Istilah-istilah dalam 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 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                                                = 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                                         = 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                                   = 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                                           = Laporan tahunan
• ASSET                                                           = 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                                                        = Pemerikasa keuangan
• AUDITING                                                       = Pemeriksaan keuangan
• AVERAGE METHOD                                       = Metode rata-rata

B
• BALANCE SHEET                                           = 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                                                      =  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                                                        = 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                                                        = 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                                                       = Gedung
• BUSINESS ENTITY                                         = Kesatuan usaha

C
• CAPITAL                                                         = 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                                                   = 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 (HPP)
• 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                                                     = Potongan ( 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                                         = Akuntansi Umum
• General Ledger                                               = Buku besar
• General Journal                                               = Jurnal umum
• General And Administrative Expense                = Biaya umum dan administrasi
• General Examination                                       = Pemeriksaan umum
• General Assigment                                          = Penegasan umum
• Government financial                                       = Keuangan penerintah
• Government accunting                                     = Akuntansi pemerintah
• Gross Method                                                 = Metode Kotor
• Gross loss                                                      = Rugi kotor
• Gross Profit                                                    = Laba kotor
• Gross Profit Analysist                                     = Analisa laba kotor
• Gross provfi metho                                         = 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                                            = iktisar 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