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

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