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ISTILAH AKUNTANSI Beban yang masih harus dibayar = accrued
expensed
Aktiva = asset Biaya angkut pembelian = freight in/transportation
Aktiva bersih = net asset in/carriage inward
Aktiva lancar = current assets Biaya angkut penjualan = freight out/transportation
Aktiva tetap = fixed assets out/carriage outward
Aktiva tetap berwujud = tangible fixed assets Bukti pembelian = purchase invoice
Aktiva tetap tidak berwujud = intangible fixed Bukti penjualan = sales invoice
assets Bukti-bukti dokumen = source of document
Akumulasi = accumulation Buku besar = ledger
Akumulasi penyusutan = accumulated depreciation Buku besar pembantu piutang = account receivable
Akumulasi penyusutan bangunan = accumulated subsidiary ledger
depreciation of building Buku besar pembantu utang = account payable
Akumulasi penyusutan kendaraan = accumulated subsidiary ledger
depreciation of vehicle Buku besar tambahan/pembantu = subsidiary ledger
Akumulasi penyusutan mesin = accumulated Buku besar umum = general ledger
depreciation of machinary Buku persediaan = stock ledger sheets
Akumulasi penyusutan peralatan = accumulated
depreciation of equipmen D
Akun = account Debitur = debtor
Akuntansi = accounting Debet = debt
Akuntansi anggaran = budgeting
Akuntansi biaya = cost accounting E
Akuntansi kemasyarakatan = social accounting Efek/surat berharga = marketable securities
Akuntansi keuangan = financial accounting
Akuntansi manajemen = management accounting F
Akuntansi pemerikasaan = auditing Faktur = invoice
Akuntansi pemerintahan = government accounting
Akuntansi perpajakan = tax accounting H
Arus kas = cash flow Hak atas kekayaan = equities
Asuransi bayar dimuka = prepaid insurance Hak cipta = copyright
Hak perolehan = historical cost/at cost
B Harga pokok penjualan = cost of goods sold
Bangunan = building
Barang dagangan = merchandise I
Barang siap jual = goods available for sale Iklan dibayar dimuka = prepaid advertising
Beban = expense Ikhtisar laba rugi = income summary
Beban administrasi dan umum = administrative and Investasi tambahan = additional investment
general expense
Beban asuransi = insurance expense J
Beban bunga = interest expense Jatuh tempo = maturity
Beban dibayar dimuka = prepaid expense Jurnal = Journal
Beban gaji = salaries expense Jurnal khusus = special journal
Beban iklan = advertise expense Jurnal koreksi = correction entries
Beban komisi = commission expense Jurnal pembalik = reversing entries
Beban luar usaha = non operating expense Jurnal penerimaan kas = cash receipt journal
Beban pajak = tax expense Jurnal pengeluaran kas = cash disbursement/cash
Beban penjualan = selling expense payment journal
Beban penyusutan = depreciation expense Jurnal penjualan = sales journal
Beban penyusutan kendaraan = depreciation Jurnal penutup = closing entries
expense of vehicle Jurnal penyesuaian = adjustment entries
Beban penyusutan peralatan = depreciation expense Jurnal umum = general entries
of equipment
Beban perlengkapan = supplies expense K
Beban sewa = rent expense Kartu persediaan = stock card
Beban usaha = operating expense Kartu piutang = debtors account
Kas di bank = cash in bank Pajak penghasilan = income tax
Kas di tangan = cash on hand Pembelian = purchases
Kekayaan = property Pembelian bersih = net purchase
Kekayaan bersih = net worth Pembukuan = book keeping
Kertas saham = worksheet Pembukuan berpasangan = double entry book
Keuntungan saham = dividend keeping
Kewajiban = liabilities Penafsiran = interpeting
Kewajiban jangka panjang = long term liabilities Pencatatan = recording
Kewajiban lancar/jangka pendek = current Pendapatan = income/revenue
liabilities Pendapatan bunga = interest income/revenue/earned
Konsep kesatuan usaha = business unit entity Pendapatan jasa = fees income
concept Pendapatan jasa diterima dimuka = unearned
Kredit = credit service revenue
Pendapatan komisi = commission revenue
L Pendapatan luar usaha = non operating revenue
Laba bersih = net income Pendapatan sewa = rent income/revenue
Laba ditahan = retained earnings Pendapatan sewa diterima dimuka = unearned rent
Laba kotor = gross profit Pendapatan usaha = operating revenue
Laba operasional = operating income Pendekatan neraca = balance sheet approach
Laba penjualan aktiva = gain on sale of assets Pengelompokan = classifying
Laba usaha = operating income Pengeluaran = expenditure
Laporan = report form Pengendalian persediaan = stock control
Laporan akuntansi = accounting statement Pengikhtisaran = summarizing
Laporan keuangan = financial statement Pengukuran = measuring
Laporan laba rugi = income statement Penjualan = sales
Penjualan bersih = net sales
M Penjualan kredit = sales on credit/credit sales
Merek dagang = trademark Penjualan tunai = cash sales
Mesin = machinary Penyusutan = depreciation
Modal = capital Peralatan = equipment
Modal akhir periode = ending capital Periode akuntansi = accounting period
Modal awal periode = beginning capital Periode fiskal = fiscal period
Modal pemilik = owner's equity Perlengkapan = supplies
Modal pinjaman = debt capital Persamaan dasar akuntansi = accounting equation
Modal saham = capital stock Persediaan akhir barang dagangan = ending
inventory/stock
N Persediaan awal barang dagangan = beginning
Nama akun = account title inventory/stock
Nama baik = goodwill Perusahaan dagang = commercial enterprise/trading
Neraca = balance sheet company
Neraca saldo = trial balance Perusahaan jasa = service enterprise
Neraca saldo setelah pentupan = post closing trial Perusahaan perorangan = proprietorship/ownership
balance Piutang bunga = interest receivable
Neraca saldo setelah penyesuaian = adjusted trial Piutang usaha = account receivables
balance Pos-pos neraca = balance sheet items
Nilai buku = book value Potongan dagang = trade discount
Nilai jatuh tempo = maturity value Potongan pembelian = purchase discount/discount
Nilai masa kini = current value received
Nilai residu = residual value Potongan penjualan = sales discount/discount
Nota debet/kredit = debt/credit memo allowed
Potongan tunai = cash discount
O Prive = drawing/withdrawl
Obligasi utang = bond payable
R
P Retur pembelian = purchase return
Pabrik = manufacturing Retur penjualan = sales return
Rugi bersih = net loss penurunan nilai persediaan
Rugi operasional = operating loss * ALLOWANCE METHOD ( artinya ) Metode cadangan
Rugi penjualan aktiva = loss on sale of assets * ALLOWANCE ACCOUNT = Perkiraan cadangan
* ALLOWANCE FOR BAD DEBT = Cadangan piutang tak
S
tertagih
Saham = stock
* ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan
Saldo akun = account balance
Saldo sisa = balance pitang ragu-ragu
Sewa dibayar dimuka = prepaid rent * ALLOWANCE FOR OVERVALUATION OF BRANCH
Sistem akuntansi = accounting system MERCHANDISE = Cadangan kenaikan harga barang
Sistem berkala/terus-menerus = perpetual system cabang
Suku bunga = interest rast * AMORTIZATION = Penyusutan atas harta tak berwujud
Syarat pembayaran = credit term * APPLIED FACTORY OVERHEAD COST = Biaya overhead
yang dibebankan
T
* ANNUAL REPORT ( istilah ) Laporan tahunan
Tanah = land
Tanda pemeriksaan = check mark * ASSET ( istilah ) Harta
Tata buku berpasangan = double entry * ASSET APPROACH = Pendekatan aktifa
Transaksi = transaction
* ACCOUNT = Perkiraan
U * ACCOUNT RECEIVABLE = Piutang Dagang
Utang = debt * ACCOUNT FROM = Bentuk Perkiraan
Utang bank = bank loan * ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
Utang bunga = interest payable
* ACCOUNT PAYABLE = Hutang Lancar
Utang gaji = salaries payable
* ACCOUNT PAYABLE LEDGER= Buku besar hutang
Utang hipotik = mortgage
Utang pajak = tax payable * ACCOUNT RECEIVABLE STATEMENT= Dartar piutang
usaha
W * Account Payable Subsidiary Ledger = Buku tambahan
Wesel bayar = notes payable piutang
Wesel tagih = notes receivable * ACCOUNTANT = Akuntan
* ACCOUNTANT FEE EXPENSE = Biaya akuntan
* ACCOUNTANT PUBLIC = Akuntan publik
* ACCOUNTING = Akuntasi
* ACCOUNTING ASSUMPTION = Asumsi akuntansi
* ACCOUNTING CYCLE = Sirklus akuntansi
* ACTUAL AMOUNT = Jumlah sesungguhnya * ACCOUNTING DATA = Data akuntansi
* ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya * ACCOUNTING DEPARTMENT = Departemen akuntansi
* ACTUAL FACTORY OVERHEAD = Beban overhead * ACCOUNTING EQUATION = Persaman akuntansi
sesungguhnya * ACCOUNTING INCOME = Laba akuntansi
* ACTUAL LIABILITY=Hutang nyata * ACCOUNTING INFORMATION = Informasi akuntansi
* ACTUAL PRICE= Harga sesungguhnya * ACCOUNTING INSTRUCTION = Intruksi akuntansi
* ACTUAL QUANTITY = Kwalitas sesungguhnya * ACCOUNTING MANAGEMENT = Manajement
* ADJUSTED BALANCE = Saldo setelah penyesuaian akuntansi
* ADJUSTED TRIAL BALANCE = Neraca saldo * ACCOUNTING METHOD = Metode akuntansi
penyesuaian * ACCOUNTING PERIOD = Periode akuntansi
* ADJUSTING ENTRIES = Ayat jurnal penyesuaian * ACCOUNTING PRINCIPLE = Akuntansi dasar
* ADDITIONAL COST ( istilahnya ) Biaya tambahan * ACCOUNTING PROCEDURE = Prosedur akuntansi
* ADVANCE FROM CUSTOMER = Uang muka langganan * ACCOUNTING RESPONSIBILITY = Akuntansi
* ADVANCE ACCOUNTING = Akuntansi lanjutan pertanggung jawaban
* ADVERTISING EXPENSE = Biaya iklan * ACCOUNTING SYSTEM = Sistem akuntansi
* ADVERSE OPINION = Pendapatan tidak wajar * ACCOUNTS INTER COMPANY = Rekening antar
* Allowance for inventory decline to market = Cadangan perusahan
* ACCRUED EXPENSE = Biaya yang akan di bayar * BUDGET FIXED = Anggaran tetap
* ACCRUED EXPENSE PAYABLE = Beban terhutang * BUDGET CYCLE = Siklus Anggaran
* ACCRUED PAYROLL PAYABLE = Utang gaji * BUDGET BALANCE SHEET = Anggaran neraca
* ACCRUED INTERS PAYABLE = Bunga terhutang * BY PRODUCT = Produksi sampingan
* ACCRUED REVENUE = Pendapatan yang akan diterima * BUILDING ( istilahnya ) Gedung
* ACCRUED TAX PAYABLE = Hutang pajak * BUSINESS ENTITY = Kesatuan usaha
* ACCRUED WAGES PAYABLE = Upah terhutang
* ACCUMULATED DEPLETION = Akumulasi deplesi * CAPITAL ( info intilah ) Modal
* ACCUMULATED DEPRECIATION = Akumulasi * CAPITAL STATEMENT = Laporan perubahan modal
penyusutan * CAPITAL STOCK = Modal saham
* ASSET ACCOUNT = Perkiranan harta * CASH = Kas
* AUDIT FEE = Pendapatan audit * CASH BUDGET = Anggaran kas
* ASSUME = Asumsi * CASH COUNT = Perhitungan kas
* AUDIT EXPENSE = Biaya audit * CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran
* AUDIT PROGRAMME = Program pemeriksaan kas
* AUDIT PROCESS = Proses pemeriksaan * CASH DISCOUNT = Potongan yang diberikan atas
* AUDIT PLANNING = Rencana pereiksaan pembayaran tunai
* AUDITOR ( islilahnya ) Pemerikasa keuangan * CASH FLOW ( info intilahnya ) Alur kas
* AUDITING = Pemeriksaan keuangan * CASH FLOW CYCLE = Siklus alur kas
* AVERAGE METHOD = Metode rata-rata * CASH IN BANK = Kas dalam bank/kas di bank
* CASH ON HAND = Kas di tangan
* CASH IN TRANSIT = Kas dalam perjalanan
* BALANCE SHEET ( arti istilahnya ) Neraca * CASH PAYMENT JOURNAL = Buku kas pengeluaran
* BALANCE PER BANK = Saldo menurut bank * CASH RECEIPT JOURNAL = Buku kas penerimaan
* BALANCE PER BOOK = Saldo menurut buku * CASH SALES = Penjualan tunai
* BALANCE SHEET ACCOUNT = Perkiraan neraca * CLOSING ENTRIES = Ayat jurnal penutup
* BALANCE AMOUNT = keseimbangan jumlah * COST = Biaya
* BANK PAYABLE = Hutang bank * COST ACCOUNTING = Akuntansi biaya
* BALANCE BEFORE LIQUIDATION = Saldo sebelum * COST OF GOODS AVAIBLE FOR SALES = Harga pokok
likuidasi barang tersedia untuk dijual
* BANK RECONCILIATION = Reconsiliasi bank * COST OF GOODS MANUFACTURED = Harga pokok
* BANK SERVICE CHARGE = Bedan administrasi bank produksi
* BANK STATEMENT = Rekening koran * COST OF SOLD = Harga pokok barang yang di jual
* BIN CARD ( artinya ) Kartu gudang * CURRENCY = Mata uang
* BASIC FINANCIAL STATEMENT = Laporan keuangan * CURRENCY ASSET = Harta lancar
pokok * CURRENCY LIABILITIES = Hutang jangka pendek
* BEGINNING BALANCE = Saldo awal
* BETTERMENT = Perbaikan * DEBIT NOTE = Nota debet
* BOOK VALUE = Nilai buku * DEBIT BALANCE = saldo debet
* BOOK VALUE OF ASSET = Nilai buku aktifa * DEDUCTION = Pengurangan
* BOOK VALUE PER SHARE = Nilai buku per saham * DEFECTIVE GOODS = Produk rusak
* BRANCH ( istilah akuntansi ) Cabang * DEFERRED GROS PROFIT ON REALIZATION = Laba kotar
* BRANCH MERCHANDISE = Barang dagangan cabang yang belum direalisasikan
* BRANCH PROFIT = Keuntungan cabang * DELIVERY EXPENSE = Biaya pengankutan
* BREAK EVENT = Pulang pokok * DEPOSIT SLIP = Bukti setoran
* BREAK EVEN PIONT = Titik pulang pokok * DEPRECIATION = Penyusutan
* BREAK EVEN SALES = Penjualan pulang pokok * DEPRECIATION EXPENSE = Biaya penusutan
* BUDGET ( arti istilahnya ) Anggaran * DETERMINING DEPRECIATION = Penetapan
* BUDGET VARIANCE = Selisih anggaran penyusutan
* BUDGET FLEXIBLE = Anggaran flexsibel * DIRECT COSTING = Penetapan biaya langsung
* DIRECT DEPARTMENT OVERHEAD EXPENSE = * EXTRA ORDINARY GAIN = pembelajan yang luar biasa
Beban/biaya overhead departemen lansungMiring * EXTRA ORDINARY LOSS = Kerugian yang luar biasa
* DIRECT EXPENSE = Biaya langsung * EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
* DIRECT LABOR COST BUTGET = Biaya anggaran buruh * EXTRA ORDINARY RETIREMENT = Penarikan aktiva
langsung sebab luar biasa
* DIRECT TAXES = Pajak langsung
* DIRECT WRITE OFF = Penghapusan langsung
* DISCOUNT = Potngan ( harga ) # Fiscal Year = Tahun pajak
* DISSOLUTION = Pembubaran # Fixed asset subsidiary ledge = Buku tambahan harta
* DIVIDEND STOCK = Deviden saham tetap
* DOUBLE ENTRY SYSTEM = Sistem pembukuan # Fixed asset turnover = Perputaran harta tetap
berpasangan # Fixed capital asset = Modal kerja tetap
* DRAFT ( info ) = Wesel # Fixed cast = Biaya tetap
* DUE DATE = Tanggal jatuh tempo # Fixed efficency variance = Penyimpangan effisiensi
yang tetap
* EARNED = Pendapatan # Fixed factory overhead = Overhead pabrik yang tetap
* EARNING AFTER INTEREST AND TAXES = Pendapatan # Flexible budget = Anggaran yang berubah-ubah
sesudah bunga dan pajak # Floor = Batasan bawah
* EARNING AFTER TAX = Pendapatan sesudah pajak # Flow of cost = Aliran biaya
* ECONOMIC LIFE = Umur ekomoni # Flow of document = Peredaran dokumen
* ECONOMIC ORDER QUANTITY = Jumlah pembelian # Flow of funds = Aliran dana
optimal # Flow of work = Peredaran kerja
* EMERGENCY WORKING CAPITAL = Modal kerja darurat # Flowchart = Daftar aliran
* EMPLOYEE EARNING STATEMENT = Laporan gaji # Fluctualing method = Metode fluktuasi
karyawan # Fluctuating fund = Dana berubah-ubah
* END OF MONTH TRIAL BALANCE = Daftar saldo akhir # Foot note = Catatan kaki
bulan # Forecast balance sheet = Ramalan neraca
* ENDING BALANCE = Saldo akhir # Forecast income statement = Taksiran rugi laba
* ENDING INVENTORY = Persediaan akhir # Form = Formulir
* ENTERTAIMENT EXPENSE = Biaya entertain # Four collumn ccount = Jurnal empat kolom
* ENTRY = Ayat # Fraud = kecurangan
* EQUIPMENT = Peralatan # Freight in = Ongkos angkut pembelian
* EQUITIES = Kekayaan # Freight on material purchasas = Beban angkut
* EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba pembelian bahan
atas anak perusahaan # Freight out = Ongkos angkut penjualan
* ESTIMATE VALUE = Nilai taksir # Funds = Dana
* ESTIMATED GROSS PROVIT = Taksiran laba kotor # Funds statement = Laporan sumber dan pengunan
* EVIDENCE = Bukti-bukti dana
* EXCEPT = Pengecualian # Furniture & fixture = Peralatan
* EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY # Fusion = Penggabungan
INTEREST = Selisih lebih harga pokok di atas nilai buku
* EXCESS VALUE = Nilai lebih * General Accounting = Aukuntansi Umum
* EXCHANGE RATE = Nilai tukar * General Ledger = Buku besar
* EXPECTED ACTUAL CAPACITY = Kapasitas yang * General Journal = Jurnal umum
sesungguhnya di harapkan * General And Administrative Expense = Biaya umum
* EXPECTED RATE OF RETURN = Tingkat pengembalian dan administrasi
yang diinginkan * General Examination = Pemeriksaan umum
* EXPIRED = Kadarluasa * General Assigment = Penegasan umum
* EXPENSE = Biaya * Government financial = Keuangan penerintah
* EXTERNAL AUDIT = Pemeriksaan ekternal * Government accunting = Akuntansi pemerintah
* Gross loss = Rugi kotor * Installment = Angguran atau cicilan
* Gross Profit Laba kotor * Installment Contract Receivable = Piutang penjualan
* Gross Profit Analysist = Analisa laba kotor cicilan
* Gross provfi metho = Metode laba kotor * Installment Method = Metode cicilan
* Gross Profit on sales = Laba kotor atas penjualan * Installment Payable = Hutang cicilan
* Gross Working Capital = modal kerja kotor * Installment Term Debt = Utang jangka menengah
* Group Code = Kode kelompok * Insurance Expense General = Biaya asuransi unum
* Go Publik Compony = Perusahan yang menjual saham * Insurance expense selling = Biaya asuransi penjualan
ke masyarakat * Intagible Asset = Aktiva tak berwujud
* Intangible Fixed Assets = Aktiva tetap tak berwujud
* Intercompany Loans = Pinjaman antar perusahan
* Heating and lighting expense = Biaya pemanasan dan * Interest = Bunga
penerangan * Interest Baering Note = Wesel berbunga
* Hidden Reserves = Cadangan rahasia * Interest Expense = Biaya bunga
* Historical cost Accounting = Harga perolehan historis * Interest Factor = Faktor bunga
* Historical cost = Biaya Historis * Interest Income = Pendapatan bunga
* Home office = kantor pusat * Interest ayable = Hutang bunga
* Horizon Analyst = Analisa mendatar * Interest Receivable = Piutang bunga
* Human Resource Accounting = Akuntansi sumber daya * Interim Statement = Laporan sementara
manusia * Internal Audit = Pemeriksan Intern
* Income = laba * Internal Auditor = Pemeriksan internal
* Income After Tax = Laba sesudah pajak * Internal Control = Pengawasan internal
* Income From Joint Venture = Laba usaha patungan * Internal Control Questioary = Pertanyaan
* Income From Operation = Laba usaha pengendalian Intern
* Income Sharing Agreement = Persetujuan penbagian * Internal Finacing = Pembiayan internal
laba * Inventory = Persediaan
* Income Statement = Laporan rugi laba * Inventory of Material = Persediaan Bahan Mentah
* Income Statement Account = Pendekatan laba rugi * Inventory Trun Over = Perputaran persediaan
* Income Summary = iktiar rugi laba * Inventory Valuation = Penilaian Persediaan
* Incremental cost = Biaya tambahan * Invesment In Fund = Investasi dalam dana
* Independent Auditor Report = Laporan pemeriksaan * Invesment In Bond = Investasi dalam obligasi
bebas * Invesment In Joint Venture = Investasi dalam usaha
* Indirect Expense = Biaya tak langsung patungan
* Indirect Departemental Expense = Biaya departemen * Invesment In Land = Investasi dalam bentuk tanah
tak langung * Invesment In life Insurance = Investasi dalam bentuk
* Indirect factory cost = Biaya pabrik tak langsung asuransi jiwa
* Indirect Labor = Tenaga kerja tak langsung * Invesment In Stock = Investasi saham
* Inderect Material = Bahan baku tak langsung * Investor = Orang yang menanamkan modal
* Indirect Operatiing Expense = Biaya usaha tak * Invoice = Faktur
langsung
* Individual Priprietorship = perusahan perorangan * Job order cost = Biaya pesanan
* Inflation = Inflansi * Job order cost sheet = Kartu biaya pesanan
* Information = informasi * Job order cost system = Sistem biaya pesanan
* Information System = Sistem informasi * Job time ticket = Kartu jam kerja
* Joint cost = Biaya gabungan
* Joint cost of capital = Biaya penggunan modal
* Initial Inventory = Persediaan awal bersama
* Initial Audit = Pemeriksaan awal/pertama kali * Joint product = Produksi gabungan
* Input Tax = Pajak masukan * Joint venture = Usaha patungan
* Installation Cost = Biaya instalasi atau pemasangan * Joint venture books = buku-buku usaha patungan
* Journal = Buku harian # Loss unit = Unit yang hilang
* Journal entry = Ayat-ayat jurnal # Lower cost or market = Harga beli atau harga pasar
* Journalizing = menjurnal/ penjurnalan yang lebih rendah
* Judgment sample = Sampel pertimbangan # Lumsump purchase = Pembelian secara bulat
# Labor = Tenaga kerja # Machine = Mesin

# Labor budget = Anggaran tenaga kerja # Maintenance Cost = Biaya pemeliharana
# Labor cost = biaya tenaga kerja # Maintenance Departement Butget = Anggaran
# Labor cost control = pengendalian biaya tenaga kerja departeman pemeliharan
# Labor cost report = Laporan biaya tenaga kerja # Maintenance Expense = Biaya pemeliharan
# Labor efficiency ratio = Rasio effiensi tenaga kerja # Management Accounting = Akuntansi manjemen
# Labor efficiency stasndar = Standar effisinsi tenaga # Management Advisory Service = Pelayanan Konsultasi
kerja perusahan
# Labor efficiency Variance = Selisih effiensi upah # Management Audit = Pemeriksaan manajemen
# Labor Fringe benefit = Pendapatan yang diterima # Management By Exception = Manjemen dengan
tenaga kerja pengecualian
# Labor performance report = Laporan pelaksanan kerja # Manufacturer = Pabrikan
# labor rate variance = Penyimpangan tarif tenaga kerja # Manufacturing Company = Perusahan pabrikan
# Land = Tanah # Manufacturing Cost = Biaya pabrikasi
# Land right = Hak atas tanah # Manufacturing Overhead = Overhead pabrik
# Last in first out ( LIFO ) = Masuk pertamakeluar # Markdown cancellation = Pembatalan penurunan
pertama harga
# Lease = Sewa # Market Rate = Harga pasar
# Lease agreement = Kontrak sewa guna # market Value = Harga pasar
# Leaseing = Sewa guna # Market Value At Split Off = Harga jual pada titik pisah
# Ledger = Buku besar # Market Value Of Rights = Harga jual hak beli saham
# Legal capital = Modal resmi # Market Value Of Stock Ex Right = Harga pasar saham
# Lessee = Pihak yang menyewakan guna barang tampa hak beli saham
# Lessor = Pihak yang menyewa guna barang
# letter of comments = Surat komentar # Marketable securities = surat berharga
# Letter of transmettal = Surat penyerangan # Marketing = Pemasaran
# Liabilities = Kewajiban # Marketing Department = Departemen pemasaran
# Limited liabilty = Tanggung jawab terbatas # Marketing Expense = Biaya pemasaran
# Liquidating deviden = Deviden likiudasi # Markup Cancellation = Pembatalan kenaikan harga
# liquidity = Kemampunan bayar hutang jangka pendek # Matching Cost With revenue = Penetapan pendapatan
# Long from report = Laporan akuntansi betuk panjang dan biaya
# Long run proof = Pengecekan jangka panjang # Material = Bahan baku
# Long term debets = Utang jangka panjang # Material Account = Perkiraan bahan baku
# long term debet to equity ratio = Rasio utang jangka # Material in Control = pengendalian bahan baku
panjang terhadap modal sendiri # Material in Process = Bahan baku dalam proses
# Long term investment = Investasi jangka panjang # Material ledger = Buku besar bahan baku
# Long term liabilities = Hutang jangka panjang # Material Ledger Card = Kartu bahan baku
# Loss = rugi # Material Mix Variance = Selisih komposisi bahan
# loss from operation = Rugi usaha # Material Price variance = Penyimpangan harga bahan
# Loss on realization = Realisasi kerugian baku
# Loss on reduction of inventory = Rugi penurunan nilai # Material Usage prince Variance = Sesilsih harga
persdiaan pemakainan bahan
# Loss on repossession = Rugi penarikan kembali # Material Yield Variance = Selisih hasil bahan
# loss on sale of invesment = Rugi penjualan investasi # Material Requisition = Permintaan bahan baku
# Loss on trade in = Rugi pertukaran # Medical Expense = Biaya pengobatan
# Merchandise Inventory = Persediaan barang dagangan * Open Item Statement = surat pernyatan elemen-
# Merchandise Inventory Turnover = Perputaran elemen terbuka
persedian barang dagangan * Operating Assets = Akifa atau modal oprasi
# Merchandise Shipment on Consigment = Pengiriman * Operating Expense = Biaya usaha
barang konsinyasi * Operating Sales Budget = Anggaran operasional
# Merchandise Company = Perusahan Dagang penjualan
# Mixed Account = Rekening campuran * Operating Transaction = Transaksi operasional
# Mixed Opinion = Pendapat Campuran * Opinion = Pendapat
# Mortgage Bond = Obligasi Hipotik * Opportunity Cost = Biaya kesempataan
# Mortgage Payable = Hutang hipotik * Ordering Cost = Biaya Pesanan
# Moving Average = Rata rata bergerak * Ordinary Repair = Reperasi luar biasa
* Organization Chart = Stuktur Ogranisasi
* National Association of Accounting = Asosiasi akuntan * Other General Expense = Biaya umum lainya
nasional * Other Longterm Liabilities = Hutang jangka panjang
* Natural Bussiness year = Tahun bisnis alami lainnya
* Negative Assurance = Jaminan negatif * Out Of Pocket Cost = Biaya kantong sendiri
* Net Asset = Aktifa bersih * Out Tax = Pajak keluaran
* Net earning =Pendapatan bersih * Outlay = Pengeluaran
* Net Income = Keuntungan bersih * Outstanding check = Cek beredar
* Net Income After Tax = Keuntungan bersih setelah * Out standing Stock = Saham yang beredar
pajak * Over Time = Lembur
* Net Loss = Kerugian bersih * Over All Cost Of Capital = Biaya penggunan modal
* Net Profit = Laba bersih Rata-rata
* Net Purchase = Pembelian bersih * Over Applied Factory Overhead = Kelebihan aplikasi
* Net Realizable Value Nilai bersih yang dapat overhead pabrik
direalisasikan * Over draft = Kelebihan penarikan
* Net Sales = Penjualan bersih * Over Stated = Terlalu tinggi
* Net Worth = Kekayan bersih * Owners Equity = Modal pemilik
* Nominal Accounts = Perkiraan nominal * Onnership Right = Hak pemilik perusahan.
* Nominal Value = Nilai nominal
* Normal Balance= istilah = Saldo normal
* Not Sufficient Fund = Dana tidak mencukupi # Partner in Charge = Partner utama
* Note Payable = Wesel bayar # Partnership =Persekutuan
* Note Receivable = Wesel tagih # Payable = Hutang
* Note of Financial Statement = Catatan atas laporan # Payable to Defaulting Sub souder = Hutang kepada
keuangan pemesanan saham
* Notice of Employment = Surat perjanjian kerja. # Payment = pembayaran
# Percentage Depletion = Deplesi persentase
# Perferred St0ck holder = Pemegang saham istimewa
* Observation of Inventory = Pengamatan persediaan # Performence Report = Laporan pelaksanaan
* Observation Of Inventory Taking = Pengamatan # Premium =Agio
perhitungan persediaan # Premium of Prepered Stock = agio Saham preferen
* Occupancy Cost = Biaya pendiaman atau penetapan # Premium on Bonds Payable = Agio olbigasi
* Office Equipment = Peralatan kantor # Premium on stock = Agoi saham
* Office Salaries Expense = Biaya gaji bagian kantor # Prepaid Advertising = Iklan dibayar dimuka
* Office Supplies = perlengkapan kantor # Prepaid expense = Biaya dibayar dimuka
* Office Supplies Expense = Biaya perlengkapan kantor # Prepaid Insurance = Asuransi dibayar dimuka
* One Time Voucher procedure = Prosedur pembuatan # prepaid Transportation = Transportation sewa dibayar
voucher sekaligus dimuka
* One Write System = Sistem sekali tulis # Prepayment = pembayaran dimuka
# Price Index = Indek harga yang mempunyai hubungan yang istimewa
# Primary working capital = Modal kerja perimer
# Process Cost = Biaya proses * Sefety Stock = Persediaan bersih
# Profssional Fess = pendapatan profesional * Safe Harbor Rule = Aturan perlindungan
# Profit = laba * Saleries Allowance = Tunjangan gaji
# Proforma = Proyeksi * Salary Expense = Beban gaji
# Progress Billing to Costomer = harga kontrak yang * Sale On Account = Penjualan kredit
difakturkan * Sales = Penjualan
# Property = Kekayan * Sales Budget = Anggran penjualan
# Property Tax = Pajak keayaan * Sales Discount = Potongan penjualan
# Purchase = pembelian * Sales Invoice = Faktur penjualan
# Purchase Discount = Potongan pembelian * Sales Journal = Buku harian penjualan
# Purchase Invoice = Faktur pembelian * Sales Mix Variance = Selesih komposisi
# Purchase journal = Buku harian pembelian * Sales order = Order penjualan
# Purchase Method = Metode pembelian * Sales Return = Retur penjualan
# Purchase order =Pesanan pembelian * Sales Salaries Expense = Biaya gaji bagian penjualan
# Purchase Requistion = Permintaan pembelian * Sale Salaries Payable = Hutang gaji bagian penjualan
* Sales Tax = Pajak penjualan
# Qualified Opinion = Pendapat wajar tanpa syarat * Salvage value = Nilai sisa
# Quick Ratio = Ratio aktiva tunai * Sample Risk = Resiko penarikan contoh
* Schedule Of Account Payable = Daftar hutang
* R & D Cost = Biaya riset dan pengembangan * Schedule Of Account Receivable = Daftar piutang
* Rate of Return = Tingkat pengembalian * Schedule Of Factory overhead = Daftar overhead
* Rate of Return on Net Worth = Rentabilitas modal pabrik
sendiri * Scrap Value = Nilai barang sisa
* Ratio Analysist = analsa ratio * Seasonal Working Capital = Modal kerja musiman
* Ratio of Plant Asset to Long term Liability = * Secured Bond = Obligasi yang dijamin
Perbandingan harga tetap dengan hutang jangka * Selling Expense = Biaya penjualan
panjang. * Semifixed Cost = Biaya semi tetap
* Raw Material = Bahan mentah * Separable Cost = Biaya tambahan
* Raw Material Investory = Persedianan bahan mentah * Separation Report = Laporan pemberhentian
* Raw Material Price Variance = Penyimpangan harga * Service Firm = Perusahan Jasa
bahan mentah * Set Up Cost = Biaya Pesanan
* Realized Gross profit On Installment Sales = Realiasai * Share holder = Pemegang saham
laba kotor * Shipment On Installment sales = Pengiriman barang
* Re Arrangement = penyusunan kembali cicilan
* Receivable = Piutang * Short Form Report = Laporan akuntansi bentuk
* Receivable Collection Budget =Budget pengumpulan pendek
piutang * Shut Down Point = Titik penutupan usaha
* Receivable Trun Over = Perputaran piutang * Significant = Penting cukup berarti
* Receivable Write Off = Penghapusan piutang * Simple Average Of Cost = Metode rata-rata sederhana
* Receiving Account = Laporan penerimaan barang * Single Bookkeeping = Tata buku tunggal
* Reciprocal Account = Perkiraan berlawanan * Single entery System = Sistem Pembukuan tunggal
* Recovable From Insurance Companies = Piutang * Single step = Langkah tunggal
kepada asuransi * Sinking Fund = Dana pelunasan / dana pembayaran
* Redemption of bound = Penghentian obligasi * Slush Fund = Dana taktis
* Redemption value = Nilai penarikan * Social Benefit = Manfaat sosial
* Refference = Petunjuk * Sole Proprietorship = Persahan perseorangan
* Registered Bonds = Daftar obligasi * Sound Value = Nilai sehat
* Related Partty transaction = Transaksi dengan pihak
# T Account = Perkiraan bentuk T
# Tangible Asset = Harta berwujud * Unadjusted Trial Balance : Neraca percobaan yang
# Tangible Fixed Asset = Aktiva tetap berwujud belum disesuaikan
# Tax Acoounting = Akuntansi perpajakan * Unearned Income : Sewa diterima dimuka
# Tax Deduction = Pengurangan Pajak * Uncertainties : Ketidak pastian
# Tax Invoice = Faktur pajak * Uncollectible Account : Beban penghapusan puitang
# Tax Return Statement = Surat pemberitahuan pajak * Uncollectible Account Receivable : Beban
# Taxable Firm = Pengusaha kena pajak penghapusan piutang
# Taxable Income = Pendapatan kena pajak * Under Applied Overhead : Overhead yang dibebankan
# Taxes Expense = Biaya pajak terlalu rendah
# Taxes Holiday = Pembebasan pajak * Unearned Revenue : Pendapatan diterima dimuka
# Taxes payable = Hutang pajak * Unemployment Tax : Pajak pengurangan
# Taxes Rate = Tarif pajak * Unexpired : Belum kadaluwarsa
# Taxes Return = Pajak yang dikembalikan * Unfavorable Variance : Selisih merugikan
# Temporary Investment = Investasi sementara * Uniformity : Keseragaman
# Temporary Proprietorship = Perkiraan pemilikan * Unissued Capital stock : Modal saham yang belum
sementara beredar
# Tender Offer = Penawaran dagang * Unit Cost : Harga perunit
# Term Compliance = UJi ketaatan * Unit Equivalent : Unit setara
# The old & New Balance Proof = Pengecekan saldo awal * Unit Of Output Depreciation : Penyusutan dengan
dan akhir jumlah unut keluaran
# Theoritical Capacity = Kapasitas secara teoritis * Unit Product Cost : Biaya unit produksi
# Three Variance Method = Metode tiga penyimpangan * Unit Profit Graph : Grafik laba perunit
# Tickmarks = Tanda pemeriksaan * Unit Still In Process : Unit dalam Proses
# Time Value of Money = Nilai waktu dari pada uang * Unlimited Liabilities : Kewajiban tak terbatas
# Timing Diffrence = Perbedaan waktu * Unqualied Opinion : Pendapatan Wajar
# To Compare = Membandingkan * Unvoidable Cost : Biaya yang terhindarkan
# To Trace = Menelusuri * Useful Life : Masa Pengunaan
# Total Asset Turn Over = Perputaran total harta
# Total Asset To Debts Ratio = Ratio aktifa terhadap # Valuation Account : Perkiraan pernilaian
utang # Value : Nilai
# Tracks = Taksiran # Value Added : Nilai tambah
# Trade Discounts = Potongan perdagangan # Value Added Tax : Pajak Pertambahan Nilai
# Trande In = Tukar tambah # Value In Use : Nilai pengurangan
# Trade Mark = Merk Dagang # Variable Cost : Biaya variabel
# Traveling Expense = Biaya perjalan # Variable Cost Ratio : Rasio biaya Variabel
# Treasurer = Pejabat keuangan # Variable Efficiency Variance : Penyimpangan effisiensi
# Treasury Bill = Surat hutang jangka panjang biaya variabel
# Treasury Departement = Departemen keuangan # Variance Analysist : Analisa selisih
# Trent Analyst = Analysa pengembangan dari waktu ke # Variance Analysist Report : Laporan analisa
waktu penyimpangan
# Trial Balance = Neraca saldo # Verability : Daya uji
# Trouble Debt Restructuring = Penataan kembali utang # Vertical Analysist : Analisa Vertical
yang macet # Volume Variance : Penyimpangan dalam isi
# Trust Fund = Dana perwakilan # Vouching : Biaya upah
# Turn Over = Perputaran # Voucher Register : Pemeriksaan dokumen dasar
# Two bin System = Sistem dua bin # Voucher : Dokumen
# Two collumn Account = Perkiraan dua kolom # Voluntary Contribution : Simpanan sukarela
# Two collumn Journal = Dua kolom jurnal
# Two Variance Method = Metode dua penyimpangan * Working Capital : Modal kerja
* Working In Process : Barang dalam proses terimbang
* Working In Process Inventory : Persediaan barang * working sheet : Neraca Lajur
dalam proses * Working Paper : Kertas kerja
* Wages Expense : Pemeriksaan dokumen dasar * Write Off : Dihapuskan
* Wages Rate : Biaya upah * Write Off Method : Metode penghapusan
* Wages And Taxes Statement : Laporan upah dan pajak
* Working Paper For Consolidated Balance Sheet : * Yield = Metode penghapusan
Neraca lajur untuk neraca konsolidasi * Yield Variance = Penyimpangan hasil
* Weighted Average : Metode rata-rata terimbang * Zero Base Budgeting = Penganggaran atas dasar nol
* Weighted Average Method : Metode rata-rata

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# Labor = Tenaga kerja # Machine = Mesin

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