Kosa Kata Dalam Bidang Akuntansi

Kamus Akuntansi Versi Blog Akuntansi Pendidik
http://akuntansipendidik.blogspot.com
 ACTUAL AMOUNT= Jumlah sesungguhnya  ACCOUNT RECEIVABLE = Piutang Dagang

 ACTUAL COST ( arti islilahnya ) = Biaya  ACCOUNT FROM = Bentuk Perkiraan
sesungguhnya  ACCOUNT NOT CURRENT = Pos-pos yang tidak
 ACTUAL FACTORY OVERHEAD = Biaya overhead lancar
sesungguhnya  ACCOUNT PAYABLE = Hutang Lancar
 ACTUAL LIABILITY=Hutang nyata  ACCOUNT PAYABLE LEDGER= Buku besar
 ACTUAL PRICE= Harga sesungguhnya hutang
 ACTUAL QUANTITY = jumlah sesungguhnya  ACCOUNT RECEIVABLE STATEMENT= Dartar
 ADJUSTED BALANCE = Saldo setelah piutang usaha
penyesuaian  Account Payable Subsidiary Ledger = Buku
 ADJUSTED TRIAL BALANCE = Neraca saldo tambahan piutang
penyesuaian  ACCOUNTANT = AKUNTAN
 ADJUSTING ENTRIES = Ayat jurnal penyesuaian  ACCOUNTANT FEE EXPENSE = Biaya akuntan
 ADDITIONAL COST ( istilahnya ) Biaya tambahan  ACCOUNTANT PUBLIC = Akuntan publik
 ADVANCE FROM CUSTOMER = Uang muka  ACCOUNTING = Akuntasi
langganan  ACCOUNTING ASSUMPTION = Asumsi
 ADVANCE ACCOUNTING = Akuntansi lanjutan akuntansi
 ADVERTISING EXPENSE = Biaya iklan  ACCOUNTING CYCLE = Sirklus akuntansi
 ADVERSE OPINION = Pendapatan tidak wajar  ACCOUNTING DATA = Data akuntansi
 Allowance for inventory decline to market =  ACCOUNTING DEPARTMENT = Departemen
Cadangan penurunan nilai persediaan akuntansi
 ALLOWANCE METHOD ( artinya ) Metode  ACCOUNTING EQUATION = Persamaan
cadangan akuntansi
 ALLOWANCE ACCOUNT = Perkiraan cadangan  ACCOUNTING INCOME = Laba akuntansi
 ALLOWANCE FOR BAD DEBT = Cadangan  ACCOUNTING INFORMATION = Informasi
piutang tak tertagih akuntansi
 ALLOWANCE FOR DOUBT FULL ACCOUNT =  ACCOUNTING INSTRUCTION = Intruksi
Cadangan pitang ragu-ragu akuntansi
 • ALLOWANCE FOR OVERVALUATION OF  ACCOUNTING MANAGEMENT = Manajement
BRANCH MERCHANDISE = Cadangan kenaikan akuntansi
harga barang cabang  ACCOUNTING METHOD = Metode akuntansi
 AMORTIZATION = Penyusutan atas harta tak  ACCOUNTING PERIOD = Periode akuntansi
berwujud  ACCOUNTING PRINCIPLE = Akuntansi dasar
 APPLIED FACTORY OVERHEAD COST = Biaya  ACCOUNTING PROCEDURE = Prosedur
overhead yang dibebankan akuntansi
 ANNUAL REPORT ( istilah ) Laporan tahunan  ACCOUNTING RESPONSIBILITY = Akuntansi
 ASSET ( istilah ) Harta pertanggung jawaban
 ASSET APPROACH = Pendekatan aktifa  ACCOUNTING SYSTEM = Sistem akuntansi
 ASSET ACCOUNT = Perkiranan harta  ACCOUNTS INTER COMPANY = Rekening antar
 AUDIT FEE = Pendapatan audit perusahan
 ASSUME = Asumsi  ACCRUED EXPENSE = Biaya yang akan di bayar
 AUDIT EXPENSE = Biaya audit  ACCRUED EXPENSE PAYABLE = Beban terhutang
 AUDIT PROGRAMME= Program pemeriksaan  ACCRUED PAYROLL PAYABLE = Utang gaji
 AUDIT PROCESS = Proses pemeriksaan  ACCRUED INTERS PAYABLE = Bunga terhutang
 AUDIT PLANNING = Rencana pemeriksaan  ACCRUED REVENUE = Pendapatan yang akan
 AUDITOR ( islilahnya ) Pemerikasa keuangan diterima
 AUDITING = Pemeriksaan keuangan  ACCRUED TAX PAYABLE = Hutang pajak
 AVERAGE METHOD = Metode rata-rata  ACCRUED WAGES PAYABLE = Upah terhutang
 ACCOUNT = Perkiraan
 ACCUMULATED DEPLETION = Akumulasi  CASH DISBURSEMENT JOURNAL = Jurnal

deplesi pengeluaran kas
 ACCUMULATED DEPRECIATION = Akumulasi  CASH DISCOUNT = Potongan yang diberikan
penyusutan atas pembayaran tunai
 BALANCE SHEET ( arti istilahnya ) Neraca  CASH FLOW ( info istilahnya ) Alur kas
 BALANCE PER BANK = Saldo menurut bank  CASH FLOW CYCLE = Siklus alur kas
 BALANCE PER BOOK = Saldo menurut buku  CASH IN BANK = Kas dalam bank/kas di bank
 BALANCE SHEET ACCOUNT = Perkiraan neraca  CASH ON HAND = Kas di tangan
 BALANCE AMOUNT = keseimbangan jumlah  CASH IN TRANSIT = Kas dalam perjalanan
 BANK PAYABLE = Hutang bank  CASH PAYMENT JOURNAL = Buku kas
 BALANCE BEFORE LIQUIDATION = Saldo pengeluaran
sebelum likuidasi  CASH RECEIPT JOURNAL = Buku kas
 BANK RECONCILIATION = Reconsiliasi bank penerimaan
 BANK SERVICE CHARGE = Bedan administrasi  CASH SALES = Penjualan tunai
bank  CLOSING ENTRIES = Ayat jurnal penutup
 BANK STATEMENT = Rekening koran  COST = Biaya
 BIN CARD ( artinya ) Kartu gudang  COST ACCOUNTING = Akuntansi biaya
 BASIC FINANCIAL STATEMENT = Laporan  COST OF GOODS AVAIBLE FOR SALES = Harga
keuangan pokok pokok barang tersedia untuk dijual
 BEGINNING BALANCE = Saldo awal  COST OF GOODS MANUFACTURED = Harga
 BETTERMENT = Perbaikan pokok produksi
 BOOK VALUE = Nilai buku  COST OF SOLD = Harga pokok barang yang di
 BOOK VALUE OF ASSET = Nilai buku aktifa jual
 BOOK VALUE PER SHARE = Nilai buku per  CURRENCY = Mata uang
saham  CURRENCY ASSET = Harta lancar
 BRANCH ( istilah akuntansi ) Cabang  CURRENCY LIABILITIES = Hutang jangka pendek
 BRANCH MERCHANDISE = Barang dagangan  DEBIT NOTE = Nota debet
cabang  DEBIT BALANCE = saldo debet
 BRANCH PROFIT = Keuntungan cabang  DEDUCTION = Pengurangan
 BREAK EVENT = Pulang pokok  DEFECTIVE GOODS = Produk rusak
 BREAK EVEN PIONT = Titik pulang pokok  DEFERRED GROS PROFIT ON REALIZATION =
 BREAK EVEN SALES = Penjualan pulang pokok Laba kotar yang belum direalisasikan
 BUDGET ( arti istilahnya ) Anggaran  DELIVERY EXPENSE = Biaya pengankutan
 BUDGET VARIANCE = Selisih anggaran  DEPOSIT SLIP = Bukti setoran
 BUDGET FLEXIBLE = Anggaran flexsibel  DEPRECIATION = Penyusutan
 BUDGET FIXED = Anggaran tetap  DEPRECIATION EXPENSE = Biaya penusutan
 BUDGET CYCLE = Siklus Anggaran  DETERMINING DEPRECIATION = Penetapan
 BUDGET BALANCE SHEET = Anggaran neraca penyusutan
 BY PRODUCT = Produksi sampingan  DIRECT COSTING = Penetapan biaya langsung
 BUILDING ( istilahnya ) Gedung  DIRECT DEPARTMENT OVERHEAD EXPENSE =
 BUSINESS ENTITY = Kesatuan usaha
Beban/biaya overhead departemen lansung
 CAPITAL ( info intilah ) Modal
 DIRECT EXPENSE = Biaya langsung
 CAPITAL STATEMENT = Laporan perubahan
 DIRECT LABOR COST BUTGET = Biaya anggaran
modal
buruh langsung
 CAPITAL STOCK = Modal saham
 DIRECT TAXES = Pajak langsung
 CASH = Kas
 DIRECT WRITE OFF = Penghapusan langsung
 CASH BUDGET = Anggaran kas
 DISCOUNT = Potngan ( harga )
 CASH COUNT = Perhitungan kas
 DISSOLUTION = Pembubaran
 DIVIDEND STOCK = Deviden saham
 DOUBLE ENTRY SYSTEM = Sistem pembukuan  EXTRA ORDINARY REPAIRS = Perbaikan luar
berpasangan biasa
 DRAFT ( info ) = Wesel  EXTRA ORDINARY RETIREMENT = Penarikan
 DUE DATE = Tanggal jatuh tempo aktiva sebab luar biasa
 EARNED = Pendapatan  FISCAL YEAR = Tahun pajak
 EARNING AFTER INTEREST AND TAXES =  FIXED ASSET SUBSIDIARY LEDGE = Buku
Pendapatan sesudah bunga dan pajak tambahan harta tetap
 EARNING AFTER TAX = Pendapatan sesudah  FIXED ASSET TURNOVER = Perputaran harta
pajak tetap
 ECONOMIC LIFE = Umur ekomoni  FIXED CAPITAL ASSET = Modal kerja tetap
 ECONOMIC ORDER QUANTITY = Jumlah  FIXED CAST = Biaya tetap
pembelian optimal  FIXED EFFICENCY VARIANCE = Penyimpangan
 EMERGENCY WORKING CAPITAL = Modal kerja effisiensi yang tetap
darurat  FIXED FACTORY OVERHEAD = Overhead pabrik
 EMPLOYEE EARNING STATEMENT = Laporan gaji yang tetap
karyawan  FLEXIBLE BUDGET = Anggaran yang berubah-
 END OF MONTH TRIAL BALANCE = Daftar saldo ubah
akhir bulan  FLOOR = Batasan bawah
 ENDING BALANCE = Saldo akhir  FLOW OF COST = Aliran biaya
 ENDING INVENTORY = Persediaan akhir  FLOW OF DOCUMENT = Peredaran dokumen
 ENTERTAIMENT EXPENSE = Biaya entertain  FLOW OF FUNDS = Aliran dana
 ENTRY = Ayat  FLOW OF WORK = Peredaran kerja
 EQUIPMENT = Peralatan  FLOWCHART = Daftar aliran
 EQUITIES = Kekayaan  FLUCTUALING METHOD = Metode fluktuasi
 EQUITY IH INCOME OF SUBSIDIARY COMPANY =  FLUCTUATING FUND = Dana berubah-ubah
Laba atas anak perusahaan  FOOT NOTE = Catatan kaki
 ESTIMATE VALUE = Nilai taksir  FORECAST BALANCE SHEET = Ramalan neraca
 ESTIMATED GROSS PROVIT = Taksiran laba  FORECAST INCOME STATEMENT = Taksiran rugi
kotor laba
 EVIDENCE = Bukti-bukti  FORM = Formulir
 EXCEPT = Pengecualian  FOUR COLLUMN CCOUNT = Jurnal empat
 EXCESS OF COST OVER BOOK VALUE OF kolom
SUBSIDIARY INTEREST = Selisih lebih harga  FRAUD = KECURANGAN
pokok di atas nilai buku  FREIGHT IN = Ongkos angkut pembelian
 EXCESS VALUE = Nilai lebih  Freight on material purchasas = Beban angkut
 EXCHANGE RATE = Nilai tukar pembelian bahan
 EXPECTED ACTUAL CAPACITY = Kapasitas yang  Freight out = Ongkos angkut penjualan
sesungguhnya di harapkan  Funds = Dana
 EXPECTED RATE OF RETURN = Tingkat  Funds statement = Laporan sumber dan
pengembalian yang diinginkan pengunan dana
 EXPIRED = Kadarluasa  Furniture & fixture = Peralatan
 EXPENSE = Biaya  Fusion = Penggabungan
 EXTERNAL AUDIT = Pemeriksaan ekternal  General Accounting = Aukuntansi Umum
 EXTRA ORDINARY GAIN = pembelajan yang luar  General Ledger = Buku besar
 General Journal = Jurnal umum
biasa
 General And Administrative Expense = Biaya
 EXTRA ORDINARY LOSS = Kerugian yang luar
umum dan administrasi
biasa
 General Examination = Pemeriksaan umum
 General Assigment = Penegasan umum
 Government financial = Keuangan penerintah  Initial Inventory = Persediaan awal

 Government accunting = Akuntansi pemerintah  Initial Audit = Pemeriksaan awal/pertama kali
 Gross loss = Rugi kotor  Input Tax = Pajak masukan
 Gross Profit Laba kotor  Installation Cost = Biaya instalasi atau
 Gross Profit Analysist = Analisa laba kotor pemasangan
 Gross provfi metho = Metode laba kotor  Installment = Angguran atau cicilan
 Gross Profit on sales = Laba kotor atas  Installment Contract Receivable = Piutang
penjualan penjualan cicilan
 Gross Working Capital = modal kerja kotor  Installment Method = Metode cicilan
 Group Code = Kode kelompok  Installment Payable = Hutang cicilan
 Go Publik Compony = Perusahan yang menjual  Installment Term Debt = Utang jangka
saham ke masyarakat menengah
 Heating and lighting expense = Biaya  Insurance Expense General = Biaya asuransi
pemanasan dan penerangan unum
 HIDDEN RESERVES = Cadangan rahasia  Insurance expense selling = Biaya asuransi
 HISTORICAL COST ACCOUNTING = Harga penjualan
perolehan historis  Intagible Asset = Aktiva tak berwujud
 HISTORICAL COST = Biaya Historis  Intangible Fixed Assets = Aktiva tetap tak
 HOME OFFICE = kantor pusat berwujud
 HORIZON ANALYST = Analisa mendatar  Intercompany Loans = Pinjaman antar
 HUMAN RESOURCE ACCOUNTING = Akuntansi
perusahan
sumber daya manusia  Interest = Bunga
 INCOME = laba  Interest Baering Note = Wesel berbunga
 INCOME AFTER TAX = Laba sesudah pajak  Interest Expense = Biaya bunga
 INCOME FROM JOINT VENTURE = Laba usaha  Interest Factor = Faktor bunga
patungan  Interest Income = Pendapatan bunga
 INCOME FROM OPERATION = Laba usaha  Interest ayable = Hutang bunga
 Income Sharing Agreement = Persetujuan  Interest Receivable = Piutang bunga
penbagian laba  Interim Statement = Laporan sementara
 Income Statement = Laporan rugi laba  Internal Audit = Pemeriksan Intern
 Income Statement Account = Pendekatan laba  Internal Auditor = Pemeriksan internal
rugi  Internal Control = Pengawasan internal
 Income Summary = iktiar rugi laba  Internal Control Questioary = Pertanyaan
 Incremental cost = Biaya tambahan pengendalian Intern
 Independent Auditor Report = Laporan  Internal Finacing = Pembiayan internal
pemeriksaan bebas  Inventory = Persediaan
 Indirect Expense = Biaya tak langsung  Inventory of Material = Persediaan Bahan
 Indirect Departemental Expense = Biaya Mentah
departemen tak langung  Inventory Trun Over = Perputaran persediaan
 Indirect factory cost = Biaya pabrik tak langsung  Inventory Valuation = Penilaian Persediaan
 Indirect Labor = Tenaga kerja tak langsung  Invesment In Fund = Investasi dalam dana
 Inderect Material = Bahan baku tak langsung  Invesment In Bond = Investasi dalam obligasi
 Indirect Operatiing Expense = Biaya usaha tak  Invesment In Joint Venture = Investasi dalam
langsung usaha patungan
 Individual Priprietorship = perusahan  Invesment In Land = Investasi dalam bentuk
perorangan tanah
 Inflation = Inflansi  Invesment In life Insurance = Investasi dalam
 Information = informasi bentuk asuransi jiwa
 Information System = Sistem informasi  Invesment In Stock = Investasi saham
 Investor = Orang yang menanamkan modal  LIABILITIES = Kewajiban

 Invoice = Faktur  LIMITED LIABILTY = Tanggung jawab terbatas
 Job order cost = Biaya pesanan  LIQUIDATING DEVIDEN = Deviden likiudasi
 Job order cost sheet = Kartu biaya pesanan  LIQUIDITY = Kemampunan bayar hutang jangka
 Job order cost system = Sistem biaya pesanan pendek
 Job time ticket = Kartu jam kerja  LONG FROM REPORT = Laporan akuntansi
 Joint cost = Biaya gabungan betuk panjang
 Joint cost of capital = Biaya penggunan modal  LONG RUN PROOF = Pengecekan jangka
bersama panjang
 Joint product = Produksi gabungan  LONG TERM DEBETS = Utang jangka panjang
 Joint venture = Usaha patungan  LONG TERM DEBET TO EQUITY RATIO = Rasio
 Joint venture books = buku-buku usaha
utang jangka panjang terhadap modal sendiri
patungan  LONG TERM INVESTMENT = Investasi jangka
 Journal = Buku harian
panjang
 Journal entry = Ayat-ayat jurnal
 LONG TERM LIABILITIES = Hutang jangka
 Journalizing = menjurnal/ penjurnalan
panjang
 Judgment sample = Sampel pertimbangan
 LABOR = Tenaga kerja  LOSS = rugi
 LOSS FROM OPERATION = Rugi usaha
 LABOR BUDGET = Anggaran tenaga kerja
 LABOR COST = biaya tenaga kerja  LOSS ON REALIZATION = Realisasi kerugian
 LOSS ON REDUCTION OF INVENTORY = Rugi
 LABOR COST CONTROL = pengendalian biaya
tenaga kerja penurunan nilai persdiaan
 LOSS ON REPOSSESSION = Rugi penarikan
 LABOR COST REPORT = Laporan biaya tenaga
kerja kembali
 LOSS ON SALE OF INVESMENT = Rugi penjualan
 LABOR EFFICIENCY RATIO = Rasio effiensi
tenaga kerja investasi
 LOSS ON TRADE IN = Rugi pertukaran
 LABOR EFFICIENCY STASNDAR = Standar
 LOSS UNIT = Unit yang hilang
effisinsi tenaga kerja
 LOWER COST OR MARKET = Harga beli atau
 LABOR EFFICIENCY VARIANCE = Selisih effiensi
harga pasar yang lebih rendah
upah
 LUMSUMP PURCHASE = Pembelian secara bulat
 LABOR FRINGE BENEFIT = Pendapatan yang
 MACHINE = Mesin
diterima tenaga kerja  MAINTENANCE COST = Biaya pemeliharana
 LABOR PERFORMANCE REPORT = Laporan  MAINTENANCE DEPARTEMENT BUTGET =
pelaksanan kerja Anggaran departeman pemeliharan
 LABOR RATE VARIANCE = Penyimpangan tarif  MAINTENANCE EXPENSE = Biaya pemeliharan
tenaga kerja  MANAGEMENT ACCOUNTING = Akuntansi
 LAND = Tanah manjemen
 LAND RIGHT = Hak atas tanah  MANAGEMENT ADVISORY SERVICE = Pelayanan
 LAST IN FIRST OUT ( LIFO ) = Masuk
Konsultasi perusahan
pertamakeluar pertama  MANAGEMENT AUDIT = Pemeriksaan
 LEASE = Sewa
manajemen
 LEASE AGREEMENT = Kontrak sewa guna
 MANAGEMENT BY EXCEPTION = Manjemen
 LEASEINg = Sewa guna
 LEDGER = Buku besar dengan pengecualian
 MANUFACTURER = Pabrikan
 LEGAL CAPITAL = Modal resmi
 LESSEE = Pihak yang menyewakan guna barang  MANUFACTURING COMPANY = Perusahan
 LESSOR = Pihak yang menyewa guna barang pabrikan
 LETTER OF COMMENTS = Surat komentar  MANUFACTURING COST = Biaya pabrikasi
 LETTER OF TRANSMETTAL = Surat penyerangan
 MANUFACTURING OVERHEAD = Overhead  MIXED OPINION = Pendapat Campuran

pabrik  MORTGAGE BOND = Obligasi Hipotik
 MARKDOWN CANCELLATION = Pembatalan  MORTGAGE PAYABLE = Hutang hipotik
penurunan harga  MOVING AVERAGE = Rata rata bergerak
 MARKET RATE = Harga pasar  NATIONAL ASSOCIATION OF ACCOUNTING =
 MARKET VALUE = Harga pasar Asosiasi akuntan nasional
 MARKET VALUE AT SPLIT OFF = Harga jual pada  NATURAL BUSSINESS YEAR = Tahun bisnis alami
titik pisah  Negative Assurance = Jaminan negatif
 MARKET VALUE OF RIGHTS = Harga jual hak beli  Net Asset = Aktifa bersih
 Net earning =Pendapatan bersih
saham
 Net Income = Keuntungan bersih
 MARKET VALUE OF STOCK EX RIGHT = Harga
 Net Income After Tax = Keuntungan bersih
pasar saham tampa hak beli saham
setelah pajak
 MARKETABLE SECURITIES = surat berharga
 Net Loss = Kerugian bersih
 MARKETING = Pemasaran
 Net Profit = Laba bersih
 MARKETING DEPARTMENT = Departemen
 Net Purchase = Pembelian bersih
pemasaran  Net Realizable Value Nilai bersih yang dapat
 MARKETING EXPENSE = Biaya pemasaran
direalisasikan
 MARKUP CANCELLATION = Pembatalan
 Net Sales = Penjualan bersih
kenaikan harga  Net Worth = Kekayan bersih
 Matching Cost With revenue = Penetapan  Nominal Accounts = Perkiraan nominal
pendapatan dan biaya  Nominal Value = Nilai nominal
 MATERIAL = Bahan baku  Normal Balance= istilah = Saldo normal
 MATERIAL ACCOUNT = Perkiraan bahan baku  Not Sufficient Fund = Dana tidak mencukupi
 MATERIAL IN CONTROL = pengendalian bahan  Note Payable = Wesel bayar
baku  Note Receivable = Wesel tagih
 MATERIAL IN PROCESS = Bahan baku dalam  Note of Financial Statement = Catatan atas
proses laporan keuangan
 MATERIAL LEDGER = Buku besar bahan baku  Notice of Employment = Surat perjanjian kerja.
 MATERIAL LEDGER CARD = Kartu bahan baku  Observation of Inventory = Pengamatan
 MATERIAL MIX VARIANCE = Selisih komposisi persediaan
bahan  Observation Of Inventory Taking = Pengamatan
 MATERIAL PRICE VARIANCE = Penyimpangan perhitungan persediaan
harga bahan baku  Occupancy Cost = Biaya pendiaman atau
 MATERIAL USAGE PRINCE VARIANCE = Sesilsih penetapan
harga pemakainan bahan  Office Equipment = Peralatan kantor
 MATERIAL YIELD VARIANCE = Selisih hasil  Office Salaries Expense = Biaya gaji bagian
bahan kantor
 MATERIAL REQUISITION = Permintaan bahan  Office Supplies = perlengkapan kantor
baku  Office Supplies Expense = Biaya perlengkapan
 MEDICAL EXPENSE = Biaya pengobatan kantor
 MERCHANDISE INVENTORY = Persediaan  One Time Voucher procedure = Prosedur
barang dagangan pembuatan voucher sekaligus
 MERCHANDISE INVENTORY TURNOVER =  One Write System = Sistem sekali tulis
Perputaran persedian barang dagangan  Open Item Statement = surat pernyatan
 MERCHANDISE SHIPMENT ON CONSIGMENT = elemen-elemen terbuka
Pengiriman barang konsinyasi  Operating Assets = Akifa atau modal oprasi
 MERCHANDISE COMPANY = Perusahan Dagang  Operating Expense = Biaya usaha
 MIXED ACCOUNT = Rekening campuran
 • Operating Sales Budget = Anggaran  PRIMARY WORKING CAPITAL = Modal kerja

operasional penjualan perimer
 • Operating Transaction = Transaksi  PROCESS COST = Biaya proses
operasional  PROFSSIONAL FESS = pendapatan profesional
 • Opinion = Pendapat  PROFIT = laba
 • Opportunity Cost = Biaya kesempataan  PROFORMA = Proyeksi
 Ordering Cost = Biaya Pesanan  PROGRESS BILLING TO COSTOMER = harga
 Ordinary Repair = Reperasi luar biasa kontrak yang difakturkan
 Organization Chart = Stuktur Ogranisasi  PROPERTY = Kekayan
 Other General Expense = Biaya umum lainya  PROPERTY TAX = Pajak keayaan
 Other Longterm Liabilities = Hutang jangka  PURCHASE = pembelian
panjang lainnya  PURCHASE DISCOUNT = Potongan pembelian
 OUT OF POCKET COST = Biaya kantong sendiri  PURCHASE INVOICE = Faktur pembelian
 OUT TAX = Pajak keluaran  PURCHASE JOURNAL = Buku harian pembelian
 OUTLAY = Pengeluaran  PURCHASE METHOD = Metode pembelian
 OUTSTANDING CHECK = Cek beredar  PURCHASE ORDER =Pesanan pembelian
 OUT STANDING STOCK = Saham yang beredar  PURCHASE REQUISTION = Permintaan
 OVER TIME = Lembur pembelian
 OVER ALL COST OF CAPITAL = Biaya penggunan  R & D COST = Biaya riset dan pengembangan
modal Rata-rata  RATE OF RETURN = Tingkat pengembalian
 OVER APPLIED FACTORY OVERHEAD =  RATE OF RETURN ON NET WORTH =
Kelebihan aplikasi overhead pabrik Rentabilitas modal sendiri
 OVER DRAFT = Kelebihan penarikan  RATIO ANALYSIST = analsa ratio
 OVER STATED = Terlalu tinggi  RATIO OF PLANT ASSET TO LONG TERM
 OWNERS EQUITY = Modal pemilik LIABILITY = Perbandingan harga tetap dengan
 ONNERSHIP RIGHT = Hak pemilik perusahan. hutang jangka panjang.
 PARTNER IN CHARGE = Partner utama  RAW MATERIAL = Bahan mentah
 PARTNERSHIP =Persekutuan  RAW MATERIAL INVESTORY = Persedianan
 PAYABLE = Hutang bahan mentah
 PAYABLE TO DEFAULTING SUB SOUDER =  RAW MATERIAL PRICE VARIANCE =
Hutang kepada pemesanan saham Penyimpangan harga bahan mentah
 PAYMENT = pembayaran  REALIZED GROSS PROFIT ON INSTALLMENT
 PERCENTAGE DEPLETION = Deplesi persentase
SALES = Realiasai laba kotor
 PERFERRED ST0CK HOLDER = Pemegang saham
 RE ARRANGEMENT = penyusunan kembali
istimewa  RECEIVABLE = Piutang
 PERFORMENCE REPORT = Laporan pelaksanaan  RECEIVABLE COLLECTION BUDGET =Budget
 PREMIUM =Agio
pengumpulan piutang
 PREMIUM OF PREPERED STOCK = agio Saham
 RECEIVABLE TRUN OVER = Perputaran piutang
preferen  RECEIVABLE WRITE OFF = Penghapusan piutang
 PREMIUM ON BONDS PAYABLE = Agio olbigasi  RECEIVING ACCOUNT = Laporan penerimaan
 PREMIUM ON STOCK = Agoi saham
barang
 PREPAID ADVERTISING = Iklan dibayar dimuka
 RECIPROCAL ACCOUNT = Perkiraan berlawanan
 PREPAID EXPENSE = Biaya dibayar dimuka
 RECOVABLE FROM INSURANCE COMPANIES =
 PREPAID INSURANCE = Asuransi dibayar dimuka
Piutang kepada asuransi
 PREPAID TRANSPORTATION = Transportation
 REDEMPTION OF BOUND = Penghentian
sewa dibayar dimuka
obligasi
 PREPAYMENT = pembayaran dimuka
 PRICE INDEX = Indek harga  REDEMPTION VALUE = Nilai penarikan
 REFFERENCE = Petunjuk
 REGISTERED BONDS = Daftar obligasi
 RELATED PARTTY TRANSACTION = Transaksi  SINGLE ENTERY SYSTEM = Sistem Pembukuan

dengan pihak yang mempunyai hubungan yang tunggal
istimewa  SINGLE STEP = Langkah tunggal
 SEFETY STOCK = Persediaan bersih  SINKING FUND = Dana pelunasan / dana
 SAFE HARBOR RULE = Aturan perlindungan pembayaran
 SALERIES ALLOWANCE = Tunjangan gaji  SLUSH FUND = Dana taktis
 SALARY EXPENSE = Beban gaji  SOCIAL BENEFIT = Manfaat sosial
 SALE ON ACCOUNT = Penjualan kredit  SOLE PROPRIETORSHIP = Persahan
 SALES = Penjualan perseorangan
 SALES BUDGET = Anggran penjualan  SOUND VALUE = Nilai sehat
 SALES DISCOUNT = Potongan penjualan  T ACCOUNT = Perkiraan bentuk T
 SALES INVOICE = Faktur penjualan  TANGIBLE ASSET = Harta berwujud
 SALES JOURNAL = Buku harian penjualan  TANGIBLE FIXED ASSET = Aktiva tetap berwujud
 SALES MIX VARIANCE = Selesih komposisi  TAX ACOOUNTING = Akuntansi perpajakan
 SALES ORDER = Order penjualan  TAX DEDUCTION = Pengurangan Pajak
 SALES RETURN = Retur penjualan  TAX INVOICE = Faktur pajak
 SALES SALARIES EXPENSE = Biaya gaji bagian  TAX RETURN STATEMENT = Surat
penjualan pemberitahuan pajak
 SALE SALARIES PAYABLE = Hutang gaji bagian  TAXABLE FIRM = Pengusaha kena pajak
penjualan  TAXABLE INCOME = Pendapatan kena pajak
 Sales Tax = Pajak penjualan  TAXES EXPENSE = Biaya pajak
 SALVAGE VALUE = Nilai sisa  TAXES HOLIDAY = Pembebasan pajak
 SAMPLE RISK = Resiko penarikan contoh  TAXES PAYABLE = Hutang pajak
 SCHEDULE OF ACCOUNT PAYABLE = Daftar  TAXES RATE = Tarif pajak
hutang  TAXES RETURN = Pajak yang dikembalikan
 SCHEDULE OF ACCOUNT RECEIVABLE = Daftar  TEMPORARY INVESTMENT = Investasi
piutang sementara
 SCHEDULE OF FACTORY OVERHEAD = Daftar  TEMPORARY PROPRIETORSHIP = Perkiraan
overhead pabrik pemilikan sementara
 SCRAP VALUE = Nilai barang sisa  TENDER OFFER = Penawaran dagang
 SEASONAL WORKING CAPITAL = Modal kerja  TERM COMPLIANCE = UJi ketaatan
musiman  THE OLD & NEW BALANCE PROOF =
 SECURED BOND = Obligasi yang dijamin Pengecekan saldo awal dan akhir
 SELLING EXPENSE = Biaya penjualan  THEORITICAL CAPACITY = Kapasitas secara
 SEMIFIXED COST = Biaya semi tetap teoritis
 SEPARABLE COST = Biaya tambahan  THREE VARIANCE METHOD = Metode tiga
 SEPARATION REPORT = Laporan pemberhentian penyimpangan
 Service Firm = Perusahan Jasa  TICKMARKS = Tanda pemeriksaan
 SET UP COST = Biaya Pesanan  TIME VALUE OF MONEY = Nilai waktu dari pada
 SHARE HOLDER = Pemegang saham uang
 SHIPMENT ON INSTALLMENT SALES =  TIMING DIFFRENCE = Perbedaan waktu
Pengiriman barang cicilan  TO COMPARE = Membandingkan
 SHORT FORM REPORT = Laporan akuntansi  TO TRACE = Menelusuri
bentuk pendek  TOTAL ASSET TURN OVER = Perputaran total
 SHUT DOWN POINT = Titik penutupan usaha harta
 SIGNIFICANT = Penting cukup berarti  TOTAL ASSET TO DEBTS RATIO = Ratio aktifa
 SIMPLE AVERAGE OF COST = Metode rata-rata terhadap utang
sederhana  TRACKS = Taksiran
 SINGLE BOOKKEEPING = Tata buku tunggal  TRADE DISCOUNTS = Potongan perdagangan
 TRANDE IN = Tukar tambah  VALUATION ACCOUNT : Perkiraan pernilaian

 TRADE MARK = Merk Dagang  VALUE : Nilai
 TRAVELING EXPENSE = Biaya perjalan  VALUE ADDED : Nilai tambah
 TREASURER = Pejabat keuangan  VALUE ADDED TAX : Pajak Pertambahan Nilai
 TREASURY BILL = Surat hutang jangka panjang  VALUE IN USE : Nilai pengurangan
 TREASURY DEPARTEMENT = Departemen  VARIABLE COST : Biaya variabel
keuangan  VARIABLE COST RATIO : Rasio biaya Variabel
 TRENT ANALYST = Analysa pengembangan dari  VARIABLE EFFICIENCY VARIANCE :
waktu ke waktu Penyimpangan effisiensi biaya variabel
 TRIAL BALANCE = Neraca saldo  VARIANCE ANALYSIST : Analisa selisih
 TROUBLE DEBT RESTRUCTURING = Penataan  VARIANCE ANALYSIST REPORT : Laporan analisa
kembali utang yang macet penyimpangan
 TRUST FUND = Dana perwakilan  VERABILITY : Daya uji
 TURN OVER = Perputaran  VERTICAL ANALYSIST : Analisa Vertical
 TWO BIN SYSTEM = SISTEM DUA BIN  VOLUME VARIANCE : Penyimpangan dalam isi
 TWO COLLUMN ACCOUNT = Perkiraan dua  VOUCHING : Biaya upah
kolom  VOUCHER REGISTER : Pemeriksaan dokumen
 TWO COLLUMN JOURNAL = Dua kolom jurnal dasar
 TWO VARIANCE METHOD = Metode dua  VOUCHER : Dokumen
penyimpangan  WORKING CAPITAL : Modal kerja
 UNADJUSTED TRIAL BALANCE : Neraca  WORKING IN PROCESS : Barang dalam proses
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
 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
 YIELD = Metode penghapusan
 YIELD VARIANCE = Penyimpangan hasil
 ZERO BASE BUDGETING = Penganggaran atas
dasar nol

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 ACTUAL AMOUNT= Jumlah sesungguhnya  ACCOUNT RECEIVABLE = Piutang Dagang

 ACCUMULATED DEPLETION = Akumulasi  CASH DISBURSEMENT JOURNAL = Jurnal

 Government financial = Keuangan penerintah  Initial Inventory = Persediaan awal

 Investor = Orang yang menanamkan modal  LIABILITIES = Kewajiban

 MANUFACTURING OVERHEAD = Overhead  MIXED OPINION = Pendapat Campuran

 • Operating Sales Budget = Anggaran  PRIMARY WORKING CAPITAL = Modal kerja

 RELATED PARTTY TRANSACTION = Transaksi  SINGLE ENTERY SYSTEM = Sistem Pembukuan

 TRANDE IN = Tukar tambah  VALUATION ACCOUNT : Perkiraan pernilaian

 WORKING IN PROCESS INVENTORY : Persediaan

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