Kamus Akuntansi • ACCUMULATED DEPRECIATION = Akumulasi penyusutan • AVERAGE METHOD = Metode rata-rata

• ACTUAL AMOUNT = Jumlah sesungguhnya B

A
• ACTUAL COST ( arti islilahnya )  Biaya sesungguhnya • BALANCE SHEET ( arti istilahnya ) Neraca
• ACCOUNT = Perkiraan
• ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya • BALANCE PER BANK = Saldo menurut bank
• ACCOUNT RECEIVABLE = Piutang Dagang
• ACTUAL LIABILITY= Hutang nyata • BALANCE PER BOOK = Saldo menurut buku
• ACCOUNT FROM = Bentuk Perkiraan
• ACTUAL PRICE= Harga sesungguhnya • BALANCE SHEET ACCOUNT = Perkiraan neraca
• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
• ACTUAL QUANTITY = Kwalitas sesungguhnya • BALANCE AMOUNT = Keseimbangan jumlah
• ACCOUNT PAYABLE = Hutang Lancar
• ADJUSTED BALANCE = Saldo setelah penyesuaian • BANK PAYABLE = Hutang bank
• ACCOUNT PAYABLE LEDGER= Buku besar hutang
• ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian • BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
• ACCOUNT RECEIVABLE
Dartar piutang usaha • ADJUSTING ENTRIES =  Ayat jurnal penyesuaian • BANK RECONCILIATION = Reconsiliasi bank
STATEMENT=
• Account Payable Subsidiary Ledger = Buku tambahan piutang • ADDITIONAL COST ( istilahnya ) Biaya tambahan • BANK SERVICE CHARGE = Bedan administrasi bank
• ACCOUNTANT = Akuntan • ADVANCE FROM CUSTOMER = Uang muka langganan • BANK STATEMENT = Rekening koran
• ACCOUNTANT FEE EXPENSE = Biaya akuntan • ADVANCE ACCOUNTING = Akuntansi lanjutan • BIN CARD ( artinya ) Kartu gudang
• ACCOUNTANT PUBLIC = Akuntan publik • ADVERTISING EXPENSE = Biaya iklan • BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
• ACCOUNTING = Akuntasi • ADVERSE OPINION = Pendapatan tidak wajar • BEGINNING BALANCE = Saldo awal
• ACCOUNTING ASSUMPTION = Asumsi akuntansi • Allowance for inventory decline to • BETTERMENT = Perbaikan
Cadangan penurunan nilai persediaan
market = • BOOK VALUE = Nilai buku
• ACCOUNTING CYCLE = Siklus akuntansi
• ALLOWANCE METHOD ( artinya ) Metode cadangan • BOOK VALUE OF ASSET = Nilai buku aktifa
• ACCOUNTING DATA = Data akuntansi
• ALLOWANCE ACCOUNT = Perkiraan cadangan • BOOK VALUE PER SHARE = Nilai buku per saham
• ACCOUNTING DEPARTMENT = Departemen akuntansi
• ALLOWANCE FOR BAD DEBT =  Cadangan piutang tak tertagih • BRANCH ( istilah akuntansi ) Cabang
• ACCOUNTING EQUATION = Persaman akuntansi
• ALLOWANCE FOR DOUBT FULL • BRANCH MERCHANDISE = Barang dagangan cabang
• ACCOUNTING INCOME = Laba akuntansi Cadangan pitang ragu-ragu
ACCOUNT = • BRANCH PROFIT = Keuntungan cabang
• ACCOUNTING INFORMATION = Informasi akuntansi
• ALLOWANCE FOR • BREAK EVENT = Pulang pokok
• ACCOUNTING INSTRUCTION =  Intruksi akuntansi OVERVALUATION OF BRANCH Cadangan kenaikan harga barang cabang• BREAK EVEN PIONT =
• ACCOUNTING MANAGEMENT = Manajement akuntansi Titik pulang pokok
MERCHANDISE =
• ACCOUNTING METHOD = Metode akuntansi • BREAK EVEN SALES = Penjualan pulang pokok
• AMORTIZATION = Penyusutan atas harta tak berwujud
• ACCOUNTING PERIOD = Periode akuntansi • BUDGET ( arti istilahnya ) Anggaran
• APPLIED FACTORY OVERHEAD
Biaya overhead yang dibebankan • BUDGET VARIANCE = Selisih anggaran
• ACCOUNTING PRINCIPLE =  Akuntansi dasar COST =
• ACCOUNTING PROCEDURE = Prosedur akuntansi • ANNUAL REPORT ( istilah )  Laporan tahunan • BUDGET FLEXIBLE = Anggaran flexsibel
• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban • ASSET ( istilah ) Harta • BUDGET FIXED = Anggaran tetap
• ACCOUNTING SYSTEM = Sistem akuntansi • ASSET APPROACH = Pendekatan aktifa • BUDGET CYCLE = Siklus Anggaran
• ACCOUNTS INTER COMPANY = Rekening antar perusahan • ASSET ACCOUNT = Perkiranan harta • BUDGET BALANCE SHEET = Anggaran neraca
• ACCRUED EXPENSE = Biaya yang akan di bayar • AUDIT FEE = Pendapatan audit • BY PRODUCT = Produksi sampingan
• ACCRUED EXPENSE PAYABLE = Beban terhutang • ASSUME = Asumsi • BUILDING ( istilahnya ) Gedung
• ACCRUED PAYROLL PAYABLE = Utang gaji • AUDIT EXPENSE = Biaya audit • BUSINESS ENTITY = Kesatuan usaha
• ACCRUED INTERS PAYABLE = Bunga terhutang • AUDIT PROGRAMME = Program pemeriksaan C
• ACCRUED REVENUE = Pendapatan yang akan diterima • AUDIT PROCESS = Proses pemeriksaan • CAPITAL ( info intilah ) Modal
• ACCRUED TAX PAYABLE = Hutang pajak • AUDIT PLANNING = Rencana pemeresaan • CAPITAL STATEMENT = Laporan perubahan modal
• ACCRUED WAGES PAYABLE = Upah terhutang • AUDITOR ( islilahnya ) Pemerikasa keuangan • CAPITAL STOCK = Modal saham
• ACCUMULATED DEPLETION = Akumulasi deplesi • AUDITING = Pemeriksaan keuangan • CASH = Kas
• CASH BUDGET = Anggaran kas • DIRECT EXPENSE = Biaya langsung • EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
• CASH COUNT = Perhitungan kas • DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung • EXPIRED = Kadarluasa
• CASH DISBURSEMENT JOURNAL =  Jurnal pengeluaran kas • DIRECT TAXES = Pajak langsung • EXPENSE = Biaya
Potongan yang diberikan atas pembayaran• DIRECT WRITE OFF = Penghapusan langsung • EXTERNAL AUDIT = Pemeriksaan ekternal
• CASH DISCOUNT =
tunai • DISCOUNT = Potngan ( harga ) • EXTRA ORDINARY GAIN = pembelajan yang luar biasa
• CASH FLOW ( info intilahnya ) Alur kas • DISSOLUTION = Pembubaran • EXTRA ORDINARY LOSS = Kerugian yang luar biasa
• CASH FLOW CYCLE = Siklus alur kas • DIVIDEND STOCK = Deviden saham • EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
• CASH IN BANK = Kas dalam bank/kas di bank • DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan • EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
• CASH ON HAND = Kas di tangan • DRAFT ( info ) = Wesel F
• CASH IN TRANSIT = Kas dalam perjalanan • DUE DATE = Tanggal jatuh tempo • Fiscal Year = Tahun pajak
• CASH PAYMENT JOURNAL = Buku kas pengeluaran E • Fixed asset subsidiary ledge = Buku tambahan harta tetap
• CASH RECEIPT JOURNAL = Buku kas penerimaan • EARNED = Pendapatan • Fixed asset turnover = Perputaran harta tetap
• CASH SALES = Penjualan tunai • EARNING AFTER INTEREST AND • Fixed capital asset = Modal kerja tetap
Pendapatan sesudah bunga dan pajak
• CLOSING ENTRIES = Ayat jurnal penutup TAXES = • Fixed cast = Biaya tetap
• COST = Biaya • EARNING AFTER TAX = Pendapatan sesudah pajak • Fixed efficency variance = Penyimpangan effisiensi yang tetap
• COST ACCOUNTING = Akuntansi biaya • ECONOMIC LIFE = Umur ekomoni • Fixed factory overhead = Overhead pabrik yang tetap
• COST OF GOODS AVAIBLE FOR • ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal • Flexible budget = Anggaran yang berubah-ubah
Harga pokok barang tersedia untuk dijual
SALES = • EMERGENCY WORKING CAPITAL • Floor = Batasan bawah
Modal kerja darurat
• COST OF GOODS MANUFACTURED = • Flow of cost =  Aliran biaya
Harga pokok produksi
= • EMPLOYEE EARNING STATEMENT
Laporan gaji karyawan • Flow of document = Peredaran dokumen
Harga pokok barang yang di jual (Harga=
• COST OF GOODS SOLD = • Flow of funds =  Aliran dana
Pokok Penjualan) • END OF MONTH TRIAL BALANCE
Daftar saldo akhir bulan • Flow of work = Peredaran kerja
• CURRENCY = Mata uang =
• Flowchart = Daftar aliran
• CURRENCY ASSET = Harta lancar • ENDING BALANCE = Saldo akhir
• Fluctualing method = Metode fluktuasi
• CURRENCY LIABILITIES = Hutang jangka pendek • ENDING INVENTORY = Persediaan akhir
• Fluctuating fund = Dana berubah-ubah
D • ENTERTAIMENT EXPENSE = Biaya entertain
• Foot note = Catatan kaki
• DEBIT NOTE = Nota debet • ENTRY = Ayat
• Forecast balance sheet = Ramalan neraca
• DEBIT BALANCE = Saldo debet • EQUIPMENT = Peralatan
• Forecast income statement = Taksiran rugi laba
• DEDUCTION = Pengurangan • EQUITIES = Kekayaan
• Form = Formulir
• DEFECTIVE GOODS = Produk rusak • EQUITY IH INCOME OF
Laba atas anak perusahaan • Four collumn ccount = Jurnal empat kolom
• DEFERRED GROS PROFIT ON SUBSIDIARY COMPANY =
Laba kotar yang belum direalisasikan • Fraud = kecurangan
REALIZATION = • ESTIMATE VALUE = Nilai taksir
• DELIVERY EXPENSE = Biaya pengankutan • ESTIMATED GROSS PROVIT = Taksiran laba kotor • Freight in = Ongkos angkut pembelian
• DEPOSIT SLIP = Bukti setoran • EVIDENCE = Bukti-bukti • Freight on material purchasas = Beban angkut pembelian bahan
• DEPRECIATION = Penyusutan • EXCEPT = Pengecualian • Freight out = Ongkos angkut penjualan
• DEPRECIATION EXPENSE = Biaya penusutan • EXCESS OF COST OVER BOOK Selisih lebih harga pokok di atas nilai • Funds = Dana
• DETERMINING DEPRECIATION = Penetapan penyusutan VALUE OF SUBSIDIARY INTEREST = buku • Funds statement = Laporan sumber dan pengunan dana
• DIRECT COSTING = Penetapan biaya langsung • EXCESS VALUE = Nilai lebih • Furniture & fixture = Peralatan
• DIRECT DEPARTMENT OVERHEAD Beban/biaya overhead departemen • EXCHANGE RATE = Nilai tukar • Fusion = Penggabungan
EXPENSE = lansung • EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan G
• General Accounting = Akuntansi Umum
• General Ledger = Buku besar
• General Journal = Jurnal umum
• General And Administrative Expense = Biaya umum dan administrasi
• General Examination = Pemeriksaan umum
• General Assigment = Penegasan umum
• Government financial = Keuangan penerintah
• Government accunting = Akuntansi pemerintah
• Gross Method = Metode Kotor
• Gross loss = Rugi kotor
• Gross Profit Laba kotor
• Gross Profit Analysist = Analisa laba kotor
• Gross provfi metho = Metode laba kotor
• Gross Profit on sales = Laba kotor atas penjualan
• Gross Working Capital = Modal kerja kotor
• Group Code = Kode kelompok
Perusahan yang menjual saham ke
• Go Publik Compony =
masyarakat
H • Insurance expense selling =
• 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 • Interest Income =
• 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
• Indirect Expense = Biaya tak langsung
• Indirect Departemental Expense = Biaya departemen tak langung
• Indirect factory cost =
• Indirect Labor =
• Inderect Material =
• Indirect Operatiing Expense =
• Individual Priprietorship =
• Inflation =
• Information =
• Information System =
• Initial Inventory =
• Initial Audit =
• Input Tax =
• Installation Cost =
• Installment =
• Installment Contract Receivable =
• Installment Method =
• Installment Payable =
• Installment Term Debt =
• Insurance Expense General =
• Intagible Asset =
• Intangible Fixed Assets =
• Intercompany Loans =
• Interest =
• Interest Baering Note =
• Interest Expense =
• Interest Factor =
• Interest ayable =
• Interest Receivable =
• Interim Statement =
• Internal Audit =
• Internal Auditor =
• Internal Control =
• Internal Control Questioary =
• Internal Finacing =
• Inventory =
• Inventory Balance =
• Inventory of Material =
• Inventory Trun Over =
Biaya pabrik tak langsung
Tenaga kerja tak langsung
Bahan baku tak langsung
Biaya usaha tak langsung
perusahan perorangan
Inflansi
informasi
Sistem informasi
Persediaan awal
Pemeriksaan awal/pertama kali
Pajak masukan
Biaya instalasi atau pemasangan
Angguran atau cicilan
Piutang penjualan cicilan
Metode cicilan
Hutang cicilan
Utang jangka menengah
Biaya asuransi umum
Biaya asuransi penjualan
Aktiva tak berwujud
Aktiva tetap tak berwujud
Pinjaman antar perusahan
Bunga
Wesel berbunga
Biaya bunga
Faktor bunga
Pendapatan bunga
Hutang bunga
Piutang bunga
Laporan sementara
Pemeriksan Intern
Pemeriksan internal
Pengawasan internal
Pertanyaan pengendalian Intern
Pembiayan internal
Persediaan
Saldo Persedian
Persediaan Bahan Mentah
Perputaran persediaan
• Inventory Valuation =
• Invesment In Fund =
• Invesment In Bond =
• Invesment In Joint Venture =
• Invesment In Land =
• Invesment In life Insurance =
• Invesment In Stock =
• Investor = `
• Invoice =
J
• Job order cost =
• Job order cost sheet =
• Job order cost system =
• Job time ticket =
• Joint cost =
• Joint cost of capital =
• Joint product =
• Joint venture =
• Joint venture books =
• Journal =
• Journal entry =
• Journalizing =
• Judgment sample =
L
• Labor =
• Labor budget =
• Labor cost =
• Labor cost control =
• Labor cost report =
• Labor efficiency ratio =
• Labor efficiency stasndar =
• Labor efficiency Variance =
• Labor Fringe benefit =
• Labor performance report =
• labor rate variance =
• Land =
• Land right =
• Last in first out ( LIFO ) =
• Lease =
Penilaian Persediaan
Investasi dalam dana
Investasi dalam obligasi
 Investasi dalam usaha patungan
Investasi dalam bentuk tanah
 Investasi dalam bentuk asuransi jiwa
Investasi saham
Orang yang menanamkan modal
Faktur
Biaya pesanan
Kartu biaya pesanan
 Sistem biaya pesanan
 Kartu jam kerja
 Biaya gabungan
Biaya penggunan modal bersama
Produksi gabungan
Usaha patungan
buku-buku usaha patungan
Buku harian
Ayat-ayat jurnal
menjurnal/ penjurnalan
Sampel pertimbangan
Tenaga kerja
Anggaran tenaga kerja
 biaya tenaga kerja
pengendalian biaya tenaga kerja
Laporan biaya tenaga kerja
Rasio effiensi tenaga kerja
 Standar effisinsi tenaga kerja
Selisih effiensi upah
Pendapatan yang diterima tenaga kerja
Laporan pelaksanan kerja
Penyimpangan tarif tenaga kerja
Tanah
Hak atas tanah
Masuk pertamakeluar pertama
Sewa
• Lease agreement =
• Leaseing =
• Ledger =
• Legal capital =
• Lessee =
• Lessor =
• letter of comments =
• Letter of transmettal =
• Liabilities =
• Limited liabilty =
• Liquidating deviden =
• liquidity =
• Long from report =
• Long run proof =
• Long term debets =
• long term debet to equity ratio =
• Long term investment =
• Long term liabilities =
• Loss =
• loss from operation =
• Loss on realization =
• Loss on reduction of inventory =
• Loss on repossession =
• loss on sale of invesment =
• Loss on trade in =
• Loss unit =
• Lower cost or market =
• Lumsump purchase =
M • Merchandise Shipment on Consigment = Pengiriman barang konsinyasi
• Machine =
• Maintenance Cost =
• Maintenance Departement Butget =
• Maintenance Expense =
• Management Accounting =
• Management Advisory Service =
• Management Audit =
Kontrak sewa guna • Management By Exception = Manjemen dengan pengecualian • National Association of Accounting = Asosiasi akuntan nasional
Sewa guna • Manufacturer = Pabrikan • Natural Bussiness year = Tahun bisnis alami
Buku besar • Manufacturing Company = Perusahan pabrikan • Negative Assurance = Jaminan negatif
Modal resmi • Manufacturing Cost = Biaya pabrikasi • Net Asset = Aktifa bersih
Pihak yang menyewakan guna barang • Manufacturing Overhead = Overhead pabrik • Net earning = Pendapatan bersih
Pihak yang menyewa guna barang • Markdown cancellation = Pembatalan penurunan harga • Net Income = Keuntungan bersih
Surat komentar • Market Rate =  Harga pasar • Net Income After Tax = Keuntungan bersih setelah pajak
Surat penyerangan • market Value = Nilai pasar • Net Loss = Kerugian bersih
Kewajiban • Market Value At Split Off = Harga jual pada titik pisah • Net Method = Metode Bersih
Tanggung jawab terbatas • Market Value Of Rights = Harga jual hak beli saham • Net Profit = Laba bersih
Deviden likiudasi • Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham• Net Purchase = Pembelian bersih
Kemampunan bayar hutang jangka • Marketable securities = surat berharga • Net Realizable Value = Nilai bersih yang dapat direalisasikan
pendek • Marketing = Pemasaran • Net Sales = Penjualan bersih
Laporan akuntansi betuk panjang • Marketing Department = Departemen pemasaran • Net Worth = Kekayan bersih
Pengecekan jangka panjang • Marketing Expense = Biaya pemasaran • Nominal Accounts = Perkiraan nominal
Utang jangka panjang • Markup Cancellation = Pembatalan kenaikan harga • Nominal Value =  Nilai nominal
Rasio utang jangka panjang terhadap • Matching Cost With revenue = Penetapan pendapatan dan biaya • Normal Balance= istilah = Saldo normal
modal sendiri • Material = Bahan baku • Not Sufficient Fund = Dana tidak mencukupi
 Investasi jangka panjang • Material Account = Perkiraan bahan baku • Note Payable = Wesel bayar
Hutang jangka panjang • Material in Control = pengendalian bahan baku • Note Receivable = Wesel tagih
rugi • Material in Process = Bahan baku dalam proses • Note of Financial Statement = Catatan atas laporan keuangan
Rugi usaha • Material ledger = Buku besar bahan baku • Notice of Employment = Surat perjanjian kerja.
Realisasi kerugian • Material Ledger Card = Kartu bahan baku O
Rugi penurunan nilai persdiaan • Material Mix Variance = Selisih komposisi bahan • Observation of Inventory = Pengamatan persediaan
Rugi penarikan kembali • Material Price variance = Penyimpangan harga bahan baku • Observation Of Inventory Taking = Pengamatan perhitungan persediaan
Rugi penjualan investasi • Material Usage prince Variance = Sesilsih harga pemakainan bahan • Occupancy Cost = Biaya pendiaman atau penetapan
Rugi pertukaran • Material Yield Variance = Selisih hasil bahan • Office Equipment = Peralatan kantor
Unit yang hilang • Material Requisition = Permintaan bahan baku • Office Salaries Expense = Biaya gaji bagian kantor
Harga beli atau harga pasar yang lebih • Medical Expense = Biaya pengobatan • Office Supplies = perlengkapan kantor
rendah • Merchandise Inventory = Persediaan barang dagangan • Office Supplies Expense = Biaya perlengkapan kantor
 Pembelian secara bulat • Merchandise Inventory Turnover = Perputaran persedian barang dagangan • One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
• One Write System = Sistem sekali tulis
Mesin • Merchandise Company = Perusahan Dagang • Open Item Statement = surat pernyatan elemen-elemen terbuka
Biaya pemeliharana • Mixed Account = Rekening campuran • Operating Assets = Akiva atau modal oprasi
Anggaran departeman pemeliharan • Mixed Opinion = Pendapat Campuran • Operating Expense = Biaya usaha
Biaya pemeliharan • Mortgage Bond = ` Obligasi Hipotik • Operating Sales Budget =  Anggaran operasional penjualan
Akuntansi manjemen • Mortgage Payable = Hutang hipotik • Operating Transaction = Transaksi operasional
 Pelayanan Konsultasi perusahan • Moving Average = Rata rata bergerak • Opinion = Pendapat
Pemeriksaan manajemen N • Opportunity Cost = Biaya kesempataan
• Ordering Cost = Biaya Pesanan • Profit = Laba Transaksi dengan pihak yang mempunyai
• Related Partty transaction =
• Ordinary Repair = Reperasi luar biasa • Proforma = Proyeksi hubungan yang istimewa
• Organization Chart = Stuktur Ogranisasi • Progress Billing to Costomer = Harga kontrak yang difakturkan • Reliability = Dapat dipercaya
• Other General Expense =  Biaya umum lainya • Property = Kekayan • Rent Earned = Pendapatan sewa
• Other Longterm Liabilities = Hutang jangka panjang lainnya • Property Tax = Pajak kekayaan • Rent Income = Pendapatan sewa
• Out Of Pocket Cost = Biaya kantong sendiri • Purchase = Pembelian • Re Odrder Point = Titik pesanan kembali
• Out Tax = Pajak keluaran • Purchase Discount = Potongan pembelian • Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan
• Outlay = Pengeluaran • Purchase Invoice = Faktur pembelian • Repeat Audit = Pemeriksaan yang berulang
• Outstanding check =  Cek beredar • Purchase journal = Buku harian pembelian • Replacement Cost = Nilai ganti
• Out standing Stock = Saham yang beredar • Purchase Method = Metode pembelian • Report = Laporan
• Over Time = Lembur • Purchase order = Pesanan pembelian • Report Form = Formulir laporan
• Over All Cost Of Capital = Biaya penggunan modal Rata-rata • Purchase Requistion = Permintaan pembelian • Report Frorm Balance Sheet = Neraca bentuk laporan
• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik Q • Representative Letter Client = Surat pernyatan pelayanan
• Over draft = Kelebihan penarikan • Qualified Opinion = Pendapat wajar tanpa syarat • Required Rate of Return = Tingkat pengembalian yang di inginkan
• Over Stated = Terlalu tinggi • Quick Ratio = Ratio aktiva tunai • Resaerch and Development Budget Anggaran riset dan pengembangan
• Owners Equity = Modal pemilik R Reserve = cadangan
• Onnership Right = Hak pemilik perusahan. • R & D Cost = Biaya riset dan pengembangan • Residual Value = Nilai sisa
P • Rate of Return = Tingkat pengembalian • Responsibility Accounting =  Akuntansi pertanggung jawaban
• Partner in Charge = Partner utama • Rate of Return on Net Worth = Rentabilitas modal sendiri • Responsibility Center = Pusat pertanggung jawaban
• Partnership = Persekutuan • Ratio Analysist = Analisa rasio  Laporan pertnggung jawaban disajikan
• Responsibility Reporting Restated =
kembali
• Payable =  Hutang • Ratio of Plant Asset to Long term Perbandingan harga tetap dengan hutang
Liability = jangka panjang. • Restrition of Diveden = Pembatasan deviden
• Payable to Defaulting Sub souder =  Hutang kepada pemesanan saham
• Raw Material = Bahan mentah • Retail Lifo Inventory Method = Metode harga eceran
• Payment = pembayaran
• Raw Material Investory = Persedianan bahan mentah • Retail Merchandsing = Barang dagangan dijual dengan eceran
• Percentage Depletion = Deplesi persentase
• Raw Material Price Variance = Penyimpangan harga bahan mentah • Retail Method = Metode eceran
• Perferred St0ck holder = Pemegang saham istimewa
• Realized Gross profit On Installment • Retained Earning =  Laba yang ditahan
• Performence Report = Laporan pelaksanaan Realiasai laba kotor
Sales = • Retained Earning Statement = Laporan laba yang ditahan
• Premium = Agio
• Re Arrangement = Penyusunan kembali • Retirement of Bonds = Penarikan obligasi
• Premium of Prepered Stock = agio Saham preferen
• Receivable = Piutang • Return On Invesment = Tingkat pengembalian Investasi
• Premium on Bonds Payable = Agio obligasi
• Receivable Collection Budget = Budget pengumpulan piutang • Revaluation = Penerikan kembali
• Premium on stock = Agio saham
• Receivable Trun Over = Perputaran piutang • Revennue = Pendapatan
• Prepaid Advertising = Iklan dibayar dimuka
• Receivable Write Off = Penghapusan piutang • Revenue Center =  Pusat penghasi laba
• Prepaid expense = Biaya dibayar dimuka
• Receiving Account = Laporan penerimaan barang • Revenue Expenditure = Pengeluaran pendapatan
• Prepaid Insurance = Asuransi dibayar dimuka
• Reciprocal Account = Perkiraan berlawanan • Revenue Recognition = Pengakuan pendapatan
• prepaid Transportation = Transportation sewa dibayar dimuka
• Recovable From Insurance Companies = Piutang kepada asuransi • Reversing Entries = Ayat jurnal pembalik
• Prepayment = Pembayaran dimuka
• Redemption of bound = Penghentian obligasi • Riel Material Invetory Turnover = Perputaran persediaan bahan baku.
• Price Index = Indek harga
• Redemption value = Nilai penarikan S
• Primary working capital = Modal kerja perimer
• Refference = Petunjuk • Sefety Stock = Persediaan bersih
• Process Cost = Biaya proses
• Registered Bonds = Daftar obligasi • Safe Harbor Rule = Aturan perlindungan
• Profssional Fess = Pendapatan profesional
• Saleries Allowance = Tunjangan gaji • Social Benefit = Manfaat sosial • T Account = Perkiraan bentuk T
• Salary Expense = Beban gaji • Sole Proprietorship = Perusahaan perseorangan • Tangible Asset = Harta berwujud
• Sale On Account = Penjualan kredit • Sound Value = Nilai sehat • Tangible Fixed Asset = Aktiva tetap berwujud
• Sales = Penjualan • Special Journal = Jurnal khusus • Tax Acoounting = Akuntansi perpajakan
• Sales Budget = Anggran penjualan • Specified Order Of Closing = Metode urutan alokasi yang diatur • Tax Deduction = Pengurangan Pajak
• Sales Discount = Potongan penjualan • Spoilage = Produksi cacat • Tax Invoice = Faktur pajak
• Sales Invoice = Faktur penjualan • Spoiled Goods = Pruduk cacat • Tax Return Statement = Surat pemberitahuan pajak
• Sales Journal = Buku harian penjualan • Standar of Reporting = Norma pelaporan pemeriksaan • Taxable Firm = Pengusaha kena pajak
• Sales Mix Variance = Selisih komposisi • Statement By Director = Surat pernyatanan langanan • Taxable Income = Pendapatan kena pajak
• Sales order = Order penjualan • Statement Of Changes Financial Laporan perubahan dalam posisi • Taxes Expense = Biaya pajak
• Sales Return = Retur penjualan Position = keuangan • Taxes Holiday = Pembebasan pajak
• Sales Salaries Expense = Biaya gaji bagian penjualan • Statement Of Changes In Working • Taxes payable = Hutang pajak
Laporan perubahan modal kerja
• Sale Salaries Payable = Hutang gaji bagian penjualan Capital = • Taxes Rate = Tarif pajak
• Sales Tax = Pajak penjualan • Statement Of Cost Of Goods • Taxes Return = Pajak yang dikembalikan
Laporan harga pokok produksi
Manufacture =
• Salvage value = Nilai sisa • Temporary Investment = Investasi sementara
• Statement of Finantial Posisition = Laporan posisi keuangan
• Sample Risk = Resiko penarikan contoh • Temporary Proprietorship = Perkiraan pemilikan sementara
• Statement Of Owners Capital = Laporan perubahan modal
• Schedule Of Account Payable = Daftar hutang • Tender Offer = Penawaran dagang
• Statement Of Retained Earning = Laporan laba yang ditahan
• Schedule Of Account Receivable = Daftar piutang • Term Compliance =  UJi ketaatan
• Statement Of Source And Application
• Schedule Of Factory overhead = Daftar overhead pabrik Laporan sumber dan penggunaan dana • The old & New Balance Proof = Pengecekan saldo awal dan akhir
Of Fund =
• Scrap Value = Nilai barang sisa • Theoritical Capacity = Kapasitas secara teoritis
• Step Method = Metode alokasi bertahap
• Seasonal Working Capital = Modal kerja musiman • Three Variance Method = Metode tiga penyimpangan
• Stock Outstanding = Pertukaran saham
• Secured Bond = Obligasi yang dijamin • Tickmarks =  Tanda pemeriksaan
• Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
• Selling Expense = Biaya penjualan • Time Value of Money = Nilai waktu dari pada uang
• Stock Right = Pemegang saham
• Semifixed Cost = Biaya semi tetap • Timing Diffrence = Perbedaan waktu
• Stock Rigth Outstanding = Rapat pemegang saham
• Separable Cost =  Biaya tambahan • To Compare = Membandingkan
• Stock Convertion = Dana penarikan saham
• Separation Report = Laporan pemberhentian • To Trace = Menelusuri
• Stock Holder Meeting = Rapat pemegang saham
• Service Firm = Perusahan Jasa • Total Asset Turn Over = Perputaran total harta
• Stock Subcription = Saham yang dipesan
• Set Up Cost = Biaya Pesanan • Total Asset To Debts Ratio = Ratio aktifa terhadap utang
• Stock Warrant = Surat hak beli saham
• Share holder = Pemegang saham • Tracks = Taksiran
• Storage Cost = Biaya penyimpanan
• Shipment On Installment sales = Pengiriman barang cicilan • Trade Discounts = Potongan perdagangan
• Store Salaries Expense = Beban gaji toko
• Short Form Report = Laporan akuntansi bentuk pendek • Trande In = Tukar tambah
• Straight Line Method = Metode garis lurus
• Shut Down Point = Titik penutupan usaha • Trade Mark = Merk Dagang
• Subsidiary ledger =  Buku tambah
• Significant = Penting cukup berarti • Traveling Expense = Biaya perjalan
• Sunk cost = Biaya tersembunyi
• Simple Average Of Cost = Metode rata-rata sederhana • Treasurer = Pejabat keuangan
• Supplementary information S= Penjelasan tambahan
• Single Bookkeeping = Tata buku tunggal • Treasury Bill = Surat hutang jangka panjang
• Supplies = Pelengkapan
• Single entery System = Sistem Pembukuan tunggal • Treasury Departement = Departemen keuangan
• Supplies Expense = Biaya perlengkapan
• Single step = Langkah tunggal Analysa pengembangan dari waktu ke
• Surplus = Kelebihan • Trent Analyst =
• Sinking Fund = Dana pelunasan / dana pembayaran waktu
• Supporting Schedule = Daftar tambahan
• Slush Fund = Dana taktis • Trial Balance = Neraca saldo
T
• Trouble Debt Restructuring = Penataan kembali utang yang macet • Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
• Trust Fund = Dana perwakilan • Variance Analysist : Analisa selisih
• Turn Over = Perputaran • Variance Analysist Report : Laporan analisa penyimpangan
• Two bin System = Sistem dua bin • Verability : Daya uji
• Two collumn Account = Perkiraan dua kolom • Vertical Analysist : Analisa Vertical
• Two collumn Journal = Dua kolom jurnal • Volume Variance : Penyimpangan dalam isi
• Two Variance Method = Metode dua penyimpangan • Vouching : Biaya upah
U • Voucher Register : Pemeriksaan dokumen dasar
• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
• Voucher : Dokumen
• Unearned Income : Sewa diterima dimuka • Voluntary Contribution : Simpanan sukarela
• Uncertainties : Ketidak pastian W
• Uncollectible Account : Beban penghapusan puitang • Working Capital : Modal kerja
• Uncollectible Account Receivable : Beban penghapusan piutang • Working In Process : Barang dalam proses
• Under Applied Overhead : Overhead yang dibebankan terlalu rendah
• Working In Process Inventory : Persediaan barang dalam proses
• Unearned Revenue : Pendapatan diterima dimuka • Wages Expense : Pemeriksaan dokumen dasar
• Unemployment Tax : Pajak pengurangan • Wages Rate : Biaya upah
• Unexpired : Belum kadaluwarsa • Wages And Taxes Statement : Laporan upah dan pajak
• Unfavorable Variance : Selisih merugikan • Working Paper For Consolidated
Neraca lajur untuk neraca konsolidasi
• Uniformity : Keseragaman Balance Sheet :
• Unissued Capital stock : Modal saham • Weighted Average : Metode rata-rata terimbang
Modal saham yang belum beredar
yang belum beredar • Weighted Average Method : Metode rata-rata terimbang
• Unit Cost : Harga perunit • working sheet : Neraca Lajur
• Unit Equivalent : Unit setara • Working Paper : Kertas kerja
• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran• Write Off : Dihapuskan
• Unit Product Cost : Biaya unit produksi • Write Off Method : Metode penghapusan
• Unit Profit Graph : Grafik laba perunit Y
• Unit Still In Process : Unit dalam Proses • Yield = Metode penghapusan
• Unlimited Liabilities : Kewajiban tak terbatas • Yield Variance = Penyimpangan hasil
• Unqualied Opinion : Pendapatan Wajar Z
• Unvoidable Cost : Biaya yang terhindarkan • Zero Base Budgeting =  Penganggaran atas dasar nol
• Useful Life : Masa Pengunaan
V
• Valuation Account : Perkiraan pernilaian
• 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