ISTILAH ISTILAH AKUNTANSI

ISTILAH ISTILAH AKUNTANSI

1. Kas (cash)
2. Piutang Usaha (account receiveable)
3. Persediaan (inventory)
4. Asuransi dibayar dimuka (prepaid Insurance)
5. Perlengkapan kantor (office supplies)
6. PPN masuk (VAT IN)
7. Tanah (land)
8. Gedung (building)
9. Kendaraan (car)
10. Akumulasi penyusutan gedung (accumulated depr.for.building)
11. Akumulasi penyusutan kendaraan (accumulated depr.for.car)
12. Peralatan (Equipment)
13. Akumulasi penyusutan peralatan (accumulated depr.for.equipment)
14. Hutang pajak (Tax payable)
15. Hutang gaji (wages payable)
16. Hutang usaha (account payable)
17. Beban yang masih harus dibayar (expanse payable)
18. PPN keluar (VAT OUT)
19. Modal saham (capital stock)
20. Retur penjualan (retured earning)
21. Deviden (dividend)
22. Penjualan (sales)
23. Harga pokok penjualan (COGS)
24. Beban gaji (wages expanse)
25. Rumah tangga kantor (office household)
26. Beban telepon dan listrik (teleph & Electricity Exp)
27. Beban asuransi (insurance expanse)
28. Beban piutang tak tertagih (bad dept expanse)
29. Beban perlengkapan (supplies expanse)
30. Beban penyusutan gedung (dep. Building expanse)
31. Beban peny kendaraan (dep. Car expanse)
32. Beban peny peralatan (dep. Equipment expanse)
33. Beban lain2 (other expanse)

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
11. ACCOUNTANT PUBLIC = Akuntan publik
12. ACCOUNTING = Akuntasi
13. ACCOUNTING ASSUMPTION = Asumsi akuntansi
14. ACCOUNTING CYCLE = Sirklus akuntansi
15. ACCOUNTING DATA = Data akuntansi
16. ACCOUNTING DEPARTMENT = Departemen akuntansi
17. ACCOUNTING EQUATION = Persaman akuntansi
18. ACCOUNTING INCOME = Laba akuntansi
19. ACCOUNTING INFORMATION = Informasi akuntansi
20. ACCOUNTING INSTRUCTION = Intruksi akuntansi
21. ACCOUNTING MANAGEMENT = Manajement akuntansi
22. ACCOUNTING METHOD = Metode akuntansi
23. ACCOUNTING PERIOD = Periode akuntansi
24. ACCOUNTING PRINCIPLE = Akuntansi dasar
25. ACCOUNTING PROCEDURE = Prosedur akuntansi
26. ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
27. ACCOUNTING SYSTEM = Sistem akuntansi
28. ACCOUNTS INTER COMPANY = Rekening antar perusahan
29. ACCRUED EXPENSE = Biaya yang akan di bayar
30. ACCRUED EXPENSE PAYABLE = Beban terhutang
31. ACCRUED PAYROLL PAYABLE = Utang gaji
32. ACCRUED INTERS PAYABLE = Bunga terhutang
33. ACCRUED REVENUE = Pendapatan yang akan diterima
34. ACCRUED TAX PAYABLE = Hutang pajak
35. ACCRUED WAGES PAYABLE = Upah terhutang
36. ACCUMULATED DEPLETION = Akumulasi deplesi
37. ACCUMULATED DEPRECIATION = Akumulasi penyusutan
38. ACTUAL AMOUNT = Jumlah sesungguhnya
39. ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
40. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
41. ACTUAL LIABILITY=Hutang nyata
42. ACTUAL PRICE= Harga sesungguhnya
43. ACTUAL QUANTITY = Kwalitas sesungguhnya
44. ADJUSTED BALANCE = Saldo setelah penyesuaian
45. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
46. ADJUSTING ENTRIES = Ayat jurnal penyesuaian
47. ADDITIONAL COST ( istilahnya ) Biaya tambahan
48. ADVANCE FROM CUSTOMER = Uang muka langganan
49. ADVANCE ACCOUNTING = Akuntansi lanjutan
50. ADVERTISING EXPENSE = Biaya iklan
51. ADVERSE OPINION = Pendapatan tidak wajar
52. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
53. ALLOWANCE METHOD ( artinya ) Metode cadangan
54. ALLOWANCE ACCOUNT = Perkiraan cadangan
55. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
56. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
57. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
58. AMORTIZATION = Penyusutan atas harta tak berwujud
59. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
60. ANNUAL REPORT ( istilah ) Laporan tahunan
61. ASSET ( istilah ) Harta
62. ASSET APPROACH = Pendekatan aktifa
63. ASSET ACCOUNT = Perkiranan harta
64. AUDIT FEE = Pendapatan audit
65. ASSUME = Asumsi
66. AUDIT EXPENSE = Biaya audit
67. AUDIT PROGRAMME = Program pemeriksaan
68. AUDIT PROCESS = Proses pemeriksaan
69. AUDIT PLANNING = Rencana pereiksaan
70. AUDITOR ( islilahnya ) Pemerikasa keuangan
71. AUDITING = Pemeriksaan keuangan
72. AVERAGE METHOD = Metode rata-rata
73. BALANCE SHEET ( arti istilahnya ) Neraca
74. BALANCE PER BANK = Saldo menurut bank
75. BALANCE PER BOOK = Saldo menurut buku
76. BALANCE SHEET ACCOUNT = Perkiraan neraca
77. BALANCE AMOUNT = keseimbangan jumlah
78. BANK PAYABLE = Hutang bank
79. BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
80. BANK RECONCILIATION = Reconsiliasi bank
81. BANK SERVICE CHARGE = Bedan administrasi bank
82. BANK STATEMENT = Rekening koran
83. BIN CARD ( artinya ) Kartu gudang
84. BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
85. BEGINNING BALANCE = Saldo awal
86. BETTERMENT = Perbaikan
87. BOOK VALUE = Nilai buku
88. BOOK VALUE OF ASSET = Nilai buku aktifa
89. BOOK VALUE PER SHARE = Nilai buku per saham
90. BRANCH ( istilah akuntansi ) Cabang
91. BRANCH MERCHANDISE = Barang dagangan cabang
92. BRANCH PROFIT = Keuntungan cabang
93. BREAK EVENT = Pulang pokok
94. BREAK EVEN PIONT = Titik pulang pokok
95. BREAK EVEN SALES = Penjualan pulang pokok
96. BUDGET ( arti istilahnya ) Anggaran
97. BUDGET VARIANCE = Selisih anggaran
98. BUDGET FLEXIBLE = Anggaran flexsibel

           BUDGET FIXED = Anggaran tetap

BUDGET CYCLE = Siklus Anggaran

BUDGET BALANCE SHEET = Anggaran neraca

BY PRODUCT = Produksi sampingan

BUILDING ( istilahnya ) Gedung

BUSINESS ENTITY = Kesatuan usaha

Machine = Mesin

Maintenance Cost = Biaya pemeliharana

Maintenance Departement Butget = Anggaran departeman pemeliharan

Maintenance Expense = Biaya pemeliharan

Management Accounting = Akuntansi manjemen

Management Advisory Service = Pelayanan Konsultasi perusahan

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 = Harga pasar

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 baku

Material in Process = Bahan baku dalam proses

Material ledger = Buku besar bahan baku

Material Ledger Card = Kartu bahan baku

Material Mix Variance = Selisih komposisi bahan

Material Price variance = Penyimpangan harga bahan baku

Material 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 dagangan

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