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

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