ISTILAH – ISTILAH AKUNTANSI YANG HARUS ANDA KETAHUI

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Istilah akuntansi sangat penting, bila kita tidak memahami istilah-istilah itu, maka kita tidak dapat mengerjakan soal 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

 

Sumber : sistem-akuntansi1000.blogspot.com

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