ISTILAH AKUNTANSI

NO A
1. • Account = Perkiraan
2. • Account Receivable = Piutang Dagang
3. • Account From = Bentuk Perkiraan
4. • Account Not Current = Pos-pos yang tidak lancar
5. • Account Payable = Hutang Lancar
6. • Account Payable Ledger= Buku besar hutang
7. • Account Receivable Statement= Dartar piutang usaha
8. • Account Payable Subsidiary Ledger = Buku tambahan piutang
9. • Accountant = Akuntan
10. • Accountant Fee Expense = Biaya akuntan

B
11. • Balance Sheet ( Arti Istilahnya ) Neraca
12. • Balance Per Bank = Saldo menurut bank
13. • Balance Per Book = Saldo menurut buku
14. • Balance Sheet Account = Perkiraan neraca
15. • Balance Amount = Keseimbangan jumlah
16. • Bank Payable = Hutang bank
17. • Balance Before Liquidation = Saldo sebelum likuidasi
C
18. • Capital ( Info Intilah ) Modal
19. • Capital Statement = Laporan perubahan modal
20. • Capital Stock = Modal saham
21. • Cash = Kas
22. • Cash Budget = Anggaran kas
23. • Cash Count = Perhitungan kas
24. • Cash Disbursement Journal =  Jurnal pengeluaran kas
D
25. • Debit Note = Nota debet
26. • Debit Balance = Saldo debet
27. • Deduction = Pengurangan
28. • Defective Goods = Produk rusak
29. • Deferred Gros Profit On Realization = Laba kotar yang belum direalisasikan
30. • Delivery Expense = Biaya pengankutan
31. • Deposit Slip = Bukti setoran
E
32. • Earned = Pendapatan
33. • Earning After Interest And Taxes = Pendapatan sesudah bunga dan pajak
34. • Earning After Tax = Pendapatan sesudah pajak
35. • Economic Life = Umur ekomoni
36. • Economic Order Quantity = Jumlah pembelian optimal
37. • Emergency Working Capital = Modal kerja darurat
38. • Employee Earning Statement = Laporan gaji karyawan
F
39. • Fiscal Year = Tahun pajak
40. • Fixed asset subsidiary ledge = Buku tambahan harta tetap
41. • Fixed asset turnover = Perputaran harta tetap
42. • Fixed capital asset = Modal kerja tetap
43. • Fixed cast = Biaya tetap
44. • Fixed efficency variance = Penyimpangan effisiensi yang tetap
45. • Fixed factory overhead = Overhead pabrik yang tetap
46. • Flexible budget = Anggaran yang berubah-ubah
 G
47. • General Accounting = Akuntansi Umum
48. • General Ledger = Buku besar
49. • General Journal = Jurnal umum
50. • General And Administrative Expense = Biaya umum dan administrasi
51. • General Examination = Pemeriksaan umum
52. • General Assigment = Penegasan umum
53. • Government financial = Keuangan penerintah
54. • Government accunting = Akuntansi pemerintah

H
55. • Heating and lighting expense = Biaya pemanasan dan penerangan
56. • Hidden Reserves = Cadangan rahasia
57. • Historical cost Accounting = Harga perolehan historis
58. • Historical cost = Biaya Historis
59. • Home office = kantor pusat
60. • Horizon Analyst = Analisa mendatar
61. • Human Resource Accounting = Akuntansi sumber daya manusia

I
62. • Income = Laba
63. • Income After Tax = Laba sesudah pajak
64. • Income From Joint Venture = Laba usaha patungan
65. • Income From Operation = Laba usaha
66. • Income Sharing Agreement = Persetujuan penbagian laba
67. • Income Statement = Laporan rugi laba
68. • Income Statement Account = Pendekatan laba rugi
69. • Income Summary = iktisar rugi laba
70. • Incremental cost = Biaya tambahan
J
71. • Job order cost = Biaya pesanan
72. • Job order cost sheet = Kartu biaya pesanan
73. • Job order cost system =  Sistem biaya pesanan
74. • Job time ticket =  Kartu jam kerja
75. • Joint cost =  Biaya gabungan
76. • Joint cost of capital = Biaya penggunan modal bersama
77. • Joint product = Produksi gabungan
L
78. • Labor = Tenaga kerja
79. • Labor budget = Anggaran tenaga kerja
80. • Labor cost =  biaya tenaga kerja
81. • Labor cost control = pengendalian biaya tenaga kerja
82. • Labor cost report = Laporan biaya tenaga kerja
83. • Labor efficiency ratio = Rasio effiensi tenaga kerja
84. • Labor efficiency stasndar =  Standar effisinsi tenaga kerja
M
85. • Machine = Mesin
86. • Maintenance Cost = Biaya pemeliharana
87. • Maintenance Departement Butget = Anggaran departeman pemeliharan
88. • Maintenance Expense = Biaya pemeliharan
89. • Management Accounting = Akuntansi manjemen
90. • Management Advisory Service =  Pelayanan Konsultasi perusahan
91. • Management Audit = Pemeriksaan manajemen
92. • Management By Exception = Manjemen dengan pengecualian
 N
93. • National Association of Accounting = Asosiasi akuntan nasional
94. • Natural Bussiness year = Tahun bisnis alami
95. • Negative Assurance = Jaminan negatif
96. • Net Asset = Aktifa bersih
97. • Net earning = Pendapatan bersih
98. • Net Income = Keuntungan bersih
99. • Net Income After Tax = Keuntungan bersih setelah pajak
O
100. • Observation of Inventory = Pengamatan persediaan
101. • Observation Of Inventory Taking = Pengamatan perhitungan persediaan
102. • Occupancy Cost = Biaya pendiaman atau penetapan
103. • Office Equipment = Peralatan kantor
104. • Office Salaries Expense = Biaya gaji bagian kantor
105. • Office Supplies = perlengkapan kantor

P
106. • Partner in Charge = Partner utama
107. • Partnership = Persekutuan
108. • Payable =  Hutang
109. • Payable to Defaulting Sub souder =  Hutang kepada pemesanan saham
110. • Payment = pembayaran
111. • Percentage Depletion = Deplesi persentase
112. • Perferred St0ck holder = Pemegang saham istimewa
Q
113. • Qualified Opinion = Pendapat wajar tanpa syarat
114. • Quick Ratio = Ratio aktiva tunai

R
115. • R & D Cost = Biaya riset dan pengembangan
116. • Rate of Return = Tingkat pengembalian
117. • Rate of Return on Net Worth = Rentabilitas modal sendiri
118. • Ratio Analysist = Analisa rasio
119. Perbandingan harga tetap dengan hutang
• Ratio of Plant Asset to Long term Liability =
jangka panjang.
120. • Raw Material = Bahan mentah
121. • Raw Material Investory = Persedianan bahan mentah

S
122. • Sefety Stock = Persediaan bersih
123. • Safe Harbor Rule = Aturan perlindungan
124. • Saleries Allowance = Tunjangan gaji
125. • Salary Expense = Beban gaji
126. • Sale On Account = Penjualan kredit
127. • Sales = Penjualan
128. • Sales Budget = Anggran penjualan
129. • Sales Discount = Potongan penjualan
T
130. • T Account = Perkiraan bentuk T
131. • Tangible Asset = Harta berwujud
132. • Tangible Fixed Asset = Aktiva tetap berwujud
133. • Tax Acoounting = Akuntansi perpajakan
134. • Tax Deduction = Pengurangan Pajak
135. • Tax Invoice = Faktur pajak
 U
136. • Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
137. • Unearned Income : Sewa diterima dimuka
138. • Uncertainties : Ketidak pastian
139. • Uncollectible Account : Beban penghapusan puitang
140. • Uncollectible Account Receivable : Beban penghapusan piutang
141. • Under Applied Overhead : Overhead yang dibebankan terlalu rendah
142. • Unearned Revenue : Pendapatan diterima dimuka
V
143. • Valuation Account : Perkiraan pernilaian
144. • Value : Nilai
145. • Value Added : Nilai tambah
146. • Value Added Tax : Pajak Pertambahan Nilai
147. • Value In Use : Nilai pengurangan
148. • Variable Cost : Biaya variabel
149. • Variable Cost Ratio : Rasio biaya Variabel
W
150. • Working Capital : Modal kerja
151. • Working In Process : Barang dalam proses
152. • Working In Process Inventory : Persediaan barang dalam proses
153. • Wages Expense : Pemeriksaan dokumen dasar
154. • Wages Rate : Biaya upah
155. • Wages And Taxes Statement : Laporan upah dan pajak
156. • Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi

Y
157. • Yield = Metode penghapusan
158. • Yield Variance = Penyimpangan hasil

Z
159. • Zero Base Budgeting =  Penganggaran atas dasar nol