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...

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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...

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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...

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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 =...

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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...

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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 =...

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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...

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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...

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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...

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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...

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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...

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