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.