[756] Istilah-Istilah Akuntansi Dalam Bahasa Inggris Lengkap Dan Penjelasannya
![istilah akuntansi dalam bahasa inggris lengkap dan penjelasannya [756] Istilah-Istilah Akuntansi Dalam Bahasa Inggris Lengkap Dan Penjelasannya](https://lh3.googleusercontent.com/blogger_img_proxy/AEn0k_tNB5s-GnTYWdgmkLWVUu7yZhI63b57psr2QpczZE0kE-DTmj_whf3_w7Qwtmg8ylgbrOiLTWbgZbEEsI8rpKVeA1Y4ESX7jDT1zM2s2mJFt2NYj4Oo-UkBOQqkr0j5tjbOEGj45QyCjl2rT1iLl_UQ1XAOESyrOYQKxON_x88X0ZYd8wQCXIjlHl1Gl4edO5XMj_H_Myjf9_SALUkIAQWkINyaH8Kd2mMWx8M=s0-d)
Nah, bagi teman-teman yang ingin mencari -istilah akuntansi- dengan cepat atau spesifik, bisa menggunakan:
-
- Tombol F3 untuk laptop/PC, kemudian ketikan kata yang ingin ditemukan, dan
- Cari di halaman pada handphone anda kemudian ketikan istilah apa yang ingin dilihat bahasa indonesia atau bahasa inggrisnya. Contohnya ibarat berikut:
![istilah akuntansi dalam bahasa inggris lengkap dan penjelasannya [756] Istilah-Istilah Akuntansi Dalam Bahasa Inggris Lengkap Dan Penjelasannya](https://lh3.googleusercontent.com/blogger_img_proxy/AEn0k_sRjAlxs05TVVi4mgFJDUoOakgkJdo6pq8YXMxRW4Xh7dKPXAz__nMtG4O2YanJIX_Lt8hBd_74_mB6Uw7ozuIoQmXmjzATAC0o_Us5jtJARrrFU7b7vnq2eSDzWbC6M8Uv-J5t5pThdOrvvdCKR3TcYGLLpF3jgs0uCooRNOE_nl6khX9y5j2885UaAHSn2KZVlg=s0-d)
![istilah akuntansi dalam bahasa inggris lengkap dan penjelasannya [756] Istilah-Istilah Akuntansi Dalam Bahasa Inggris Lengkap Dan Penjelasannya](https://lh3.googleusercontent.com/blogger_img_proxy/AEn0k_stuJd7tz18n6Q8iKK1reIU2XCfKbF687GW_6lSR8wYRDRsur0_6tj2NZtG0fxFOUFI988-vGRogu1Tx_Pr_nQR2dRA4BjtdajZWd5NQA5CpqUU5wuPn8J-LbRUBTyzWECU0pqWedhKSx7Qi-YodyinzXilnAI8OGxNX86zfAJEUg=s0-d)
Demikian istilah-istilah akuntansi dalam bahasa inggris ini dilengkapi dengan artinya biar bisa bermanfaat bagi para pembaca semuanya. Sekian dan terimakasih banyak atas kunjungannya. 🙂
Kamus Akuntansi
| 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 pelengkap piutang |
| • ACCOUNTANT = | Akuntan |
| • ACCOUNTANT FEE EXPENSE = | Biaya akuntan |
| • ACCOUNTANT PUBLIC = | Akuntan publik |
| • ACCOUNTING = | Akuntasi |
| • 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 = | 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 pemeresaan |
| • AUDITOR ( islilahnya ) | Pemerikasa keuangan |
| • AUDITING = | Pemeriksaan keuangan |
| • AVERAGE METHOD = | Metode rata-rata |
| B | |
| • BALANCE SHEET ( arti istilahnya ) | Neraca |
| • BALANCE PER BANK = | Saldo berdasarkan bank |
| • BALANCE PER BOOK = | Saldo berdasarkan 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 manajemen 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 sehabis bunga dan pajak |
| • EARNING AFTER TAX = | Pendapatan sehabis pajak |
| • ECONOMIC LIFE = | Umur ekomoni |
| • ECONOMIC ORDER QUANTITY = | Jumlah pembelian optimal |
| • EMERGENCY WORKING CAPITAL = | Modal kerja darurat |
| • EMPLOYEE EARNING STATEMENT = | Laporan honor karyawan |
| • END OF MONTH TRIAL BALANCE = | Daftar saldo simpulan 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 keuntungan 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 bergotong-royong 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 alasannya ialah luar biasa |
| F | |
| • Fiscal Year = | Tahun pajak |
| • Fixed asset subsidiary ledge = | Buku pelengkap 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 = | 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 keuntungan kotor |
| • Gross provfi metho = | Metode keuntungan 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 sehabis pajak |
| • Income From Joint Venture = | Laba perjuangan patungan |
| • Income From Operation = | Laba usaha |
| • Income Sharing Agreement = | Persetujuan penbagian laba |
| • Income Statement = | Laporan rugi laba |
| • Income Statement Account = | Pendekatan keuntungan rugi |
| • Income Summary = | iktisar rugi laba |
| • Incremental cost = | Biaya tambahan |
| • Independent Auditor Report = | Laporan investigasi 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 perjuangan 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 umum |
| • 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 perjuangan 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 perjuangan 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 = | Nilai 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 materi baku |
| • Material in Control = | pengendalian materi baku |
| • Material in Process = | Bahan baku dalam proses |
| • Material ledger = | Buku besar materi baku |
| • Material Ledger Card = | Kartu materi baku |
| • Material Mix Variance = | Selisih komposisi bahan |
| • Material Price variance = | Penyimpangan harga materi baku |
| • Material Usage prince Variance = | Sesilsih harga pemakainan bahan |
| • Material Yield Variance = | Selisih hasil bahan |
| • Material Requisition = | Permintaan materi 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 higienis setelah pajak |
| • Net Loss = | Kerugian bersih |
| • Net Method = | Metode Bersih |
| • Net Profit = | Laba bersih |
| • Net Purchase = | Pembelian bersih |
| • Net Realizable Value = | Nilai higienis yang sanggup 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 honor bab 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 = | Akiva 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 obligasi |
| • Premium on stock = | Agio 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 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 masuk akal 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 = | Analisa rasio |
| • Ratio of Plant Asset to Long term Liability = | Perbandingan harga tetap dengan hutang jangka panjang. |
| • Raw Material = | Bahan mentah |
| • Raw Material Investory = | Persedianan materi mentah |
| • Raw Material Price Variance = | Penyimpangan harga materi mentah |
| • Realized Gross profit On Installment Sales = | Realiasai keuntungan 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 memiliki 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 balasan 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 keuntungan 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 materi 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 honor bab penjualan |
| • Sale Salaries Payable = | Hutang honor bab 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 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 keuntungan 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 honor 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 pembatalan puitang |
| • Uncollectible Account Receivable : | Beban pembatalan 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 | 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 keuntungan 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 |
Isitilah-istilah diatas telah dirangkum dari aneka macam sumber. Kurang lebihnya penulis mohon maaf, dan kalau pembaca ingin menambahkan istilah-istilah yang mungkin belum sepenuhnya lengkap ini bisa anda sampaikan di kolom komentar. Terimakasih 🙂
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