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Account |
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Perkiraan |
Account Form |
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Bentuk Perkiraan |
Account Not Current |
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Pos-Pos Yang Tidak Lancar |
Account Payable |
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Hutang Lancar |
Account Payable Ledger |
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Buku Besar Hutang |
Account Payable Subsidiary Ledger |
= |
Buku Besar Pembantu Hutang Usaha |
Account Receivable |
= |
Piutang Dagang |
Account Receivable Analysis |
= |
Analisis Piutang Usaha |
Account Receivable Statement |
= |
Daftar Piutang Usaha |
Account Receivable Subsidiary Ledger |
= |
Buku Besar Pembantu Piutang Usaha |
Accountant |
= |
Akuntan |
Accountant Fee Expense |
= |
Biaya Akuntan |
Accountant Public |
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Akuntan Publik |
Accounting |
= |
Akuntasi |
Accounting Assumption |
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Asumsi Akuntansi |
Accounting Cycle |
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Siklus Akuntansi |
Accounting Data |
= |
Data Akuntansi |
Accounting Department |
= |
Departemen Akuntansi |
Accounting Equation |
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Persaman Akuntansi |
Accounting Income |
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Laba Akuntansi |
Accounting Information |
= |
Informasi Akuntansi |
Accounting Instruction |
= |
Intruksi Akuntansi |
Accounting Management |
= |
Manajement Akuntansi |
Accounting Method |
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Metode Akuntansi |
Accounting Period |
= |
Periode Akuntansi |
Accounting Period Concept |
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Konsep Periode Akuntansi |
Accounting Principle |
= |
Akuntansi Dasar |
Accounting Procedure |
= |
Prosedur Akuntansi |
Accounting Responsibility |
= |
Akuntansi Pertanggung Jawaban |
Accounting System |
= |
Sistem Akuntansi |
Accounts Inter Company |
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Rekening Antar Perusahaan |
Accrual Basis Of Accounting |
= |
Akuntansi Berbasis Akrual |
Accrued Expense |
= |
Beban Yang Masih Harus Dibayar |
Accrued Expense Payable |
= |
Beban Terhutang |
Accrued Inters Payable |
= |
Bunga Terhutang |
Accrued Payroll Payable |
= |
Utang Gaji |
Accrued Revenue |
= |
Pendapatan Yang Akan Diterima |
Accrued Tax Payable |
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Hutang Pajak |
Accrued Wages Payable |
= |
Upah Terhutang |
Accumulated Depletion |
= |
Akumulasi Deplesi |
Accumulated Depreciation |
= |
Akumulasi Penyusutan |
Acrrued Revenues |
= |
Pendapatan Yang Akan Diterima |
Actual Amount |
= |
Jumlah Sesungguhnya |
Actual Cost ( Arti Islilahnya ) |
= |
Biaya Sesungguhnya |
Actual Factory Overhead |
= |
Beban Overhead Sesungguhnya |
Actual Liability |
= |
Hutang Nyata |
Actual Price |
= |
Harga Sesungguhnya |
Actual Quantity |
= |
Kwalitas Sesungguhnya |
Additional Cost ( Istilahnya ) |
= |
Biaya Tambahan |
Adjusted Balance |
= |
Saldo Setelah Penyesuaian |
Adjusted Trial Balance |
= |
Neraca Saldo Penyesuaian |
Adjusting Entries |
= |
Ayat Jurnal Penyesuaian |
Advance Accounting |
= |
Akuntansi Lanjutan |
Advance From Customer |
= |
Uang Muka Langganan |
Adverse Opinion |
= |
Pendapatan Tidak Wajar |
Advertising Expense |
= |
Biaya Iklan |
Aging The Receivables |
= |
Umur Piutang |
Allowance Account |
= |
Perkiraan Cadangan |
Allowance For Bad Debt |
= |
Cadangan Piutang Tak Tertagih |
Allowance For Doubtful Accounts |
= |
Penyisihan Piutang Tak Tertagih |
Allowance For Inventory Decline To Market |
= |
Cadangan Penurunan Nilai Persediaan |
Allowance For Overvaluation Of Branch Merchandise |
= |
Cadangan Kenaikan Harga Barang Cabang |
Allowance Method ( Artinya ) |
= |
Metode Cadangan |
Amortization |
= |
Penyusutan Atas Harta Tak Berwujud |
Annual Report ( Istilah ) |
= |
Laporan Tahunan |
Applied Factory Overhead Cost |
= |
Biaya Overhead Yang Dibebankan |
Asset ( Istilah ) |
= |
Harta |
Asset Account |
= |
Perkiraan Harta |
Asset Approach |
= |
Pendekatan Aktifa |
Assume |
= |
Asumsi |
Audit Expense |
= |
Biaya Audit |
Audit Fee |
= |
Pendapatan Audit |
Audit Planning |
= |
Rencana Pemeriksaan |
Audit Process |
= |
Proses Pemeriksaan |
Audit Programme |
= |
Program Pemeriksaan |
Auditing |
= |
Pemeriksaan Keuangan |
Auditor ( Islilahnya ) |
= |
Pemeriksaan Keuangan |
Average Method |
= |
Metode Rata-Rata |
Bad Debt Expense |
= |
Beban Piutang Tak Tertagih |
Balance Amount |
= |
Keseimbangan Jumlah |
Balance Before Liquidation |
= |
Saldo Sebelum Likuidasi |
Balance Per Bank |
= |
Saldo Menurut Bank |
Balance Per Book |
= |
Saldo Menurut Buku |
Balance Sheet ( Arti Istilahnya ) |
= |
Neraca |
Balance Sheet Account |
= |
Perkiraan Neraca |
Bank Payable |
= |
Hutang Bank |
Bank Reconciliation |
= |
Rekonsiliasi Bank |
Bank Service Charge |
= |
Beban Administrasi Bank |
Bank Statement |
= |
Rekening Koran |
Basic Financial Statement |
= |
Laporan Keuangan Pokok |
Beginning Balance |
= |
Saldo Awal |
Betterment |
= |
Perbaikan |
Bin Card |
= |
Kartu Gudang |
Book Value |
= |
Nilai Buku |
Book Value Of Asset |
= |
Nilai Buku Aktiva |
Book Value Per Share |
= |
Nilai Buku Per Saham |
Branch |
= |
Cabang |
Branch Merchandise |
= |
Barang Dagangan Cabang |
Branch Profit |
= |
Keuntungan Cabang |
Break Even Piont |
= |
Titik Pulang Pokok |
Break Even Sales |
= |
Penjualan Pulang Pokok |
Break Event |
= |
Pulang Pokok |
Budget |
= |
Anggaran |
Budget Balance Sheet |
= |
Anggaran Neraca |
Budget Cycle |
= |
Siklus Anggaran |
Budget Fixed |
= |
Anggaran Tetap |
Budget Flexible |
= |
Anggaran Fleksibel |
Budget Variance |
= |
Selisih Anggaran |
Building |
= |
Gedung |
Business Entity |
= |
Kesatuan Usaha |
Business Entity Concept |
= |
Konsep Entitas Bisnis |
By Product |
= |
Produksi Sampingan |
Capital |
= |
Modal |
Capital Account |
= |
Akun Modal |
Capital Again |
= |
Keuntungan Modal |
Capital Expenditures |
= |
Pengeluaran Modal |
Capital Statement |
= |
Laporan Perubahan Modal |
Capital Stock |
= |
Modal Saham |
Cash |
= |
Kas |
Cash Basis Of Accounting |
= |
Akuntansi Berbasis Kas |
Cash Budget |
= |
Anggaran Kas |
Cash Count |
= |
Perhitungan Kas |
Cash Disbursement Journal |
= |
Jurnal Pengeluaran Kas |
Cash Discount |
= |
Potongan Yang Diberikan Atas Pembayaran Tunai |
Cash Flow ( Info Intilahnya ) |
= |
Alur Kas |
Cash Flow Cycle |
= |
Siklus Alur Kas |
Cash Flows From Operating Activities |
= |
Arus Kas Dari Kegiatan Operasi |
Cash In Bank |
= |
Kas Dalam Bank/Kas Di Bank |
Cash In Transit |
= |
Kas Dalam Perjalanan |
Cash On Hand |
= |
Kas Di Tangan |
Cash Payment Journal |
= |
Buku Kas Pengeluaran |
Cash Receipt Journal |
= |
Buku Kas Penerimaan |
Cash Sales |
= |
Penjualan Tunai |
Cash Short And Over Account |
= |
Akun Kas Kurang Atau Lebih |
Certified Public Accountant (Cpa) |
= |
Bersertifikat Akuntan Publik |
Chart Of Accounts |
= |
Bagan Akun |
Clearing Account |
= |
Nama Lain Dari Akun Ikhtisar Laba-Rugi |
Closing Entries |
= |
Ayat Jurnal Penutup |
Common Stock |
= |
Saham Biasa |
Consignee |
= |
Penerima Barang |
Consignor |
= |
Pengirim Barang |
Contra Accounts |
= |
Akun Kontra |
Contra Asset Accounts |
= |
Akun Aset Kontra |
Control Environment |
= |
Pengendalian Lingkungan |
Controlling Account |
= |
Akun Pengendali |
Copyright |
= |
Hak Cipta |
Correcting Journal Entry |
= |
Ayat Jurnal Koreksi |
Cost |
= |
Biaya |
Cost Accounting |
= |
Akuntansi Biaya |
Cost Allocation |
= |
Alokasi Biaya |
Cost Concept |
= |
Konsep Biaya |
Cost Method |
= |
Metode Biaya |
Cost Of Goods Avaible For Sales |
= |
Harga Pokok Barang Tersedia Untuk Dijual |
Cost Of Goods Manufactured |
= |
Harga Pokok Produksi |
Cost Of Goods Sold |
= |
Harga Pokok Barang Yang Di Jual (Harga Pokok Penjualan) |
Cost Of Goods Sold/Cost Of Merchandise Sold |
= |
Beban Pokok Penjualan |
Credit Sales |
= |
Penjualan Kredit |
Currency |
= |
Mata Uang |
Current Assets |
= |
Aset Lancar |
Debit Balance |
= |
Saldo Debet |
Debit Note |
= |
Nota 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 Penusutan |
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 |
= |
Potongan ( Harga ); Diskonto |
Dissolution |
= |
Pembubaran |
Dividend Stock |
= |
Dividen Saham |
Double Entry System |
= |
Sistem Pembukuan Berpasangan |
Draft ( Info ) |
= |
Wesel |
Due Date |
= |
Tanggal Jatuh Tempo |
Earned |
= |
Pendapatan |
Earning |
= |
Laba |
Earning After Interest And Taxes |
= |
Pendapatan Sesudah Bunga Dan Pajak |
Earning After Tax |
= |
Pendapatan Sesudah Pajak |
E-Commerce |
= |
Perdagangan Elektronik |
Economic Life |
= |
Umur Ekomoni |
Economic Order Quantity |
= |
Jumlah Pembelian Optimal |
Electronic Funds Transfer (Eft) |
= |
Pengirim Dana Elektronik |
Emergency Working Capital |
= |
Modal Kerja Darurat |
Employee Earning Statement |
= |
Laporan Gaji Karyawan |
Employee Fraud |
= |
Kecurangan 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 |
Ethics |
= |
Etika |
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 |
Expense |
= |
Beban; Biaya |
Expired |
= |
Kadarluasa |
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 |
Fair Value |
= |
Nilai Wajar |
Fees Earned |
= |
Pendapatan Jasa |
Financial Accounting |
= |
Akuntansi Keuangan |
Fiscal Year |
= |
Tahun Pajak |
Fixed (Plant) Assets |
= |
Aset Tetap (Pabrik) |
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 Rugi Laba |
Form |
= |
Formulir |
Four Collumn Account |
= |
Jurnal Empat Kolom |
Fraud |
= |
Kecurangan |
Freight In |
= |
Ongkos Angkut Pembelian |
Freight On Material Purchasas |
= |
Beban Angkut Pembelian Bahan |
Freight Out |
= |
Ongkos Angkut Penjualan |
Funds |
= |
Dana |
Funds Statement |
= |
Laporan Sumber Dan Penggunaan Dana |
Furniture & Fixture |
= |
Peralatan |
Fusion |
= |
Penggabungan |
General Accounting |
= |
Akuntansi Umum |
General And Administrative Expense |
= |
Biaya Umum Dan Administrasi |
General Assigment |
= |
Penegasan Umum |
General Examination |
= |
Pemeriksaan Umum |
General Journal |
= |
Jurnal Umum |
General Ledger |
= |
Buku Besar |
Go Publik Compony |
= |
Perusahan Yang Menjual Saham Ke Masyarakat |
Government Accunting |
= |
Akuntansi Pemerintah |
Government Financial |
= |
Keuangan Penerintah |
Gross Loss |
= |
Rugi Kotor |
Gross Method |
= |
Metode Kotor |
Gross Profit |
= |
Laba Bruto; Laba Kotor |
Gross Profit Analysist |
= |
Analisa Laba Kotor |
Gross Profit On Sales |
= |
Laba Kotor Atas Penjualan |
Gross Provfi Methode |
= |
Metode Laba Kotor |
Gross Working Capital |
= |
Modal Kerja Kotor |
Group Code |
= |
Kode Kelompok |
Heating And Lighting Expense |
= |
Biaya Pemanasan Dan Penerangan |
Hidden Reserves |
= |
Cadangan Rahasia |
Historical Cost |
= |
Biaya Historis |
Historical Cost Accounting |
= |
Harga Perolehan Historis |
Home Office |
= |
Kantor Pusat |
Horizon Analyst |
= |
Analisa Mendatar |
Human Resource Accounting |
= |
Akuntansi Sumber Daya Manusia |
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 |
= |
Iktisar Rugi Laba |
Incremental Cost |
= |
Biaya Tambahan |
Independent Auditor Report |
= |
Laporan Pemeriksaan Bebas |
Inderect Material |
= |
Bahan Baku Tak Langsung |
Indirect Departemental Expense |
= |
Biaya Departemen Tak Langung |
Indirect Expense |
= |
Biaya Tak Langsung |
Indirect Factory Cost |
= |
Biaya Pabrik Tak Langsung |
Indirect Labor |
= |
Tenaga Kerja Tak Langsung |
Indirect Operatiing Expense |
= |
Biaya Usaha Tak Langsung |
Individual Priprietorship |
= |
Perusahan Perorangan |
Inflation |
= |
Inflasi |
Information |
= |
Informasi |
Information System |
= |
Sistem Informasi |
Initial Audit |
= |
Pemeriksaan Awal/Pertama Kali |
Initial Inventory |
= |
Persediaan Awal |
Input Tax |
= |
Pajak Masukan |
Installation Cost |
= |
Biaya Instalasi Atau Pemasangan |
Installment |
= |
Angsuran 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 Umum |
Insurance Expense Selling |
= |
Biaya Asuransi Penjualan |
Intagible Asset |
= |
Aktiva Tak Berwujud |
Intangible Fixed Assets |
= |
Aktiva Tetap Tak Berwujud |
Intercompany Loans |
= |
Pinjaman Antar Perusahaan |
Interest |
= |
Bunga |
Interest Ayable |
= |
Hutang Bunga |
Interest Baering Note |
= |
Wesel Berbunga |
Interest Expense |
= |
Biaya Bunga |
Interest Factor |
= |
Faktor Bunga |
Interest Income |
= |
Pendapatan Bunga |
Interest Receivable |
= |
Piutang Bunga |
Interim Statement |
= |
Laporan Sementara |
Internal Audit |
= |
Pemeriksan Intern |
Internal Auditor |
= |
Pemeriksan Internal |
Internal Control |
= |
Pengendalian Internal |
Internal Control Questioary |
= |
Pertanyaan Pengendalian Intern |
Internal Finacing |
= |
Pembiayan Internal |
Inventory |
= |
Persediaan |
Inventory Analysis |
= |
Analisis Persediaan |
Inventory Balance |
= |
Saldo Persedian |
Inventory Of Material |
= |
Persediaan Bahan Mentah |
Inventory Trun Over |
= |
Perputaran Persediaan |
Inventory Valuation |
= |
Penilaian Persediaan |
Invesment In Bond |
= |
Investasi Dalam Obligasi |
Invesment In Fund |
= |
Investasi Dalam Dana |
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 |
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 Penggunaan 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 |
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 Effisiensi Tenaga Kerja |
Labor Efficiency Stasndar |
= |
Standar Effisiensi Tenaga Kerja |
Labor Efficiency Variance |
= |
Selisih Effisiensi Upah |
Labor Fringe Benefit |
= |
Pendapatan Yang Diterima Tenaga Kerja |
Labor Performance Report |
= |
Laporan Pelaksanaan Kerja |
Labor Rate Variance |
= |
Penyimpangan Tarif Tenaga Kerja |
Land |
= |
Tanah |
Land Right |
= |
Hak Atas Tanah |
Last In First Out ( Lifo ) |
= |
Masuk Pertama keluar Pertama |
Lease |
= |
Sewa |
Lease Agreement |
= |
Kontrak Sewa Guna |
Leaseing |
= |
Sewa Guna |
Ledger |
= |
Buku Besar |
Legal Capital |
= |
Modal Resmi |
Lessee |
= |
Pihak Yang Menyewakan Guna Barang |
Lessor |
= |
Pihak Yang Menyewa Guna Barang |
Letter Of Comments |
= |
Surat Komentar |
Letter Of Transmettal |
= |
Surat Penyerangan |
Liabilities |
= |
Kewajiban |
Limited Liabilty |
= |
Tanggung Jawab Terbatas |
Liquidating Deviden |
= |
Dividen Likiudasi |
Liquidation |
= |
Likuiditas |
Liquidity |
= |
Kemampunan Bayar Hutang Jangka Pendek |
Long From Report |
= |
Laporan Akuntansi Bentuk Panjang |
Long Run Proof |
= |
Pengecekan Jangka Panjang |
Long Term Debet To Equity Ratio |
= |
Rasio Utang Jangka Panjang Terhadap Modal Sendiri |
Long Term Debets |
= |
Utang Jangka Panjang |
Long Term Investment |
= |
Investasi Jangka Panjang |
Long Term Liabilities |
= |
Hutang Jangka Panjang |
Loss |
= |
Rugi |
Loss From Operation |
= |
Rugi Usaha |
Loss On Realization |
= |
Realisasi Kerugian |
Loss On Reduction Of Inventory |
= |
Rugi Penurunan Nilai Persediaan |
Loss On Repossession |
= |
Rugi Penarikan Kembali |
Loss On Sale Of Invesment |
= |
Rugi Penjualan Investasi |
Loss On Trade In |
= |
Rugi Pertukaran |
Loss Unit |
= |
Unit Yang Hilang |
Lower Cost Or Market |
= |
Harga Beli Atau Harga Pasar Yang Lebih Rendah |
Lumsump Purchase |
= |
Pembelian Secara Bulat |
Machine |
= |
Mesin |
Maintenance Cost |
= |
Biaya Pemeliharaan |
Maintenance Departement Butget |
= |
Anggaran Departeman Pemeliharaan |
Maintenance Expense |
= |
Biaya Pemeliharaan |
Managerial Accounting |
= |
Akuntansi Manajemen |
Management Accounting |
= |
Akuntansi Manajemen |
Management Advisory Service |
= |
Pelayanan Konsultasi Perusahaan |
Management Audit |
= |
Pemeriksaan Manajemen |
Management By Exception |
= |
Manajemen dengan Pengecualian |
Manufacturer |
= |
Pabrikan |
Manufacturing Company |
= |
Perusahaan Pabrikan |
Manufacturing Cost |
= |
Biaya Pabrikasi |
Manufacturing Overhead |
= |
Overhead Pabrik |
Markdown Cancellation |
= |
Pembatalan Penurunan Harga |
Market Rate |
= |
Harga Pasar |
Market Value |
= |
Nilai Pasar |
Market Value At Split Off |
= |
Harga Jual Pada Titik Pisah |
Market Value Of Rights |
= |
Harga Jual Hak Beli Saham |
Market Value Of Stock Ex Right |
= |
Harga Pasar Saham Tampa Hak Beli Saham |
Marketable Securities |
= |
Surat Berharga |
Marketing |
= |
Pemasaran |
Marketing Department |
= |
Departemen Pemasaran |
Marketing Expense |
= |
Biaya Pemasaran |
Markup Cancellation |
= |
Pembatalan Kenaikan Harga |
Matching Concept |
= |
Konsep Pemadanan |
Matching Cost With Revenue |
= |
Penetapan Pendapatan Dan Biaya |
Material |
= |
Bahan Baku |
Material Account |
= |
Perkiraan Bahan Baku |
Material In Control |
= |
Pengendalian Bahan Baku |
Material In Process |
= |
Bahan Baku Dalam Proses |
Material Ledger |
= |
Buku Besar Bahan Baku |
Material Ledger Card |
= |
Kartu Bahan Baku |
Material Mix Variance |
= |
Selisih Komposisi Bahan |
Material Price Variance |
= |
Penyimpangan Harga Bahan Baku |
Material Requisition |
= |
Permintaan Bahan Baku |
Material Usage Prince Variance |
= |
Sesilih Harga Pemakaian Bahan |
Material Yield Variance |
= |
Selisih Hasil Bahan |
Maturity Value |
= |
Nilai Jatuh Tempo |
Medical Expense |
= |
Biaya Pengobatan |
Merchandise Company |
= |
Perusahaan Dagang |
Merchandise Inventory |
= |
Persediaan Barang Dagangan |
Merchandise Inventory Turnover |
= |
Perputaran Persedian Barang Dagangan |
Merchandise Shipment On Consigment |
= |
Pengiriman Barang Konsinyasi |
Mixed Account |
= |
Rekening Campuran |
Mixed Opinion |
= |
Pendapat Campuran |
Mortgage Bond ` |
= |
Obligasi Hipotik |
Mortgage Payable |
= |
Hutang Hipotik |
Moving Average |
= |
Rata Rata Bergerak |
National Association Of Accounting |
= |
Asosiasi Akuntan Nasional |
Natural Bussiness Year |
= |
Tahun Bisnis Alami |
Negative Assurance |
= |
Jaminan Negatif |
Net Asset |
= |
Aktiva Bersih |
Net Earning |
= |
Pendapatan Bersih |
Net Income |
= |
Laba Neto; Keuntungan Bersih |
Net Income After Tax |
= |
Keuntungan Bersih Setelah Pajak |
Net Loss |
= |
Kerugian Bersih |
Net Method |
= |
Metode 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 Of Financial Statement |
= |
Catatan Atas Laporan Keuangan |
Note Payable |
= |
Wesel Bayar |
Note Receivable |
= |
Wesel Tagih |
Notice Of Employment |
= |
Surat Perjanjian Kerja. |
Objectivity Concept |
= |
Konsep Objektivitas |
Observation Of Inventory |
= |
Pengamatan Persediaan |
Observation Of Inventory Taking |
= |
Pengamatan Perhitungan Persediaan |
Occupancy Cost |
= |
Biaya Pendiaman Atau Penetapan |
Office Equipment |
= |
Peralatan Kantor |
Office Salaries Expense |
= |
Biaya Gaji Bagian Kantor |
Office Supplies |
= |
Perlengkapan Kantor |
Office Supplies Expense |
= |
Biaya Perlengkapan Kantor |
One Time Voucher Procedure |
= |
Prosedur Pembuatan Voucher Sekaligus |
One Write System |
= |
Sistem Sekali Tulis |
Onnership Right |
= |
Hak Pemilik Perusahan. |
Open Item Statement |
= |
Surat Pernyatan Elemen-Elemen Terbuka |
Operating Assets |
= |
Aktiva atau Modal Operasi |
Operating Expense |
= |
Biaya Usaha |
Operating Sales Budget |
= |
Anggaran Operasional Penjualan |
Operating Transaction |
= |
Transaksi Operasional |
Opinion |
= |
Pendapat |
Opportunity Cost |
= |
Biaya Kesempatan |
Ordering Cost |
= |
Biaya Pesanan |
Ordinary Repair |
= |
Reperasi Luar Biasa |
Organization Chart |
= |
Stuktur Ogranisasi |
Other Expense |
= |
Beban Lainnya |
Other General Expense |
= |
Biaya Umum Lainya |
Other Longterm Liabilities |
= |
Hutang Jangka Panjang Lainnya |
Out Of Pocket Cost |
= |
Biaya Kantong Sendiri |
Out Standing Stock |
= |
Saham Yang Beredar |
Out Tax |
= |
Pajak Keluaran |
Outlay |
= |
Pengeluaran |
Outstanding Check |
= |
Cek Beredar |
Over All Cost Of Capital |
= |
Biaya Penggunan Modal Rata-Rata |
Over Applied Factory Overhead |
= |
Kelebihan Aplikasi Overhead Pabrik |
Over Draft |
= |
Kelebihan Penarikan |
Over Stated |
= |
Terlalu Tinggi |
Over Time |
= |
Lembur |
Owners Equity |
= |
Modal Pemilik |
Partner In Charge |
= |
Partner Utama |
Partnership |
= |
Persekutuan |
Patent |
= |
Paten |
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 |
Petty Cash Fund |
= |
Dana Kas Kecil |
Posting |
= |
Pemindahbukuan |
Premium |
= |
Agio |
Premium Of Prepered Stock |
= |
Agio Saham Preferen |
Premium On Bonds Payable |
= |
Agio Obligasi |
Premium On Stock |
= |
Agio Saham |
Prepaid Advertising |
= |
Iklan Dibayar Dimuka |
Prepaid Expense |
= |
Biaya Dibayar Dimuka |
Prepaid Insurance |
= |
Asuransi Dibayar Dimuka |
Prepaid Transportation |
= |
Transportasi Dibayar Dimuka |
Prepayment |
= |
Pembayaran Dimuka |
Price Index |
= |
Indek Harga |
Primary Working Capital |
= |
Modal Kerja Primer |
Private Accountang |
= |
Akuntan Swasta |
Process Cost |
= |
Biaya Proses |
Profit |
= |
Laba |
Proforma |
= |
Proyeksi |
Profssional Fess |
= |
Pendapatan Profesional |
Progress Billing To Costomer |
= |
Harga Kontrak Yang Difakturkan |
Property |
= |
Kekayaan |
Property Tax |
= |
Pajak Kekayaan |
Public Accountant |
= |
Akuntan Publik |
Purchase |
= |
Pembelian |
Purchase Discount |
= |
Potongan Pembelian |
Purchase Invoice |
= |
Faktur Pembelian |
Purchase Journal |
= |
Buku Harian Pembelian |
Purchase Method |
= |
Metode Pembelian |
Purchase Order |
= |
Pesanan Pembelian |
Purchase Requistion |
= |
Permintaan Pembelian |
Qualified Opinion |
= |
Pendapat Wajar Tanpa Syarat |
Quick Ratio |
= |
Ratio Aktiva Tunai |
R & D Cost |
= |
Biaya Riset dan Pengembangan |
Rate Of Return |
= |
Tingkat Pengembalian |
Rate Of Return On Net Worth |
= |
Rentabilitas Modal Sendiri |
Ratio Analysist |
= |
Analisa Rasio |
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 |
Re Arrangement |
= |
Penyusunan Kembali |
Re Odrder Point |
= |
Titik Pesanan Kembali |
Real (Permanen) Account |
= |
Akun Nyata |
Realized Gross Profit On Installment Sales |
= |
Realiasasi Laba Kotor |
Receivable |
= |
Piutang |
Receivable Collection Budget |
= |
Anggaran Pengumpulan Piutang |
Receivable Trun Over |
= |
Perputaran Piutang |
Receivable Write Off |
= |
Penghapusan Piutang |
Receiving Account |
= |
Laporan Penerimaan Barang |
Reciprocal Account |
= |
Perkiraan Berlawanan |
Recovable From Insurance Companies |
= |
Piutang Kepada Asuransi |
Redemption Of Bound |
= |
Penghentian Obligasi |
Redemption Value |
= |
Nilai Penarikan |
Refference |
= |
Petunjuk |
Registered Bonds |
= |
Daftar Obligasi |
Related Partty Transaction |
= |
Transaksi dengan Pihak Yang Mempunyai Hub. Istimewa |
Reliability |
= |
Dapat Dipercaya |
Rent Earned |
= |
Pendapatan Sewa |
Rent Income |
= |
Pendapatan Sewa |
Rent Revenue |
= |
Pendapatan Sewa |
Repair And Maintenance Expense |
= |
Biaya Perbaikan Dan Pemeliharaan |
Repeat Audit |
= |
Pemeriksaan Yang Berulang |
Replacement Cost |
= |
Nilai Ganti |
Report |
= |
Laporan |
Report Form |
= |
Bentuk Laporan; Formulir Laporan |
Report Frorm Balance Sheet |
= |
Neraca Bentuk Laporan |
Representative Letter Client |
= |
Surat Pernyatan Pelayanan |
Required Rate Of Return |
= |
Tingkat Pengembalian Yang Di Inginkan |
Resaerch And Development Budget Reserve |
= |
Anggaran Riset Dan Pengembangan Cadangan |
Residual Value |
= |
Nilai Sisa |
Responsibility Accounting |
= |
Akuntansi Pertanggung Jawaban |
Responsibility Center |
= |
Pusat Pertanggung Jawaban |
Responsibility Reporting Restated |
= |
Laporan Pertanggung Jawaban disajikan Kembali |
Restrition Of Diveden |
= |
Pembatasan Dividen |
Retail Lifo Inventory Method |
= |
Metode Harga Eceran |
Retail Merchandsing |
= |
Barang Dagangan Dijual Dengan Eceran |
Retail Method |
= |
Metode Eceran |
Retained Earning |
= |
Laba Yang Ditahan |
Retained Earning Statement |
= |
Laporan Laba Yang Ditahan |
Retirement Of Bonds |
= |
Penarikan Obligasi |
Return On Invesment |
= |
Tingkat Pengembalian Investasi |
Revaluation |
= |
Penerikan Kembali |
Revennue |
= |
Pendapatan |
Revenue Center |
= |
Pusat Penghasil Laba |
Revenue Expenditure |
= |
Pengeluaran Pendapatan |
Revenue Recognition |
= |
Pengakuan Pendapatan |
Revenue Recognition Concept |
= |
Konsep Pengakuan Pendapatan |
Reversing Entries |
= |
Ayat Jurnal Pembalik |
Riel Material Invetory Turnover |
= |
Perputaran Persediaan Bahan Baku. |
Safe Harbor Rule |
= |
Aturan Perlindungan |
Salary Expense |
= |
Beban Gaji |
Sale On Account |
= |
Penjualan Kredit |
Sale Salaries Payable |
= |
Hutang Gaji Bagian Penjualan |
Saleries Allowance |
= |
Tunjangan Gaji |
Sales |
= |
Penjualan |
Sales Budget |
= |
Anggaran Penjualan |
Sales Discount |
= |
Potongan Penjualan |
Sales Invoice |
= |
Faktur Penjualan |
Sales Journal |
= |
Buku Harian Penjualan |
Sales Mix Variance |
= |
Selisih Komposisi |
Sales Order |
= |
Order Penjualan |
Sales Return |
= |
Retur Penjualan |
Sales Salaries Expense |
= |
Biaya Gaji Bagian Penjualan |
Sales Tax |
= |
Pajak Penjualan |
Salvage Value |
= |
Nilai Sisa |
Sample Risk |
= |
Resiko Penarikan Contoh |
Schedule Of Account Payable |
= |
Daftar Hutang |
Schedule Of Account Receivable |
= |
Daftar Piutang |
Schedule Of Factory Overhead |
= |
Daftar Overhead Pabrik |
Scrap Value |
= |
Nilai Barang Sisa |
Seasonal Working Capital |
= |
Modal Kerja Musiman |
Secured Bond |
= |
Obligasi Yang Dijamin |
Sefety Stock |
= |
Persediaan Bersih |
Selling Expense |
= |
Biaya Penjualan |
Semifixed Cost |
= |
Biaya Semi Tetap |
Separable Cost |
= |
Biaya Tambahan |
Separation Report |
= |
Laporan Pemberhentian |
Service Firm |
= |
Perusahan Jasa |
Set Up Cost |
= |
Biaya Pesanan |
Share Holder |
= |
Pemegang Saham |
Shipment On Installment Sales |
= |
Pengiriman Barang Cicilan |
Short Form Report |
= |
Laporan Akuntansi Bentuk Pendek |
Shut Down Point |
= |
Titik Penutupan Usaha |
Significant |
= |
Penting Cukup Berarti |
Simple Average Of Cost |
= |
Metode Rata-Rata Sederhana |
Single Bookkeeping |
= |
Tata Buku Tunggal |
Single Entery System |
= |
Sistem Pembukuan Tunggal |
Single Step |
= |
Langkah Tunggal |
Sinking Fund |
= |
Dana Pelunasan / Dana Pembayaran |
Slush Fund |
= |
Dana Taktis |
Social Benefit |
= |
Manfaat Sosial |
Sole Proprietorship |
= |
Perusahaan Perseorangan |
Sound Value |
= |
Nilai Sehat |
Special Journal |
= |
Jurnal Khusus |
Special Purpose Funds |
= |
Dana Keperluan Khusus |
Specified Order Of Closing |
= |
Metode Urutan Alokasi Yang Diatur |
Spoilage |
= |
Produksi Cacat |
Spoiled Goods |
= |
Pruduk Cacat |
Standar Of Reporting |
= |
Norma Pelaporan Pemeriksaan |
Statement By Director |
= |
Surat Pernyatanan Langanan |
Statement Of Cash Flows |
= |
Laporan Arus Kas |
Statement Of Changes Financial Position |
= |
Laporan Perubahan Dalam Posisi Keuangan |
Statement Of Changes In Working Capital |
= |
Laporan Perubahan Modal Kerja |
Statement Of Cost Of Goods Manufacture |
= |
Laporan Harga Pokok Produksi |
Statement Of Financial Posisition |
= |
Laporan Posisi Keuangan |
Statement Of Owners Capital |
= |
Laporan Perubahan Modal |
Statement Of Owners Equity |
= |
Laporan Ekuitas Pemilik |
Statement Of Retained Earning |
= |
Laporan Laba Yang Ditahan |
Statement Of Source And Application Of Fund |
= |
Laporan Sumber Dan Penggunaan Dana |
Step Method |
= |
Metode Alokasi Bertahap |
Stock Convertion |
= |
Dana Penarikan Saham |
Stock Holder Meeting |
= |
Rapat Pemegang Saham |
Stock Outstanding |
= |
Pertukaran Saham |
Stock Redemption Fund |
= |
Laba Yang Dibagikan Dalam Bentuk Saham |
Stock Right |
= |
Pemegang Saham |
Stock Rigth Outstanding |
= |
Rapat Pemegang Saham |
Stock Subcription |
= |
Saham Yang Dipesan |
Stock Warrant |
= |
Surat Hak Beli Saham |
Storage Cost |
= |
Biaya Penyimpanan |
Store Salaries Expense |
= |
Beban Gaji Toko |
Straight Line Method |
= |
Metode Garis Lurus |
Subsidiary Inventory Ledger |
= |
Buku Besar Pembantu Persediaan |
Subsidiary Ledger |
= |
Buku Besar Pembantu |
Sunk Cost |
= |
Biaya Tersembunyi |
Supplementary Information S |
= |
Penjelasan Tambahan |
Supplies |
= |
Pelengkapan |
Supplies Expense |
= |
Biaya Perlengkapan |
Supporting Schedule |
= |
Daftar Tambahan |
Surplus |
= |
Kelebihan |
T Account |
= |
Perkiraan Bentuk T |
Tangible Asset |
= |
Harta Berwujud |
Tangible Fixed Asset |
= |
Aktiva Tetap Berwujud |
Tax Accounting |
= |
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 (Nominal) Account |
= |
Akun Sementara (Nominal) |
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 To Debts Ratio |
= |
Ratio Aktiva Terhadap Utang |
Total Asset Turn Over |
= |
Perputaran Total Harta |
Tracks |
= |
Taksiran |
Trade Discounts |
= |
Potongan Perdagangan |
Trade In-Allowance |
= |
Penyisihan Pertukaran |
Trade Mark |
= |
Merk Dagang |
Trande In |
= |
Tukar Tambah |
Traveling Expense |
= |
Biaya Perjalanan |
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 |
Unadjusted Trial Balance |
= |
Neraca Percobaan Yang Belum Disesuaikan |
Uncertainties |
= |
Ketidakpastian |
Uncollectible Account |
= |
Beban Penghapusan Puitang |
Uncollectible Account Receivable |
= |
Beban Penghapusan Piutang |
Under Applied Overhead |
= |
Overhead Yang Dibebankan Terlalu Rendah |
Unearned Income |
= |
Sewa Diterima Dimuka |
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 Per unit |
Unit Equivalent |
= |
Unit Setara |
Unit Of Measure Concept |
= |
Konsep Unit Pengukuran |
Unit Of Output Depreciation |
= |
Penyusutan dengan Jumlah Unit 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 |
Valuation Account |
= |
Perkiraan Penilaian |
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 Vertikal |
Volume Variance |
= |
Penyimpangan Dalam Isi |
Voluntary Contribution |
= |
Simpanan Sukarela |
Voucher |
= |
Dokumen |
Voucher Register |
= |
Pemeriksaan Dokumen Dasar |
Vouching |
= |
Biaya Upah |
Wages And Taxes Statement |
= |
Laporan Upah Dan Pajak |
Wages Expense |
= |
Pemeriksaan Dokumen Dasar |
Wages Rate |
= |
Biaya Upah |
Weighted Average |
= |
Metode Rata-Rata Terimbang |
Weighted Average Method |
= |
Metode Rata-Rata Terimbang |
Working Capital |
= |
Modal Kerja |
Working In Process |
= |
Barang Dalam Proses |
Working In Process Inventory |
= |
Persediaan Barang Dalam Proses |
Working Paper |
= |
Kertas Kerja |
Working Paper For Consolidated Balance Sheet |
= |
Neraca Lajur Untuk Neraca Konsolidasi |
Working Sheet |
= |
Neraca Lajur |
Write Off |
= |
Dihapuskan |
Write Off Method |
= |
Metode Penghapusan |
Yield |
= |
Metode Penghapusan |
Yield Variance |
= |
Penyimpangan Hasil |
Zero Base Budgeting |
= |
Penganggaran Atas Dasar Nol |