756 Istilah Akuntansi Bahasa Inggris dan Indonesia, Huruf A-Z

Sandi Ma'ruf

Istilah akuntansi – kamus akuntansi | Bagi teman teman yang sedang belajar akuntansi dasar, praktik akuntansi biasanya selalu lekat dengan istilah dalam bahasa inggris bukan?

Baik akuntansi manual atau lebih lagi jika anda menjalankan salah satu software akuntansi yang kebanyakan masih menggunakan istilah dalam bahasa inggris.

Oleh karena itu, admin akan membagikan sederetan istilah istilah akuntansi berikut ini secara urut (baca: Alfabet) dari A-Z.

Baca juga: 16 Macam Software Akuntansi

[su_spoiler title=”Nah, bagi teman-teman yang ingin mencari -istilah akuntansi- dengan cepat atau spesifik, coba cara berikut:” style=”fancy” icon=”folder-1″]

  1. Tombol F3 untuk laptop/PC, kemudian ketikan kata yang ingin ditemukan, dan
  2. Cari di halaman pada handphone anda lalu ketikan istilah apa yang ingin dilihat bahasa indonesia atau bahasa inggrisnya. Contohnya seperti berikut:
Tompol pencarian F3 pada laptop/PC
Tombol pencarian F3 pada browser laptop/PC
Tombol cari di halaman/find pada browser handphone
Tombol cari di halaman/find pada browser handphone

[/su_spoiler]

Demikian istilah-istilah akuntansi dalam bahasa inggris ini dilengkapi dengan artinya semoga bisa bermanfaat bagi para pembaca semuanya.

Sekian dan terimakasih banyak atas kunjungannya.  🙂

Huruf A (Account – Average Method)

Bahasa InggrisBahasa Indonesia
Account =Perkiraan
Account Receivable =Piutang Dagang
Account From =Bentuk Perkiraan
Account Not Current =Pos-Pos Yang Tidak Lancar
Account Payable =Hutang Lancar
Account Payable Ledger =Buku Besar Hutang
Account Receivable Statement =Daftar Piutang Usaha
Account Payable Subsidiary Ledger =Buku Tambahan Piutang
Accountant =Akuntan
Accountant Fee Expense =Biaya Akuntan
Accountant Public =Akuntan Publik
Accounting =Akuntansi
Accounting Assumption =Asumsi Akuntansi
Accounting Cycle =Siklus Akuntansi
Accounting Data =Data Akuntansi
Accounting Department =Departemen Akuntansi
Accounting Equation =Persaman Akuntansi
Accounting Income =Laba Akuntansi
Accounting Information =Informasi Akuntansi
Accounting Instruction =Instruksi Akuntansi
Accounting Management =Manajemen Akuntansi
Accounting Method =Metode Akuntansi
Accounting Period =Periode Akuntansi
Accounting Principle =Akuntansi Dasar
Accounting Procedure =Prosedur Akuntansi
Accounting Responsibility =Akuntansi Pertanggungjawaban
Accounting System =Sistem Akuntansi
Accounts Inter Company =Rekening Antar Perusahan
Accrued Expense =Biaya Yang Akan Di Bayar
Accrued Expense Payable =Beban Terhutang
Accrued Payroll Payable =Utang Gaji
Accrued Interest 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
Actual Amount =Jumlah Sesungguhnya
Actual Cost =Biaya Sesungguhnya
Actual Factory Overhead =Beban Overhead Sesungguhnya
Actual Liability =Hutang Nyata
Actual Price =Harga Sesungguhnya
Actual Quantity =Kualitas Sesungguhnya
Adjusted Balance =Saldo Setelah Penyesuaian
Adjusted Trial Balance =Neraca Saldo Penyesuaian
Adjusting Entries =Ayat Jurnal Penyesuaian
Additional Cost =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 Doubtful 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
Annual Report =Laporan Tahunan
Asset =Harta
Asset Approach =Pendekatan Aktiva
Asset Account =Perkiraan Harta
Audit Fee =Pendapatan Audit
Assume =Asumsi
Audit Expense =Biaya Audit
Audit Programme =Program Pemeriksaan
Audit Process =Proses Pemeriksaan
Audit Planning =Rencana Pemeriksaan
Auditor =Pemeriksa Keuangan
Auditing =Pemeriksaan Keuangan
Average Method =Metode Rata-Rata

Huruf B (Balance Sheet – Business Entity)

Bahasa InggrisBahasa Indonesia
Balance Sheet =Neraca
Balance Per Bank =Saldo Menurut Bank
Balance Per Book =Saldo Menurut Buku
Balance Sheet Account =Perkiraan Neraca
Balance Amount =Keseimbangan Jumlah
Bank Payable =Hutang Bank
Balance Before Liquidation =Saldo Sebelum Likuidasi
Bank Reconciliation =Rekonsiliasi Bank
Bank Service Charge =Badan Administrasi Bank
Bank Statement =Rekening Koran
Bin Card =Kartu Gudang
Basic Financial Statement =Laporan Keuangan Pokok
Beginning Balance =Saldo Awal
Betterment =Perbaikan
Book Value =Nilai Buku
Book Value Of Asset =Nilai Buku Aktiva
Book Value Per Share =Nilai Buku Per Saham
Branch =Cabang
Branch Merchandise =Barang Dagangan Cabang
Branch Profit =Keuntungan Cabang
Break Even =Pulang Pokok
Break Even Point =Titik Pulang Pokok
Break Even Sales =Penjualan Pulang Pokok
Budget =Anggaran
Budget Variance =Selisih Anggaran
Budget Flexible =Anggaran Fleksibel
Budget Fixed =Anggaran Tetap
Budget Cycle =Siklus Anggaran
Budget Balance Sheet =Anggaran Neraca
By Product =Produksi Sampingan
Building =Gedung
Business Entity =Kesatuan Usaha

Huruf C (Capital – Currency Liabilities)

Bahasa InggrisBahasa Indonesia
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 =Jurnal Penerimaan Kas
Cash Sales =Penjualan Tunai
Closing Entries =Ayat Jurnal Penutup
Cost =Biaya
Cost Accounting =Akuntansi Biaya
Cost Of Goods Available For Sales =Harga Pokok Barang Tersedia Untuk Dijual
Cost Of Goods Manufactured =Harga Pokok Produksi
Cost Of Goods Sold =Harga Pokok Barang Yang Di Jual (Harga Pokok Penjualan)
Currency =Mata Uang
Currency Asset =Harta Lancar
Currency Liabilities =Hutang Jangka Pendek

Huruf D (Debit Note – Due Date)

Bahasa InggrisBahasa Indonesia
Debit Note =Nota Debet
Debit Balance =Saldo Debet
Deduction =Pengurangan
Defective Goods =Produk Rusak
Deferred Gross Profit On Realization =Laba Kotor Yang Belum Direalisasikan
Delivery Expense =Biaya Pengangkutan
Deposit Slip =Bukti Setoran
Depreciation =Penyusutan
Depreciation Expense =Biaya Penyusutan
Determining Depreciation =Penetapan Penyusutan
Direct Costing =Penetapan Biaya Langsung
Direct Department Overhead Expense =Beban/Biaya Overhead Departemen 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 =Dividen Saham
Double Entry System =Sistem Pembukuan Berpasangan
Draft ( Info ) =Wesel
Due Date =Tanggal Jatuh Tempo

Huruf E (Earned – Extra Ordinary Retirement)

Bahasa InggrisBahasa Indonesia
Earned =Pendapatan
Earning After Interest And Taxes =Pendapatan Sesudah Bunga Dan Pajak
Earning After Tax =Pendapatan Sesudah Pajak
Economic Life =Umur Ekonomi
Economic Order Quantity =Jumlah Pembelian Optimal
Emergency 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
Entertainment 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 Profit =Taksiran Laba Kotor
Evidence =Bukti-Bukti
Except =Pengecualian
Excess Of Cost Over Book Value Of Subsidiary Interest =Selisih Lebih Harga Pokok Di Atas Nilai Buku
Excess Value =Nilai Lebih
Exchange Rate =Nilai Tukar
Expected Actual Capacity =Kapasitas Yang Sesungguhnya Diharapkan
Expected Rate Of Return =Tingkat Pengembalian Yang Diinginkan
Expired =Kadaluarsa
Expense =Biaya
External Audit =Pemeriksaan Eksternal
Extraordinary Gain =Keuntungan Yang Luar Biasa
Extraordinary Loss =Kerugian Yang Luar Biasa
Extraordinary Repairs =Perbaikan Luar Biasa
Extraordinary Retirement =Penarikan Aktiva Sebab Luar Biasa

Huruf F (Fifo – Fusion)

Bahasa InggrisBahasa Indonesia
First In First Out (Fifo)Metode Persediaan Masuk Pertama Keluar Pertama
Fiscal Year =Tahun Pajak
Fixed Asset Subsidiary Ledger =Buku Tambahan Harta Tetap
Fixed Asset Turnover =Perputaran Harta Tetap
Fixed Capital Asset =Modal Kerja Tetap
Fixed Cast =Biaya Tetap
Fixed Efficiency Variance =Penyimpangan Efisiensi 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
Fluctuating 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 Column Account =Jurnal Empat Kolom
Fraud =Kecurangan
Freight In =Ongkos Angkut Pembelian
Freight On Material Purchases =Beban Angkut Pembelian Bahan
Freight Out =Ongkos Angkut Penjualan
Funds =Dana
Funds Statement =Laporan Sumber Dan Penggunaan Dana
Furniture & Fixture =Peralatan
Fusion =Penggabungan

Huruf G (General Accounting – Go Publik Company)

Bahasa InggrisBahasa Indonesia
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 Assignment =Penegasan Umum
Government Financial =Keuangan Pemerintah
Government Accounting =Akuntansi Pemerintah
Gross Method =Metode Kotor
Gross Loss =Rugi Kotor
Gross ProfitLaba Kotor
Gross Profit Analysis =Analisa Laba Kotor
Gross Profit Method =Metode Laba Kotor
Gross Profit On Sales =Laba Kotor Atas Penjualan
Gross Working Capital =Modal Kerja Kotor
Group Code =Kode Kelompok
Go Publik Company =Perusahan Yang Menjual Saham Ke Masyarakat

Huruf H (Heating And Lighting Expense – Human Resource Accounting)

Bahasa InggrisBahasa Indonesia
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

Huruf I (Income – Invoice)

Bahasa InggrisBahasa Indonesia
Income =Laba
Income After Tax =Laba Sesudah Pajak
Income From Joint Venture =Laba Usaha Patungan
Income From Operation =Laba Usaha
Income Sharing Agreement =Persetujuan Pembagian 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 Departmental Expense =Biaya Departemen Tak Langsung
Indirect Factory Cost =Biaya Pabrik Tak Langsung
Indirect Labor =Tenaga Kerja Tak Langsung
Indirect Material =Bahan Baku Tak Langsung
Indirect Operating Expense =Biaya Usaha Tak Langsung
Individual Proprietorship =Perusahan Perseorangan (Persero)
Inflation =Inflasi
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 =Angsuran 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
Intangible Asset =Aktiva Tak Berwujud
Intangible Fixed Assets =Aktiva Tetap Tak Berwujud
Intercompany Loans =Pinjaman Antar Perusahaan
Interest =Bunga
Interest Bearing 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 Intern
Internal Auditor =Pemeriksaan Internal
Internal Control =Pengawasan Internal
Internal Control Questionnaire =Pertanyaan Pengendalian Intern
Internal Financing =Pembiayan Internal
Inventory =Persediaan
Inventory Balance =Saldo Persedian
Inventory Of Material =Persediaan Bahan Mentah
Inventory Turnover =Perputaran Persediaan
Inventory Valuation =Penilaian Persediaan
Investment In Fund =Investasi Dalam Dana
Investment In Bond =Investasi Dalam Obligasi
Investment In Joint Venture =Investasi Dalam Usaha Patungan
Investment In Land =Investasi Dalam Bentuk Tanah
Investment In Life Insurance =Investasi Dalam Bentuk Asuransi Jiwa
Investment In Stock =Investasi Saham
Investor = `Orang Yang Menanamkan Modal
Invoice =Faktur

Huruf J (Job Order Cost – Judgement Sample)

Bahasa InggrisBahasa Indonesia
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

Huruf L (Labor – Lump Sum Purchase)

Bahasa InggrisBahasa Indonesia
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 Efisiensi Tenaga Kerja
Labor Efficiency Standard =Standar Efisiensi Tenaga Kerja
Labor Efficiency Variance =Selisih Efisiensi Upah
Labor Fringe Benefit =Pendapatan Yang Diterima Tenaga Kerja
Labor Performance Report =Laporan Pelaksanaan 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
Leasing =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 Transmittal =Surat Penyerangan
Liabilities =Kewajiban
Limited Liability =Tanggung Jawab Terbatas
Liquidating Dividend =Dividen Likuidasi
Liquidity =Kemampuan Bayar Hutang Jangka Pendek
Long Form Report =Laporan Akuntansi Bentuk Panjang
Long Run Proof =Pengecekan Jangka Panjang
Long Term Debts =Utang Jangka Panjang
Long Term Debt 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 Investment =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
Lump Sum Purchase =Pembelian Secara Bulat

Huruf M (Machine – Moving Average)

Bahasa InggrisBahasa Indonesia
Machine =Mesin
Maintenance Cost =Biaya Pemeliharaan
Maintenance Department Budget =Anggaran Departemen Pemeliharaan
Maintenance Expense =Biaya Pemeliharan
Management Accounting =Akuntansi Manajemen
Management Advisory Service =Pelayanan Konsultasi Perusahan
Management Audit =Pemeriksaan Manajemen
Management By Exception =Manajemen 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 =Nilai 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 Tanpa 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 =Selisih Harga Pemakaian Bahan
Material Yield Variance =Selisih Hasil Bahan
Material Requisition =Permintaan Bahan Baku
Medical Expense =Biaya Pengobatan
Merchandise InventoryPersediaan Barang Dagangan
Merchandise Inventory Turnover =Perputaran Persedian Barang Dagangan
Merchandise Shipment On Consignment =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

Huruf N (National Association Of Accounting – Notice Of Employment)

Bahasa InggrisBahasa Indonesia
National Association Of Accounting =Asosiasi Akuntan Nasional
Natural Business Year =Tahun Bisnis Alami
Negative Assurance =Jaminan Negatif
Net Asset =Aktiva 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= Istilah =Saldo Normal
Not Sufficient Fund =Dana Tidak Mencukupi
Note Payable =Wesel Bayar
Note Receivable =Wesel Tagih
Note Of Financial Statement =Catatan Atas Laporan Keuangan
Notice Of Employment =Surat Perjanjian Kerja.

Huruf O (Observation Of Inventory – Ownership Right)

Bahasa InggrisBahasa Indonesia
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 =Aktiva Atau Modal Operasi
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 =Reparasi Luar Biasa
Organization Chart =Struktur Organisasi
Other General Expense =Biaya Umum Lainya
Other Long Term Liabilities =Hutang Jangka Panjang Lainnya
Out Of Pocket Cost =Biaya Kantong Sendiri
Out Tax =Pajak Keluaran
Outlay =Pengeluaran
Outstanding Check =Cek Beredar
Outstanding Stock =Saham Yang Beredar
Over Time =Lembur
Overall Cost Of Capital =Biaya Penggunan Modal Rata-Rata
Over Applied Factory Overhead =Kelebihan Aplikasi Overhead Pabrik
Overdraft =Kelebihan Penarikan
Overstated =Terlalu Tinggi
Owners Equity =Modal Pemilik
Ownership Right =Hak Pemilik Perusahan.

Huruf P (Partner In Charger – Purchase Requisition)

Bahasa InggrisBahasa Indonesia
Partner In Charge =Partner Utama
Partnership =Persekutuan
Payable =Hutang
Payable To Defaulting Sub Souder =Hutang Kepada Pemesanan Saham
Payment =Pembayaran
Percentage Depletion =Deplesi Persentase
Preferred Stock Holder =Pemegang Saham Istimewa
Performance Report =Laporan Pelaksanaan
Premium =Agio
Premium Of Preferred 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 Primer
Process Cost =Biaya Proses
Professional Fees =Pendapatan Profesional
Profit =Laba
Proforma =Proyeksi
Progress Billing To Customer =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
Purchase Method =Metode Pembelian
Purchase Order =Pesanan Pembelian
Purchase Requisition =Permintaan Pembelian

Huruf Q (Qualified Opinion – Quick Ratio)

Bahasa InggrisBahasa Indonesia
Qualified Opinion =Pendapat Wajar Tanpa Syarat
Quick Ratio =Ratio Aktiva Tunai

Huruf R (R&D – Reel Material Inventory Turnover)

Bahasa InggrisBahasa Indonesia
R & D Cost =Biaya Riset Dan Pengembangan
Rate Of Return =Tingkat Pengembalian
Rate Of Return On Net Worth =Rentabilitas Modal Sendiri
Ratio Analysis =Analisa Rasio
Ratio Of Plant Asset To Long Term Liability =Perbandingan Harga Tetap Dengan Hutang Jangka Panjang.
Raw Material =Bahan Mentah
Raw Material Inventory =Persediaan Bahan Mentah
Raw Material Price Variance =Penyimpangan Harga Bahan Mentah
Realized Gross Profit On Installment Sales =Realisasi Laba Kotor
Rearrangement =Penyusunan Kembali
Receivable =Piutang
Receivable Collection Budget =Budget Pengumpulan Piutang
Receivable Turnover =Perputaran Piutang
Receivable Write Off =Penghapusan Piutang
Receiving Account =Laporan Penerimaan Barang
Reciprocal Account =Perkiraan Berlawanan
Recoverable From Insurance Companies =Piutang Kepada Asuransi
Redemption Of Bound =Penghentian Obligasi
Redemption Value =Nilai Penarikan
Reference =Petunjuk
Registered Bonds =Daftar Obligasi
Related Party Transaction =Transaksi Dengan Pihak Yang Mempunyai Hubungan Yang Istimewa
Reliability =Dapat Dipercaya
Rent Earned =Pendapatan Sewa
Rent Income =Pendapatan Sewa
Reorder Point =Titik Pemesanan Kembali
Repair And Maintenance Expense =Biaya Perbaikan Dan Pemeliharan
Repeat Audit =Pemeriksaan Yang Berulang
Replacement Cost =Nilai Ganti
Report =Laporan
Report Form =Formulir Laporan
Report Form Balance Sheet =Neraca Bentuk Laporan
Representative Letter Client =Surat Pernyatan Pelayanan
Required Rate Of Return =Tingkat Pengembalian Yang Diinginkan
Research And Development Budget Reserve =Anggaran Riset Dan Pengembangan Cadangan
Residual Value =Nilai Sisa
Responsibility Accounting =Akuntansi Pertanggungjawaban
Responsibility Center =Pusat Pertanggungjawaban
Responsibility Reporting Restated =Laporan Pertanggungjawaban Disajikan Kembali
Restriction Of Dividend =Pembatasan Deviden
Retail Lifo Inventory Method =Metode Harga Eceran
Retail Merchandising =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 Investment =Tingkat Pengembalian Investasi
Revaluation =Penarikan Kembali
Revenue =Pendapatan
Revenue Center =Pusat Penghasil Laba
Revenue Expenditure =Pengeluaran Pendapatan
Revenue Recognition =Pengakuan Pendapatan
Reversing Entries =Ayat Jurnal Pembalik
Reel Material Inventory Turnover =Perputaran Persediaan Bahan Baku.

Huruf S (Safety Stock – Supporting Schedule)

Bahasa InggrisBahasa Indonesia
Safety Stock =Persediaan Bersih
Safe Harbor Rule =Aturan Perlindungan
Salaries Allowance =Tunjangan Gaji
Salary Expense =Beban Gaji
Sale On Account =Penjualan Kredit
Sales =Penjualan
Sales Budget =Anggaran Penjualan
Sales Discount =Potongan Penjualan
Sales Invoice =Faktur Penjualan
Sales Journal =Buku Harian Penjualan
Sales Mix Variance =Selisih Komposisi
Sales Order =Order Penjualan
Sales Return =Retur Penjualan
Sales Salaries Expense =Biaya Gaji Bagian Penjualan
Sale Salaries Payable =Hutang Gaji Bagian Penjualan
Sales Tax =Pajak Penjualan
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
Semi Fixed Cost =Biaya Semi Tetap
Separable Cost =Biaya Tambahan
Separation Report =Laporan Pemberhentian
Service Firm =Perusahan Jasa
Set Up Cost =Biaya Pesanan
Shareholder =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 Entry System =Sistem Pembukuan Tunggal
Single Step =Langkah Tunggal
Sinking Fund =Dana Pelunasan / Dana Pembayaran
Slush Fund =Dana Taktis
Social Benefit =Manfaat Sosial
Sole Proprietorship =Perusahaan Perseorangan
Sound Value =Nilai Sehat
Special Journal =Jurnal Khusus
Specified Order Of Closing =Metode Urutan Alokasi Yang Diatur
Spoilage =Produksi Cacat
Spoiled Goods =Produk Cacat
Standard Of Reporting =Norma Pelaporan Pemeriksaan
Statement By Director =Surat Pernyataan Langganan
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 Manufactured =Laporan Harga Pokok Produksi
Statement Of Financial Position =Laporan Posisi Keuangan
Statement Of Owner’s Capital =Laporan Modal Pemilik
Statement Of Retained Earning =Laporan Laba 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 Right Outstanding =Rapat Pemegang Saham
Stock Conversion =Dana Penarikan Saham
Stockholder Meeting =Rapat Pemegang Saham
Stock Subscription =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 =Penjelasan Tambahan
Supplies =Perlengkapan
Supplies Expense =Biaya Perlengkapan
Surplus =Kelebihan
Supporting Schedule =Daftar Tambahan

Huruf T (T Account – Two Variance Method)

Bahasa InggrisBahasa Indonesia
T Account =Perkiraan Bentuk T
Tangible Asset =Harta Berwujud
Tangible Fixed Asset =Aktiva Tetap Berwujud
Tax Accounting =Akuntansi Perpajakan
Tax Deduction =Pengurangan Pajak
Tax Invoice =Faktur Pajak
Tax Return Statement =Surat Pemberitahuan Pajak
Taxable Firm =Pengusaha Kena Pajak
Taxable Income =Pendapatan Kena Pajak
Taxes Expense =Biaya Pajak
Taxes Holiday =Pembebasan Pajak
Taxes Payable =Hutang Pajak
Taxes Rate =Tarif Pajak
Taxes Return =Pajak Yang Dikembalikan
Temporary Investment =Investasi Sementara
Temporary Proprietorship =Perkiraan Pemilikan Sementara
Tender Offer =Penawaran Dagang
Term Compliance =Uji Ketaatan
The Old & New Balance Proof =Pengecekan Saldo Awal Dan Akhir
Theoretical Capacity =Kapasitas Secara Teoritis
Three Variance Method =Metode Tiga Penyimpangan
Tick Marks =Tanda Pemeriksaan
Time Value Of Money =Nilai Waktu Dari Pada Uang
Timing Difference =Perbedaan Waktu
To Compare =Membandingkan
To Trace =Menelusuri
Total Asset Turnover =Perputaran Total Harta
Total Asset To Debts Ratio =Rasio Aktiva Terhadap Utang
Tracks =Taksiran
Trade Discounts =Potongan Perdagangan
Trade In =Tukar Tambah
Trademark =Merk Dagang
Traveling Expense =Biaya Perjalan
Treasurer =Pejabat Keuangan
Treasury Bill =Surat Hutang Jangka Panjang
Treasury Department =Departemen Keuangan
Trent Analyst =Analisa Pengembangan Dari Waktu Ke Waktu
Trial Balance =Neraca Saldo
Troubled Debt Restructuring =Penataan Kembali Hutang Yang Macet
Trust Fund =Dana Perwakilan
Turn Over =Perputaran
Two Bin System =Sistem Dua Bin
Two Column Account =Perkiraan Dua Kolom
Two Column Journal =Dua Kolom Jurnal
Two Variance Method =Metode Dua Penyimpangan

Huruf U (Unadjusted – Useful Life)

Bahasa InggrisBahasa Indonesia
Unadjusted Trial Balance :Neraca Percobaan Yang Belum Disesuaikan
Unearned Income :Sewa Diterima Dimuka
Uncertainties :Ketidakpastian
Uncollectible Account :Beban Penghapusan Piutang
Uncollectible Account Receivable :Beban Penghapusan Piutang
Under Applied Overhead :Overhead Yang Dibebankan Terlalu Rendah
Unearned Revenue :Pendapatan Diterima Dimuka
Unemployment Tax :Pajak Pengurangan
Unexpired :Belum Kadaluarsa
Unfavorable Variance :Selisih Merugikan
Uniformity :Keseragaman
Unissued Capital Stock :Modal Saham Yang Belum Beredar
Unit Cost :Harga Per Unit
Unit Equivalent :Unit Setara
Unit Of Output Depreciation :Penyusutan Dengan Jumlah Unit 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
Unqualified Opinion :Pendapatan Wajar
Unavoidable Cost :Biaya Yang Terhindarkan
Useful Life :Masa Penggunaan

Huruf V (Valuation – Voluntary)

Bahasa InggrisBahasa Indonesia
Valuation Account :Perkiraan Penilaian
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
Variable Efficiency Variance :Penyimpangan Efisiensi Biaya Variabel
Variance Analysis :Analisa Selisih
Variance Analysis Report :Laporan Analisa Penyimpangan
Verability :Daya Uji
Vertical Analysis :Analisa Vertikal
Volume Variance :Penyimpangan Dalam Isi
Vouching :Biaya Upah
Voucher Register :Pemeriksaan Dokumen Dasar
Voucher :Dokumen
Voluntary Contribution :Simpanan Sukarela

Huruf W (Working Capital – Write Of Method)

Bahasa InggrisBahasa Indonesia
Working Capital :Modal Kerja
Working In Process :Barang Dalam Proses
Working In Process Inventory :Persediaan Barang Dalam Proses
Wages Expense :Pemeriksaan Dokumen Dasar
Wages Rate :Biaya Upah
Wages And Taxes Statement :Laporan Upah Dan Pajak
Working Paper For Consolidated Balance Sheet :Neraca Lajur Untuk Neraca Konsolidasi
Weighted Average :Metode Rata-Rata Terimbang
Weighted Average Method :Metode Rata-Rata Terimbang
Working Sheet :Neraca Lajur
Working Paper :Kertas Kerja
Write Off :Dihapuskan
Write Off Method :Metode Penghapusan

Huruf Y (Yield)

Bahasa InggrisBahasa Indonesia
Yield =Metode Penghapusan
Yield Variance =Penyimpangan Hasil

Huruf Z (Zero)

Bahasa InggrisBahasa Indonesia
Zero Base Budgeting =Penganggaran Atas Dasar Nol

Istilah-istilah di atas telah dirangkum dari berbagai sumber.

Kurang lebihnya penulis mohon maaf, dan jika pembaca ingin menambahkan istilah-istilah yang mungkin belum sepenuhnya lengkap ini bisa anda sampaikan di kolom komentar. Terimakasih 🙂

Bagikan:

Sandi Ma'ruf

Tertarik dengan dunia keuangan. Sebagai kontributor di AKL. Lulusan Pendidikan Ekonomi Universitas Lampung.