istilah akuntansi

IISTILAH AKUNTANSI

( A )

• 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 pereiksaan
• AUDITOR ( islilahnya ) Pemerikasa keuangan
• AUDITING = Pemeriksaan keuangan
• AVERAGE METHOD = Metode rata-rata
• ACCOUNT = Perkiraan
• ACCOUNT RECEIVABLE = Piutang Dagang
• ACCOUNT FROM = Bentuk Perkiraan
• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
• ACCOUNT PAYABLE = Hutang Lancar
• ACCOUNT PAYABLE LEDGER= Buku besar hutang
• ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
• Account Payable Subsidiary Ledger = Buku tambahan piutang
• ACCOUNTANT = Akuntan
• ACCOUNTANT FEE EXPENSE = Biaya akuntan
• ACCOUNTANT PUBLIC = Akuntan publik
• ACCOUNTING = Akuntasi
• ACCOUNTING ASSUMPTION = Asumsi akuntansi
• ACCOUNTING CYCLE = Sirklus akuntansi
• ACCOUNTING DATA = Data akuntansi
• ACCOUNTING DEPARTMENT = Departemen akuntansi
• ACCOUNTING EQUATION = Persaman akuntansi
• ACCOUNTING INCOME = Laba akuntansi
• ACCOUNTING INFORMATION = Informasi akuntansi
• ACCOUNTING INSTRUCTION = Intruksi akuntansi
• ACCOUNTING MANAGEMENT = Manajement akuntansi
• ACCOUNTING METHOD = Metode akuntansi
• ACCOUNTING PERIOD = Periode akuntansi
• ACCOUNTING PRINCIPLE = Akuntansi dasar
• ACCOUNTING PROCEDURE = Prosedur akuntansi
• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
• ACCOUNTING SYSTEM = Sistem akuntansi
• ACCOUNTS INTER COMPANY = Rekening antar perusahan
• ACCRUED EXPENSE = Biaya yang akan di bayar
• ACCRUED EXPENSE PAYABLE = Beban terhutang
• ACCRUED PAYROLL PAYABLE = Utang gaji
• ACCRUED INTERS PAYABLE = Bunga terhutang
• ACCRUED REVENUE = Pendapatan yang akan diterima
• ACCRUED TAX PAYABLE = Hutang pajak
• ACCRUED WAGES PAYABLE = Upah terhutang
• ACCUMULATED DEPLETION = Akumulasi deplesi
• ACCUMULATED DEPRECIATION = Akumulasi penyusutan

( B )

• ·         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 usah

( C )

• CAPITAL ( info intilah ) Modal
• CAPITAL STATEMENT = Laporan perubahan modal
• CAPITAL STOCK = Modal saham
• CASH = Kas
• CASH BUDGET = Anggaran kas
• CASH COUNT = Perhitungan kas
• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
• CASH FLOW ( info intilahnya ) Alur kas
• CASH FLOW CYCLE = Siklus alur kas
• CASH IN BANK = Kas dalam bank/kas di bank
• CASH ON HAND = Kas di tangan
• CASH IN TRANSIT = Kas dalam perjalanan
• CASH PAYMENT JOURNAL = Buku kas pengeluaran
• CASH RECEIPT JOURNAL = Buku kas penerimaan
• CASH SALES = Penjualan tunai
• CLOSING ENTRIES = Ayat jurnal penutup
• COST = Biaya
• COST ACCOUNTING = Akuntansi biaya
• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
• COST OF GOODS MANUFACTURED = Harga pokok produksi
• COST OF SOLD = Harga pokok barang yang di jual
• CURRENCY = Mata uang
• CURRENCY ASSET = Harta lancar
• CURRENCY LIABILITIES = Hutang jangka pendek

( D ) debit note

• DEBIT NOTE = Nota debet
• DEBIT BALANCE = saldo debet
• DEDUCTION = Pengurangan
• DEFECTIVE GOODS = Produk rusak
• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
• DELIVERY EXPENSE = Biaya pengankutan
• DEPOSIT SLIP = Bukti setoran
• DEPRECIATION = Penyusutan
• DEPRECIATION EXPENSE = Biaya penusutan
• DETERMINING DEPRECIATION = Penetapan penyusutan
• DIRECT COSTING = Penetapan biaya langsung
• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung
• DIRECT EXPENSE = Biaya langsung
• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
• DIRECT TAXES = Pajak langsung
• DIRECT WRITE OFF = Penghapusan langsung
• DISCOUNT = Potngan ( harga )
• DISSOLUTION = Pembubaran
• DIVIDEND STOCK = Deviden saham
• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
• DRAFT ( info ) = Wesel
• DUE DATE = Tanggal jatuh tempo

E ( Expense )

• EARNED = Pendapatan
• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
• EARNING AFTER TAX = Pendapatan sesudah pajak
• ECONOMIC LIFE = Umur ekomoni
• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
• EMERGENCY WORKING CAPITAL = Modal kerja darurat
• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
• ENDING BALANCE = Saldo akhir
• ENDING INVENTORY = Persediaan akhir
• ENTERTAIMENT EXPENSE = Biaya entertain
• ENTRY = Ayat
• EQUIPMENT = Peralatan
• EQUITIES = Kekayaan
• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
• ESTIMATE VALUE = Nilai taksir
• ESTIMATED GROSS PROVIT = Taksiran laba kotor
• EVIDENCE = Bukti-bukti
• EXCEPT = Pengecualian
• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
• EXCESS VALUE = Nilai lebih
• EXCHANGE RATE = Nilai tukar
• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
• EXPIRED = Kadarluasa
• EXPENSE = Biaya
• EXTERNAL AUDIT = Pemeriksaan ekternal
• EXTRA ORDINARY GAIN = pembelajan yang luar biasa
• EXTRA ORDINARY LOSS = Kerugian yang luar biasa
• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa

( F ) Fixed asset

·         Fiscal Year = Tahun pajak

·         Fixed asset subsidiary ledge = Buku tambahan harta tetap

·         Fixed asset turnover = Perputaran harta tetap

·         Fixed capital asset = Modal kerja tetap

·         Fixed cast = Biaya tetap

·         Fixed efficency variance = Penyimpangan effisiensi yang tetap

·         Fixed factory overhead = Overhead pabrik yang tetap

·         Flexible budget = Anggaran yang berubah-ubah

·         Floor = Batasan bawah

·         Flow of cost = Aliran biaya

·         Flow of document = Peredaran dokumen

·         Flow of funds = Aliran dana

·         Flow of work = Peredaran kerja

·         Flowchart = Daftar aliran

·         Fluctualing method = Metode fluktuasi

·         Fluctuating fund = Dana berubah-ubah

·         Foot note = Catatan kaki

·         Forecast balance sheet = Ramalan neraca

·         Forecast income statement = Taksiran rugi laba

·         Form = Formulir

·         Four collumn ccount = Jurnal empat kolom

·         Fraud = kecurangan

·         Freight in = Ongkos angkut pembelian

·         Freight on material purchasas = Beban angkut pembelian bahan

·         Freight out = Ongkos angkut penjualan

·         Funds = Dana

·         Funds statement = Laporan sumber dan pengunan dana

·         Furniture & fixture = Peralatan

·         Fusion = Penggabungan

( G ) Go publik

• General Accounting = Aukuntansi 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 loss = Rugi kotor
• Gross Profit Laba kotor
• Gross Profit Analysist = Analisa laba kotor
• Gross provfi metho = Metode laba kotor
• Gross Profit on sales = Laba kotor atas penjualan
• Gross Working Capital = modal kerja kotor
• Group Code = Kode kelompok
• Go Publik Compony = Perusahan yang menjual saham ke masyarakat

H - I ( Home Office )

• 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
• 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 = iktiar rugi laba
• Incremental cost = Biaya tambahan
• Independent Auditor Report = Laporan pemeriksaan bebas
• Indirect Expense = Biaya tak langsung
• Indirect Departemental Expense = Biaya departemen tak langung
• Indirect factory cost = Biaya pabrik tak langsung
• Indirect Labor = Tenaga kerja tak langsung
• Inderect Material = Bahan baku tak langsung
• Indirect Operatiing Expense = Biaya usaha tak langsung
• Individual Priprietorship = perusahan perorangan
• Inflation = Inflansi
• Information = informasi
• Information System = Sistem informasi

·         ( I ) Invesment

• Initial Inventory = Persediaan awal
• Initial Audit = Pemeriksaan awal/pertama kali
• Input Tax = Pajak masukan
• Installation Cost = Biaya instalasi atau pemasangan
• Installment = Angguran atau cicilan
• Installment Contract Receivable = Piutang penjualan cicilan
• Installment Method = Metode cicilan
• Installment Payable = Hutang cicilan
• Installment Term Debt = Utang jangka menengah
• Insurance Expense General = Biaya asuransi unum
• Insurance expense selling = Biaya asuransi penjualan
• Intagible Asset = Aktiva tak berwujud
• Intangible Fixed Assets = Aktiva tetap tak berwujud
• Intercompany Loans = Pinjaman antar perusahan
• Interest = Bunga
• Interest Baering Note = Wesel berbunga
• Interest Expense = Biaya bunga
• Interest Factor = Faktor bunga
• Interest Income = Pendapatan bunga
• Interest ayable = Hutang bunga
• Interest Receivable = Piutang bunga
• Interim Statement = Laporan sementara
• Internal Audit = Pemeriksan Intern
• Internal Auditor = Pemeriksan internal
• Internal Control = Pengawasan internal
• Internal Control Questioary = Pertanyaan pengendalian Intern
• Internal Finacing = Pembiayan internal
• Inventory = Persediaan
• Inventory of Material = Persediaan Bahan Mentah
• Inventory Trun Over = Perputaran persediaan
• Inventory Valuation = Penilaian Persediaan
• Invesment In Fund = Investasi dalam dana
• Invesment In Bond = Investasi dalam obligasi
• Invesment In Joint Venture = Investasi dalam usaha patungan
• Invesment In Land = Investasi dalam bentuk tanah
• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
• Invesment In Stock = Investasi saham
• Investor = Orang yang menanamkan modal
• Invoice = Faktur

·         ( J ) Joint Venture

• Job order cost = Biaya pesanan
• Job order cost sheet = Kartu biaya pesanan
• Job order cost system = Sistem biaya pesanan
• Job time ticket = Kartu jam kerja
• Joint cost = Biaya gabungan
• Joint cost of capital = Biaya penggunan modal bersama
• Joint product = Produksi gabungan
• Joint venture = Usaha patungan
• Joint venture books = buku-buku usaha patungan
• Journal = Buku harian
• Journal entry = Ayat-ayat jurnal
• Journalizing = menjurnal/ penjurnalan
• Judgment sample = Sampel pertimbangan

·         ( L ) Land Right

• ·         Labor = Tenaga kerja
• ·         Labor budget = Anggaran tenaga kerja
• ·         Labor cost = biaya tenaga kerja
• ·         Labor cost control = pengendalian biaya tenaga kerja
• ·         Labor cost report = Laporan biaya tenaga kerja
• ·         Labor efficiency ratio = Rasio effiensi tenaga kerja
• ·         Labor efficiency stasndar = Standar effisinsi tenaga kerja
• ·         Labor efficiency Variance = Selisih effiensi upah
• ·         Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
• ·         Labor performance report = Laporan pelaksanan kerja
• ·         labor rate variance = Penyimpangan tarif tenaga kerja
• ·         Land = Tanah
• ·         Land right = Hak atas tanah
• ·         Last in first out ( LIFO ) = Masuk pertamakeluar pertama
• ·         Lease = Sewa
• ·         Lease agreement = Kontrak sewa guna
• ·         Leaseing = Sewa guna
• ·         Ledger = Buku besar
• ·         Legal capital = Modal resmi
• ·         Lessee = Pihak yang menyewakan guna barang
• ·         Lessor = Pihak yang menyewa guna barang
• ·         letter of comments = Surat komentar
• ·         Letter of transmettal = Surat penyerangan
• ·         Liabilities = Kewajiban
• ·         Limited liabilty = Tanggung jawab terbatas
• ·         Liquidating deviden = Deviden likiudasi
• ·         liquidity = Kemampunan bayar hutang jangka pendek
• ·         Long from report = Laporan akuntansi betuk panjang
• ·         Long run proof = Pengecekan jangka panjang
• ·         Long term debets = Utang jangka panjang
• ·         long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
• ·         Long term investment = Investasi jangka panjang
• ·         Long term liabilities = Hutang jangka panjang
• ·         Loss = rugi
• ·         loss from operation = Rugi usaha
• ·         Loss on realization = Realisasi kerugian
• ·         Loss on reduction of inventory = Rugi penurunan nilai persdiaan
• ·         Loss on repossession = Rugi penarikan kembali
• ·         loss on sale of invesment = Rugi penjualan investasi
• ·         Loss on trade in = Rugi pertukaran
• ·         Loss unit = Unit yang hilang
• ·         Lower cost or market = Harga beli atau harga pasar yang lebih rendah
• ·         Lumsump purchase = Pembelian secara bulat

 

( M ) Make Or Buy Decision

• ·         Machine = Mesin
• ·         Maintenance Cost = Biaya pemeliharana
• ·         Maintenance Departement Butget = Anggaran departeman pemeliharan
• ·         Maintenance Expense = Biaya pemeliharan
• ·         Management Accounting = Akuntansi manjemen
• ·         Management Advisory Service = Pelayanan Konsultasi perusahan
• ·         Management Audit = Pemeriksaan manajemen
• ·         Management By Exception = Manjemen dengan pengecualian
• ·         Manufacturer = Pabrikan
• ·         Manufacturing Company = Perusahan pabrikan
• ·         Manufacturing Cost = Biaya pabrikasi
• ·         Manufacturing Overhead = Overhead pabrik
• ·         Markdown cancellation = Pembatalan penurunan harga
• ·         Market Rate = Harga pasar
• ·         market Value = Harga pasar
• ·         Market Value At Split Off = Harga jual pada titik pisah
• ·         Market Value Of Rights = Harga jual hak beli saham
• ·         Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham
• ·         Marketable securities = surat berharga
• ·         Marketing = Pemasaran
• ·         Marketing Department = Departemen pemasaran
• ·         Marketing Expense = Biaya pemasaran
• ·         Markup Cancellation = Pembatalan kenaikan harga
• ·         Matching Cost With revenue = Penetapan pendapatan dan biaya
• ·         Material = Bahan baku
• ·         Material Account = Perkiraan bahan baku
• ·         Material in Control = pengendalian bahan baku
• ·         Material in Process = Bahan baku dalam proses
• ·         Material ledger = Buku besar bahan baku
• ·         Material Ledger Card = Kartu bahan baku
• ·         Material Mix Variance = Selisih komposisi bahan
• ·         Material Price variance = Penyimpangan harga bahan baku
• ·         Material Usage prince Variance = Sesilsih harga pemakainan bahan
• ·         Material Yield Variance = Selisih hasil bahan
• ·         Material Requisition = Permintaan bahan baku
• ·         Medical Expense = Biaya pengobatan
• ·         Merchandise Inventory = Persediaan barang dagangan
• ·         Merchandise Inventory Turnover = Perputaran persedian barang dagangan
• ·         Merchandise Shipment on Consigment = Pengiriman barang konsinyasi
• ·         Merchandise Company = Perusahan Dagang
• ·         Mixed Account = Rekening campuran
• ·         Mixed Opinion = Pendapat Campuran
• ·         Mortgage Bond = Obligasi Hipotik
• ·         Mortgage Payable = Hutang hipotik
• ·         Moving Average = Rata rata bergerak

( N ) Net Income

• 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 Profit = Laba bersih
• Net Purchase = Pembelian bersih
• Net Realizable Value Nilai bersih yang dapat direalisasikan
• Net Sales = Penjualan bersih
• Net Worth = Kekayan bersih
• Nominal Accounts = Perkiraan nominal
• Nominal Value = Nilai nominal
• Normal Balance= istilah = Saldo normal
• Not Sufficient Fund = Dana tidak mencukupi
• Note Payable = Wesel bayar
• Note Receivable = Wesel tagih
• Note of Financial Statement = Catatan atas laporan keuangan
• Notice of Employment = Surat perjanjian kerja.

( O ) Over Time

• Observation of Inventory = Pengamatan persediaan
• Observation Of Inventory Taking = Pengamatan perhitungan persediaan
• Occupancy Cost = Biaya pendiaman atau penetapan
• Office Equipment = Peralatan kantor
• Office Salaries Expense = Biaya gaji bagian kantor
• Office Supplies = perlengkapan kantor
• Office Supplies Expense = Biaya perlengkapan kantor
• One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
• One Write System = Sistem sekali tulis
• Open Item Statement = surat pernyatan elemen-elemen terbuka
• Operating Assets = Akifa atau modal oprasi
• Operating Expense = Biaya usaha
• Operating Sales Budget = Anggaran operasional penjualan
• Operating Transaction = Transaksi operasional
• Opinion = Pendapat
• Opportunity Cost = Biaya kesempataan
• Ordering Cost = Biaya Pesanan
• Ordinary Repair = Reperasi luar biasa
• Organization Chart = Stuktur Ogranisasi
• Other General Expense = Biaya umum lainya
• Other Longterm Liabilities = Hutang jangka panjang lainnya
• Out Of Pocket Cost = Biaya kantong sendiri
• Out Tax = Pajak keluaran
• Outlay = Pengeluaran
• Outstanding check = Cek beredar
• Out standing Stock = Saham yang beredar
• Over Time = Lembur
• Over All Cost Of Capital = Biaya penggunan modal Rata-rata
• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik
• Over draft = Kelebihan penarikan
• Over Stated = Terlalu tinggi
• Owners Equity = Modal pemilik
• Onnership Right = Hak pemilik perusahan.

( P ) Partnership

• ·         Partner in Charge = Partner utama
• ·         Partnership =Persekutuan
• ·         Payable = Hutang
• ·         Payable to Defaulting Sub souder = Hutang kepada pemesanan saham
• ·         Payment = pembayaran
• ·         Percentage Depletion = Deplesi persentase
• ·         Perferred St0ck holder = Pemegang saham istimewa
• ·         Performence Report = Laporan pelaksanaan
• ·         Premium =Agio
• ·         Premium of Prepered Stock = agio Saham preferen
• ·         Premium on Bonds Payable = Agio olbigasi
• ·         Premium on stock = Agoi saham
• ·         Prepaid Advertising = Iklan dibayar dimuka
• ·         Prepaid expense = Biaya dibayar dimuka
• ·         Prepaid Insurance = Asuransi dibayar dimuka
• ·         prepaid Transportation = Transportation sewa dibayar dimuka
• ·         Prepayment = pembayaran dimuka
• ·         Price Index = Indek harga
• ·         Primary working capital = Modal kerja perimer
• ·         Process Cost = Biaya proses
• ·         Profssional Fess = pendapatan profesional
• ·         Profit = laba
• ·         Proforma = Proyeksi
• ·         Progress Billing to Costomer = harga kontrak yang difakturkan
• ·         Property = Kekayan
• ·         Property Tax = Pajak keayaan
• ·         Purchase = pembelian
• ·         Purchase Discount = Potongan pembelian
• ·         Purchase Invoice = Faktur pembelian
• ·         Purchase journal = Buku harian pembelian
• ·         Purchase Method = Metode pembelian
• ·         Purchase order =Pesanan pembelian
• ·         Purchase Requistion = Permintaan pembelian

Q - R Ouick Ratio

·         Qualified Opinion = Pendapat wajar tanpa syarat

·         Quick Ratio = Ratio aktiva tunai

• R & D Cost = Biaya riset dan pengembangan
• Rate of Return = Tingkat pengembalian
• Rate of Return on Net Worth = Rentabilitas modal sendiri
• Ratio Analysist = analsa ratio
• Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.
• Raw Material = Bahan mentah
• Raw Material Investory = Persedianan bahan mentah
• Raw Material Price Variance = Penyimpangan harga bahan mentah
• Realized Gross profit On Installment Sales = Realiasai laba kotor
• Re Arrangement = penyusunan kembali
• Receivable = Piutang
• Receivable Collection Budget =Budget pengumpulan piutang
• Receivable Trun Over = Perputaran piutang
• Receivable Write Off = Penghapusan piutang
• Receiving Account = Laporan penerimaan barang
• Reciprocal Account = Perkiraan berlawanan
• Recovable From Insurance Companies = Piutang kepada asuransi
• Redemption of bound = Penghentian obligasi
• Redemption value = Nilai penarikan
• Refference = Petunjuk
• Registered Bonds = Daftar obligasi
• Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa

( S ) Service Firm

• Sefety Stock = Persediaan bersih
• Safe Harbor Rule = Aturan perlindungan
• Saleries Allowance = Tunjangan gaji
• Salary Expense = Beban gaji
• Sale On Account = Penjualan kredit
• Sales = Penjualan
• Sales Budget = Anggran penjualan
• Sales Discount = Potongan penjualan
• Sales Invoice = Faktur penjualan
• Sales Journal = Buku harian penjualan
• Sales Mix Variance = Selesih komposisi
• Sales order = Order penjualan
• Sales Return = Retur penjualan
• Sales Salaries Expense = Biaya gaji bagian penjualan
• Sale Salaries Payable = Hutang gaji bagian penjualan
• Sales Tax = Pajak penjualan
• Salvage value = Nilai sisa
• Sample Risk = Resiko penarikan contoh
• Schedule Of Account Payable = Daftar hutang
• Schedule Of Account Receivable = Daftar piutang
• Schedule Of Factory overhead = Daftar overhead pabrik
• Scrap Value = Nilai barang sisa
• Seasonal Working Capital = Modal kerja musiman
• Secured Bond = Obligasi yang dijamin
• Selling Expense = Biaya penjualan
• Semifixed Cost = Biaya semi tetap
• Separable Cost = Biaya tambahan
• Separation Report = Laporan pemberhentian
• Service Firm = Perusahan Jasa
• Set Up Cost = Biaya Pesanan
• Share holder = Pemegang saham
• Shipment On Installment sales = Pengiriman barang cicilan
• Short Form Report = Laporan akuntansi bentuk pendek
• Shut Down Point = Titik penutupan usaha
• Significant = Penting cukup berarti
• Simple Average Of Cost = Metode rata-rata sederhana
• Single Bookkeeping = Tata buku tunggal
• Single entery System = Sistem Pembukuan tunggal
• Single step = Langkah tunggal
• Sinking Fund = Dana pelunasan / dana pembayaran
• Slush Fund = Dana taktis
• Social Benefit = Manfaat sosial
• Sole Proprietorship = Persahan perseorangan
• Sound Value = Nilai sehat

( T ) Tax Accounting

• ·         T Account = Perkiraan bentuk T
• ·         Tangible Asset = Harta berwujud
• ·         Tangible Fixed Asset = Aktiva tetap berwujud
• ·         Tax Acoounting = Akuntansi perpajakan
• ·         Tax Deduction = Pengurangan Pajak
• ·         Tax Invoice = Faktur pajak
• ·         Tax Return Statement = Surat pemberitahuan pajak
• ·         Taxable Firm = Pengusaha kena pajak
• ·         Taxable Income = Pendapatan kena pajak
• ·         Taxes Expense = Biaya pajak
• ·         Taxes Holiday = Pembebasan pajak
• ·         Taxes payable = Hutang pajak
• ·         Taxes Rate = Tarif pajak
• ·         Taxes Return = Pajak yang dikembalikan
• ·         Temporary Investment = Investasi sementara
• ·         Temporary Proprietorship = Perkiraan pemilikan sementara
• ·         Tender Offer = Penawaran dagang
• ·         Term Compliance = UJi ketaatan
• ·         The old & New Balance Proof = Pengecekan saldo awal dan akhir
• ·         Theoritical Capacity = Kapasitas secara teoritis
• ·         Three Variance Method = Metode tiga penyimpangan
• ·         Tickmarks = Tanda pemeriksaan
• ·         Time Value of Money = Nilai waktu dari pada uang
• ·         Timing Diffrence = Perbedaan waktu
• ·         To Compare = Membandingkan
• ·         To Trace = Menelusuri
• ·         Total Asset Turn Over = Perputaran total harta
• ·         Total Asset To Debts Ratio = Ratio aktifa terhadap utang
• ·         Tracks = Taksiran
• ·         Trade Discounts = Potongan perdagangan
• ·         Trande In = Tukar tambah
• ·         Trade Mark = Merk Dagang
• ·         Traveling Expense = Biaya perjalan
• ·         Treasurer = Pejabat keuangan
• ·         Treasury Bill = Surat hutang jangka panjang
• ·         Treasury Departement = Departemen keuangan
• ·         Trent Analyst = Analysa pengembangan dari waktu ke waktu
• ·         Trial Balance = Neraca saldo
• ·         Trouble Debt Restructuring = Penataan kembali utang yang macet
• ·         Trust Fund = Dana perwakilan
• ·         Turn Over = Perputaran
• ·         Two bin System = Sistem dua bin
• ·         Two collumn Account = Perkiraan dua kolom
• ·         Two collumn Journal = Dua kolom jurnal
• ·         Two Variance Method = Metode dua penyimpangan

( U ) Unit Of Product Method

• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
• Unearned Income : Sewa diterima dimuka
• Uncertainties : Ketidak pastian
• Uncollectible Account : Beban penghapusan puitang
• Uncollectible Account Receivable : Beban penghapusan piutang
• Under Applied Overhead : Overhead yang dibebankan terlalu rendah
• Unearned Revenue : Pendapatan diterima dimuka
• Unemployment Tax : Pajak pengurangan
• Unexpired : Belum kadaluwarsa
• Unfavorable Variance : Selisih merugikan
• Uniformity : Keseragaman
• Unissued Capital stock : Modal saham yang belum beredar
• Unit Cost : Harga perunit
• Unit Equivalent : Unit setara
• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran
• Unit Product Cost : Biaya unit produksi
• Unit Profit Graph : Grafik laba perunit
• Unit Still In Process : Unit dalam Proses
• Unlimited Liabilities : Kewajiban tak terbatas
• Unqualied Opinion : Pendapatan Wajar
• Unvoidable Cost : Biaya yang terhindarkan
• Useful Life : Masa Pengunaan

( V ) Value Added Tax

• ·         Valuation Account : Perkiraan pernilaian
• ·         Value : Nilai
• ·         Value Added : Nilai tambah
• ·         Value Added Tax : Pajak Pertambahan Nilai
• ·         Value In Use : Nilai pengurangan
• ·         Variable Cost : Biaya variabel
• ·         Variable Cost Ratio : Rasio biaya Variabel
• ·         Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
• ·         Variance Analysist : Analisa selisih
• ·         Variance Analysist Report : Laporan analisa penyimpangan
• ·         Verability : Daya uji
• ·         Vertical Analysist : Analisa Vertical
• ·         Volume Variance : Penyimpangan dalam isi
• ·         Vouching : Biaya upah
• ·         Voucher Register : Pemeriksaan dokumen dasar
• ·         Voucher : Dokumen
• ·         Voluntary Contribution : Simpanan sukarela

( W ) Worksheet

• Working Capital : Modal kerja
• Working In Process : Barang dalam proses
• Working In Process Inventory : Persediaan barang dalam proses
• Wages Expense : Pemeriksaan dokumen dasar
• Wages Rate : Biaya upah
• Wages And Taxes Statement : Laporan upah dan pajak
• Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi
• Weighted Average : Metode rata-rata terimbang
• Weighted Average Method : Metode rata-rata terimbang
• working sheet : Neraca Lajur
• Working Paper : Kertas kerja
• Write Off : Dihapuskan
• Write Off Method : Metode penghapusan

( Y - Z ) Yield - Zero

• Yield = Metode penghapusan
• Yield Variance = Penyimpangan hasil
• Zero Base Budgeting = Penganggaran atas dasar nol