Istilah akuntansi di awali huruf A
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 = | Akuntansi |
| ACCOUNTING ASSUMPTION = | Asumsi akuntansi |
| ACCOUNTING CYCLE = | Siklus akuntansi |
| ACCOUNTING DATA = | Data akuntansi |
| ACCOUNTING DEPARTMENT = | Departemen akuntansi |
| ACCOUNTING EQUATION = | Persaman akuntansi |
| ACCOUNTING INCOME = | Laba akuntansi |
| ACCOUNTING INFORMATION = | Informasi akuntansi |
| ACCOUNTING INSTRUCTION = | Intruksi akuntansi |
| ACCOUNTING MANAGEMENT = | Manajemen akuntansi |
| ACCOUNTING METHOD = | Metode akuntansi |
| ACCOUNTING PERIOD = | Periode akuntansi |
| ACCOUNTING PRINCIPLE = | Akuntansi dasar |
| ACCOUNTING PROCEDURE = | Prosedur akuntansi |
| ACCOUNTING RESPONSIBILITY = | Akuntansi pertanggung jawaban |
| ACCOUNTING SYSTEM = | Sistem akuntansi |
| ACCOUNTS INTER COMPANY = | Rekening antar perusahan |
| ACCRUED EXPENSE = | Biaya yang akan di bayar |
| ACCRUED EXPENSE PAYABLE = | Beban terhutang |
| ACCRUED PAYROLL PAYABLE = | Utang gaji |
| ACCRUED INTERS PAYABLE = | Bunga terhutang |
| ACCRUED REVENUE = | Pendapatan yang akan diterima |
| ACCRUED TAX PAYABLE = | Hutang pajak |
| ACCRUED WAGES PAYABLE = | Upah terhutang |
| ACCUMULATED DEPLETION = | Akumulasi deplesi |
| ACCUMULATED DEPRECIATION = | Akumulasi penyusutan |
| ACTUAL AMOUNT = | Jumlah sesungguhnya |
| ACTUAL COST ( arti islilahnya ) | Biaya sesungguhnya |
| ACTUAL FACTORY OVERHEAD = | Beban overhead sesungguhnya |
| ACTUAL LIABILITY = | Hutang nyata |
| ACTUAL PRICE = | Harga sesungguhnya |
| ACTUAL QUANTITY = | Kwalitas sesungguhnya |
| ADJUSTED BALANCE = | Saldo setelah penyesuaian |
| ADJUSTED TRIAL BALANCE = | Neraca saldo penyesuaian |
| ADJUSTING ENTRIES = | Ayat jurnal penyesuaian |
| ADDITIONAL COST ( istilahnya ) | Biaya tambahan |
| ADVANCE FROM CUSTOMER = | Uang muka langganan |
| ADVANCE ACCOUNTING = | Akuntansi lanjutan |
| ADVERTISING EXPENSE = | Biaya iklan |
| ADVERSE OPINION = | Pendapatan tidak wajar |
| Allowance for inventory decline to market = | Cadangan penurunan nilai persediaan |
| ALLOWANCE METHOD ( artinya ) | Metode cadangan |
| ALLOWANCE ACCOUNT = | Perkiraan cadangan |
| ALLOWANCE FOR BAD DEBT = | Cadangan piutang tak tertagih |
| ALLOWANCE FOR DOUBT FULL ACCOUNT = | Cadangan pitang ragu-ragu |
| ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = | Cadangan kenaikan harga barang cabang |
| AMORTIZATION = | Penyusutan atas harta tak berwujud |
| APPLIED FACTORY OVERHEAD COST = | Biaya overhead yang dibebankan |
| ANNUAL REPORT ( istilah ) | Laporan tahunan |
| ASSET ( istilah ) | Harta |
| ASSET APPROACH = | Pendekatan aktifa |
| ASSET ACCOUNT = | Perkiranan harta |
| AUDIT FEE = | Pendapatan audit |
| ASSUME = | Asumsi |
| AUDIT EXPENSE = | Biaya audit |
| AUDIT PROGRAMME = | Program pemeriksaan |
| AUDIT PROCESS = | Proses pemeriksaan |
| AUDIT PLANNING = | Rencana pemeresaan |
| AUDITOR ( islilahnya ) | Pemerikasa keuangan |
| AUDITING = | Pemeriksaan keuangan |
| AVERAGE METHOD = | Metode rata-rata |
Istilah akuntansi di awali huruf B
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
|
| BALANCE SHEET ( arti istilahnya ) | Neraca |
| BALANCE PER BANK = | Saldo menurut bank |
| BALANCE PER BOOK = | Saldo menurut buku |
| BALANCE SHEET ACCOUNT = | Perkiraan neraca |
| BALANCE AMOUNT = | Keseimbangan jumlah |
| BANK PAYABLE = | Hutang bank |
| BALANCE BEFORE LIQUIDATION = | Saldo sebelum likuidasi |
| BANK RECONCILIATION = | Reconsiliasi bank |
| BANK SERVICE CHARGE = | Bedan administrasi bank |
| BANK STATEMENT = | Rekening koran |
| BIN CARD ( artinya ) | Kartu gudang |
| BASIC FINANCIAL STATEMENT = | Laporan keuangan pokok |
| BEGINNING BALANCE = | Saldo awal |
| BETTERMENT = | Perbaikan |
| BOOK VALUE = | Nilai buku |
| BOOK VALUE OF ASSET = | Nilai buku aktifa |
| BOOK VALUE PER SHARE = | Nilai buku per saham |
| BRANCH ( istilah akuntansi ) | Cabang |
| BRANCH MERCHANDISE = | Barang dagangan cabang |
| BRANCH PROFIT = | Keuntungan cabang |
| BREAK EVENT = | Pulang pokok |
| BREAK EVEN PIONT = | Titik pulang pokok |
| BREAK EVEN SALES = | Penjualan pulang pokok |
| BUDGET ( arti istilahnya ) | Anggaran |
| BUDGET VARIANCE = | Selisih anggaran |
| BUDGET FLEXIBLE = | Anggaran flexsibel |
| BUDGET FIXED = | Anggaran tetap |
| BUDGET CYCLE = | Siklus Anggaran |
| BUDGET BALANCE SHEET = | Anggaran neraca |
| BY PRODUCT = | Produksi sampingan |
| BUILDING ( istilahnya ) | Gedung |
| BUSINESS ENTITY = | Kesatuan usaha |
Istilah akuntansi di awali huruf C
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
|
| 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 ( info intilahnya ) | Alur kas |
| CASH FLOW CYCLE = | Siklus alur kas |
| CASH IN BANK = | Kas dalam bank/kas di bank |
| CASH ON HAND = | Kas di tangan |
| CASH IN TRANSIT = | Kas dalam perjalanan |
| CASH PAYMENT JOURNAL = | Buku kas pengeluaran |
| CASH RECEIPT JOURNAL = | Buku kas penerimaan |
| CASH SALES = | Penjualan tunai |
| CLOSING ENTRIES = | Ayat jurnal penutup |
| COST = | Biaya |
| COST ACCOUNTING = | Akuntansi biaya |
| COST OF GOODS AVAIBLE FOR SALES = | Harga pokok barang tersedia untuk dijual |
| COST OF GOODS MANUFACTURED = | Harga pokok produksi |
| COST OF GOODS SOLD = | Harga pokok barang yang di jual (Harga Pokok Penjualan) |
| CURRENCY = | Mata uang |
| CURRENCY ASSET = | Harta lancar |
| CURRENCY LIABILITIES = | Hutang jangka pendek |
Istilah akuntansi di awali huruf D
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 pengangkutan |
| DEPOSIT SLIP = | Bukti setoran |
| DEPRECIATION = | Penyusutan |
| DEPRECIATION EXPENSE = | Biaya penyusutan |
| DETERMINING DEPRECIATION = | Penetapan penyusutan |
| DIRECT COSTING = | Penetapan biaya langsung |
| DIRECT DEPARTMENT OVERHEAD EXPENSE = | Beban/biaya overhead departemen lansung |
| DIRECT EXPENSE = | Biaya langsung |
| DIRECT LABOR COST BUTGET = | Biaya anggaran buruh langsung |
| DIRECT TAXES = | Pajak langsung |
| DIRECT WRITE OFF = | Penghapusan langsung |
| DISCOUNT = | Potngan (harga) |
| DISSOLUTION = | Pembubaran |
| DIVIDEND STOCK = | Deviden saham |
| DOUBLE ENTRY SYSTEM = | Sistem pembukuan berpasangan |
| DRAFT ( info ) = | Wesel |
| DUE DATE = | Tanggal jatuh tempo |
Istilah akuntansi di awali huruf E
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf F
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf G
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf H
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf I
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 (Persero) |
| Inflation = | Inflasi |
| Information = | informasi |
| Information System = | Sistem informasi |
| Initial Inventory = | Persediaan awal |
| Initial Audit = | Pemeriksaan awal/pertama kali |
| Input Tax = | Pajak masukan |
| Installation Cost = | Biaya instalasi atau pemasangan |
| Installment = | Angguran atau cicilan |
| Installment Contract Receivable = | Piutang penjualan cicilan |
| Installment Method = | Metode cicilan |
| Installment Payable = | Hutang cicilan |
| Installment Term Debt = | Utang jangka menengah |
| Insurance Expense General = | Biaya asuransi umum |
| Insurance expense selling = | Biaya asuransi penjualan |
| Intagible Asset = | Aktiva tak berwujud |
| Intangible Fixed Assets = | Aktiva tetap tak berwujud |
| Intercompany Loans = | Pinjaman antar perusahan |
| Interest = | Bunga |
| Interest Baering Note = | Wesel berbunga |
| Interest Expense = | Biaya bunga |
| Interest Factor = | Faktor bunga |
| Interest Income = | Pendapatan bunga |
| Interest ayable = | Hutang bunga |
| Interest Receivable = | Piutang bunga |
| Interim Statement = | Laporan sementara |
| Internal Audit = | Pemeriksan Intern |
| Internal Auditor = | Pemeriksan internal |
| Internal Control = | Pengawasan internal |
| Internal Control Questioary = | Pertanyaan pengendalian Intern |
| Internal Finacing = | Pembiayan internal |
| Inventory = | Persediaan |
| Inventory Balance = | Saldo Persedian |
| Inventory of Material = | Persediaan Bahan Mentah |
| Inventory Trun Over = | Perputaran persediaan |
| Inventory Valuation = | Penilaian Persediaan |
| Invesment In Fund = | Investasi dalam dana |
| Invesment In Bond = | Investasi dalam obligasi |
| Invesment In Joint Venture = | Investasi dalam 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 |
Istilah akuntansi di awali huruf J
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf L
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
|
| 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 |
Istilah akuntansi di awali huruf M
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Machine = | Mesin |
| Maintenance Cost = | Biaya pemeliharana |
| Maintenance Departement Butget = | Anggaran departeman pemeliharan |
| Maintenance Expense = | Biaya pemeliharan |
| Management Accounting = | Akuntansi manjemen |
| Management Advisory Service = | Pelayanan Konsultasi perusahan |
| Management Audit = | Pemeriksaan manajemen |
| Management By Exception = | Manjemen dengan pengecualian |
| Manufacturer = | Pabrikan |
| Manufacturing Company = | Perusahan pabrikan |
| Manufacturing Cost = | Biaya pabrikasi |
| Manufacturing Overhead = | Overhead pabrik |
| Markdown cancellation = | Pembatalan penurunan harga |
| Market Rate = | Harga pasar |
| market Value = | Nilai pasar |
| Market Value At Split Off = | Harga jual pada titik pisah |
| Market Value Of Rights = | Harga jual hak beli saham |
| Market Value Of Stock Ex Right = | Harga pasar saham tampa hak beli saham |
| Marketable securities = | surat berharga |
| Marketing = | Pemasaran |
| Marketing Department = | Departemen pemasaran |
| Marketing Expense = | Biaya pemasaran |
| Markup Cancellation = | Pembatalan kenaikan harga |
| Matching Cost With revenue = | Penetapan pendapatan dan biaya |
| Material = | Bahan baku |
| Material Account = | Perkiraan 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 |
Istilah akuntansi di awali huruf N
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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. |
Istilah akuntansi di awali huruf O
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 = | Akiva atau modal oprasi |
| Operating Expense = | Biaya usaha |
| Operating Sales Budget = | Anggaran operasional penjualan |
| Operating Transaction = | Transaksi operasional |
| Opinion = | Pendapat |
| Opportunity Cost = | Biaya kesempataan |
| Ordering Cost = | Biaya Pesanan |
| Ordinary Repair = | Reperasi luar biasa |
| Organization Chart = | Stuktur Ogranisasi |
| Other General Expense = | Biaya umum lainya |
| Other Longterm Liabilities = | Hutang jangka panjang lainnya |
| Out Of Pocket Cost = | Biaya kantong sendiri |
| Out Tax = | Pajak keluaran |
| Outlay = | Pengeluaran |
| Outstanding check = | Cek beredar |
| Out standing Stock = | Saham yang beredar |
| Over Time = | Lembur |
| Over All Cost Of Capital = | Biaya penggunan modal Rata-rata |
| Over Applied Factory Overhead = | Kelebihan aplikasi overhead pabrik |
| Over draft = | Kelebihan penarikan |
| Over Stated = | Terlalu tinggi |
| Owners Equity = | Modal pemilik |
| Onnership Right = | Hak pemilik perusahan. |
Istilah akuntansi di awali huruf P
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Partner in Charge = | Partner utama |
| Partnership = | Persekutuan |
| Payable = | Hutang |
| Payable to Defaulting Sub souder = | Hutang kepada pemesanan saham |
| Payment = | pembayaran |
| Percentage Depletion = | Deplesi persentase |
| Perferred St0ck holder = | Pemegang saham istimewa |
| Performence Report = | Laporan pelaksanaan |
| Premium = | Agio |
| Premium of Prepered Stock = | Agio saham preferen |
| Premium on Bonds Payable = | Agio obligasi |
| Premium on stock = | Agio saham |
| Prepaid Advertising = | Iklan dibayar dimuka |
| Prepaid expense = | Biaya dibayar dimuka |
| Prepaid Insurance = | Asuransi dibayar dimuka |
| prepaid Transportation = | Transportation sewa dibayar dimuka |
| Prepayment = | Pembayaran dimuka |
| Price Index = | Indek harga |
| Primary working capital = | Modal kerja perimer |
| Process Cost = | Biaya proses |
| Profssional Fess = | Pendapatan profesional |
| Profit = | Laba |
| Proforma = | Proyeksi |
| Progress Billing to Costomer = | Harga kontrak yang difakturkan |
| Property = | Kekayan |
| Property Tax = | Pajak kekayaan |
| Purchase = | Pembelian |
| Purchase Discount = | Potongan pembelian |
| Purchase Invoice = | Faktur pembelian |
| Purchase journal = | Buku harian pembelian |
| Purchase Method = | Metode pembelian |
| Purchase order = | Pesanan pembelian |
| Purchase Requistion = | Permintaan pembelian |
Istilah akuntansi di awali huruf Q
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Qualified Opinion = | Pendapat wajar tanpa syarat |
| Quick Ratio = | Ratio aktiva tunai |
Istilah akuntansi di awali huruf R
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| R & D Cost = | Biaya riset dan pengembangan |
| Rate of Return = | Tingkat pengembalian |
| Rate of Return on Net Worth = | Rentabilitas modal sendiri |
| Ratio Analysist = | Analisa rasio |
| Ratio of Plant Asset to Long term Liability = | Perbandingan harga tetap dengan hutang jangka panjang. |
| Raw Material = | Bahan mentah |
| Raw Material Investory = | Persedianan 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. |
Istilah akuntansi di awali huruf S
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Sefety Stock = | Persediaan bersih |
| Safe Harbor Rule = | Aturan perlindungan |
| Saleries Allowance = | Tunjangan gaji |
| Salary Expense = | Beban gaji |
| Sale On Account = | Penjualan kredit |
| Sales = | Penjualan |
| Sales Budget = | Anggran penjualan |
| Sales Discount = | Potongan penjualan |
| Sales Invoice = | Faktur penjualan |
| Sales Journal = | Buku harian penjualan |
| Sales Mix Variance = | Selisih komposisi |
| Sales order = | Order penjualan |
| Sales Return = | Retur penjualan |
| Sales Salaries Expense = | Biaya 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 = | Perusahaan perseorangan |
| Sound Value = | Nilai sehat |
| Special Journal = | Jurnal khusus |
| Specified Order Of Closing = | Metode urutan alokasi yang diatur |
| Spoilage = | Produksi cacat |
| Spoiled Goods = | Pruduk cacat |
| Standar of Reporting = | Norma pelaporan pemeriksaan |
| Statement By Director = | Surat pernyatanan langanan |
| Statement Of Changes Financial Position = | Laporan perubahan dalam posisi keuangan |
| Statement Of Changes In Working Capital = | Laporan perubahan modal kerja |
| Statement Of Cost Of Goods Manufacture = | Laporan harga pokok produksi |
| Statement of Finantial Posisition = | Laporan posisi keuangan |
| Statement Of Owners Capital = | Laporan perubahan modal |
| Statement Of Retained Earning = | Laporan 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 = | Penjelasan tambahan |
| Supplies = | Pelengkapan |
| Supplies Expense = | Biaya perlengkapan |
| Surplus = | Kelebihan |
| Supporting Schedule = | Daftar tambahan |
Istilah akuntansi di awali huruf T
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf U
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
|
| 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 | 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 |
Istilah akuntansi di awali huruf V
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
Istilah akuntansi di awali huruf W
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| 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 |
|
Istilah akuntansi di awali huruf Y
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Yield = | Metode penghapusan |
| Yield Variance = | Penyimpangan hasil |
Istilah akuntansi di awali huruf Z
| BAHASA INGGRIS | BAHASA INDONESIA |
|---|
| Zero Base Budgeting = | Penganggaran atas dasar nol |
