KOSAKATA AKUNTANSI

A

      ACTUAL AMOUNT = Jumlah sesungguhnya

      ACTUAL COST =  Biaya sesungguhnya

      ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya

      ACTUAL LIABILITY = Hutang nyata

      ADJUSTED BALANCE = Saldo setelah penyesuaian

      ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian

      ADJUSTING ENTRIES = Ayat jurnal penyesuaian

      ADDITIONAL COST = Biaya tambahan

      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

      AMORTIZATION = Penyusutan atas harta tak berwujud

      APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan

      ANNUAL REPORT = Laporan tahunan

      ASSET =  Harta

      ASSET APPROACH = Pendekatan aktiva

      ASSUME = Asumsi

      AUDIT EXPENSE = Biaya audit

      AUDIT PROGRAMME = Program pemeriksaan

      AUDIT PROCESS = Proses pemeriksaan

      AUDIT PLANNING = Rencana pereiksaan

      AUDITOR = Pemerikasa keuangan

      AUDITING = Pemeriksaan keuangan

      AVERAGE METHOD = Metode rata-rata

      ACCOUNT = Akun

      ACCOUNT RECEIVABLE = Piutang Dagang

      ACCOUNT PAYABLE = Hutang Lancar

      ACCOUNT PAYABLE LEDGER= Buku besar hutang

      ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha

      ACCOUNTANT = Akuntan

      ACCOUNTANT FEE EXPENSE = Biaya akuntan

      ACCOUNTANT PUBLIC = Akuntan public

      ACCOUNTING = Akuntasi

      ACCOUNTING ASSUMPTION = Asumsi akuntansi

      ACCOUNTING CYCLE = Sirklus akuntansi

      ACCOUNTING DATA = Data akuntansi

      ACCOUNTING EQUATION = Persaman akuntansi

      ACCOUNTING INCOME = Laba akuntansi

      ACCOUNTING METHOD = Metode akuntansi

      ACCOUNTING PERIOD = Periode akuntansi

      ACCOUNTING PRINCIPLE = Akuntansi dasar

      ACCOUNTING PROCEDURE = Prosedur akuntansi

      ACCOUNTING SYSTEM = Sistem akuntansi

      ACCRUED EXPENSE PAYABLE = Beban terhutang

      ACCRUED PAYROLL PAYABLE = Utang gaji

      ACCRUED INTERS PAYABLE = Bunga terhutang

      ACCRUED REVENUE = Pendapatan yang akan diterima

      ACCRUED TAX PAYABLE = Hutang pajak

      ACCRUED WAGES PAYABLE = Upah terhutang

      ACCUMULATED DEPLETION = Akumulasi deplesi

      ACCUMULATED DEPRECIATION = Akumulasi penyusutan

B

      BALANCE SHEET = Neraca

      BANK PAYABLE = Hutang bank

      BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi

      BANK RECONCILIATION = Reconsiliasi bank

      BANK STATEMENT = Rekening Koran

      BASIC FINANCIAL STATEMENT = Laporan keuangan pokok

      BEGINNING BALANCE = Saldo awal

      BOOK VALUE = Nilai buku

      BOOK VALUE OF ASSET = Nilai buku aktiva

      BOOK VALUE PER SHARE = Nilai buku per saham

      BREAK EVENT = Pulang pokok

      BREAK EVEN PIONT = Titik imbang pokok

      BREAK EVEN SALES = Penjualan pulang pokok

      BUDGET  = Anggaran

      BUDGET VARIANCE = Selisih anggaran

      BUDGET CYCLE = Siklus Anggaran

      BUILDING = Gedung

C

      CAPITAL = Modal

      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 = Siklus alur kas

      CASH IN BANK = Kas dalam bank/kas di bank

      CASH ON HAND = Kas di tangan

      CASH IN TRANSIT = Kas dalam perjalanan

      CASH PAYMENT JOURNAL = Buku kas pengeluaran

      CASH RECEIPT JOURNAL = Buku kas penerimaan

      CASH SALES = Penjualan tunai

      CLOSING ENTRIES = Ayat jurnal penutup

      COST = Biaya

      COST ACCOUNTING = Akuntansi biaya

      CURRENCY = Mata uang

      CURRENCY ASSET = Harta lancer

      CURRENCY LIABILITIES = Hutang jangka pendek

D

      DEBIT NOTE = Nota debet

      DEBIT BALANCE = saldo debet

      DEDUCTION = Pengurangan

      DEFECTIVE GOODS = Produk rusak

      DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan

      DELIVERY EXPENSE = Biaya pengankutan

      DEPOSIT SLIP = Bukti setoran

      DEPRECIATION = Penyusutan

      DEPRECIATION EXPENSE = Biaya penusutan

      DIRECT TAXES = Pajak langsung

      DISCOUNT = Potongan (harga)

      DIVIDEND STOCK = Deviden saham

      DRAFT (info) = Wesel

      DUE DATE = Tanggal jatuh tempo

E

      EARNED = Pendapatan

      EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak

      EARNING AFTER TAX = Pendapatan sesudah pajak

      ECONOMIC LIFE = Umur ekomoni

      ENDING BALANCE = Saldo akhir

      ENDING INVENTORY = Persediaan akhir

      ENTERTAIMENT EXPENSE = Biaya entertain

      ENTRY = Ayat

      EQUIPMENT = Peralatan

      EQUITIES = Kekayaan

      EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan

      ESTIMATE VALUE = Nilai taksir

      ESTIMATED GROSS PROVIT = Taksiran laba kotor

      EVIDENCE = Bukti-bukti

      EXCESS VALUE = Nilai lebih

      EXCHANGE RATE = Nilai tukar

      EXPIRED = Kadarluasa

      EXPENSE = Biaya

F

      Fixed cast = Biaya tetap

      Foot note = Catatan kaki

      Forecast income statement = Taksiran rugi laba

      Form = Formulir

      Freight in = Ongkos angkut pembelian

      Freight out = Ongkos angkut penjualan

      Funds = Dana

      Funds statement = Laporan sumber dan pengunan dana

      Furniture & fixture = Peralatan

G

      General Accounting = Akuntansi Umum

      General Ledger = Buku besar

      General Journal = Jurnal umum

      General And Administrative Expense = Biaya umum dan administrasi

      Government accounting = Akuntansi pemerintah

      Gross loss = Rugi kotor

       Gross Profit Laba kotor

      Gross Profit Analysist = Analisa laba kotor

      Gross profit bruto = Metode laba kotor

I

      Income = Pendapatan

      Income After Tax = pendapatan sesudah pajak

      Income Statement = Laporan rugi laba

      Income Statement Account = Pendekatan laba rugi

      Income Summary = ikhtisar rugi laba

       Incremental cost = Biaya tambahan

      Indirect Expense = Biaya tak langsung

      Indirect factory cost = Biaya pabrik tak langsung

      Indirect Labor = Tenaga kerja tak langsung

      Indirect Material = Bahan baku tak langsung

      Inflation = Inflansi

      Initial Inventory = Persediaan awal

      Input Tax = Pajak masukan

      Isurance Expense General = Biaya asuransi unum

      Insurance expense selling = Biaya asuransi penjualan

      Intagible Asset = Aktiva tak berwujud

      Intangible Fixed Assets = Aktiva tetap tak berwujud

      Interest = Bunga

      Interest Expense = Biaya bunga

      Interest Factor = Faktor bunga

      Interest Income = Pendapatan bunga

      Interest Payable = Hutang bunga

      Interest Receivable = Piutang bunga

      Inventory = Persediaan

      Inventory of Material = Persediaan Bahan Mentah

      Investment In Stock = Investasi saham

      Investor = Orang yang menanamkan modal

      Invoice = Faktur

J

      Journal = Buku harian

      Journal entry = Ayat-ayat jurnal

L

      Labor = Tenaga kerja

      Labor cost = biaya tenaga kerja

      Land = Tanah

      Land right = Hak atas tanah

      Last in first out (LIFO) = Masuk pertamakeluar pertama

      Lease = Sewa

      Leasing = Sewa guna

      Ledger = Buku besar

      Legal capital = Modal resmi

      Lessee = Pihak yang menyewakan guna barang

      Leassor = Pihak yang menyewa guna barang

      Liabilities = Kewajiban

      liquidity = Kemampunan bayar hutang jangka pendek

      Long term debets = Utang jangka panjang

      Long term investment = Investasi jangka panjang

      Long term liabilities = Hutang jangka panjang

      Loss = rugi

      loss from operation = Rugi usaha

M

      Machine = Mesin

      Maintenance Expense = Biaya pemeliharan

      Management Accounting = Akuntansi manjemen

      Manufacturer = Pabrikan

      Manufacturing Cost = Biaya pabrikasi

      Manufacturing Overhead = Overhead pabrik

      Market Rate = Harga pasar

      Marketing = Pemasaran

      Marketing Department = Departemen pemasaran

      Marketing Expense = Biaya pemasaran

      Markup Cancellation = Pembatalan kenaikan harga

      Merchandise Inventory = Persediaan barang dagangan

      Merchandise Company = Perusahan Dagang

      Mortgage Bond = Obligasi Hipotik

      Mortgage Payable = Hutang hipotik

N

      Net Income = Keuntungan bersih

      Net Income After Tax = Keuntungan bersih setelah pajak

      Net Loss = Kerugian 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

      Note Payable = Wesel bayar

      Note Receivable = Wesel tagih

O

      Office Equipment = Peralatan kantor

      Office Salaries Expense = Biaya gaji bagian kantor

      Office Supplies Expense = Biaya perlengkapan kantor

      Operating Expense = Biaya usaha

      Out Tax = Pajak keluaran

      Outstanding check = Cek beredar

      Owners Equity = Modal pemilik

      Ownership Right = Hak pemilik perusahan

P

      Payable = Hutang

      Payment = pembayaran

      Premium =Agio

      Premium on stock = Agoi saham

      Prepaid Advertising = Iklan dibayar dimuka

      Prepaid expense = Biaya dibayar dimuka

      Prepaid Insurance = Asuransi dibayar dimuka

      Profit = laba

      Purchase = pembelian

      Purchase Discount = Potongan pembelian

      Purchase Invoice = Faktur pembelian

Q

      Qualified Opinion = Pendapat wajar tanpa syarat

      Quick Ratio = Ratio aktiva tunai

R

      Rate of Return = Tingkat pengembalian

      Ratio Analysis = analisa ratio

      Receivable = Piutang

      Receivable Write Off = Penghapusan piutang

S

      Safety Stock = Persediaan bersih

      Salary Expense = Beban gaji

      Sale On Account = Penjualan kredit

      Sales = Penjualan

      Sales Discount = Potongan penjualan

      ales Invoice = Faktur penjualan

      Sales order = Order penjualan

      Sales Return = Retur penjualan

      Sales Tax = Pajak penjualan

      Salvage value = Nilai sisa

      Selling Expense = Biaya penjualan

      Single step = Langkah tunggal

T

      Tax = Pajak

      Taxes Rate = Tarif pajak

      Tracks = Taksiran

      Treasury Bill = Surat hutang jangka panjang

      Trial Balance = Neraca saldo

U

      Unearned Income : Sewa diterima dimuka

      Uncollectible Account Receivable : Beban penghapusan piutang

      Unearned Revenue : Pendapatan diterima dimuka

      Unemployment Tax : Pajak pengurangan

      Unexpired : Belum kadaluwarsa

      Uniformity : Keseragaman

      Unit Cost : Harga perunit

      Unit Equivalent : Unit setara

      Unit Product Cost : Biaya unit produksi

      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 variable

      Variable Cost Ratio : Rasio biaya Variabel

      Variable Efficiency Variance : Penyimpangan effisiensi biaya variable

      Variance Analysist : Analisa selisih

      Variance Analysist Report : Laporan analisa penyimpangan

      Varability : Daya uji

      Vertical Analysist : Analisa Vertical

      Volume Variance : Penyimpangan dalam isi

      Vouching : Biaya upah

      Voucher : Dokumen

      Voluntary Contribution : Simpanan sukarela

W

      Working Capital : Modal kerja

      Working In Process : Barang dalam proses

      Working In Process Inventory : Persediaan barang dalam proses

      Wages Rate : Biaya upah

      Wages And Taxes Statement : Laporan upah dan pajak

      Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi

      working sheet : Neraca Lajur

      Working Paper : Kertas kerja

      Write Off : Dihapuskan

      Write Off Method : Metode penghapusan

Y

      Yield = Metode penghapusan

      Yield Variance = Penyimpangan hasil

Z

      Zero Base Budgeting = Penganggaran atas dasar nol

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