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″]
Tombol F3 untuk laptop/PC , kemudian ketikan kata yang ingin ditemukan, danCari di halaman pada handphone anda lalu ketikan istilah apa yang ingin dilihat bahasa indonesia atau bahasa inggrisnya. Contohnya seperti berikut:Tombol pencarian F3 pada browser laptop/PC 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Profit Laba 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 Inggris Bahasa 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 Inggris Bahasa 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 LangsungIndirect 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inventory Persediaan 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 HipotikMortgage Payable = Hutang Hipotik Moving Average = Rata Rata Bergerak
Huruf N (National Association Of Accounting – Notice Of Employment) Bahasa Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa Indonesia Qualified Opinion = Pendapat Wajar Tanpa Syarat Quick Ratio = Ratio Aktiva Tunai
Huruf R (R&D – Reel Material Inventory Turnover) Bahasa Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa 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 Inggris Bahasa Indonesia Yield = Metode Penghapusan Yield Variance = Penyimpangan Hasil
Huruf Z (Zero) Bahasa Inggris Bahasa 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 🙂