ISTILAH DALAM AKUNTANSI (V - Z) :

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

X :

Y :
Yield = Metode penghapusan
Yield Variance = Penyimpangan hasil

Z :
Zero Base Budgeting = Penganggaran atas dasar nol

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ISTILAH DALAM AKUNTANSI (T - U) :

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

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ISTILAH DALAM AKUNTANSI (R - S) :

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

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ISTILAH DALAM AKUNTANSI (P - Q) :

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

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ISTILAH DALAM AKUNTANSI (N - O) :

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 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.

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ISTILAH DALAM AKUNTANSI (L - M) :

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

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ISTILAH DALAM AKUNTANSI (H - J) :

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 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

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ISTILAH DALAM AKUNTANSI (F - G) :

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 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

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ISTILAH DALAM AKUNTANSI (D - E) :

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 penyusutan
Determining Depreciation = Penetapan penyusutan
Direct Costing = Penetapan biaya langsung
Direct Department Overhead Expense = Beban/biaya overhead departemen lansung
Direct Expense = Biaya langsung
Direct Labor Cost Butget = Biaya anggaran buruh langsung
Direct Taxes = Pajak langsung
Direct Write Off = Penghapusan langsung
Discount = Potngan ( harga )
Dissolution = Pembubaran
Dividend Stock = Deviden saham
Double Entry System = Sistem pembukuan berpasangan
Draft = 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

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ISTILAH DALAM AKUNTANSI (B - C) :

B :
Balance Sheet = 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 = 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 = 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 = 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 = Gedung
Business Entity = Kesatuan usaha

C :
Capital = Modal
Capital Statement = Laporan perubahan modal
Capital Stock = Modal saham
Cash = Kas
Cash Budget = Anggaran kas
Cash Count = Perhitungan kas
Cash Disbursement Journal = Jurnal pengeluaran kas
Cash Discount = Potongan yang diberikan atas pembayaran tunai
Cash Flow = 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

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ISTILAH DALAM AKUNTANSI (A) :

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 = 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 = 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 = Laporan tahunan

Asset = 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 = Pemeriksa keuangan

Auditing = Pemeriksaan keuangan

Average Method = Metode rata-rata



Semoga istilah ini dapat bermanfaat dan dapat memberikan sedikit tambahan pengetahuan bagi kita semua.

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