
• • prepaid Transportation = Transportation sewa dibayar 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 keayaan
• • 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 Liability = Perbandingan harga tetap dengan 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 Sales = Realiasai laba kotor
• • 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
• • Related Partty transaction = Transaksi dengan pihak yang 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
• • Required Rate of Return = Tingkat pengembalian yang di inginkan
• • Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan
• • Residual Value = Nilai sisa
• • Responsibility Accounting = Akuntansi pertanggung jawaban
• • Responsibility Center = Pusat pertanggung jawaban
• • Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali
• • Restrition of Diveden = Pembatasan deviden
• • Retail Lifo Inventory Method = Metode harga eceran
• • Retail Merchandsing = barang dagangan dijual dengan 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 = 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
• • 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 = Persahan 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 Capital = Laporan perubahan modal kerja
• • 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 Fund = Laporan sumber dan penggunaan dana
• • Step Method = Metode alokasi bertahap
• • Stock Outstanding = Pertukaran saham
• • Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
• • Stock Right = pemegang saham
• • Stock Rigth Outstanding = Rapat pemegang saham
• • Stock Convertion = Dana penarikan saham
• • Stock Holder Meeting = Rapat pemegang saham
• • 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

• • 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
• • 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
• • 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

• • 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

• • Valuation Account : Perkiraan pernilaian
• • Value : Nilai
• • Value Added : Nilai tambah
• • Value Added Tax : Pajak Pertambahan Nilai
• • Value In Use : Nilai pengurangan
• • Variable Cost : Biaya variabel
• • Variable Cost Ratio : Rasio biaya Variabel
• • Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
• • Variance Analysist : Analisa selisih
• • 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 Sheet : Neraca lajur untuk neraca 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