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

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