istilah istilah akuntansi

Berikut istilah-istilah sebagai informasi penambah pengetahuan : A • ACCOUNT = Perkiraan • ACCOUNT RECEIVABLE = Piutang Dagang • ACCOUNT FROM = Bentuk Perkiraan • ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar • ACCOUNT PAYABLE = Hutang Lancar • ACCOUNT PAYABLE LEDGER= Buku besar hutang • ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha • Account Payable Subsidiary Ledger = Buku tambahan piutang • ACCOUNTANT = Akuntan • ACCOUNTANT FEE EXPENSE = Biaya akuntan • ACCOUNTANT PUBLIC = Akuntan publik • ACCOUNTING = Akuntasi • ACCOUNTING ASSUMPTION = Asumsi akuntansi • ACCOUNTING CYCLE = Sirklus akuntansi • ACCOUNTING DATA = Data akuntansi • ACCOUNTING DEPARTMENT = Departemen akuntansi • ACCOUNTING EQUATION = Persaman akuntansi • ACCOUNTING INCOME = Laba akuntansi • ACCOUNTING INFORMATION = Informasi akuntansi • ACCOUNTING INSTRUCTION = Intruksi akuntansi • ACCOUNTING MANAGEMENT = Manajement akuntansi • ACCOUNTING METHOD = Metode akuntansi • ACCOUNTING PERIOD = Periode akuntansi • ACCOUNTING PRINCIPLE = Akuntansi dasar • ACCOUNTING PROCEDURE = Prosedur akuntansi • ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban • ACCOUNTING SYSTEM = Sistem akuntansi • ACCOUNTS INTER COMPANY = Rekening antar perusahan • ACCRUED EXPENSE = Biaya yang akan di bayar • ACCRUED EXPENSE PAYABLE = Beban terhutang • ACCRUED PAYROLL PAYABLE = Utang gaji • ACCRUED INTERS PAYABLE = Bunga terhutang • ACCRUED REVENUE = Pendapatan yang akan diterima • ACCRUED TAX PAYABLE = Hutang pajak • ACCRUED WAGES PAYABLE = Upah terhutang • ACCUMULATED DEPLETION = Akumulasi deplesi • ACCUMULATED DEPRECIATION = Akumulasi penyusutan • ACTUAL AMOUNT = Jumlah sesungguhnya • ACTUAL COST ( 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 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 usaha 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 GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan) • CURRENCY = Mata uang • CURRENCY ASSET = Harta lancar • CURRENCY LIABILITIES = Hutang jangka pendek D • DEBIT NOTE = Nota debet • DEBIT BALANCE = saldo debet • DEDUCTION = Pengurangan • DEFECTIVE GOODS = Produk rusak • DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan • DELIVERY EXPENSE = Biaya pengankutan • DEPOSIT SLIP = Bukti setoran • DEPRECIATION = Penyusutan • DEPRECIATION EXPENSE = Biaya penusutan • DETERMINING DEPRECIATION = Penetapan penyusutan • DIRECT COSTING = Penetapan biaya langsung • DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung • DIRECT EXPENSE = Biaya langsung • DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung • DIRECT TAXES = Pajak langsung • DIRECT WRITE OFF = Penghapusan langsung • DISCOUNT = Potngan ( harga ) • DISSOLUTION = Pembubaran • DIVIDEND STOCK = Deviden saham • DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan • DRAFT ( info ) = Wesel • DUE DATE = Tanggal jatuh tempo E • EARNED = Pendapatan • EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak • EARNING AFTER TAX = Pendapatan sesudah pajak • ECONOMIC LIFE = Umur ekomoni • ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal • EMERGENCY WORKING CAPITAL = Modal kerja darurat • EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan • END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan • ENDING BALANCE = Saldo akhir • ENDING INVENTORY = Persediaan akhir • ENTERTAIMENT EXPENSE = Biaya entertain • ENTRY = Ayat • EQUIPMENT = Peralatan • EQUITIES = Kekayaan • EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan • ESTIMATE VALUE = Nilai taksir • ESTIMATED GROSS PROVIT = Taksiran laba kotor • EVIDENCE = Bukti-bukti • EXCEPT = Pengecualian • EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku • EXCESS VALUE = Nilai lebih • EXCHANGE RATE = Nilai tukar • EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan • EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan • EXPIRED = Kadarluasa • EXPENSE = Biaya • EXTERNAL AUDIT = Pemeriksaan ekternal • EXTRA ORDINARY GAIN = pembelajan yang luar biasa • EXTRA ORDINARY LOSS = Kerugian yang luar biasa • EXTRA ORDINARY REPAIRS = Perbaikan luar biasa • EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa F • Fiscal Year = Tahun pajak • Fixed asset subsidiary ledge = Buku tambahan harta tetap • Fixed asset turnover = Perputaran harta tetap • Fixed capital asset = Modal kerja tetap • Fixed cast = Biaya tetap • Fixed efficency variance = Penyimpangan effisiensi yang tetap • Fixed factory overhead = Overhead pabrik yang tetap • Flexible budget = Anggaran yang berubah-ubah • Floor = Batasan bawah • Flow of cost = Aliran biaya • Flow of document = Peredaran dokumen • Flow of funds = Aliran dana • Flow of work = Peredaran kerja • Flowchart = Daftar aliran • Fluctualing method = Metode fluktuasi • Fluctuating fund = Dana berubah-ubah • Foot note = Catatan kaki • Forecast balance sheet = Ramalan neraca • Forecast income statement = Taksiran rugi laba • Form = Formulir • Four collumn ccount = Jurnal empat kolom • Fraud = kecurangan • Freight in = Ongkos angkut pembelian • Freight on material purchasas = Beban angkut pembelian bahan • Freight out = Ongkos angkut penjualan • Funds = Dana • Funds statement = Laporan sumber dan pengunan dana • Furniture & fixture = Peralatan • Fusion = Penggabungan G • General Accounting = 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 Method = Metode Kotor • Gross loss = Rugi kotor • Gross Profit Laba kotor • Gross Profit Analysist = Analisa laba kotor • Gross provfi metho = Metode laba kotor • Gross Profit on sales = Laba kotor atas penjualan • Gross Working Capital = modal kerja kotor • Group Code = Kode kelompok • Go Publik Compony = Perusahan yang menjual saham ke masyarakat H • Heating and lighting expense = Biaya pemanasan dan penerangan • Hidden Reserves = Cadangan rahasia • Historical cost Accounting = Harga perolehan historis • Historical cost = Biaya Historis • Home office = kantor pusat • Horizon Analyst = Analisa mendatar • Human Resource Accounting = Akuntansi sumber daya manusia I • Income = laba • Income After Tax = Laba sesudah pajak • Income From Joint Venture = Laba usaha patungan • Income From Operation = Laba usaha • Income Sharing Agreement = Persetujuan penbagian laba • Income Statement = Laporan rugi laba • Income Statement Account = Pendekatan laba rugi • Income Summary = 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 • Initial Inventory = Persediaan awal • Initial Audit = Pemeriksaan awal/pertama kali • Input Tax = Pajak masukan • Installation Cost = Biaya instalasi atau pemasangan • Installment = Angguran atau cicilan • Installment Contract Receivable = Piutang penjualan cicilan • Installment Method = Metode cicilan • Installment Payable = Hutang cicilan • Installment Term Debt = Utang jangka menengah • Insurance Expense General = Biaya asuransi unum • Insurance expense selling = Biaya asuransi penjualan • Intagible Asset = Aktiva tak berwujud • Intangible Fixed Assets = Aktiva tetap tak berwujud • Intercompany Loans = Pinjaman antar perusahan • Interest = Bunga • Interest Baering Note = Wesel berbunga • Interest Expense = Biaya bunga • Interest Factor = Faktor bunga • Interest Income = Pendapatan bunga • Interest ayable = Hutang bunga • Interest Receivable = Piutang bunga • Interim Statement = Laporan sementara • Internal Audit = Pemeriksan Intern • Internal Auditor = Pemeriksan internal • Internal Control = Pengawasan internal • Internal Control Questioary = Pertanyaan pengendalian Intern • Internal Finacing = Pembiayan internal • Inventory = Persediaan • Inventory Balance = Saldo Persedian • Inventory of Material = Persediaan Bahan Mentah • Inventory Trun Over = Perputaran persediaan • Inventory Valuation = Penilaian Persediaan • Invesment In Fund = Investasi dalam dana • Invesment In Bond = Investasi dalam obligasi • Invesment In Joint Venture = Investasi dalam usaha patungan • Invesment In Land = Investasi dalam bentuk tanah • Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa • Invesment In Stock = Investasi saham • Investor = Orang yang menanamkan modal • Invoice = Faktur J • Job order cost = Biaya pesanan • Job order cost sheet = Kartu biaya pesanan • Job order cost system = Sistem biaya pesanan • Job time ticket = Kartu jam kerja • Joint cost = Biaya gabungan • Joint cost of capital = Biaya penggunan modal bersama • Joint product = Produksi gabungan • Joint venture = Usaha patungan • Joint venture books = buku-buku usaha patungan • Journal = Buku harian • Journal entry = Ayat-ayat jurnal • Journalizing = menjurnal/ penjurnalan • Judgment sample = Sampel pertimbangan L • Labor = Tenaga kerja • Labor budget = Anggaran tenaga kerja • Labor cost = biaya tenaga kerja • Labor cost control = pengendalian biaya tenaga kerja • Labor cost report = Laporan biaya tenaga kerja • Labor efficiency ratio = Rasio effiensi tenaga kerja • Labor efficiency stasndar = Standar effisinsi tenaga kerja • Labor efficiency Variance = Selisih effiensi upah • Labor Fringe benefit = Pendapatan yang diterima tenaga kerja • Labor performance report = Laporan pelaksanan kerja • labor rate variance = Penyimpangan tarif tenaga kerja • Land = Tanah • Land right = Hak atas tanah • Last in first out ( LIFO ) = Masuk pertamakeluar pertama • Lease = Sewa • Lease agreement = Kontrak sewa guna • Leaseing = Sewa guna • Ledger = Buku besar • Legal capital = Modal resmi • Lessee = Pihak yang menyewakan guna barang • Lessor = Pihak yang menyewa guna barang • letter of comments = Surat komentar • Letter of transmettal = Surat penyerangan • Liabilities = Kewajiban • Limited liabilty = Tanggung jawab terbatas • Liquidating deviden = Deviden likiudasi • liquidity = Kemampunan bayar hutang jangka pendek • Long from report = Laporan akuntansi betuk panjang • Long run proof = Pengecekan jangka panjang • Long term debets = Utang jangka panjang • long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri • Long term investment = Investasi jangka panjang • Long term liabilities = Hutang jangka panjang • Loss = rugi • loss from operation = Rugi usaha • Loss on realization = Realisasi kerugian • Loss on reduction of inventory = Rugi penurunan nilai persdiaan • Loss on repossession = Rugi penarikan kembali • loss on sale of invesment = Rugi penjualan investasi • Loss on trade in = Rugi pertukaran • Loss unit = Unit yang hilang • Lower cost or market = Harga beli atau harga pasar yang lebih rendah • Lumsump purchase = Pembelian secara bulat M • Machine = Mesin • Maintenance Cost = Biaya pemeliharana • Maintenance Departement Butget = Anggaran departeman pemeliharan • Maintenance Expense = Biaya pemeliharan • Management Accounting = Akuntansi manjemen • Management Advisory Service = Pelayanan Konsultasi perusahan • Management Audit = Pemeriksaan manajemen • Management By Exception = Manjemen dengan pengecualian • Manufacturer = Pabrikan • Manufacturing Company = Perusahan pabrikan • Manufacturing Cost = Biaya pabrikasi • Manufacturing Overhead = Overhead pabrik • Markdown cancellation = Pembatalan penurunan harga • Market Rate = Harga pasar • market Value = Harga pasar • Market Value At Split Off = Harga jual pada titik pisah • Market Value Of Rights = Harga jual hak beli saham • Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham • Marketable securities = surat berharga • Marketing = Pemasaran • Marketing Department = Departemen pemasaran • Marketing Expense = Biaya pemasaran • Markup Cancellation = Pembatalan kenaikan harga • Matching Cost With revenue = Penetapan pendapatan dan biaya • Material = Bahan baku • Material Account = Perkiraan bahan baku • Material in Control = pengendalian bahan baku • Material in Process = Bahan baku dalam proses • Material ledger = Buku besar bahan baku • Material Ledger Card = Kartu bahan baku • Material Mix Variance = Selisih komposisi bahan • Material Price variance = Penyimpangan harga bahan baku • Material Usage prince Variance = Sesilsih harga pemakainan bahan • Material Yield Variance = Selisih hasil bahan • Material Requisition = Permintaan bahan baku • Medical Expense = Biaya pengobatan • Merchandise Inventory = Persediaan barang dagangan • Merchandise Inventory Turnover = Perputaran persedian barang dagangan • Merchandise Shipment on Consigment = Pengiriman barang konsinyasi • Merchandise Company = Perusahan Dagang • Mixed Account = Rekening campuran • Mixed Opinion = Pendapat Campuran • Mortgage Bond = Obligasi Hipotik • Mortgage Payable = Hutang hipotik • Moving Average = Rata rata bergerak N • National Association of Accounting = Asosiasi akuntan nasional • Natural Bussiness year = Tahun bisnis alami • Negative Assurance = Jaminan negatif • Net Asset = Aktifa bersih • Net earning =Pendapatan bersih • Net Income = Keuntungan bersih • Net Income After Tax = Keuntungan bersih setelah pajak • Net Loss = Kerugian bersih • Net Method = Metode Bersih • Net Profit = Laba bersih • Net Purchase = Pembelian bersih • Net Realizable Value = Nilai bersih yang dapat direalisasikan • Net Sales = Penjualan bersih • Net Worth = Kekayan bersih • Nominal Accounts = Perkiraan nominal • Nominal Value = Nilai nominal • Normal Balance= istilah = Saldo normal • Not Sufficient Fund = Dana tidak mencukupi • Note Payable = Wesel bayar • Note Receivable = Wesel tagih • Note of Financial Statement = Catatan atas laporan keuangan • Notice of Employment = Surat perjanjian kerja. O • Observation of Inventory = Pengamatan persediaan • Observation Of Inventory Taking = Pengamatan perhitungan persediaan • Occupancy Cost = Biaya pendiaman atau penetapan • Office Equipment = Peralatan kantor • Office Salaries Expense = Biaya gaji bagian kantor • Office Supplies = perlengkapan kantor • Office Supplies Expense = Biaya perlengkapan kantor • One Time Voucher procedure = Prosedur pembuatan voucher sekaligus • One Write System = Sistem sekali tulis • Open Item Statement = surat pernyatan elemen-elemen terbuka • Operating Assets = Akifa atau modal oprasi • Operating Expense = Biaya usaha • Operating Sales Budget = Anggaran operasional penjualan • Operating Transaction = Transaksi operasional • Opinion = Pendapat • Opportunity Cost = Biaya kesempataan • Ordering Cost = Biaya Pesanan • Ordinary Repair = Reperasi luar biasa • Organization Chart = Stuktur Ogranisasi • Other General Expense = Biaya umum lainya • Other Longterm Liabilities = Hutang jangka panjang lainnya • Out Of Pocket Cost = Biaya kantong sendiri • Out Tax = Pajak keluaran • Outlay = Pengeluaran • Outstanding check = Cek beredar • Out standing Stock = Saham yang beredar • Over Time = Lembur • Over All Cost Of Capital = Biaya penggunan modal Rata-rata • Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik • Over draft = Kelebihan penarikan • Over Stated = Terlalu tinggi • Owners Equity = Modal pemilik • Onnership Right = Hak pemilik perusahan. P • Partner in Charge = Partner utama • Partnership =Persekutuan • Payable = Hutang • Payable to Defaulting Sub souder = Hutang kepada pemesanan saham • Payment = pembayaran • Percentage Depletion = Deplesi persentase • Perferred St0ck holder = Pemegang saham istimewa • Performence Report = Laporan pelaksanaan • Premium =Agio • Premium of Prepered Stock = agio Saham preferen • Premium on Bonds Payable = Agio olbigasi • Premium on stock = Agoi saham • Prepaid Advertising = Iklan dibayar dimuka • Prepaid expense = Biaya dibayar dimuka • Prepaid Insurance = Asuransi dibayar dimuka • prepaid Transportation = Transportation sewa dibayar dimuka • Prepayment = pembayaran dimuka • Price Index = Indek harga • Primary working capital = Modal kerja perimer • Process Cost = Biaya proses • Profssional Fess = pendapatan profesional • Profit = laba • Proforma = Proyeksi • Progress Billing to Costomer = harga kontrak yang difakturkan • Property = Kekayan • Property Tax = Pajak keayaan • Purchase = pembelian • Purchase Discount = Potongan pembelian • Purchase Invoice = Faktur pembelian • Purchase journal = Buku harian pembelian • Purchase Method = Metode pembelian • Purchase order =Pesanan pembelian • Purchase Requistion = Permintaan pembelian Q • Qualified Opinion = Pendapat wajar tanpa syarat • Quick Ratio = Ratio aktiva tunai R • R & D Cost = Biaya riset dan pengembangan • Rate of Return = Tingkat pengembalian • Rate of Return on Net Worth = Rentabilitas modal sendiri • Ratio Analysist = analsa ratio • Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang. • Raw Material = Bahan mentah • Raw Material Investory = Persedianan bahan mentah • Raw Material Price Variance = Penyimpangan harga bahan mentah • Realized Gross profit On Installment Sales = Realiasai laba kotor • Re Arrangement = penyusunan kembali • Receivable = Piutang • Receivable Collection Budget =Budget pengumpulan piutang • Receivable Trun Over = Perputaran piutang • Receivable Write Off = Penghapusan piutang • Receiving Account = Laporan penerimaan barang • Reciprocal Account = Perkiraan berlawanan • Recovable From Insurance Companies = Piutang kepada asuransi • Redemption of bound = Penghentian obligasi • Redemption value = Nilai penarikan • Refference = Petunjuk • Registered Bonds = Daftar obligasi • Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa • Reliability = Dapat dipercaya • Rent Earned = Pendapatan sewa • Rent Income = Pendapatan sewa • Re Odrder Point = Titik pesanan kembali • Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan • Repeat Audit = Pemeriksaan yang berulang • Replacement Cost = Nilai ganti • Report = Laporan • Report Form = Formulir laporan • Report Frorm Balance Sheet = Neraca bentuk laporan • Representative Letter Client = Surat pernyatan pelayanan • Required Rate of Return = Tingkat pengembalian yang di inginkan • Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan • Residual Value = Nilai sisa • Responsibility Accounting = Akuntansi pertanggung jawaban • Responsibility Center = Pusat pertanggung jawaban • Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali • Restrition of Diveden = Pembatasan deviden • Retail Lifo Inventory Method = Metode harga eceran • Retail Merchandsing = barang dagangan dijual dengan eceran • Retail Method = Metode eceran • Retained Earning = Laba yang ditahan • Retained Earning Statement = Laporan laba yang ditahan • Retirement of Bonds = Penarikan obligasi • Return On Invesment = Tingkat pengembalian Investasi • Revaluation = Penerikan kembali • Revennue = Pendapatan • Revenue Center = Pusat penghasi laba • Revenue Expenditure = Pengeluaran pendapatan • Revenue Recognition = Pengakuan pendapatan • Reversing Entries = Ayat jurnal pembalik • Riel Material Invetory Turnover = Perputaran persediaan bahan baku. S • Sefety Stock = Persediaan bersih • Safe Harbor Rule = Aturan perlindungan • Saleries Allowance = Tunjangan gaji • Salary Expense = Beban gaji • Sale On Account = Penjualan kredit • Sales = Penjualan • Sales Budget = Anggran penjualan • Sales Discount = Potongan penjualan • Sales Invoice = Faktur penjualan • Sales Journal = Buku harian penjualan • Sales Mix Variance = Selesih komposisi • Sales order = Order penjualan • Sales Return = Retur penjualan • Sales Salaries Expense = Biaya gaji bagian penjualan • Sale Salaries Payable = Hutang gaji bagian penjualan • Sales Tax = Pajak penjualan • Salvage value = Nilai sisa • Sample Risk = Resiko penarikan contoh • Schedule Of Account Payable = Daftar hutang • Schedule Of Account Receivable = Daftar piutang • Schedule Of Factory overhead = Daftar overhead pabrik • Scrap Value = Nilai barang sisa • Seasonal Working Capital = Modal kerja musiman • Secured Bond = Obligasi yang dijamin • Selling Expense = Biaya penjualan • Semifixed Cost = Biaya semi tetap • Separable Cost = Biaya tambahan • Separation Report = Laporan pemberhentian • Service Firm = Perusahan Jasa • Set Up Cost = Biaya Pesanan • Share holder = Pemegang saham • Shipment On Installment sales = Pengiriman barang cicilan • Short Form Report = Laporan akuntansi bentuk pendek • Shut Down Point = Titik penutupan usaha • Significant = Penting cukup berarti • Simple Average Of Cost = Metode rata-rata sederhana • Single Bookkeeping = Tata buku tunggal • Single entery System = Sistem Pembukuan tunggal • Single step = Langkah tunggal • Sinking Fund = Dana pelunasan / dana pembayaran • Slush Fund = Dana taktis • Social Benefit = Manfaat sosial • Sole Proprietorship = Persahan perseorangan • Sound Value = Nilai sehat • Special Journal = Jurnal khusus • Specified Order Of Closing =Metode urutan alokasi yang diatur • Spoilage = Produksi cacat • Spoiled Goods = Pruduk cacat • Standar of Reporting = Norma pelaporan pemeriksaan • Statement By Director = Surat pernyatanan langanan • Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan • Statement Of Changes In Working Capital = Laporan perubahan modal kerja • Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi • Statement of Finantial Posisition = Laporan posisi keuangan • Statement Of Owners Capital = Laporan perubahan modal • Statement Of Retained Earning = Laporan laba yang ditahan • Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana • Step Method = Metode alokasi bertahap • Stock Outstanding = Pertukaran saham • Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham • Stock Right = pemegang saham • Stock Rigth Outstanding = Rapat pemegang saham • Stock Convertion = Dana penarikan saham • Stock Holder Meeting = Rapat pemegang saham • Stock Subcription = Saham yang dipesan • Stock Warrant = Surat hak beli saham • Storage Cost = Biaya penyimpanan • Store Salaries Expense = Beban gaji toko • Straight Line Method = Metode garis lurus • Subsidiary ledger = Buku tambah • Sunk cost = Biaya tersembunyi • Supplementary information S= Penjelasan tambahan • Supplies = pelengkapan • Supplies Expense = Biaya perlengkapan • Surplus = Kelebihan • Supporting Schedule = Daftar tambahan T • T Account = Perkiraan bentuk T • Tangible Asset = Harta berwujud • Tangible Fixed Asset = Aktiva tetap berwujud • Tax Acoounting = Akuntansi perpajakan • Tax Deduction = Pengurangan Pajak • Tax Invoice = Faktur pajak • Tax Return Statement = Surat pemberitahuan pajak • Taxable Firm = Pengusaha kena pajak • Taxable Income = Pendapatan kena pajak • Taxes Expense = Biaya pajak • Taxes Holiday = Pembebasan pajak • Taxes payable = Hutang pajak • Taxes Rate = Tarif pajak • Taxes Return = Pajak yang dikembalikan • Temporary Investment = Investasi sementara • Temporary Proprietorship = Perkiraan pemilikan sementara • Tender Offer = Penawaran dagang • Term Compliance = UJi ketaatan • The old & New Balance Proof = Pengecekan saldo awal dan akhir • Theoritical Capacity = Kapasitas secara teoritis • Three Variance Method = Metode tiga penyimpangan • Tickmarks = Tanda pemeriksaan • Time Value of Money = Nilai waktu dari pada uang • Timing Diffrence = Perbedaan waktu • To Compare = Membandingkan • To Trace = Menelusuri • Total Asset Turn Over = Perputaran total harta • Total Asset To Debts Ratio = Ratio aktifa terhadap utang • Tracks = Taksiran • Trade Discounts = Potongan perdagangan • Trande In = Tukar tambah • Trade Mark = Merk Dagang • Traveling Expense = Biaya perjalan • Treasurer = Pejabat keuangan • Treasury Bill = Surat hutang jangka panjang • Treasury Departement = Departemen keuangan • Trent Analyst = Analysa pengembangan dari waktu ke waktu • Trial Balance = Neraca saldo • Trouble Debt Restructuring = Penataan kembali utang yang macet • Trust Fund = Dana perwakilan • Turn Over = Perputaran • Two bin System = Sistem dua bin • Two collumn Account = Perkiraan dua kolom • Two collumn Journal = Dua kolom jurnal • Two Variance Method = Metode dua penyimpangan U • Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan • Unearned Income : Sewa diterima dimuka • Uncertainties : Ketidak pastian • Uncollectible Account : Beban penghapusan puitang • Uncollectible Account Receivable : Beban penghapusan piutang • Under Applied Overhead : Overhead yang dibebankan terlalu rendah • Unearned Revenue : Pendapatan diterima dimuka • Unemployment Tax : Pajak pengurangan • Unexpired : Belum kadaluwarsa • Unfavorable Variance : Selisih merugikan • Uniformity : Keseragaman • Unissued Capital stock : Modal saham yang belum beredar • Unit Cost : Harga perunit • Unit Equivalent : Unit setara • Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran • Unit Product Cost : Biaya unit produksi • Unit Profit Graph : Grafik laba perunit • Unit Still In Process : Unit dalam Proses • Unlimited Liabilities : Kewajiban tak terbatas • Unqualied Opinion : Pendapatan Wajar • Unvoidable Cost : Biaya yang terhindarkan • Useful Life : Masa Pengunaan V • Valuation Account : Perkiraan pernilaian • Value : Nilai • Value Added : Nilai tambah • Value Added Tax : Pajak Pertambahan Nilai • Value In Use : Nilai pengurangan • Variable Cost : Biaya variabel • Variable Cost Ratio : Rasio biaya Variabel • Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel • Variance Analysist : Analisa selisih • Variance Analysist Report : Laporan analisa penyimpangan • Verability : Daya uji • Vertical Analysist : Analisa Vertical • Volume Variance : Penyimpangan dalam isi • Vouching : Biaya upah • Voucher Register : Pemeriksaan dokumen dasar • Voucher : Dokumen • Voluntary Contribution : Simpanan sukarela W • Working Capital : Modal kerja • Working In Process : Barang dalam proses • Working In Process Inventory : Persediaan barang dalam proses • Wages Expense : Pemeriksaan dokumen dasar • Wages Rate : Biaya upah • Wages And Taxes Statement : Laporan upah dan pajak • Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi • Weighted Average : Metode rata-rata terimbang • Weighted Average Method : Metode rata-rata terimbang • working sheet : Neraca Lajur • Working Paper : Kertas kerja • Write Off : Dihapuskan • Write Off Method : Metode penghapusan Y • Yield = Metode penghapusan • Yield Variance = Penyimpangan hasil Z • Zero Base Budgeting = Penganggaran atas dasar nol Diposkan oleh SISTEM-AKUNTANSI