ENGLISH JOB ACCOUNTING

A

·         Admission of a partner = Penerimaan Masuk Seorang Persero

·         Asset revaluation = Penilaian Kembali

·         Authorized to issue = Diizinkan Untuk Menerbitkan

·         Appropriations and restrictions = Penyisihan dan Pembatasan Laba yang Dibagikan

·         Accrued interest = Bunga Berjalan

·         Analysis sheet = Daftar Analisa

·         Accounting instructor = Akuntan Pendidik

·         Accounting concept = Konsep Akuntansi

·         An account is debited  = Sebuah Perkiraan Debit

·         An account is credited = Sebuah Perkiraan Kredit

·         Adjusting journal entry = Ayat Jurnal Penyesuaian

·         Accounting procedure = Prosedur Akuntansi

·         Annual report = Laporan Tahunan

·         Account = Perkiraan

·         Account From = Bentuk Perkiraan

·         Account Payable = Hutang Lancar

·         Account Payable Ledger = Buku Besar Hutang

·         Account Not Current = Pos-pos yang tidak lancar

·         Account  Receivable Statement = Daftar Piutang Usaha

·         Account Payable Subsidiary Ledger = Buku Tambahan Piutang

·         Acountannt = Akuntan

·         Accountant Fee Expense = Biaya Akuntan

·         Accountan Public = Akuntan Publik

·         Accounting = Akuntansi

·         Accounting Assumption = Asumsi Akuntansi

·         Accounting Cycle = Sirklus Akuntansi

·         Accounting Data = Data Akuntansi

·         Accounting Departement = Akuntansi Deparement

·         Accounting Equation = Persamaan Akuntansi

·         Accountig  Income = Laba Akuntansi

·         Accounting Information = Informasi akuntansi

·         Accounting Inttruction = Instuksi Akuntansi

·         Accounting Management = Manajement Akuntansi

·         Accounting Method = Metode Akuntansi

·         Accounting Period = Periode Akuntansi

·         Accunting Principle = Akuntansi Dasar

·         Accounting Procedure = Prosedur Akuntansi

·         Accounting Responsibility = Akuntansi Pertanggung Jawaban

·         Accounting System =  Sistem Akuntansi

·         Accounts Inter Company = Rekening Antar Perusahaan

·         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 Depreciaton = Akumulasi Penyusutan

·         Actual Ammount =  Jumlah sesungguhnya

·         Actual Cost  (arti istilahnya ) Biaya sesungguhnya

·         Actual Factory Overhead = Beban overhead Sesungguhnya

·         Actual Liability = Hutang Nyata

·          Actual Price = Harga Sesungguhnya

·         Acutal Quantity = Kwalitas Sesungguhnya

·         Adjusted Balance = Saldo Setelah Penyesuaian

·         Adjusted Trial Balance = Neraca Saldo Penyesuaian

·         Adjusting Entries = Ayat Jurnal Penyesuaian

·         Additional Cot (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 piutang 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

·         Asset  = Harta

·         Asset Approach = Pendekatan Aktiva

·         Asset Account = Perkiraan Harta

·         Audit Fee = Pendapatan Audit

·         Assume = Asumsi

·         Audit Programme = Program Pemeriksaan

·         Audit Process = Proses Pemeriksaan

·         Audit Planning = Rencana Pemeriksaan

·         Auditor = Pemeriksa Keuangan

·         Auditing Pemeriksaan Keuangan

·         Average Methode = Metode Rata-rata

B

·         Bad dust = Piutang Tak Tertagih

·         Balance = Saldo

·         Bank = Uang Kas

·         Book Keeping = Pembukuan

·         Book Of Original entry = Buku Cataan Asli

·         Basic Concept = Konsep Dasar

·         Basic Contribution = Simpanan Pokok

·         Beginning Inventory = Persediaan Awal

·         Bond = Obligasi

·         Bond Payable = Hutang Hipotek

·         Bond Loan = Utang Bank

·         Based On Ratio Of Capital = Didasarkan Atas Perbandingan Investmen Modal yang Ditanamkan

·         Based On Sales = Didasarkan Kepada Jumlah Penjualan

·         Based On Receivable = Didasarkan Kepada Saldo Piutang

·         Bankruptcy = Kebangkrutan 

·         Balance Sheet Approach = Pendekatan Pada Neraca

·         Bad Debt Recoveries = Penerimaan Kembali Piutang

·         Bad Debt = Piutang Ragu-ragu

·         Bearer = Pembawa

·         Buyer = Pembayar

·         Borrower = Peminjam

·         Book Inventory = Inventarisasi Buku

·         Betterment = perbaikan

·         Bond Premium = Agro Obligasi

·         Bond Sinking Fund = Dana Pelunasan Obligasi

·         Bond Discount = Disaglo Obligasi

·         Budgetary Account = Akuntansi Anggaran

·         Broker’s Commission = Komisi Makelar

·         Bond Sold at Premium = Obligasi Dijual Dengan Agro

·         Bondholder =  Pemegang Obligasi

·         Bond Interest Carned = Pendapatan Bunga Obligasi

·         Branch = Cabang

·         Billed at Selling Price = Difaktorkan Dengan Harga Jual

·         Balancing and Ruling an Account =Menyeimbangkan dan Menggaris Sebuah Perkiraan

·         Book Of Secondary Entry = Buku Pencataan Terakhir

·         Book Of original Entry = Buku Pencataan Pertama

·         Balance Business = Perusahaan

·         Bookkeeper = Pemegang Buku

·         Badgeting = Perencanan Keuangan

·         Business operation = Operasi Perusahaan

·         Budget = Anggaran Keuangan

·         Balance Per Bank = Saldo Menurut Bank

·         Balance Per Book =Saldo Menurut  Buku

·         Balance Ammount = Keseimbangan Jumlah

·         Balance Sheet Account = Perkiraan Neraca

·         Bank Payable = Hutang Bank

·         Balance Before Liquidation = Saldo Sebelum Likuidasi

·         Bank Reconciliation =  Reconsiliasi Bank

·         Bank Service Charge = Badan Administras Bank

·         Bank Statement = Rekening Koran

·         Bin Card = Kartu Gudang

·         Bond Payable Utang Obligasi

·         Basic Financial Statement = Laporan Keuangan Pokok

·         Beginning Balance = Saldo Awal

·         Book Value = Nilai Buku

·         Book Value of Asset = Nilai Buku Aktiva

·         Branch  = Cabang

·         Branch Merchandise  =  Barang Dagangan Cabang

·         Branch Profit  = Keuntungan Cabang

·         Break Event =  Pilang Pokok

·         Break Event Point = Titik Pulang Pokok

·         Break Event Sales = Penjualan Pulang Pokok

·         Budget  = Anggaran

·         Budget  Variance = Selisih Anggaran

·         Budget Flexible = Anggaran Flexsible

·         Budge Fixed = Anggaran Tetap

·         Budget Balance Sheet = Anggaran Neraca

·         By Production = Produksi Sampingan

·         Building = Gedung

·         Business Entity = Kesatuan Usaha  

·         Balance Of Account = Saldo Perkiraan

·         Balance Of Income = Saldo Laba

·         Bank Charge = Beban Bank

·         Biil of Change =Wesel

·         Biil Receivable = Wesel Tagih

·         Bond  Preium = Premi Obligasi

·         Buyer Credit = Kredit Pembeli

·         Bisinns Combination = Penggabungan Usaha

·         Businnes Paper =Surat Berharga

·         Businnes Risk = Resiko Usaha

C

·         Cash Basic = Dasar Kas

·         Cleaning Revenue = Hasil Pembersih

·         Cleaning Equipment = Peralatan Pembersih

·         Cleaning Wages = Upah Pembersih

·         Closing Account = Perkiraan Penutup

·         Commission Camet = Hasil Komisi

·         Contra Account = Perkiraan Kontra

·         Contra Assets = Pengurang Harta

·         Copy Right = Hak Cipta

·         Corporation = Persewaan Terbatas

·         Cost = Biaya

·         Credit  Balance = Saldo Kredit

·         Credit Memo= Nota Kredit

·         Credit Memorandum = Nota Kredit

·         Creditor = Kreditor

·         Classification =  Penggolongan

·         Contra Account = Akun Pengurang

·         Current Asset = Aktiva Lancar

·         Current Liabilities = Utang Lancar

·         Cash Discount = Potongan Tunai

·         Cash Over = Kelebihan Kas

·         Commercial Enterptise = Peruahaan Dagang

·         Company = Perusahaan

·         Contigent Liability = Hutang Prasayarat

·         Controlling Account = Rekening Pengendali

·         Controlling Eror = Pemeriksaan Atas Kesalahan

·         Cost of Good Sold = Harga Pokok Penjualan

·         Credit Term = Syarat Pembayaran

·         Compulsory Contribution = Simpanan Pokok

·         Cooperation = Kopppperasi

·         Cash Account = Perkiraan Kas

·         Charts of  Account = Tata Perkiraan

·         Credit = Kredit

·         Customer = Langganan

·         Credit Balance = Saldo Kredit

·         Contra Account = Akun Pengendali

·         Cronological System = Sistem Tanggal

·         Cash Short and Over = Selisih Kas

·         Cost Of Goods Purehased = Harga Pokok Barang  Yang  Dibeli

·         Cheeking Stub = Sus Cek

·         Combination Journal = Jurnal Gabungan

·         Collection Espence = Biaya Inkaso

·         Commercial Paper = Kertas Perdagangan

·         Contingent Liability = Kewajiban yang Mungkin Terjadi 

·         Certificate Of  Protest = Sertifikat  Protest

·         Claim = Tuntutan

·         Cost Of  Markets = Harga Pokok/Harga Pasar

·         Cost Of Goods Usold = Harga Pokok Barang-barang yang  Belum Dijual

·         Cosh Of  Inventory = Harga Pokok Persediaan

·         onsistency in Inventory = Konsistensi Dalam Penilaian Persediaan

·         Consistency  Principle = Prinsip  Consistensi

·         Copyright = Hak Cipta

·         Concession = konsistensi

·         Carrying Amount = Nilai Kandungan

·         Capital = Modal

·         Capital Expenditure = Pengeluaran  Modal

·         Composit - rate  Depreciation  Method = Penyusunan Menurut  Metode  Gabungan

·         Capital Deficiency = Deficit Modal

·         Cooperation =  Koperasi

·         Classifying = Pengelompokkan

·         Corporation =Perseroan Terbatas

·         Cost Principle = Prinsip Harga Perolehan

·         Commission = Komis

·         Chronological = Perkiraan Tandingan

·         Contra Account = Kata  Perkiraan

·         Correction = Koreksi

·         Closing  Journal Entry = Ayat  Jurnal  Penutup

·         Clearing Entry = Ayat Penutup

·         Capital  Statement = Laporan Perubahan Modal

·         Capital Stock = Modal Saham

·         Cash = 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  = Alur Kas

·         Cash Flow Cycle = Sirklus Alur Kas

·         Cash In Bank = Kas dalam Bank .

·         Cash In Transit = Kas Dalam Perjalanan

·         Cash Payment Journal = Buku Kas Peneluaran

·         Cash Receipt Journal =  Buku Kas Penerimaan

·         Cash Sales = Penjualan Tunai

·         Cost Accounting = Akuntansi Biaya

·         Cost Of Goods Avaible For  Sales = Harga Pokok Barang Tersedia Untuk Dijual

·         Cost Of Goods Mnufactured = Harga Pokok Produksi

·         Cost Of Goods Sold  = Harga PokokPenjualan

·         Currency = Mata Uang

·         Currency Asset = Harta Lancar

·         Currency Liabilities = Hutang Jangka Pendek

D

·         Debit Memo = Nota Debit

·         Debitor = Debitur/Peminjam

·         Delievery  Equipment = Alat  Angkutan

·         Description = Uraian/ keterangan

·         Document = Bukti  Tranksaksi

·         Drawing = Pengambilan  Pribadi

·         Deferred Changes = Beban yang Ditangguhkan

·         Deferred Credit = Kredit yang Ditangguhkan

·         Deferred Income = Pendapatan yang Ditangguhkan

·         Devident  Payable = Utang Devident

·         Direct Charge Of = Pembebanan Langsung

·         Disbursement = Pengeluaran

·         Discounting Note = Beban yang Dipotong

·         Donated Capital = Modal hadiah

·         Date = Tanggal

·         Death of Partner = Kematian Seorang Anggota

·         Division of Earning = Pembagian Laba

·         Division of Net Income or Net = Pembagian Laba/ Rugi

·         Drawing Account = Akun Pengambilan Prive

·         Departemental Expense = Beban Bagian

·         Deposit in Transit = Setoran Dalam Proses

·         Direct  Write Of  Method = Metode Penghapusan Lagsung

·         Discount  Period = Masa Diskonto

·         Drawer = Penarik

·         Dishonored = Promosi yang Tidak Dibayar

·         Discount rate = Tarif Disconto

·         Drawer = Utang Nyata

·         Depletion = Deplesi

·         Declining Balance Method = Methode Saldo Menurun

·         Disposal of Plant Asset = Penyingkiran Aktiva Tetap

·         Depreciation For Partical Partial Years = Penyusutan Untuk Bagian-bagian Dari Tahun

·         Deficit = Deficit

·         Donation of Assets By Outsiders = Donasi Aktiva Oleh Pihak Luar

·         Debenture Bone = Obligasi  Tidak Berjaminan

·         Discount On Bonds Payable = Disaglo Atas  Pinjaman  Obligasi

·         Debit Note = Nota Debet

·         Debit Balance = Saldo Debet

·         Deduction = Pengurangan

·         Defective Goods = Produk Rusak

·         Deferrred Gros Profit On Realization = Laba Kotor Belum Direalisasikan

·         Delivery Expense = Biaya Pengangkutan

·         Deposit Slip = Bukti Setoran

·         Deprectiation = Penyusutan

·         Deprectiation Expense = Biaya Penyusutan

·         Determining Deprectation = Penetapan Penyusutan

·         Direct Costing = Penertapan Biaya Langsung

·         Direct Departement Overhead Expense = Biaya0beban Overhead Departement Langsung

·         Direct Expense = Biaya Langsung

·         Direct Labor Cost Budget = Biaya Anggaran Buruh Langsung

·         Direct Taxes = Pajak Langsung

·         Direct Write Off  = Penghapusan Langsung

·         Discount =  Potongan Harga

·         Dissolution  = Pembubaran

·         Dividend Stock = Deviden Saham

·         Double Entry System = Sistem Pembukuan Berpasangan

·         Draft =  Wesel

·         Due Date = Tanggal Jatuh Tempo

·         Departemental Contribustion To Overhead Expenses = Kontribusi Bagian kpd Biaya Tdk Langsung

·         Departemental Expense Allocation = Pengalokasian Biaya Bagian

·         Decentralized System = Sistem Desentralisasi

·         Double Entry Accounting System = Akuntansi Menurut  System Berpasangan

·         Debit = Debet

·          Date Column = Lanjut Tanggal

·          Departement = Departemen

·          Deter Neal Revenue = Pendapatan Diterima Dimuka

E

·           Electricity = Listrik

·           Equipment = Peralatan

·           Event = Kejadian

·           Ending Inventory = Persediaan Akhir

·           Explaination = Keterangan

·           Expenditure =Pengeluaran

·           Estimate = Taksiran

·           Expiration = Kadaluarsa

·           Estimated Amount Of Uncollectible Account =Jumlah Taksiran Kerugian Atas Piutang Ragu-ragu

·           Estimed realizable value = Nilai yang di Taksir Dapat Direalisasikan

·           Endoser = Endosan

·           Endorsement = Endosemen

·           Endorsee = Endosi

·           Entitas = Usaha yang Berdiri Sendiri

·           External User = Pihak Ekstern

·           Equity = Ekuitas

·           Estimated Residual Value = Nilai Residu yang Ditaksir

·           Exchange Of Plant Assets = Penukaran Aktiva-aktiva Tetap

·           Extraordinary Items = Pos-pos Luar Biasa

·           Earming Per Share = Pos-pos Luar Biasa

·           Escaple Expence = Biaya yang Dapat Dihindari

·           External Accountan =  Akuntan Ekstern

·           Error = Kesalahan

·           Estimace = Taksiran

·           Earned = Pendapatan

·           Earning Ater Interst And Taxes

·           Earning After Tax = Pendapatan Sesudah Pajak

·           Economic Life = Umur Ekonomi

·           External Event = Peristiwa Ekstern

·           Emegency 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 Taksi

·           Evidence =Bukti;bukti

·           Except = pengecualian

·           Excess Of Cost Over Book Value Off SubsidiaryInterst = Selisih lebih Harga Pokok Diatas Nilai Buku

·           Excess Value = Nilai Lebih

·           Exchange Rate = Nilai Tikar

·           Expense = Biaya

·           Expected Actual Capacity = Kapasitas yang Sesungguhnya Diharapkan

·           Epected Rate Of Return = Tingkat Pengembalian yang Diinginkan

·           External Audit = Pemeriksaan Eksternal

·           Extra Ordinary Gain =Pembelajaran Yang Luar Biasa

·           Extra Ordinary Loss = Kerugian Yang Luar Biasa

·           Extra Ordinary Repairs = Perbaikan Luar Biasa

·           Extra Ordinary Retirement = Penarikan Aktiva Sebab Luar Biasa

F

·         Financial Accounting = Akuntansi Keuangan

·         Financial Position = Keadaan  Keuangan

·         First in First Out (FIFO) = Pertama Masuk Pertama Keluar

·         Fixed Asset =  Aktiva Tetap

·         Furniture and Fixture  = Perabot dan Perabot  Berat

·         Financial  Statemen = Laporan  Keuangan

·         Filling  Cabinet = Lemari  Arsip

·         Franchise = Hak untuk Menggunakan  Fasilitas Negara

·         Finish Goods = Barang  Jadi

·         Finish Goods Ledgers = Buku Besar Hasil Selesai

·         Footing / Pencil Footing = Penjumplahan  Pertama Dengan  Pensil

·         Formality Expence = Beban Pengiiriman

·         Firm = Firma

·         Factory = Pabrik

·         Face Value Of a Bond = Nilai Nominal Sebuah Obligasi

·         Factory Overhead = Produksi Tak Langsung

·         Formal = Resmi

·         Fiscal  Side = Tahun  Fiscal

·         Financial  Information = Informasi  Keuangan 

·         Fundamental Accounting Equipment = Persamaan Dasar Akuntansi 

·         Fixed asset subsidiary ledge = Buku tambahan harta tetap

·         Fixed Asset Depreciation Expense = Perhitungan beban penyusutan aktifa tetap

·         Fixed Asset Turnover = Perputaran Harta Tetap

·         Fixed Capital Asset = Modal Kerja Tetap

·         Fixed Cast = BiayaTtetap

·         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 Collum 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 Pengunan Dana

·         Furniture & Fixture = Peralatan

·         Fusion = Penggabungan

G

·         General Account = Rekening Umum

·         General  Meeting = Rapat Anggota

·         Guide = Petunjuk

·         Goodwill = Nilai Lebih Suatu Perusahaan

·         Guillotine = Mesin Pemotong Kertas

·         Gross  Sale = Penjualan Kotor

·         Goods Available For Sale = Barang Tersedia Untuk Dijual

·         Gain On The Sale Of a Fixed Assets = Keuntungan Atas Penjualan Aktiva Tetap

·         Gross Profit Method = Metode Laba  Kotor

·         Geographic System = System  Wilayah

·         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  Accounting = Akuntansi Pemerintah

·         Gross Method = Metode Kotor

·         Gross Loss = Rugi Kotor

·         Gross Profit= Laba Kotor

·         Gross Profit Analysist = Analisa Laba Kotor

·         Gross Profit on sales = Laba Kotor  Atas  Penjualan

·         Gross Working Capital =  Modal Kerja Kotor

·         Group Code = Kode  Kelompok

·         Go Publik Compony = Perusahan yang Menjual Saham ke Masyarakat

H

·         Holder = Pemegang

·         Hecht Machine Stapler = Stapler

·         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

·         Hot Money = Uang Panas

·         Human Capital = Modal Daya Manusia

·         Hedging = Cegah Resiko

·         Hire = Sewa

I

·         Insurance = Asuransi

·         Insurance Expenses = Beban Asuransi

·         Insurance Expired = Asuransi yang Telah Dijalani

·         Internal User = Pemakai Intern

·         Investment = Penanaman atau Investasi

·         Inerease = Bertambah

·         Indequasy  = Ketidak Seimbangan

·         Interest Accrued = Bunga yang Harus Dibayar

·         Interest Allowances = Potongan  Bunga

·         Inventory  Ledgers = Buku Besar Persidaan

·         Inventory Sheet = Kartu Persediaan

·         Interest Bearing  Note = Wesel yang Dibebani Bunga

·         Income Sharing Ratio = Perbandingan Laba

·         Imprest Fund  System = faktur

·         Income Statement Approach = Pendekatan pada Perhitungan Laba Rugi

·         Interest  Revenue = Pendapatan Bunga

·         Interim Statements = Laporan-Laporan Sementara

·         Inventories are Priced at Cost = Persediaan-persediaan  Dihargai

·         Income Tax = Pajak  PenghasilaN

·          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 = Ikhtisar 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 = Biaya Pabrik Tak Langsung

·         Indirect Labor = Tenaga Kerja Tak Langsung

·         Inderect Material = Bahan Baku Tak Langsung

·         Indirect Operatiing Expense = Biaya Usaha Tak  Langsung

·         Individual Priprietorship = Perusahan Perorangan

·         Inflation = Inflansi

·         Information = informasi

·         Information System = Sistem Informasi

·         Initial Inventory = Persediaan  Awal

·         Initial Audit = Pemeriksaan Awal/Pertama Kali

·         Input Tax = Pajak Masukan

·         Installation Cost = Biaya Instalasi atau Pemasangan

·         Installment = Angguran 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 Perusahan

·         Interest = Bunga

·         Interest Baering Note = Wesel Berbunga

·         Interest Expense = Biaya Bunga

·         Interest Factor = Faktor Bunga

·         Interest Income = Pendapatan Bunga

·         Interest Payable = Hutang Bunga

·         Interest Receivable = Piutang Bunga

·         Interim Statement = Laporan Sementara

·         Internal Audit = Pemeriksan InternInternal

·         Auditor = Pemeriksan Internal

·         Internal Control = Pengawasan Internal

·         Internal Control Questioary = Pertanyaan Pengendalian Intern

·         Internal Finacing = Pembiayan Internal

·         Inventory = Persediaan

·         Inventory Balance = Saldo Persedian

·         Inventory of Material = Persediaan Bahan Mentah

·         Inventory Trun Over = Perputaran Persediaan

·         Inventory Valuation = Penilaian Persediaan

·         Invesment In Fund = Investasi Dalam Dana

·         Invesment In Bond = Investasi Dalam Obligasi

·         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

J

·         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 Penggunan 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

K

·         Kitting  = Kekurangan Melalui Kekurangan Bank

·         Knock Down = Belum Dirakit

L

·         Laundry Equipmen = Peralatan Binatu

·         Limited and Company = Perseroan Terbatas

·         Limited Partner Ship = Persekutuan  Komanditer

·         Long  Term  Loan = Pinjaman Jangka Panjang

·         Ledger Account = Perkiraan Buku Besar

·         Left Side = Sisi Kiri

·         Light Expense = Beban Penerangan

·         Lisence  Expense = Beban  Izin

·         Loan From Bank = Pinjaman Bank

·         Loan = Pinjaman

·         Long Term Asset = Aktiva  Jangka  Panjang

·         Long Lived Asset = Aktiva Tahan Lama

·         Land Improvements = Perbaikan-perbaikan  Jalan

·         Logs On The Disposal Of  a  Fixed = Rugi atas Penyingkiran Aktiva Tetap

·         Liquidation = Pembubaran

·         Loan from Patner = Pinjaman dari Seorang Persero

·         Loss or Gain from Realization = Rugi/Laba dari Realisasi

·         Long Term-ptes = Promer-promer  Jangka Panjang

·         Loss On Sale of Inversments = Rugi atas Penjualan Investasi

·         Liabilities and Capital =Pasiva

·         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 Effiensi Tenaga Kerja

·         Labor Efficiency Stasndar = Standar Effisinsi Tenaga Kerja

·         Labor Efficiency Variance = Selisih Efiensi Upah

·         Labor Fringe Benefit = Pendapatan yang Diterima Tenaga Kerja

·         Labor Performance Report = Laporan Pelaksanan 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 = Deviden likiudasi

·         Liquidity = Kemampunan bayar hutang jangka Pendek

·         Long From Report = Laporan Akuntansi Betuk Panjang

·         Long Run Proof = Pengecekan Jangka Panjang

·         Long Term Debets = Utang Jangka Panjang

·         Long Term Debet to Equity Ratio = Rasio Utang Jangka Panjang Terhadap Modal Sendiri

·         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

M

·         Mis cellaneous = Rupa-rupa

·         Mortgage = Hipotik

·         Mortgage Note Payable = Surat Hutang Hipotik

·         Mortgage Payable = Utang Hipotik

·         Maturity Date = Jatuh Tempo

·         Merchandise = Persediaan

·         Manurity  = Pengukuran

·         Manurity Date = Tanggal Valuta

·         Merchandise Available For Sale = Barang Tersedia Untuk Dijual

·         Manufereuring  Enterprise = Perusahaan Industri

·         Mutual Agency = Perwakilan Timbal Balik

·         Maturity date = Tanggal Jatuh Tempo

·         Mortgage = Jurnal Umum

·         Marketable Securities = Surat  Berharga

·         Mixed Account =  Perkiraan Campuran

·         Memorandum = Memorial

·         Merchandising firm = Perusahaan  Dagang

·         Manufacturing Firm = Perusahan  Industry

·         Multi  Step = Bentuk  Bertahap

·         Maturity Value = Nilai Tunai

·         Management = Pimpinan

·         Manager = Pimpinan

·         Maintenance Departement Butget = Anggaran  Departeman  Pemeliharan

·         Maintenance Expense = Biaya Pemeliharan

·         Management Accounting = Akuntansi Manjemen

·         Management Advisory Service = Pelayanan Konsultasi Perusahaan

·         Management Audit = Pemeriksaan Manajemen

·         Management By Exception = Manjemen dengan Pengecualian

·         Manufacturer = Pabrikan

·         Manufacturing Company = Perusahan  Pabrikan

·         Manufacturing Cost = Biaya  Pabrikasi

·         Manufacturing Overhead = Overhead  Pabrik

·         Markdown cancellation = Pembatalan  Penurunan  Harga

·         Market Rate = HargaPasar

·         Market Value = Harga  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 Cost With revenue = Penetapan  Pendapatan dan Biaya

·         Material = Bahan  Baku

·         Material Account = Perkiraan  Bahan  Baku

·         Material in Control = Pengendalian  Bahan

·         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 Usage Prince Variance = Sesilsih  Harga  Pemakainan  Bahan

·         Material Yield Variance = Selisih Hasil  Bahan

·         Material Requisition = Permintaan  Bahan  Baku

·         Medical Expense = Biaya Pengobatan

·         Merchandise Inventory = Persediaan  Barang  Dagangan

·         Merchandise Inventory Turnover = Perputaran  Persedian  Barang Daganga

·         Merchandise Shipment on Consigment = Pengiriman Barang Konsinyasi

·         Merchandise Company = Perusahan Dagang

·         Mixed Account = Rekening Campuran

·         Mixed Opinion = Pendapat Campuran

·         Mortgage Bond = Obligasi Hipotik

·         Mortgage Payable = Hutang  Hipotik

·         Moving Average = Rata- rata  Bergerak

N

·          

·         Now Operating Income = Hasil Diluar Laba

·         Now Interest  Bearing = Tanpa Dibebani

·         Now Operation Income = Hasil Diluar Usaha

·         Negative Asset Account = Perkiraan Aktiva Negative

·         Negotiable Instrument =  Alat Perdatangan

·         Now Operating Expense = Beban Diluar  Usaha

·         National Association of Accounting = Asosiasi Akuntan  Nasional

·         Natural Bussiness year = Tahun Bisnis Alami

·         Negative Assurance = Jaminan Negative

·         Net Asset = Aktifa Bersih

·         Net earning =Pendapatan  Bersih

·         Net Income = 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 =  Saldo Normal

·         Not Sufficient Fund = Dana Tidak  Mencukup

·         Notes Payable = Wesel  Bayar

·         Note  Receivable = Wesel  Tagih

·         Note of  Financial Statement = Catatan Atas Laporan  Keuangan

·         Notice of  Employment = Surat  Perjanjian  Kerja

·         Net  Pay = Upah Bersih

·         Non Current Account = Aktiva Tidak Lancar

O

·          

·         Operating Entry = Ayat Pembuka

·         Organization Cost = Beban Pendirian

·         Other Expense = Beban  Lainnya

·         Other Income = Hasil Lain-lain

·         Operating = Usaha , Kegiatan

·         Office Maintenance = Pemeliharaan Kantor

·         Office Salaries = Gaji Kantor

·         Offset Account = Perkiraan  Kompensasi

·         Obligation =Kewajiban

·         Outstanding  Stock = Saham Dalam  Peredaran

·         Other Asset = Harta Lain-lain

·         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

·         Open Item Statement = surat Pernyatan Elemen-elemen Terbuka

·         Operating Assets = Akifa atau Modal Oprasi

·         Operating Expense = Biaya Usaha

·         Operating Sales Budget = Anggaran  Operasional  Penjualan

·         Operating Transaction = Transaksi Operasional

·         Opinion = Pendapat

·         Opportunity Cost = Biaya Kesempataan

·         Ordering Cost = Biaya Pesanan

·         Ordinary Repair = Reperasi Luar Biasa

·         Organization Chart = Stuktur Ogranisasi

·         Other General Expense = Biaya Umum  Lainya

·         Other Longterm Liabilities = Hutang  Jangka  Panjang Lainnya

·         Out Of  Pocket Cost = Biaya  Kantong Sendiri

·         Out Tax = Pajak Keluaran

·         Outlay = Pengeluaran

·         Outstanding check = Cek  Beredar

·         Out standing Stock = Saham yang  Beredar

·         Over Time = Lembur

·         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

·         Owners Equity = Modal  Pemilik

·          Onnership Right = Hak  Pemilik  Perusahan.

P

·         Posting = Penyaluran Jalan Kebuku Besar

·         Payment Date = Tanggal Pembayaran

·         Payroll =Pembayaran  Gaji

·         Periodic  Inventory  System = Sistem Periodik/Berskala

·         Perpetual System = Sistem Terus Menerus

·         Physical Inventory = Persediaan  Fisik/Sebenarnya

·         Prepaid = Pembayaran Lebih Dahulu

·         Purchased on Credit = Dibeli Dengan Kredit

·         Purchased  Requitition = Surat Permintaan Pembelian

·         Present Value = Nilai Kontan

·         Promissory  Note = Surat Kesanggupan

·         Posting = Pemindahan

·         Page = Halaman

·         Profit Sharing = Pembagian  Laba

·         Postdate Check = Cek  Mundur

·         Prepaid  Rent = Sewa di Bayar Dimuka

·         Proceeds = Hasil

·         Payer = Pihak yang  Dibayar

·         Profit and Loss Statement = Daftar /Perkiraan Rugi /Laba

·         Parent Company = Perusahaan  Induk

·         Post Closing  Tride  Balance = Neraca Saldo Setelah Penutupan

·         Protest Fee = Biaya Protes

·         Principal of  a Note = Nilai Nominal Promes

·         Payee = Pihak yang Harus Dibayar

·         Perpetual InventorySystem = Sistem Inventarisasi

·         Plant asset of  Low Unit Cost = Aktiva Tetap Dengan Satuan Harga

·         Prefator = Pelubang Kertas

·         Paper  Cutter = Mesin Pemotong  Kertas

·         Patent = Paten

·         Periodic Depreciation = Penyusutan Berkala

·         Potential Life = Umur Potensial

·         Production  Life of a Plant  Asset = Umur  Produksi Aktiva  Tetap

·         Partnership Agreement = Persetujuan Persekutuan

·         Partnership Contract = Perjanjjian Persekutuan

·         Partners interest = Kepentingan Persero

·         Premium on Stock = AgroAtas saham

·         Par Value = Nilai Nominal

·         Productive  Department = Bagian  Pemberian  Jasa

·         Profit Center = Pusat  Laba

·         Private Accountant = Akuntansi perusahaan

·         Public Accountant = Akuntan Publik

·         Punched Card  Machine = Pelubang Kertas

·         Partner in Charge = Partner Utama

·         Partnership =Persekutuan

·         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

·         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 = Transportation Sewa Dibayar  Dimuka

·         Prepayment = Pembayaran  Dimuka

·         Price Index = Indek  Harga

·         Primary Working Capital = Modal Kerja Perimer

·         Process Cost = Biaya Proses

·         Profssional Fess = Pendapatan Professional

·         Profit = Laba

·         Proforma = Proyeksi

·         Progress Billing to Costomer = Harga Kontrak yang  Difakturkan

·         Property = Kekayan

·         Property Tax = Pajak Kekayaan

·         Purchase = Pembelian

·         Purchase Discount = Potongan Pembelian

·         Purchase Invoice = Faktur Pembelian

·         Purchase Journal = Buku Harian  Pembelian

Q

·         Quantity purchases = Jumlah Pembelian

·         Qualified Opinion = Pendapat Wajar Tanpa Syarat

·         Quick Ratio = Ratio Aktiva Tunai

·         Qualification = Kualifikasi

·         Qualifed = Memenuhi Syarat

·         Quik Asset =AktifaTetap

·         Quit = Berhenti

·         Quotation Fee = Bea Pencatatan Harga 

R

·         Rent u Eipt In Advance = Sewa Dimuka

·         Reserve =  Undangan

·         Real Account = Pelunasan real

·         Reference = Referensi

·         Retainet Larnings = Laba Ditahan

·         Result = Hasil

·         Receipt = Kwitansi

·         Ratio = Angka Perbandingan

·         Ratio  likuiditas = Perbandingan Aktiva  Lancar

·         Ratio of  Immediate Solveney = Perbandingan Antara Kas Efek Dengan Utang Lancar

·         Ratio Solvabilitas = Perbandingan Kemampuan Pembayar  Kewajiban

·         Ratio Rentabilitas = Perbandingan Kemampuan Untuk Menghasilkan

·         Ruling = Membuat Garis

·         Rent Expense = Biaya Sewa

·         Recording = Pencatatan

·         Receive  Viable and  Individual  Subsidiary = Buku  Besar  Tambahan  Perkiraan  Piutang

·         Rent =  Sewa

·         Reklas = Reklasifikasi

·         Rent Earnet = Hasil  Sewa

·         Rental Income Receivable = Piutang Hasil Bunga

·         Report = Laporan

·         Report  Lou = Bentuk Laporan

·         Revemue = Penghasilan

·         Revesing  Entrie = Ayat  Pembalik

·         Replacement Cost For  Inventory  Items = Harga Ganti  Untuk  Barang  Persediaan

·         Retail Method = Metode  Harga  Eceran

·         Revenue = Pendapatan

·         Revenue Expenditure = Pendapatan

·         Revision of  Depreciation  Role = Peninjauan  Kembali  Besar (tarif)

·         Report  Form = Bentuk  Laporan

·         Reporting = Penyusunan

·         R & D Cost = Biaya riset dan pengembangan

·         Rate of Return = Tingkat pengembalian

·         Rate of Return on Net Worth = Rentabilitas modal sendiri

·         Ratio Analysist = analsa ratio

·         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

·         Realized Gross profit On Installment Sales = Realiasai laba kotor

·         Re Arrangement = penyusunan kembali

·         Receivable = Piutang

·         Receivable Collection Budget =Budget 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 hubungan yang istimewa

·         Reliability = Dapat dipercaya

·         Rent Earned = Pendapatan sewa

·         Rent Income = Pendapatan sewa

·         Re Odrder Point = Titik pesanan kembali

·         Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan

·         Repeat Audit = Pemeriksaan yang berulang

·         Replacement Cost = Nilai ganti

·         Report Form = 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 pertnggung jawaban disajikan kembali

·         Restrition of Diveden = Pembatasan deviden

·         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

·         Revenue Center = Pusat penghasi laba

·         Revenue Expenditure = Pengeluaran pendapatan

·         Revenue Recognition = Pengakuan pendapatan

·         Reversing Entries = Ayat jurnal pembalik

·         Riel Material Invetory Turnover = Perputaran persediaan bahan baku

S

·         Single  Step Salvage value = nilai sisaa/rusian

·         Sum of theyeam digits = metode jumlah angka Supplies = Service jirm = perubahan jasa ­­­

·         Statement of pantnen = capital = daftar perubahan modal para persero

·         Seeuned = Terjamin

·         Selling price = Harga jual

·         Sekedul of accounts accusable = Daftar saldo piutang

·         Supplies consumed = surat –surat yang dipakai

·         Standard cost = biaya patokan

·         Sales returns and aloowanes journal = jumlah return penjualan dan potongan harga

·         Section = bagian

·         Service charge = ongkos jasa

·         Stub = pertinggal /arsip

·         Stopping payment = pemberhentian pembayaran

·         Subsidiary customerledgen = buku besar tambahan langganan

·         Subsidies of the pure hares account = perkuraan dari bagian pembelian

·         Standard ledge looms = daaftar standar buku besar

·         Stock card = kartu penyediaan

·         Statement of balance sheet changes = laporan perubahan neraca

·         Security = Jaminan

·         Spring regress = Regres melompat

·         Specific invoice prices = harga-harga faktur khusus

·         Subsidiary ledgers for plant asset = buku-buku besar pembantu untuk aktiva tetap

·         Straight line method = metode garis pembantu

·         Sum of the years = metode jumlah angka-angka tahunan

·         Service life = umur pelayanan

·         Stockholders = Pendaftaran

·         Statement of required edmings = daftar laba yang dibagikan

·         Stock  Split = Pemecahan saham short term investment = investasi jangka pendek

·         Sales Invoice = Faktur penjualan

·         Sales Journal = Buku harian penjualan Sefety Stock = Persediaan bersih

·         Safe Harbor Rule = Aturan perlindungan

·         Salary Expense = Beban gaji

·         Sale On Account = Penjualan kredit

·         Sales = Penjualan

·         Sales Budget = Anggran penjualan

·         Sales Discount = Potongan penjualan

·         Sales Return = Retur penjualan

·         Sales Salaries Expense = Biaya gaji penjualan

·         Sales Salaries Payable = Hutang gaji bagian

·         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

·         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 social

·         Sole Proprietorship = Persahan perseorangan

·         Sound Value = Nilai sehat

·         Special Journal = Jurnal 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 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 Finantial Posisition = Laporan posisi keuangan

·         Statement Of Owners Capital = Laporan perubahan modal

·         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 Outstanding = Pertukaran saham

·         Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham

·         Stock Right = pemegang saham

·         Stock Rigth Outstanding = Rapat pemegang saham

·         Stock Convertion = Dana penarikan saham

·         Stock Holder Meeting = 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 ledger = Buku tambah

·         Sunk cost = Biaya tersembunyi

·         Supplementary information S= Penjelasan tambahan

·         Supplies = pelengkapan

·         Supplies Expense = Biaya perlengkapan

·         Surplus = Kelebihan

·         Supporting Schedule = Daftar tambahan

·         Serial Bond = Obligasi Seri

·         Shipment From Home  Office = Pengiriman Dari Kantor Pusat

·         Shipment to Branch = Pengiriman Ke Cabang

·         Single Properten to Ship = Perusahaan Perseroan

·         Store Supplier = Perlengkapan Toko

·          Stafel = Bentuk Laporan

T

·         Temporary Account = Perkiraan Sementara

·         Term of  Payment = Syarat Pembayaran

·         Trade Discount = Potongan Perdagangan

·         Transaction = Transaksi

·         Transportation In = Beban Penyangkutan  Ke Dalam

·         Transportation Out = Beban Penyangkutan Ke Luar

·         To Summary = Mengikhtisarkan

·         Tax = Pajak

·         Tangiblefixed Assets = Harta  Tetap Berwujud

·         Trade  Mark = Merk Dagang

·         Taxation = Perpajakan

·         Treasure Stock = Saham Perbendaharaan

·         Temperory  Investment = Investasi Sementara

·         T Acount = PerkiraanBentuk T

·         Tangible Asset = Harta Berwujud

·         Tangible Fixed Asset = Aktiva Tak Berwujud

·         Tax Accounting = Akuntansi Perpajakan

·         Tax Deduction = Penurangan Pajak

·         Tax Invoice = Faktur Pajak

·         Tax Return Statement = Surat Pembaeritahuan Pajak

·         Taxable Firm =Pengsaa Kena Pajak

·         Taxable Income = Pendapatan Kena Pajak

·         Taxes Payable = Hutang Pajak

·         Taxes Expence = Biaya Pajak

·         Taxes Holiday =Pembebasan Pajak

·         Taxes Retrun = Pajak yang Dikembalikan

·         Temporary Investment = Investasi Sementara

·         Tender Offer =Penawaran Dagang

·         Term Compliance = Uji Ketaatan

·         The Old & New Balance Proof = Pengecekan Saldo Awal dan Akhir

·         Tax Service = Jasa Pajak

·         Three Variance Method = Metode Tiga Penimpangan

·         Tickmarks = Tanda Pemrksaan

·         Time Value Money = Nilai Waktu Dari  Pada Uang

·         Timing Difference = PerbedaanWaktu

·         To Compare = Membandingkan

·         To Trace = Menelusuri

·         Total Asset Turn Over = Perputaran Total Harga

·         Tracks = Taksiran

·         Traveling Expense = Biaya Prjalanan

·         Treasurer = Pejabat Keuangan

·         Treasury Biil = Surat Hutang Jangka Panjang

·         Treasury Departement = Departemen Keuanagan

·         Tren Analyst = Analisa Pengemangan Dari Waktu Ke Waktu

·         Trial Balance = Neraca Saldo

·         Trouble Debt Restructuring = Penataan Kembali Uang Yang Macet

·         Tangible Property = Harta Terwujud

·         Tax Credit = Kredit Pajak

·         Tax Exempt Bond = Obligasi Bebas Pajak

·         Tax Law = Hukum Pajak

·         Tehnical Solvency = Likuiditas

·         Term Of Sale = SyaratPenjualan

·         Terminal Bond = Obligasi Pangkalan

·         Time Period =Tepat Waktu

·         To Analize = Menganalisa

·         To Cheek= Mengecek

·         Top Management = Manajemen Puncak

·         Total Asset = Total Harta 

·         Tottal Cost =Total Biaya

·         Total  Current Asset = Total Aktiva Lancar

·         Total Irabilities = Total Hutang

·         Trade Date = Tanggal Berlakunya Jual Beli

·         Trade In = Tukar Tambah

·         Trade Reeivable = Piutang Dagang

·         Trade Settlement = Penyelesaian Dagang

·         Trading Profit =  Laba Perdagangan

·         Tranfer = Pemindahan

·         Transfer Agen = Agen Transfer

·         Transfer Tax = Pajak Pnjualan

·         Translation = Penjabatan

·         Trial And Error = Coba dan Ralat

·         True Cash = Kas Sesungguhnya

·         Trust =Perwalian 

·         Turn  Over Of Current Asset = Perputaran Aktiva Lancar

·         Turn Of Receivable =Perputaran Piutang

·         TURN Over of Work king Capital = Perputaran Modal Keja

·         Trust Fund= Dana Perwakilan

·         Turn Over = Perputaran

·         Two Bin System = Sistem Dua Bin

·         Two Collum Account = Perkiraan Dua Kolom

·         Two Variance Method = Metode Dua Penyimpanan

·         The Cost of  Building = Harga  Perolehan  Sebuah  Gedung

·         Title = Judul

·         Tool = Alat

·         To short = Menyotir

·         Temporary Capytal  Account = Perkiraan Pembantu Modal

U

·         Unadjustment = Belum Disesuaikan

·         Useful Life = Umum Ekonomis

·         Utolities Expense = Beban Utilitas (listrik,air,telepon)

·         Uncollectible accounts expence = Kerugian Atas Piutang Ragu-ragu

·         Unexpiud  Expence = Beban Dibayar  Dimuka

·         Unit of o Output Method = Penyusutan Berdasarkan Satuan Produksi

·         Unsercured  Bond = Obligasi Tanpa Pinjaman

·         Uneared Income = Sewa Diteriam Dimuka

·         Uncertainties = Ketidak Pastian

·         Uncollectible Account = Beban Penghapusan Piutang

·         Uncollectible Account Receivable =Beban Penghapusan Piutang

·         Under Applied Overhead = Overhead yang Diberikan Terlalu Rendah

·         Unearned Revenue = Pendapatan Diterima Dimuka .

·         Unemployment Tax = Pajak Pengurangan

·         Unexpired = Belum Kadaluarsa

·         Unfavorable Varience = Selisih Merugikan

·         Uniformity = Keseragaman

·         Unnisued Capital Stock = Modal Saham Yang Belum Beredar

·         Unit Cost = Harga Perunit

·         Unit Equivalent = Unit Setara

·         Unit Of Output Deprectiation = Penyiutan Dengan Jumlah Urut 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

·         Unavoidable Cost  = Biaya Yang Terhindarkan

·         Utility = Kegunaan

·         Under Inventory = Persediaan Kurang

·         Unearned Income = Penghasilan Yang Diterima Dimuka

·         Unearned Interest = Bunga yang Diterima dimuka

·          Unearned Rent = Sewa Diterima Dimuka

·         Unit of Production Depreciation = Penyusutan Dengan Unit Produksi

·         Unit Statement Suara Penyatuan Tunggal

·         Unsecured Bond = Obligasi  Tanpa Jaminan

·         Up Dated Opininon = Penadapat Yang dimutakhirkan

·         Universal Bank = Bank Pada Umumnya

·         Unoccupied Time = Waktu Kosong

·         Usury = Pinjaman Dengan Suku Bunga  Terlalu Tinggi

                                                                                                                                                                                                                                                   

V

·         VAT in = PPN masukan

·         VAT out = PPN keluaran

·         Variable Cost = Beban Berubah-ubah

·         Value = Nilai

·         Value Added = Nilai Tambah

·         Value Added Tax = Pajak Pertambahna Nilai

·         Value In Use = Nilai Pengurangan

·         Variable Cost = Biaya Variabel

·         Variable Cost Ratio = Rasio Biaya Variabel

·         Variable Effciency Variance = Penyimpanan Effsiensi Biaya Variabel

·         Valuation= Valuasi, Penilaian

·         Value Data = Tanggal Nilai Laku

·         VariabelExpenses = Beban Variabel

·         Variance = Selisih

·         Vehicle = Kendaraan

·         Verability = Daya Uji

·         Voucher = Tanda Bukti

·         Voucher Payable = Hutang Voucher

·         Variance Analysist = Analisa Selisih

·         Variance Analysist Report =Laporan Analisa Penyimpanan

·         Verability = Daya Uji

·         Vertical Analysist = Analisis Vertikal

·         Volume Variance = Penyimpana=gan Dalam Isi

·         Vouching = Biaya Upah

·         Voucher Register = Pemeriksaan Dokumen Dasar 

·         Voucher = Dokumen

·         Voluantry Conrtribution=  Simpanan Sukarela

·         Vourchers Life = Arsip Vouekun

·         Valutation of  Receivables = Penaksiran Utang

·         Valuation  Account = Perkiraan Taksiran

W

·         Wage Expense = Beban Upah

·         With Drawl = Pengambilan

·         Water Expense = Beban Pemakaian Air

·         With Drawl of  Partner = Pengunduran Diri Seorang Persero

·         Work Sheet  For  Combined  Income  Statment = Neraca Lajur  Untuk  Daftar  Perhitungan  Laba  Rugi  Gabungan

·         Work Hheet For Combined  Balance Sheet = Neraca Lajur Untuk Neraca Gabungan

·         Whit Drawl for Personal Use = Pengambilan  Untuk  Keperluan Prive

·         Wrong Column = Lajur yang Keliru

·         Wrong Post = Post yang Salah

·         Working Capital =  Modal Kerja

·         Working in Process = Barang Alam Proses

·         Working in Process Inventory  = Persediaan  Barang Alam Proses

·         Wages Expense = Pemeriksaan Dokumen Dasar

·         Wages Rate  = Biaya Upah

·         Wages And Taxes Statement = Laporan Upah dan Pajak

·         Working papper For Consolidated Balance Sheet = Neraca Lajur Untuk Neraca Konsolidasi

·         Weigted Avrage = Metode rata-rat a Terimbang

·         Weigted Avrage Method  = Metode rata-rat a Terimbang

·         Working Sheet = Neraca Lajur

·         Working Paper = Kertas kerja

·         Write off  = Dihapuskan

·         Write off  Mettod = Metode Upah

·         Wage = Upah

·         Wage Administration = Administrasi Upah

·         Wage Expenses = Biaya Upah

·         Wind Fall Profit =  Keuntungan / Laba Tidak Terduga

·         Work Load = Beban Kerja

·         Work Order = Perintah Kerja

·         Work Study = Studi Pekerjaan

·         Worth = Harga

·         With Drawl/ Prive = Pengambilan Uang

·         Wrapping = Beban Pembungkus

·         Written Warning = Peringatan Tertulis

X

·         X Effiency =Effisiensi x yaitu Istilah untuk menyatakan pengelolaan umum dan efisiense teknologi

·         Xenonami = Kesukaran yang berlebihan terhadap segala sesuatu yang asing

·         Xerography = Pengadaan bahasa cetakan  dari film/ kertas yang menggunakan sinar listrik

Y

·         Yield = Metode Penghapusan

·         Yield Variance = Penyimpangan Hasil

·         Yard Stick = Tongkat Ukuran

·         Year and Adjustment = Penyesuaian Akhir Tahun

·         Yearly Fenancy = Sewa Tahunan

·         Yield on Bond = Hasil Obligasi

·         Yield on Maturity = Hasil Saat Jatuh Tempo

·         Yield on Stock = Hasil Saham

Z

·         Zero Base Budgetting = Penganggaran Atas Dasar Nol

·         Zero Defect  =  Cacat Nihil

·         Zero Sun Game = Permainan Jumlah nol

·         Zone Pricing = Penentuan Harga Berdasarkan Daerah

·         Zool  = Alat