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Rabu, 05 Oktober 2011

KAMUS AKUNTANSI BIAYA, PERPAJAKAN DAN KEUANGAN

 
A
  • Abatement ==> Pembatalan
  • Above Par ==> Di Atas Nilai Pari
  • Abrasion ==> Abrasi
  • Absolute Periority ==> Prioritas Mutlak
  • Absolute Value ==> Nilai mutlak
  • Absorption ==> Penetapan Biaya Absorpasi
  • Absorption Costing ==> Biaya Serapan
  • Accelerated Cost Recovery System ==> Sistem Pemulihan Biaya Dipercepat
  • Accelerated Depreciation ==> Penyusutan Dipercepat
  • Acceptable Quality Level ==> Tingkat Kualitas Dapat Diterima
  • Acceptance ==> Tanda Aksep
  • Acceptance Credit ==> Kredit Aksep
  • Acceptance Register ==> Buku Akseptasi Wesel
  • Acceptance Sampling ==> Sampel Yang Dapat Diterima
  • Accommodation Endorsement ==> Endorsemen Pinjam Nama
  • Accommopation Note ==> Promes Pinjam Nama
  • Account ==> Perkiraan
  • Account Form ==> Bentuk Perkiraan
  • Account Non Current ==> Pos Pos Yang Tidak Lancar
  • Account Payable ==> Hutang Dagang
  • Account Payable Application ==> Aplikasi Hutang Dagang
  • Account Payable Ledger ==> Buku Besar Hutang
  • Account Payable Subsidiary Ledger ==> Daftar Buku Tambahan Hutang/Buku Besar Pembantu Hutang Dagang
  • Account Receivable ==> Piutang Dagang
  • Account Receivable Application ==> Aplikasi Piutang Dagang
  • Account Receivable Assignment ==> Piutang Dijaminkan
  • Account Receivable Ledger ==> Buku Besar Piutang
  • Account Receivable Statement ==> Daftar Piutang Dagang
  • Account Receivable Subsidiary Ledger ==> Buku Tambahan Piutang/Buku Besar Pembantu Piutang Dagang
  • Account Receivable Turnover ==> Perputaran Piutang
  • Accountant ==> Akuntan
  • Accountant Fee Expense ==> Biaya Akuntan
  • Accountant For The Public Interest ==> Akuntan Untuk Kepentingan Umum
  • Accountant Public ==> Akuntan Umum
  • Accounting ==> Akuntansi
  • Accounting Assumption ==> Asumsi Akuntansi
  • Accounting Cycle ==> Siklus Akuntansi
  • Accounting Data ==> Data Akuntansi
  • Accounting Department ==> Departemen/Bagian Akuntansi
  • Accounting Entity ==> Satuan Akuntansi
  • Accounting Equation ==> Persamaan Akuntansi
  • Accounting Income ==> Laba Akuntansi
  • Accounting Information ==> Informasi Akuntansi
  • Accounting Instruction ==> Instruksi Akuntansi
  • Accounting Management ==> Manajemen Akuntansi
  • Accounting Manual ==> Pedoman Akuntansi
  • Accounting Method ==> Methode Akuntansi
  • Accounting Period ==> Periode Akuntansi
  • Accounting Principles ==> Akuntansi Dasar/Konsep Dasar Akuntansi
  • Accounting Procedure ==> Prosedur Akuntansi
  • Accounting System ==> Sistem Akuntansi
  • Accounting System Procedure ==> Prosedur Sistem Akuntansi
  • Accounts Intercompany ==> Rekening Antar Perusahaan
  • Accrual Basis Accounting ==> Akuntansi Basis Akrual
  • Accrued Devidend ==> Dividen Yang Masih Harus Dibayar
  • Accrued Expense ==> Biaya Yang Masih Harus Dibayar
  • Accrued Expense Payable ==> Beban Terutang
  • Accrued Income ==> Pendapatan Yang Masih Harus Diterima
  • Accrued Interest Expense ==> Bunga Yang Masih Harus Dibayar
  • Accrued Interest Payable ==> Hutang Bunga/Bunga Terutang
  • Accrued Payroll Payable ==> Utang Gaji
  • Accrued Receivable ==> Piutang Yang Masih Harus Diterima
  • Accrued Rent Payable ==> Hutang Sewa Yang Masih Harus Dibayar
  • Accrued Rent Receivable ==> Piutang Sewa Yang Masih Harus Diterima
  • Accrued Revenue ==> Pendapatan Yang Masih Harus Diterima
  • Accrued Wages Payable ==> Upah Terutang
  • Accumulated Amortization ==> Akumulasi Penyusutan
  • Accumulated Depletion ==> Akumulasi Deplesi
  • Accumulated Depreciation ==> Akumulasi Depresiasi
  • Accumulated Depreciation Account ==> Perkiraan Akumulasi Penyusutan
  • Accumulated Depreciation Of Building ==> Akumulasi Penyusutan Gedung
  • Acid Test Ratio ==> Rasio Cepat
  • Acquisition Cost ==> Harga Perolehan
  • Active Account ==> Rekening Aktif
  • Activity Proposal List ==> Daftar Usulan Kegiatan
  • Actual Amount ==> Jumlah Sesungguhnya
  • Actual Cost ==> Biaya Sesungguhnya
  • Actual Factory Overhead ==> Beban Overhead Sesungguhnya
  • Actual Liability ==> Hutang Nyata
  • Actual Price ==> Harga Sebenarnya
  • Actual Quantity ==> Kuantitas Sebenarnya
  • Addition ==> Penambahan
  • Additional Cost ==> Biaya Tambahan
  • Additional Paid In Capital ==> Tambahan Modal Disetor
  • Adequate Disclousure ==> Penjelasan Yang Cukup
  • Adjusment ==> Penyesuaian
  • Adjusment Process ==> Proses Penyesuaian
  • Adjusted Balance ==> Saldo Setelah Penyesuaian
  • Adjusted Gross Income ==> Laba Kotor Yang Disesuaikan
  • Adjusted Trial Balance ==> Neraca Saldo Yang Telah Disesuaikan
  • Adjusting Entry ==> Ayat Penyesuaian
  • Adjusting Journal Entry ==> Ayat Jurnal Penyesuaian
  • Administrative Expense ==> Beban Administrasi
  • Administrative Salaries ==> Gaji Bagian Administrasi
  • Advance Accounting ==> Akuntansi Lanjutan
  • Advance From Customer ==> Uang Muka Langganan
  • Adverse Opinion ==> Pendapat Tidak Wajar
  • Advertising ==> Iklan
  • Advertising Expense ==> Biaya Iklan
  • Advising Bank ==> Bank Penerus Surat Kredit
  • Afiliation ==> Afiliasi
  • After Balance Sheet Date Event ==> Peristiwa Setelah Tanggal Neraca
  • Aggregative Method ==> Metode Agregatif
  • Aging Of Account ==> Umur Piutang
  • Aging Of Receivables ==> Analisis Umur Piutang
  • Aging Schedule ==> Daftar Umur Piutang
  • Aging Schedule Of A/R ==> Daftar Piutang Menurut Umur
  • Agregative Index Number ==> Angka Indek Agregatif
  • All Inclusive Income Statement ==> Daftar Rugi Laba Inklusif
  • All Inclusive Method ==> Metode Inklusif
  • All Risk Insurance ==> Asuransi Untuk Semua Resiko
  • Allocation ==> Alokasi
  • Allocation base ==> Dasar Alokasi
  • Allotment ==> Penjatahan Saham
  • Allowance ==> Cadangan
  • Allowance Account ==> Perkiraan Cadangan
  • Allowance For Bad Debts ==> Cadangan Piutang Tak Tertagih
  • Allowance For Depreciation ==> Cadangan Penyusutan
  • Allowance For Doubtful Account ==> Cadangan Piutang Ragu-ragu
  • Allowance For Inventory Decline To Market ==> Cadangan Penurunan Nilai Persediaan
  • Allowance For Overvaluation Of Branch Merchandise ==> Cadangan Kenaikan Harga Barang Cabang
  • Allowance For Uncollectible Account ==> Cadangan Piutang Tak Tertagih
  • Allowance Method ==> Metode Cadangan
  • Amortization ==> Amortisasi/Penyusutan Atas Harta Tak Berwujud
  • Amortization Fund ==> Dana Hutang
  • Amortization Of Premium Or Discount ==> Amortisasi Agio atau Disagio
  • Amortization Payment ==> Pembayaran Amortisasi
  • Amount To Be Paid To Parteners ==> Jumlah Yang Dapat Dibayarkan Kepada Persero
  • Analysis ==> Menganalisa
  • Analytical Test ==> Melakukan Pengujian Analitis
  • Annual Report ==> Laporan Tahunan
  • Annuity ==> Anuitas
  • Annuity Fund ==> Dana Anuitas
  • Annuity Method Of Depreciation ==> Metode Penyusutan Annuitas
  • Application Control ==> Kontrol Aplikasi
  • Application Of Fund ==> Aplikasi Dana
  • Applied Factory Overhead Cost ==> Biaya Overhead Yang Dibebankan
  • Appraisal ==> Penilaian
  • Appraisal Capital ==> Modal Penilaian Kembali
  • Appraisal Surplus ==> Surplus Penilaian
  • Appraisal Value ==> Nilai Penetapan/Nilai Taksiran
  • Appreciated Account ==> Perkiraan Penganggaran
  • Appreciated Retained Earning ==> Laba Ditahan Yang Dianggarkan
  • Appropriation For Stock Redemtion ==> Cadangan Penarikan Saham
  • Approved Activity List ==> Daftar Isian Kegiatan
  • Approved Project List ==> Daftar Isian Proyek
  • Arbitration Of Exchange ==> Arbitrasi Wesel
  • Articles Of Partnership ==> Akte Pendirian Firma
  • Assended Bond ==> Obligasi Persetujuan
  • Assesable Capital Stock ==> Modal Saham Belum Disetor
  • Asset ==> Harta
  • Asset Account ==> Perkiraan Harta
  • Asset Approach ==> Pendekatan Aktiva
  • Asset Deficiency ==> Defisiensi Aktiva
  • Asset Turnover ==> Perputaran Aktiva
  • Assume ==> Asumsi
  • Audit ==> Pemeriksaan/ Audit
  • Audit Committee ==> Komisi Pemeriksaan
  • Audit Evidence ==> Bukti Audit
  • Audit Expense ==> Biaya Audit
  • Audit Fee ==> Pendapatan Audit
  • Audit Opinion ==> Pendapatan Pemeriksaan
  • Audit Planning ==> Rencana Pemeriksaan
  • Audit Process ==> Proses Pemeriksaan
  • Audit Programme ==> Program Pemeriksaan
  • Audit Report ==> Laporan Pemeriksaan
  • Audit Technic ==> Tehnik Pemeriksaan
  • Audit Working Paper ==> Kertas Kerja Pemeriksaan
  • Auditing ==> Pemeriksaan Keuangan
  • Auditing Standard ==> Norma-norma Pemeriksaan
  • Auditor ==> Pemeriksa Keuangan
  • Authority To Pay ==> Wewenang Membayar
  • Authority To Purchase ==> Wewenang Membeli
  • Authorization ==> Otorisasi
  • Authorization Center ==> Pusat Otorisasi
  • Authorization Code ==> Kode Otorisasi
  • Authorization Department ==> Bagian Otorisasi
  • Authorization Message ==> Pesan Otorisasi
  • Authorization Outstanding ==> Otorisasi Yang Belum Selesai
  • Authorization Request ==> Permintaan Otorisasi
  • Authorization Reversal ==> Pembalikan Otorisasi
  • Authorized Capital ==> Modal Statutair/Modal Dasar
  • Authorized Capital Stock ==> Modal Saham Dasar/Statutair
  • Authorized Common Stock ==> Saham Biasa Yang Sah
  • Authorized Dealer ==> Agen Resmi
  • Authorized Investment ==> Investasi Yang Sah
  • Automated Data Processing ==> Pengolahan Data Secara Otomatis
  • Average Collection Period ==> Periode Penagihan Rata-rata
  • Average Cost Method ==> Metode Harga Pokok Rata-rata
  • Average Inventory Method ==> Metode Persediaan Rata-rata
  • Average Method ==> Metode Rata-rata
  • Average Rate Of Return ==> Rentabilitas Rata-rata
  • Avoidable Cost ==> Biaya Yang Bisa Dihindari
B
  • Bad Debt ==> Piutang Ragu-ragu
  • Bad Debt Expense ==> Biaya Piutang Tak Tertagih
  • Balance ==> Saldo
  • Balance Before Liquidation ==> Saldo Sebelum Likuidasi
  • Balance Of An Account ==> Saldo Perkiraan
  • Balance Of Income ==> Saldo Laba
  • Balance Of Service Account ==> Neraca Jasa-jasa
  • Balance Per Bank ==> Saldo Menurut Bank
  • Balance Per Bank Statement ==> Saldo Menurut Rekening Bank
  • Balance Per Book ==> Saldo Menurut Buku Besar Perusahaan
  • Balance Sheet ==> Neraca
  • Balance Sheet Account ==> Perkiraan Neraca
  • Balance Sheet Approach Method ==> Metode Pendekatan Berdasarkan Neraca
  • Balance Sheet Ratio ==> Rasio Neraca
  • Balancing Amount ==> Keseimbangan Jumlah
  • Bank ==> Bank
  • Bank Acceptance ==> Aksep Bank
  • Bank Charge ==> Biaya Bank
  • Bank Deposit ==> Deposito Bank
  • Bank Deposit Receipt ==> Bukti Deposito Bank
  • Bank Draft ==> Wesel Bank
  • Bank Guarantee ==> Jaminan Bank
  • Bank Holding Company ==> Perusahaan Pemagang Saham Bank
  • Bank Interest ==> Bunga Bank
  • Bank Loan ==> Pinjaman Bank
  • Bank Of Issue ==> Bank Penerbit
  • Bank Payable ==> Hutang Bank
  • Bank Rate ==> Suku Bunga Bank
  • Bank Reconciliation ==> Rekonsiliasi Bank
  • Bank Reserve ==> Cadangan Bank
  • Bank Service Charge ==> Beban Administrasi Bank
  • Bank Statement ==> Rekening Koran
  • Bankers Bill Of Exchange ==> Wesel Bank
  • Bankrupcy ==> Kepailitan/Kebangkrutan
  • Base Pay ==> Upah Dasar
  • Base Price ==> Harga Dasar
  • Base Stock ==> Persediaan Besi
  • Base Stock Method ==> Metode Penilaian Persediaan Besi
  • Basic Assumption ==> Asumsi Dasar
  • Basic Financial Statement ==> Laporan Keuangan Statement
  • Bearer Bill ==> Surat Dagang Atas Unjuk
  • Bearer Bond ==> Obligasi Atas Unjuk
  • Beginning Balance ==> Saldo Awal
  • Beginning Inventory ==> Persediaan Awal
  • Beneficiary ==> Ahli Waris
  • Beta Coeficient ==> Koefisien Beta
  • Betterment ==> Perbaikan
  • Bid Bond ==> Jaminan Tawaran
  • Bid Price ==> Harga Penawaran
  • Bill ==> Surat Dagang
  • Bill Of Collection ==> Wesel Tampung
  • Bill Of Exchange ==> Wesel
  • Bill Of Loading ==> Konosemen
  • Bill Of Receivable ==> Wesel Tagih
  • Bill Of Sale ==> Surat Jual
  • Bin Card ==> Kartu Gudang
  • Blind Selling ==> Jual Buta
  • Block Code ==> Kode Pahat
  • Blocked Account ==> Rekening Dibekukan
  • Blue Chip ==> Saham Unggul
  • Board Of Commisioner ==> Dewan Komisaris
  • Board Of Director ==> Dewan Direksi
  • Bond ==> Obligasi
  • Bond Discount ==> Disagio Obligasi
  • Bond Holder ==> Pemegang Obligasi
  • Bond House ==> Balai Obligasi
  • Bond Indenture ==> Kontrak Obligasi
  • Bond Ledger ==> Buku Tambahan Obligasi
  • Bond Payable ==> Hutang Obligasi
  • Bond Premium ==> Premi Obligasi
  • Bond Refunding ==> Pendanaan Kembali Obligasi
  • Bond Sinking Fund ==> Dana Pelunasan Pinjaman Obligasi
  • Bonus ==> Bonus
  • Bonus Stock ==> Saham Bonus
  • Book Of Original Entry ==> Buku Pencatatan Awal
  • Book Value ==> Nilai Buku
  • Book Value Of Asset ==> Nilai Buku Aktiva
  • Book Value Per Share ==> Nilai Buku Per Saham
  • Bookkeeper ==> Pemegang Buku
  • Branch ==> Cabang
  • Branch Merchandise ==> Barang Dagang Cabang
  • Branch Profit ==> Keuntungan Cabang
  • Break Even ==> Pulang Pokok
  • Break Even Analysis ==> Analisa Pulang Pokok
  • Break Even Point ==> Titik Pulang Pokok/Titik Impas
  • Break Even Sales ==> Penjualan Pulang Pokok
  • Bridging Loan ==> Kredit Talangan
  • Broker Dealer ==> Dealer Perantara
  • Brokerage ==> Provisi Makelar
  • Budget ==> Anggaran
  • Budget Appropriation ==> Anggaran Apropriasi
  • Budget Balance Sheet ==> Anggaran Neraca
  • Budget Capital Expenditure ==> Anggaran Pengeluaran Modal
  • Budget Committtee ==> Komisi Anggaran
  • Budget Cycle ==> Siklus Anggaran
  • Budget Director ==> Direktur Anggaran
  • Budget Fixed ==> Anggaran Tetap
  • Budget Performance Record ==> Laporan Pelaksanaan Anggaran
  • Budget Period ==> Masa Anggaran
  • Budget Variance ==> Selisih Anggaran
  • Budgetary Accounting ==> Akuntansi Penganggaran
  • Budgetary Control ==> Pengendalian Anggaran
  • Budgeting ==> Penyusunan Anggaran
  • Building ==> Gedung
  • Burden Rate ==> Tarif Biaya Produksi Tidak Langsung
  • Business Combination ==> Penggabungan Usaha
  • Business Cycle ==> Siklus Usaha
  • Business Entity ==> Kesatuan Usaha
  • Business Entity Concept ==> Konsep Kesatuan Usaha
  • Business Finance ==> Permodalan Usaha
  • Business Paper ==> Kertas Niaga/Dokumen Perusahaan
  • Business Risk ==> Resiko Usaha
  • Business Transaction ==> Transaksi Niaga/Transaksi Usaha
  • Buyer Credit ==> Kredit Pembeli
  • By Product ==> Produksi Sampingan
C
  • Call Of Bonds ==> Penulasan Obligasi
  • Call Price ==> Harga Tebus
  • Call Privilage ==> Hak Tebus Istimewa
  • Callable Bond ==> Obligasi Tebus
  • Callablepreferred Stock ==> Saham Preferen Yang Bisa Ditebus
  • Cancelled Cheque ==> Cek Yang Dibatalkan
  • Capacity ==> Kapasitas
  • Capacity Variance ==> Selisih Kapasitas
  • Capital ==> Modal
  • Capital Account ==> Perkiraan Modal
  • Capital Assets ==> Aktiva Modal
  • Capital Assets Pricing Model ==> Model Penetapan Aktiva Modal
  • Capital Budget ==> Anggaran Modal
  • Capital Budgeting ==> Penganggaran Modal
  • Capital Decrease ==> Modal Berkurang
  • Capital Deficiency ==> Kelebihan Modal
  • Capital Elements ==> Unsur Modal
  • Capital Expenditure ==> Pengeluaran Modal
  • Capital Expenditure Budget ==> Anggaran Pengeluaran Untuk Barang Modal
  • Capital Gain ==> Keuntungan Modal
  • Capital Increase ==> Modal Bertambah
  • Capital Leverage ==> Pengaruh Modal
  • Capital Levy ==> Pajak Modal
  • Capital Loss ==> Kerugian Modal
  • Capital Market ==> Pasar Modal
  • Capital Market Line ==> Garis Pasar Modal
  • Capital Rationing ==> Penjatahan Modal
  • Capital Stamp Duty ==> Bea Materai Modal
  • Capital Statement ==> Laporan Perubahan Modal
  • Capital Stock ==> Modal Saham
  • Capital Stock Subscribed ==> Modal Saham Yang Dipesan
  • Capital Stock Subscription Receivable ==> Piutang Pesanan Saham
  • Capital Structure ==> Struktur Modal
  • Capital Surplus ==> Surplus Modal
  • Capitalization ==> Kapitalisasi
  • Capitalization Of Retained Earnings ==> Kapitalisasi Dari Pendapatan Yang Ditahan
  • Capitalization Rate ==> Tingkat Kapitalisasi
  • Carry Forward ==> Pembebanan Rugi Ke Depan
  • Carrying Value ==> Nilai Tercatat/Nilai Yang Melekat
  • Cash ==> Kas
  • Cash Basis Accounting ==> Akuntansi Basis Kas
  • Cash Book ==> Buku Catatan Kas
  • Cash Budget ==> Anggaran Kas
  • Cash Card ==> Kartu Kas
  • Cash Concept Of Fund ==> Konsep Kas Dari Dana
  • Cash Count ==> Perhitungan Kas
  • Cash Devidend ==> Pembagian Laba Dalam Bentuk Kas
  • Cash Devidend Earned ==> Penghasilan Deviden Kas
  • Cash Disbursement ==> Pengeluaran Kas
  • Cash Disbursement Journal ==> Jurnal Pengeluaran Kas
  • Cash Discount ==> Potongan Yang Diberikan Atas Pembayaran Tunai
  • Cash Equivalent ==> Ekuivalen Kas
  • Cash Flow ==> Alur Kas
  • Cash Flow Cycle ==> Siklus Alur Kas
  • Cash Flow Statement ==> Laporan Arus Kas
  • Cash Fund ==> Dana Kas
  • Cash In Bank ==> Kas Dalam Bank
  • Cash In Transit ==> Cash Dalam Perjalanan
  • Cash Offering ==> Penawaran Kas
  • Cash On Hand ==> Kas Ditangan
  • Cash Over ==> Kelebihan Kas
  • Cash Payback Period ==> Periode Pengembalian Kas
  • Cash Payment and Disbursement File ==> Berkas Pembayaran Kas dan Penyesuaian
  • Cash Payment Journal ==> Buku Kas Pengeluaran
  • Cash Ratio ==> Rasio Kas
  • Cash Receipt ==> Penerimaan Kas
  • Cash Receipt and Adjustment File ==> Berkas Penerimaan Kas dan Penyesuaian
  • Cash Receipt and Disbursement System ==> Sistem Penerimaan dan Pengeluaran Kas
  • Cash Receipt Journal ==> Buku Kas Penerimaan
  • Cash Requirement Report ==> Laporan Kebutuhan Uang Kas
  • Cash Sales ==> Penjualan Tunai
  • Cash Short ==> Kekurangan Kas
  • Cash Short and Over ==> Beda Kas
  • Cash Surrender Value ==> Nilai Penyerahan Tunai
  • Cash Transaction ==> Transaksi Kas
  • Cashier ==> Kasir
  • Casualty Loss ==> Kerugian Karena Bencana
  • Ceiling ==> Batas Atas
  • Central Bank ==> Bank Sentral
  • Central Processing Unit ==> Unit Pemrosesan Pusat
  • Certificate In Management Accounting ==> Sertifikat Akuntansi Managemen
  • Certificate Of Bonds ==> Sertifikat Obligasi
  • Certificate Of Deposit ==> Sertifikat Deposito
  • Certified Check ==> Cek Yang Mempunyai Dana
  • Certified Internal Auditor ==> Auditor Internal Berijazah
  • Certified Public Accountant ==> Akuntan Publik Berijazah
  • Charge ==> Beban
  • Charge Customer ==> Beban Langganan
  • Charge Of Account ==> Daftar Sandi Perkiraan
  • Charitable Contribution ==> Sumbangan Untuk Amal
  • Chart Of Account ==> Daftar Perkiraan
  • Chartered Accountant ==> Akuntan Berijazah
  • Chartered Financial Analyst ==> Analisis Keuangan Terdaftar
  • Chattel Mortgage ==> Hipotek Barang Bergerak
  • Check Register ==> Daftar Cek
  • Check Stub ==> Sus Cek
  • Cheque ==> Cek
  • Circulation ==> Peredaran
  • Claim ==> Tuntutan
  • Classification ==> Klasifikasi
  • Classification Of Account ==> Klasifikasi Perkiraan
  • Clearing ==> Kliring
  • Closing ==> Penutupan
  • Closing Entries ==> Ayat Jurnal Penutup
  • Cluster Sampling ==> Sampling Kelompok
  • Co-ownership ==> Kepemilikan Bersama
  • Coinsurance ==> Asuransi Bersama
  • Collateral ==> Jaminan
  • Collateral Trust Bond ==> Obligasi yang dijamin
  • Collecting Bank ==> Bank Penagih
  • Collection Period ==> Periode Penagihan
  • Collection Period Of Receivable ==> Periode Pengumpulan Piutang
  • Combine Cost ==> Biaya Bergabung
  • Combined Income And Retained Statement ==> Laporan Rugi Laba dan Laba Yang Ditahan
  • Combined Income Statement For Branch And Home Office ==> Laporan Perhitungan L/R Gabungan Kantor Pusat dan Kantor Cabang
  • Commercial Bank ==> Bank Umum
  • Commercial Bill ==> Wesel Dagang
  • Commercial Credit ==> Kredit Perdagangan
  • Commercial Expense ==> Biaya Usaha
  • Commercial Income ==> Laba Komersil
  • Commercial Invoice ==> Faktur Dagang
  • Commercial Paper ==> Surat Berharga Komersil
  • Commision Income ==> Pendapatan Komisi
  • Commision To Salesman ==> Komisi Untuk Salesmen
  • Commission ==> Komisi
  • Commitment Fee ==> Biaya Keterikatan
  • Committed Cost ==> Biaya Terikat
  • Commodity ==> Barang Dagang
  • Common Size Statement ==> laporan Dalam Persentase
  • Common Stock ==> Saham Biasa
  • Common Stock Equivalent ==> Ekuivalen Saham Biasa
  • Comparability ==> Daya Banding
  • Comparative Balance Sheet ==> Neraca Perbandingan
  • Completed Contract Method ==> Metode Kontrak Selesai
  • Completed Production Method ==> Metode Produksi Selesai
  • Compliance Audit ==> Audit Ketaatan
  • Composite Rate Depreciation Method ==> Metode Penyusutan Gabungan
  • Compound Discount ==> Diskonto Majemuk
  • Compound Interest ==> Bunga Majemuk
  • Compound Interest Method Of Depreciation ==> Metode Penyusutan Bunga Majemuk
  • Compound Journal Entry ==> Ayat Jurnal Majemuk
  • Comprehensive Income ==> Laba Keseluruhan
  • Compulsory Contribution ==> Simpanan Wajib
  • Computation ==> Perhitungan
  • Condensed Financial Statement ==> Laporan Keuangan Secara Singkat
  • Confirmation ==> Konfirmasi
  • Confirmation Letter ==> Surat Penegasan
  • Conservatism ==> Konservatisme
  • Consignment ==> Konsinyasi
  • Consignment In ==> Barang Komisi
  • Consignment Out ==> Barang Konsinyasi
  • Consistency ==> Konsistensi
  • Consolidated Balance Sheet ==> Neraca Konsolidasi
  • Consolidated Bond ==> Obligasi Yang Dikonsolidasi
  • Consolidated Financial Statement ==> Laporan Keuangan Yang Dikonsolidasi
  • Consolidated Income Statement ==> Laporan Rugi Laba Yang Dikonsolidasi
  • Consolidated Tax Return ==> Laporan Pajak Gabungan
  • Consolidation ==> Konsolidasi
  • Consolidation Loan ==> Pinjaman Konsolidasi
  • Construction In Progress ==> Pekerjaan Dalam Pembangunan
  • Constructive Dividend ==> Deviden Konstruktif
  • Consultan ==> Konsultan
  • Consumer Price Index ==> Indeks Harga Konsumen
  • Contingency Reserve ==> Cadangan Bersyarat
  • Contingent Asset ==> Harta Bersyarat
  • Contingent Liabilities ==> Kewajiban Bersyarat
  • Contingent Obligation ==> Kewajiban Bersyarat
  • Contingent Profit ==> Keuntungan Bersyarat
  • Contingent Rental ==> Sewa Bersyarat
  • Continious Allocation Method ==> Metode Alokasi Kontinyu
  • Contra Account ==> Perkiraan Tandingan
  • Contra Asset ==> Aktiva Kontra
  • Contract ==> Kontrak
  • Contract Note ==> Nota Kontrak
  • Contract Rate Of Interest ==> Suku Bunga Kontrak
  • Contributed Capital ==> Modal Kontribusi
  • Contribution Approach ==> Pendekatan Kontribusi
  • Contribution Income Statement ==> Perhitungan Rugi Laba Kontribusi
  • Contribution Margin Ratio ==> Rasio Margin Kontribusi
  • Control ==> Pengendalian
  • Control System ==> Sistem Pengendalian
  • Controllable Cost ==> Biaya Yang Dapat Dikendalikan
  • Controllable Variance ==> Penyimpangan Yang Dapat Dikendalikan
  • Controller ==> Kontroler
  • Controlling Account ==> Perkiraan Pengendali
  • Controlling Interest ==> Hak Perusahaan Induk
  • Conventional Method ==> Metode Harga Eceran Konvensional
  • Conversion ==> Konversi
  • Conversion Cost ==> Biaya Konversi
  • Conversion Price ==> Harga Konversi
  • Conversion Rate ==> Kurs Konversi
  • Conversion Ratio ==> Rasio Konversi
  • Conversion Right ==> Hak Konversi
  • Conversion Stock ==> Saham Konversi
  • Conversion Value ==> Nilai Konversi
  • Convertible ==> Dapat Dipertukarkan
  • Convertible Bond ==> Obligasi yang dipertukarkan
  • Convertible Stock ==> Saham Yang Dapat Dipertukarkan
  • Cooperation ==> Koperasi
  • Cooperative ==> Koperasi
  • Cooperative Bank ==> Bank Koperasi
  • Copyright ==> Hak Cipta
  • Corporate Income Taxes ==> Pajak Penghasilan Perusahaan
  • Corporate Tax ==> Pajak Perseroan
  • Corporation ==> Perusahaan/Perseroan Terbatas
  • Corporation Charter ==> Akte Pendirian Perseroan Terbatas
  • Corporation Readjustment ==> Penyesuaian Kembali Perusahaan
  • Corporation Social Accounting ==> Akuntansi Sosial Perusahaan
  • Correcting Entries ==> Ayat Jurnal Koreksi
  • Correcting Journal ==> Jurnal Koreksi
  • Correction Fiscal ==> Koreksi Pajak
  • Correspondent Bank ==> Bank Koresponden
  • Cost ==> Biaya
  • Cost Accountant ==> Akuntan Biaya
  • Cost Accounting ==> Akuntansi Biaya
  • Cost Accounting Standard Board ==> Dewan Standar Akuntansi Biaya
  • Cost Allocation ==> Alokasi Biaya
  • Cost Allocation Base ==> Dasar Pengalokasian Biaya
  • Cost and Benefit Analysis ==> Analisis Biaya dan Keuntungan
  • Cost Budget ==> Anggaran Biaya
  • Cost Card ==> Kartu Biaya
  • Cost Centre ==> Pusat Biaya
  • Cost Curve ==> Kurva Biaya
  • Cost Depletion ==> Deplesi Biaya
  • Cost Flow ==> Arus Biaya
  • Cost Flow Assumption ==> Asumsi Arus Biaya
  • Cost Method ==> Metode Harga Pokok
  • Cost Of Capital ==> Biaya Modal
  • Cost Of Good Sold Statement ==> Daftar Harga Pokok Barang Yang Dijual
  • Cost Of Goods Available For Sales ==> Harga Pokok Barang Tersedia Untuk Dijual
  • Cost Of Goods Manufactured ==> Harga Pokok Produksi
  • Cost Of Goods Manufactured statement ==> Ikhtisar Harga Pokok Produksi
  • Cost Of Goods Sold ==> Harga Pokok Penjualan
  • Cost Of Goods Sold Computation ==> Perhitungan Harga Pokok Penjualan
  • Cost Of Installment Sales ==> Harga Pokok Penjualan Cicilan
  • Cost Of Latest Purchases ==> Metode Harga Beli Terakhir
  • Cost Of Manufacturing ==> Biaya Produksi
  • Cost Of Market Which Ever Is Lower ==> Biaya Atau Harga Pasar Mana Yang Terendah
  • Cost Of Merchandise Available For Sale ==> Harga Pokok Barang Tersedia Untuk Dijual
  • Cost Of Merchandise Sold ==> Harga Pokok Penjualan
  • Cost Of Production Report ==> Laporan Biaya Produksi
  • Cost Of Production Theory ==> Teori Biaya Produksi
  • Cost Of Sales ==> Harga Pokok Penjualan
  • Cost Percentage ==> Persentase Harga Pokok
  • Cost Plus Pricing ==> Penetapan Harga Dengan Biaya Tambahan
  • Cost Price Variance ==> Selisih Harga Pokok Penjualan
  • Cost Principle ==> Prinsip Harga Pokok
  • Cost Profit Volume Relationship ==> Hubungan Biaya Laba Volume
  • Cost Recovery Method ==> Metode Pemulihan Biaya
  • Cost Sheet ==> Lembaran Biaya
  • Cost Volume Profit Analysis ==> Analisis Biaya Volume Laba
  • Counterfeit Note ==> Uang Kertas Palsu
  • Coupon Bond ==> Kupon Obligasi
  • Coupon Rate ==> Suku Bunga Kupon
  • Covariance ==> Kovarian
  • Credit ==> Kredit
  • Credit Balance ==> Saldo Kredit
  • Credit Dislocation ==> Dislokasi Kredit
  • Credit File ==> Berkas Kredit
  • Credit Instrument ==> Alat Kredit
  • Credit Insurance ==> Asuransi Kredit
  • Credit Line ==> Batas Kredit
  • Credit Memo ==> Memo Kredit
  • Credit Note ==> Nota Kredit
  • Credit Sale ==> Penjualan Kredit
  • Credit Sale Agreement ==> Persetujuan Penjualan Kredit
  • Credit Worthiness ==> Kelayakan Mendapatkan Kredit
  • Creditor ==> Kreditur
  • Cross Foot ==> Jumlah Datar
  • Cross Rate ==> Kurs Silang
  • Cross Reference ==> Referensi Silang
  • Cross Sale ==> Jual Silang
  • Crossed Check ==> Cek Silang
  • Cumulative Devidend ==> Deviden Kumulatif
  • Cumulative Earning Register ==> Register Pendapatan Kumulatif
  • Cumulative Income Bond ==> Obligasi Pendapatan Kumulatif
  • Cumulative Preferred Stock ==> Saham Preferen Kumulatif
  • Cumulative Voting ==> Hak Suara Kumulatif
  • Currency ==> Mata Uang
  • Current Account ==> Perkiraan Tetap
  • Current Asset ==> Harta Lancar
  • Current Cost Accounting ==> Akuntansi Biaya Berjalan
  • Current Investment ==> Investasi Lancar
  • Current Liabilities ==> Hutang Lancar
  • Current Month Transaction File ==> Berkas Transaksi Bulan Berjalan
  • Current Operating Performance Method ==> Metode Presentasi Operasi Berjalan
  • Current Ratio ==> Rasio Lancar
  • Current Value ==> Nilai Sekarang
  • Current Yield ==> Hasil Suatu Investasi
  • Customer ==> Pelanggan
  • Customer Marter File ==> Berkas Induk Langganan
  • Cut Off ==> Pisah Batas
  • Cut Off Point ==> Titik Penggal Batas
D
  • Data Discount ==> Tanggal Pendiskontoan
  • Data Processing ==> Pengolahan Data
  • Date Of Assignment ==> Tanggal Alih Hak
  • Date Of Declaration ==> Tanggal Pengumuman
  • Date Of Issue ==> Hari Emisi
  • Date Of Payment ==> Tanggal Pembayaran
  • Date Of Record ==> Tanggal Pencatatan
  • Dated Stock ==> Saham Bertanggal
  • Day Book ==> Buku Harian
  • Days Sales In Receivables ==> Hari Penjualan Dalam Piutang
  • Debenture Bonds ==> Obligasi Tanpa Jaminan
  • Debenture Capital ==> Modal Obligasi
  • Debet ==> Debet
  • Debet Balance ==> Saldo Debet
  • Debet Memo ==> Memo Debet
  • Debet Note ==> Nota Debet
  • Debt ==> Hutang
  • Debt Capital ==> Modal Pinjaman
  • Debt Discount ==> Diskonto Pinjaman
  • Debt Extinguishment ==> Penghapusan Hutang
  • Debt Limit ==> Batas Hutang
  • Debt Ratio ==> Rasio Hutang
  • Debt Readjustment ==> Penataan Kembali Hutang
  • Debt Restructuring ==> Penjadwalan Kembali Hutang
  • Debt Service Cost ==> Biaya Penutupan Hutang
  • Debt To Equity Ratio ==> Rasio Hutang Terhadap Kekayaan
  • Debtor ==> Orang Yang Berhutang/Debitur
  • Declared Dividend ==> Deviden Yang Telah Disahkan
  • Declining Balance Method ==> Metode Saldo Menurun
  • Declining Depreciation Method ==> Metode Penyusutan Saldo Menurun
  • Decreasing Cost ==> Biaya Menurun
  • Decreasing Cost Industry ==> Industri Biaya Menurun
  • Deductible Coverage ==> Pertanggungan Asuransi Terbatas
  • Deduction ==> Pengurangan
  • Deep Discount Bond ==> Obligasi Berdiskon Tinggi
  • Defalcation ==> Penggelapan
  • Default ==> Kelalaian
  • Defective Goods ==> Produk Rusak
  • Deferral Method ==> Metode Penangguhan
  • Deferred Annuity ==> Angsuran Yang Ditangguhkan
  • Deferred Bonds ==> Obligasi Yang Pembayaran Bunganya Ditangguhkan
  • Deferred Charges ==> Beban Ditangguhkan
  • Deferred Compensation Plan ==> Rencana Kompensasi Yang Ditangguhkan
  • Deferred Cost ==> Biaya Yang Ditangguhkan
  • Deferred Demands ==> Permintaan Yang Ditangguhkan
  • Deferred Gros Profit On Realization ==> Laba Kotor Yang Belum Direalisasi
  • Deferred Income Tax Liability ==> Hutang Pajak Penghasilan Yang Ditangguhkan
  • Deferred Profit Sharing Plan ==> Rencana Pembagian Laba Yang Ditangguhkan
  • Deferred Revenue ==> Penghasilan Yang Ditangguhkan
  • Deficiency ==> Kekurangan
  • Deficit ==> Defisit
  • Deflation ==> Deflasi
  • Degree Of Operating Leverage ==> Tingkat Elastisitas Operasi
  • Delivery Date ==> Tanggal Penyerahan
  • Delivery Equipment ==> Peralatan Pengangkutan
  • Delivery Expense ==> Biaya Pengangkutan
  • Delivery Note ==> Surat Penyerahan
  • Delivery Order ==> Surat Perintah Penyerahan Barang
  • Demand ==> Permintaan
  • Demand Deposit ==> Giro
  • Demand Draft ==> Wesel Atas Permintaan
  • Department Store ==> Toko Serba Ada
  • Departmental Sales ==> Penjualan Per Departemen
  • Depletion ==> Deplesi
  • Depletion Allowance ==> Cadangan Deplesi
  • Deposit ==> Deposito
  • Deposit Account ==> Rekening Deposito
  • Deposit Broker ==> Pialang Deposito
  • Deposit In Transit ==> Simpanan Dalam Perjalanan
  • Deposit Insurance ==> Asuransi Deposito
  • Deposit Loan ==> Pinjaman Deposito
  • Deposit Rate ==> Suku Bunga Deposito
  • Deposit Slip ==> Bukti Setoran
  • Depreciation ==> Penyusutan
  • Depreciation Expense ==> Biaya Penyusutan
  • Depreciation Expense Of Building ==> Beban Penyusutan Gedung
  • Depreciation Expense Of Machine ==> Beban Penyusutan Mesin
  • Depreciation Fund ==> Dana Depresiasi
  • Derivative Deposit ==> Deposito Pinjaman bank
  • Determining Depreciation ==> Penetapan Penyusutan
  • Detiled Audit ==> Audit Terperinci
  • Devaluation ==> Devaluasi
  • Development Bank ==> Bank Pembangunan
  • Development Cost ==> Biaya Pengembangan
  • Deviation ==> Deviasi
  • Deviden Mandate ==> Surat Kuasa Deviden
  • Deviden Policy ==> Kebijaksanaan Deviden
  • Deviden Price Ratio ==> Rasio Harga Deviden
  • Devidend ==> Laba Yang Dibagikan
  • Devidend Arreas ==> Deviden Terhutang
  • Devidend Counterfoil ==> Sobekan Deviden
  • Devidend Declare ==> Pembagian Laba Diumumkan
  • Devidend Disbursing Agent ==> Badan Pembayar Deviden
  • Devidend In Kind ==> Deviden Berupa Barang
  • Devidend Limitation ==> Pembatasan Deviden
  • Devidend Payable ==> Hutang Deviden
  • Devidend Per Share ==> Deviden Per Saham
  • Devidend Records ==> Catatan Deviden
  • Differential Cost ==> Biaya Differensial
  • Differential Revenu ==> Pendapatan Diferensial
  • Direct Cost ==> Biaya Langsung
  • Direct Costing ==> Penetapan/Sistem Biaya Langsung
  • Direct Department Overhead Expense ==> Beban Overhead Departemen Lansung
  • Direct Disclaimer Opinion ==> Penolakan Pemberian Pendapat
  • Direct Expense ==> Beban Langsung
  • Direct Investment ==> Investasi Langsung
  • Direct Labor ==> Upah Langsung
  • Direct Labor Cost ==> Biaya Upah Tidak Langsung
  • Direct Labor Cost Budget ==> Biaya Anggaran Buruh Langsung
  • Direct Labor Hour ==> Jam Buruh Langsung
  • Direct Material ==> Bahan Mentah Langsung
  • Direct Material Price Variance ==> Selisih Harga Bahan Baku Langsung
  • Direct Materials Quantity Variance ==> Selisih Jumlah Bahan Baku Langsung
  • Direct Proof ==> Pembuktian Langsung
  • Direct Selling ==> Penjualan Langsung
  • Direct Tax ==> Pajak Langsung
  • Direct Write Off ==> Penghapusan Langsung
  • Direct Write Off Method ==> Metode Penghapusan Langsung
  • Disagio ==> Disagio
  • Disbursement ==> Pengeluaran
  • Disclaimer Of Opinion ==> Penolakan Memberikan Pendapat
  • Disclousure ==> Penjelasan
  • Discount ==> Potongan Harga
  • Discount Bond ==> Diskonto Obligasi
  • Discount On Bond Payable ==> Disagio Hutang Obligasi
  • Discount On Preferred Stock ==> Disagio Saham Preferen
  • Discount On Stock ==> Disagio Saham
  • Discount Period ==> Periode Diskonto
  • Discount Rate ==> Tingkat Potongan Tunai/Tingkat Diskonto
  • Discounted Note ==> Nilai Yang Telah Didiskonto
  • Discounting ==> Pendiskontoan
  • Discounting Account Receivables ==> Pendiskontoan Piutang Dagang
  • Discovery Sampling ==> Sampling Penemuan
  • Disposable Income ==> Pendapatan Bersih
  • Disposal Value ==> Nilai Pelepasan
  • Dissolution ==> Pembubaran
  • Dissolution Of Partnership ==> Pembubaran Persekutuan
  • Distortion ==> Penyimpangan
  • Distribution ==> Distribusi
  • Distribution Cost ==> Biaya Distribusi
  • Diversification ==> Diversifikasi
  • Document ==> Dokumen
  • Documentation ==> Dokumentasi
  • Dollar Value Lifo Method ==> Metode MTKP Nilai Rupiah
  • Donated Capital ==> Modal Hasil Sumbangan
  • Donated Stock ==> Modal Sumbangan
  • Dormant Account ==> Rekening Giro Non Aktif
  • Double Declining Balance ==> Saldo Menurun Ganda
  • Double Declining Balance Method ==> Metode Saldo Menurun Ganda
  • Double Entry Accounting ==> Akuntansi Berpasangan
  • Double Entry Bookkeeping ==> Tata Buku Berpasangan
  • Double Entry System ==> Sistem Pembukuan Berpasangan
  • Double Insurance ==> Asuransi Ganda
  • Double Taxation ==> Pajak Ganda
  • Doubtful Account ==> Perkiraan Piutang Ragu-ragu
  • Down Period ==> Periode Pengangguran
  • Draft ==> Wesel
  • Drawee ==> Yang Ditarik
  • Drawer ==> Penarik
  • Drawing ==> Pengambilan Prive
  • Due Date ==> Jatuh Tempo
  • Due Date Control ==> Pengendalian Batas Tanggal
  • Due Date Of Bill ==> Batas Tanggal Pembayaran Wesel
  • Due To Shareholders ==> Utang Kepada Pemegang Saham
  • Duty ==> Bea Impor
E
  • Earned ==> Pendapatan
  • Earned Capital ==> Modal Yang Diperoleh
  • Earned Income ==> Pendapatan Yang Diperoleh
  • Earned Surplus ==> Kelebihan Yang Diperoleh
  • Earnest Money ==> Uang Panjar
  • Earning After Interest And Tax ==> Pendapatan Setelah Bunga dan Pajak
  • Earning After Tax ==> Laba Sesudah Pajak
  • Earning Asset ==> Aktiva Yang Menghasilkan
  • Earning Before Interest and Taxes ==> Pendapatan Sebelum Bunga dan Pajak
  • Earning Per Share ==> Pendapatan Per Lembar Saham
  • Earning Power ==> Kemampuan Menghasilkan Laba
  • Economic Income ==> Laba Ekonomi
  • Economic Life ==> Umur Ekonomis
  • Economical Order Quantity ==> Jumlah Pembelian Optimal
  • Effective Date ==> Tanggal Efektif
  • Effective Interest Rate ==> Suku Bunga Efektif
  • Efficiency Ratio ==> Rasio Efisiensi
  • Efficiency Variance ==> Selisih Efisiensi
  • Electronic Data Processing ==> Pengolahan Data Elektronik
  • Embezzlement ==> Penggelapan
  • Emergency Working Capital ==> Modal Kerja Darurat
  • Employee Earning ==> Pendapatan Karyawan
  • Employee Earning Statement ==> Laporan Gaji Karyawan
  • Employees Record ==> Catatan Karyawan
  • Encumbrance ==> Pembebanan
  • End Money ==> Uang Cadangan
  • End Of Month Trial Balance ==> Daftar Saldo Akhir Bulan
  • End Product ==> Produk Akhir
  • Ending Balance ==> Saldo Akhir
  • Ending Inventory ==> Persediaan Akhir
  • Endorsement ==> Endorsemen
  • Endorsement In Blank ==> Endorsemen Kosong
  • Endorser ==> Endosan
  • Endowment Fund ==> Dana Pokok Utuh
  • Endowment Policy ==> Polis Endowmen
  • Endowment Profit ==> Laba Endowmen
  • Engagement Letter ==> Surat Perjanjian
  • Enterprise Fund ==> Badan Usaha
  • Entertainment Expense ==> Biaya Entertain
  • Entity ==> Kesatuan
  • Entity Concept ==> Konsep Kesatuan
  • Entry ==> Ayat
  • Entry Value ==> Nilai Masuk
  • Equipment ==> Peralatan
  • Equiti Pershare ==> Kekayaan Per Saham
  • Equity ==> Modal
  • Equity Ownership ==> Pemilikan Ekuitas
  • Equity Financing ==> Permodalan Ekuitas
  • Equity In Income Of Subsidiary Company ==> Laba Atas Perusahaan Anak
  • Equity Method ==> Metode Ekuitas
  • Equity Securities ==> Bukti Penyertaan
  • Equivalent Units ==> Unit-unit Setara
  • Error And Correction ==> Kesalahan dan Perbaikan
  • Error Of Emission ==> Kesalahan Tersembunyi
  • Escrow Fund ==> Dana Wasiat
  • Estate ==> Harta Tidak Bergerak
  • Estate Agent ==> Agen Jual Beli Harta Tidak Bergerak
  • Estimate Cost ==> Taksiran Biaya
  • Estimate Value ==> Nilai Taksiran
  • Estimated Gross Profit ==> Estimasi Laba Kotor
  • Estimation ==> Taksiran
  • Estimation Sampling ==> Sampling Estimasi
  • Evaluation ==> Evaluasi
  • Evidence ==> Bukti-bukti
  • Ex Warehouse ==> Harga Gudang
  • Exact Interest ==> Bunga Tetap
  • Except ==> Pengecualian
  • Excess Capacity ==> Kapasitas Lebih
  • Excess Of Cost Over Book Value Of Subsidiary Interest ==> Selisih Lebih Harga Pokok Di Atas Nilai Buku
  • Excess Reserve ==> Cadangan Lebih
  • Excess Value ==> Nilai Lebih
  • Exchange ==> Pertukaran
  • Exchange Control ==> Kontrol Devisa
  • Exchange Distribution ==> Distribusi Bursa
  • Exchange Rate ==> Nilai Tukar
  • Excise Tax ==> Cukai
  • Executive Committee ==> Komite Eksekutif
  • Exemption ==> Pembebanan Pajak
  • Exercise Price ==> Harga Pelaksanaan
  • Expansion ==> Perluasan Usaha
  • Expected Actual Capacity ==> Kapasitas Yang Sesungguhnya Diharapkan
  • Expected Rate Of Return ==> Tingkat Pengembalian Yang Diinginkan
  • Expected Value ==> Nilai Yang Diharapkan
  • Expenditure ==> Pengeluaran
  • Expense ==> Biaya/Beban
  • Expense Account ==> Perkiraan Beban
  • Expense Approach ==> Pendekatan Biaya
  • Expiration ==> Kadaluarsa
  • Expired ==> Daluarsa
  • Explanation Paragraph ==> Paragraf Tengah/Penjelasan
  • Exploration Cost ==> Biaya Eksplorasi
  • Extended Bond ==> Obligasi Yang Diperpanjang
  • Extension ==> Penangguhan Pembayaran Kredit
  • External Audit ==> Pemeriksaan Ekstern
  • External Auditor ==> Pemeriksa Eksteren
  • External Bill ==> Wesel Luar
  • External Debt ==> Hutang Eksteren
  • External Financing ==> Pembelanjaan Dari Luar
  • External Funds ==> Dana Eksteren
  • External Loan ==> Pinjaman Eksteren
  • Extra Devidend ==> Deviden Ekstra
  • Extra Ordinary Gain ==> Keuntungan Luar Biasa
  • Extra Ordinary Item ==> Item Yang Luar Biasa
  • Extra Ordinary Loss ==> Kerugian Luar Biasa
  • Extra Ordinary Repair ==> Perbaikan Luar Biasa
  • Extra Ordinary Retirement ==> Penarikan Aktiva Sebab Luar Biasa
F
  • Face Value ==> Nilai Nominal
  • Factory Ledger ==> Buku Besar Pabrik
  • Factory Overhead ==> Biaya Tidak Langsung
  • Fictitious Assets ==> Aktiva Fiktif
  • Fictitious Transaction ==> Transaksi Fiktif
  • Fiduciary ==> Fidusier
  • Fiduciary Accounting ==> Akuntansi Fidusier
  • Fiduciary Capacity ==> Kemampuan Fidusier
  • Fiduciary Loan ==> Pinjaman Tanpa Jaminan
  • Fill or Kill ==> Amanat Harga Mati
  • Filling Fee ==> Biaya Pendaftaran
  • Final Devidend ==> Deviden Akhir
  • Finance Lease ==> Kontrak Sewa
  • Financial Accounting ==> Akuntansi Keuangan
  • Financial Accounting and Control System ==> Akuntansi keuangan dan Sistem Pengendalian
  • Financial Accounting Foundation ==> Yayasan Akuntansi Keuangan
  • Financial Accounting Standard Board ==> Dewan Standar Akuntansi Keuangan
  • Financial Analyst Federation ==> Federasi Analis Keuangan
  • Financial Assets ==> Aktiva Finansial
  • Financial Breakeven Point ==> Titik Impas Keuangan
  • Financial Condition ==> Kondisi Keuangan
  • Financial Executives Institute ==> Institut Pejabat Keuangan
  • Financial Expense ==> Biaya Modal
  • Financial Forecast ==> Ramalan Keuangan
  • Financial Function ==> Fungsi Keuangan
  • Financial Leverage ==> Solvabilitas Keuangan
  • Financial Management ==> Manajemen Keuangan
  • Financial Position ==> Posisi Keuangan
  • Financial Risk ==> Resiko Keuangan
  • Financial Statement ==> Laporan Keuangan
  • Financial Statement Analysis ==> Analisis Laporan Keuangan
  • Financial Structure ==> Struktur Permodalan
  • Fine Rate ==> Tingkat Bunga Wajar
  • Finished Goods ==> Barang Jadi
  • Finished Goods Inventory ==> Persediaan Barang Jadi
  • Fire Insurance ==> Asuransi Kebakaran
  • Firm ==> Firma
  • Fiscal Period ==> Periode Fiskal
  • Fiscal Year ==> Tahun Pajak/Tahun Fiskal
  • Fixed Asset ==> Harta Tetap
  • Fixed Asset Ledger Card ==> Kartu Buku Besar Pebantu Aktiva Tetap
  • Fixed Asset Subsidiary Ledger ==> Buku Tambahan Harta Tetap
  • Fixed Asset Turnover ==> Perputaran Harta Tetap
  • Fixed Capital ==> Modal Tetap
  • Fixed Capital Assets ==> Modal Kerja Tetap
  • Fixed Charges ==> Beban Tetap
  • Fixed Cost ==> Biaya Tetap
  • Fixed Deposit ==> Deposito Tetap
  • Fixed Effiency Variance ==> Penyimpangan Efisiensi Yang Tetap
  • Fixed Expense ==> Beban Tetap
  • Fixed Factory Overhead ==> Overhead Pabrik Yang Tetap
  • Fixed Interest ==> Bunga Tetap
  • Fixed Interest Rate Bond ==> Obligasi Tingkat Bunga Tetap
  • Fixed Loan ==> Pinjaman Tetap
  • Fixed Obligation ==> Kewajiban Tetap
  • Fixed Overhead ==> Overhead Tetap
  • Flat Rate ==> Tarif Rata
  • Flat Rate Tax ==> Pajak Tarif Rata
  • Flexible Budget ==> Anggaran Fleksibel
  • Floating Assets ==> Aktiva Mengambang
  • Floating Capital ==> Modal Tersedia
  • Floating Charge ==> Beban Mengambang
  • Floor ==> Batas Bawah
  • Flow Of Cost ==> Aliran Biaya
  • Flow Of Document ==> Peredaran Dokumen
  • Flow Of Work ==> Peredaran Kerja
  • Flowchart ==> Daftar Aliran/Bagan Arus
  • Fluctuating Fund ==> Dana Berubah Ubah
  • Fluctuating Method ==> Metode Fluktuasi
  • Fluctuation ==> Fluktuasi
  • Foot Note ==> Catatan Kaki
  • Forced Loan ==> Pinjaman Terpaksa
  • Forecast Balance Sheet ==> Ramalan Neraca
  • Forecast Income Statement ==> Taksiran Rugi Laba
  • Foreign Bank ==> Bank Asing
  • Foreign Exchange ==> Devisa
  • Foreign Exchange Bank ==> Bank Devisa
  • Foreign Exchange Contract ==> Kontrak Tukar-menukar Uang Asing
  • Foreign Exchange Gain Or Loss ==> Keuntungan atau Kerugian Akibat Pertukaran Valuta Asing
  • Foreign Exchange Rate ==> Kurs Tukar Mata Uang Asing
  • Foreign Fund ==> Dana Luar Negeri
  • Foreign Trade ==> Perdagangan Luar Negeri
  • Foreign Trade Zone ==> Daerah Perdagangan Bebas
  • Form ==> Formulir
  • Form Utility ==> Berguna Karena Bentuk
  • Forms Of Business Transaction ==> Bentuk-bentuk Organisasi Perusahaan
  • Forward Foreign Exchange Transaction ==> Transaksi Valuta Asing Diwaktu Mendatang
  • Forward Rate ==> Kurs Maju
  • Forward Sale ==> Penjualan Di Muka
  • Founders Share ==> Saham Pendiri
  • Four Collumn Account ==> Perkiraan Empat Kolom
  • Four Collumn Journal ==> Jurnal Empat Kolom
  • Fractional Banking ==> Perbankan Fraksional
  • Franchise ==> Hak Kelola
  • Fraud ==> Kecurangan
  • Free And Open Market ==> Pasar Bebas Terbuka
  • Free On Board Destination ==> Franko Gudang Pembeli
  • Free On Board Shipping Point ==> Franko Gudang Penjual
  • Free Rider ==> Pedagang Pratunai
  • Freight In ==> Ongkos Angkut Pembelian
  • Freight On Material Purchases ==> Beban Angkut Pembelian Bahan
  • Freight Out ==> Ongkos Angkut Penjualan
  • Frequency Distribution ==> Distribusi Frekuensi
  • Fringe Benefit ==> Tunjangan
  • Frozen Asset ==> Aktiva Beku
  • Full Cost Method ==> Metode Biaya Penuh
  • Full Disclosure ==> Pengungkapan Penuh
  • Full Paid Stock ==> Saham Lunas
  • Functional Accounting ==> Akuntansi Fungsional
  • Fund ==> Dana
  • Fund Accounting ==> Akuntansi Dana
  • Fund Flow ==> Arus Dana
  • Fund Flow Statement ==> Laporan Arus Dana
  • Funded Appropriation ==> Penyisihan Dana
  • Funds Statement ==> Laporan Sumber Dan Penggunaan Dana
  • Furniture & Fixture ==> Peralatan
  • Fusion ==> Penggabungan
  • Future Value Of Annuity ==> Nilai Majemuk Anuitet
G
  • Gain ==> Keuntungan
  • Gain From Decrease In Inventorry Allowance ==> Laba Atas Turunnya Nilai Cadangan Persediaan
  • Gain On Sale Marketable Securities ==> Keuntungan Jual Surat Berharga
  • Gain On Sale Of Long Term Investment ==> Keuntungan Jual Fixed Asset
  • Gain Sharing System ==> Sistem Upah Premi
  • Gains And Loss Realization ==> Perkiraan Realisasi Laba Rugi
  • Gains On Realization ==> Realisasi Keuntungan
  • General Accepted Auditing Standard ==> Norma Pemeriksaan Akuntan
  • General Accounting ==> Akuntansi Umum
  • General Agent ==> Agen Umum
  • General And Adminstrative Expense ==> Biaya Umum Dan Administrasi
  • General Assigment ==> Penegasan Umum
  • General Audit ==> Pemeriksaan Umum
  • General Control ==> Pengendalian Umum
  • General Creditors ==> Kreditur Umum
  • General Examination ==> Pemeriksaan Umum
  • General Expense ==> Biaya Umum
  • General Fund ==> Dana Umum
  • General Journal ==> Jurnal Umum
  • General Journal Entry ==> Pos Jurnal Umum
  • General Ledger ==> Buku Besar Umum
  • General Operating Expense ==> Biaya Umum Operasi
  • General Purpose ==> Laporan Serba Guna
  • General Reserve ==> Cadangan Umum
  • Generally Accepted Accounting Principle ==> Prinsip Akuntansi Yang Diakui Secara Umum
  • Geograpihical Decentralization ==> Desentralisasi Geografis
  • Getting The Order ==> Mendapatkan Order
  • Gilt Edges ==> Obligasi Unggul
  • Go Public Company ==> Perusahaan Yang Menjual Saham Ke Masyarakat
  • Going Concern ==> Kesinambungan
  • Going Concern Concept ==> Konsep Kontinuitas Usaha
  • Gold Reserves ==> Cadangan Emas
  • Gold Standard ==> Standar Emas
  • Good Available For Sale ==> Barang-barang Yang Tersedia Untuk Dijual
  • Good Delivery ==> Penyerahan Sempurna
  • Goods In Process ==> Barang Dalam Proses
  • Goods In Progress ==> Barang-barang Dalam Penyelesaian
  • Government Finacial ==> Keuangan Pemerintah
  • Governmental Accounting ==> Akuntansi Pemerintah
  • Grace Period ==> Masa Tenggang
  • Gross Loss ==> Rugi Kotor
  • Gross National Product ==> Produksi Nasional Bruto
  • Gross Profit ==> Laba Kotor
  • Gross Profit Analysist ==> Analisa Laba Kotor
  • Gross Profit From Sales ==> Laba Bruto Penjualan
  • Gross Profit Method ==> Metode Laba Kotor
  • Gross Profit On Sales ==> Laba Kotor Atas Penjualan
  • Gross Profit Percentage ==> Persentase Laba Kotor
  • Gross Profit Ratio ==> Rasio Laba Kotor
  • Gross Purchases ==> Pembelian Kotor
  • Gross Salaries ==> Gaji Kotor
  • Gross Sales ==> Penjualan Kotor
  • Gross Working Capital ==> Modal Kerja Bruto
  • Group Approach ==> Pendekatan Secara Kelompok
  • Group Code ==> Kode Kelompok
  • Group Depreciation ==> Penyusutan Secara Kelompok
  • Growth Stock ==> Saham Unggul
  • Guaranteed Bond ==> Obligasi Yang Dijamin
  • Guaranteed Securities ==> Sekuritas Yang Dijamin
H
  • Hard Currency ==> Mata Uang Kuat
  • Hard Goods ==> Barang-barang Konsumsi Tahan Lama
  • Hardware ==> Perangkat Keras
  • Hash Total ==> Total Kasar/Jumlah Kotor
  • Hearing ==> Pemeriksaan
  • Heating And Lighting Expense ==> Biaya Pemanas Dan Penerangan
  • Heavy Market ==> Pasar Turun
  • Hidden Inflation ==> Inflasi Tersembunyi
  • Hidden Reserves ==> Cadangan Rahasia
  • Hidden Tax ==> Pajak Tersembunyi
  • Hire Purchase Agreement ==> Perjanjian Sewa Beli Bersyarat
  • Hiring Ticket ==> Surat Perjanjian Kerja
  • Histogram ==> Distribusi Frekuensi
  • Historical Cost ==> Biaya Historis
  • Historical Cost Accounting ==> Akuntansi Perolehan Historis
  • Historical Cost Concept ==> Konsel Biaya Historis
  • Hold Back Pay ==> Penangguhan Pembayaran Upah
  • Holding Company ==> Perseroan Induk
  • Holding Gain Or Loss ==> Penyimpangan Keuntungan dan Kerugian
  • Home Office ==> Kantor Pusat
  • Horizontal Analysis ==> Analisis Horizontal
  • Horizontal Combination ==> Kombinasi Horizontal
  • Hot Money ==> Uang Panas
  • Human Capital ==> Modal Daya Manusia
  • Human Resource Accounting ==> Akuntansi Sumber Daya Manusia
  • Hurdle Rate ==> Tingkat Batas
  • Hypothetical Sales Value Relatives ==> Harga Jual Hipotetis
I
  • Idle Capacity ==> Kapasitas Yang Tak Terpakai
  • Idle Capacity Variance Analysist ==> Analisa Penyimpangan Kapasitas yang Tak Terpakai
  • Idle Money ==> Uang Menganggur
  • Immediate Or Cancel Order ==> Amanat Sisa Batal
  • Implementation ==> Implementasi
  • Impress Account ==> Perkiraan Impres
  • Impress Petty Cash ==> Dana Kas Kecil
  • Imprest Fund System ==> Sistem Dana Tetap
  • Improper Accumulation ==> Akumulasi Pendapatan Secara Tidak Layak
  • Improvement ==> Penyempurnaan
  • Imputed Cost ==> Biaya Terkait
  • Imputed Interest ==> Bunga Terkait
  • In Active Stock ==> Saham Yang Kurang Laku
  • In Charge Accountant ==> Akuntan Penanggung Jawab
  • Incentive Taxation ==> Sistem Perpajakan Insentif
  • Income ==> Laba
  • Income After Tax ==> Laba Sesudah Pajak
  • Income Averaging ==> Peralatan Penghasilan
  • Income Bond ==> Pendapatan Obligasi
  • Income From Joint Venture ==> Laba Usaha Patungan
  • Income From Operation ==> Laba Usaha
  • Income Principle ==> Azas Pendapatan
  • Income Sharing Agreement ==> Persetujuan Pembagian Laba
  • Income Statement ==> Laporan Rugi Laba
  • Income Statement Account ==> Perkiraan Rugi Laba
  • Income Statement Approach ==> Pendekatan Laba Rugi
  • Income Statement Approach Method ==> Metode pendekatan Rugi Laba
  • Income Summary ==> Ikhtisar Rugi Laba
  • Income Tax ==> Pajak Penghasilan
  • Income Tax Method ==> Metode Pajak Penghasilan
  • Incoming Collection ==> Inkaso Masuk
  • Increasing Cost ==> Biaya Meningkat
  • Increasing Cost Industry ==> Industri dengan Biaya Meningkat
  • Incremental Cash Flow ==> Arus Uang Kas Tambahan
  • Incremental Cost ==> Biaya Tambahan
  • Incremental Cost Of Capital ==> Biaya Modal Tambahan
  • Indenture ==> Indenture
  • Independence ==> Sikap Tidak Memihak
  • Independent Accountant ==> Akuntan Independen
  • Independent Auditor ==> Auditor Independen
  • Independent Auditor Report ==> Laporan Pemeriksa Yang Bebas
  • Indirect Cost ==> Biaya Tidak Langsung
  • Indirect Departemental Expense ==> Beban Departemen Tak Langsung
  • Indirect Expense ==> Biaya 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
  • Indirect Production ==> Produksi Tidak Langsung
  • Indirect Tax ==> Pajak Tidak Langsung
  • Individual Proprietorship ==> Perusahaan Perseorangan
  • Individual Retirement Account ==> Perkiraan Pemberhentian
  • Industrial Goods ==> Barang-barang Industri
  • Industrial Revenue Bond ==> Obligasi Pendapatan Industri
  • Inflation ==> Inflasi
  • Inflation Accounting ==> Akuntansi Untuk Inflasi
  • Information ==> Informasi
  • Information System ==> Sistem Informasi
  • Inheritance Tax ==> Pajak Warisan
  • Initial Audit ==> Pemeriksaan Pertama Kali
  • Initial Inventory ==> Persediaan Awal
  • Input Tax ==> Pajak Masukan
  • Installation Cost ==> Biaya Instalasi/Pemasangan
  • Installment ==> Angsuran/ Cicilan
  • Installment Allotment ==> Alokasi Cicilan
  • Installment Bond ==> Obligasi Cicilan
  • Installment Buying ==> Pembelian Cicilan
  • Installment Contract Receivable ==> Piutang Penjualan Cicilan
  • Installment Deposit ==> Tabungan Cicilan
  • Installment Loan ==> Pinjaman Cicilan
  • Installment Method ==> Metode Cicilan
  • Installment Payable ==> Hutang Cicilan
  • Installment Sales ==> Penjualan Cicilan
  • Installment Sales Method ==> Metode Penjualan Cicilan
  • Installment Term Debt ==> Utang Jangka Menengah
  • Insurance ==> Asuransi
  • Insurance Expense General ==> Biaya Asuransi Umum
  • Insurance Expense Selling ==> Biaya Asuransi Penjualan
  • Insurance Fund ==> Dana Asuransi
  • Insurance Policy ==> Polis Asuransi
  • Insurance Premium ==> Premi Asuransi
  • Insurer ==> Perusahaan Asuransi
  • Intangible Asset ==> Aktiva Tidak Berwujud
  • Intangible Fixed Assets ==> Aktiva Tetap Tak Berwujud
  • Interchangeable Bond ==> Obligasi Yang Dapat Dipertukarkan
  • Intercompany Loans ==> Pinjaman Antar Perusahaan
  • Intercompany Sales ==> Penjualan Antar Perusahaan
  • Intercompany Transaction ==> Transaksi Antar Perusahaan
  • Interest ==> Bunga
  • Interest Bearing Note ==> Wesel Berbunga
  • Interest Bond ==> Obligasi Bunga
  • Interest Collected In Advance ==> Bunga Diterima Di Muka
  • Interest Earned ==> Pendapatan Bunga
  • Interest Expense ==> Biaya Bunga
  • Interest Factor ==> Faktor Bunga
  • Interest Income ==> Pendapatan Bunga
  • Interest On Capital ==> Bunga Modal
  • Interest Payable ==> Hutang Bunga
  • Interest Receivable ==> Piutang Bunga
  • Interim Audit ==> Pemeriksaan Sementara
  • Interim Bond ==> Obligasi Sementara
  • Interim Devidend ==> Deviden Sementara
  • Interim Financial Statement ==> Laporan Keuangan Interim
  • Interim Monthly Income Statement ==> Laporan R/L Bulanan Sementara
  • Interim Sertificate ==> Sertifikat Sementara
  • Interim Statement ==> Laporan Sementara
  • Intermediate Goods ==> Barang-barang Antara
  • Internal Audit ==> Pemeriksaan Intern
  • Internal Auditor ==> Pemeriksa Internal
  • Internal Check ==> Pemeriksaan Intern
  • Internal Control ==> Pengawasan Intern
  • Internal Control Questionary ==> Pertanyaan Pengendalian Intern
  • Internal Control System ==> Sistem Pengendalian Interen
  • Internal Event ==> Kejadian Interen
  • Internal Financing ==> Pembiayaan Intern
  • Internal Rate Of Return ==> Tingkat Hasil Pengembalian Interen
  • International Accounting ==> Akuntansi Internasional
  • International Federation Of Accountants ==> Federasi Akuntan Internasional
  • Interperiod Income Tax Allocation ==> Alokasi Pajak Penghasilan Antar Periode
  • Intrinsic Value ==> Nilai Sesungguhnya
  • Inventory ==> Persediaan
  • Inventory Analysis Report ==> Laporan Analisis Persediaan
  • Inventory Audit ==> Pemeriksaan Persediaan
  • Inventory Control ==> Pengendaliaan Persediaan
  • Inventory Control Application ==> Aplikasi Pengendalian Persediaan
  • Inventory Observation ==> Pengamatan Persediaan
  • Inventory Of Direct Material ==> Persediaan Bahan Baku Langsung
  • Inventory Of Indirect Material ==> Persediaan Bahan Baku Tidak Langsung
  • Inventory Of Material ==> Persediaan Bahan Mentah
  • Inventory Profit ==> Laba Persediaan
  • Inventory Reorder Report ==> Laporan Pemesan Kembali Persediaan
  • Inventory Subsidiary Ledger ==> Buku Tambahan Persediaan
  • Inventory Taking ==> Inventarisasi
  • Inventory Turnover ==> Perputaran Persediaan
  • Inventory Valuation ==> Penilaian Persediaan
  • Invested Capital ==> Modal Yang Diinvestasikan
  • Invested Fund ==> Dana Yang Diinvestasikan
  • Investee ==> Penerima Penanaman Modal
  • Investigation ==> Penyelidikan
  • Investment ==> Investasi
  • Investment Adviser ==> Penasihat Investasi
  • Investment Allowance ==> Bunga Modal
  • Investment Banker ==> Bankir Investasi
  • Investment Center ==> Pusat Investasi
  • Investment Company ==> Perusahaan Investasi
  • Investment Credit ==> Kredit Investasi
  • Investment Finance Corporation ==> Lembaga Perantara Penerbitan Sekuritas
  • Investment In Bill ==> Investasi Dalam Bentuk Surat Wesel
  • Investment In Bond ==> Investasi Dalam Obligasi
  • Investment In Fund ==> Investasi Dalam Dana
  • 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
  • Investment Portfolio ==> Portepel Investasi
  • Investment Tax Credit ==> Kredit Pajak Investasi
  • Investor ==> Penanam Modal
  • Invoice ==> Faktur
  • Invoice Register ==> Register Faktur Pembelian
  • Irregularity ==> Penyelewengan
  • Issued Capital Stock ==> Modal Saham Diterbitkan
  • Issued Stock ==> Saham Ditempatkan
  • Issurer ==> Emiten
J
  • Job Analysis ==> Analisis Kerja
  • Job Cost Card ==> Kartu Kalkulasi Harga Pokok Pesanan
  • Job Cost Sheet ==> Lembar Biaya Pesanan
  • Job Description ==> Uraian Tugas
  • Job Order Cost ==> Biaya Pesanan
  • Job Order Cost Sheet ==> Kartu Biaya Pesanan
  • Job Order Cost System ==> Sistem Biaya Pesanan
  • Job Order Costing ==> Sistem Harga Pokok Pesanan
  • Job Time Ticket ==> Kartu Jam Kerja
  • Joint Cost ==> Biaya Gabungan
  • Joint Cost Of Capital ==> Biaya Penggunaan Modal bersama
  • Joint Enterprise ==> Perusahaan Bersama
  • Joint Products ==> Produksi Gabungan
  • Joint Venture ==> Usaha Patungan
  • Joint Venture Books ==> Buku Buku Usaha Patungan
  • Journal ==> Buku Harian
  • Journal Entry ==> Ayat-Ayat Jurnal
  • Journal Voucher ==> Voucher Jurnal
  • Journalizing ==> Menjurnal
  • Judgment Sample ==> Sampel Pertimbangan
  • Junior Security ==> Sekuritas Junior
L
  • 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 Effisiensi Tenaga Kerja
  • Labor Efficiency Standard ==> Standar Effisiensi Tenaga Kerja
  • Labor Efficiency Variance ==> Selisih Effisiensi Tenaga Kerja
  • 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 ==> Masuk Terakhir Keluar Pertama
  • Lead Time ==> Tenggang Waktu
  • Lease ==> Sewa
  • Lease Agreement ==> Kontrak Sewa Guna
  • Lease Or Make ==> Sewa Atau Beli
  • Leasehold Improvement ==> Pengembangan Atas Leasehold
  • Leasing ==> Sewa Guna
  • Ledger ==> Buku Besar
  • Ledger Less Bookkeeping ==> Pembukuan Sistem Tembus
  • Legal Capital ==> Modal Resmi
  • Legal Entity ==> Kesatuan Hukum
  • Legal Substance ==> Metode Tanpa Buku Pembantu
  • Legal Value ==> Nilai Dasar
  • Lessee ==> Penyewa
  • Lessor ==> Pihak Yang Menyewakan Guna Barang
  • Letter Of Comments ==> Surat Komentar
  • Letter Of Transmettal ==> Surat Penyerahan
  • Leverage Factor ==> Perbandingan Utang Terhadap Aktiva
  • Liability ==> Kewajiban
  • Liability Certificate ==> Pernyataan Berhutang
  • Liability Devidend ==> Deviden Hutang
  • Liability Reserve ==> Cadangan Hutang
  • Licence ==> Lisensi
  • LIFO ==> Last In First Out
  • Lightwater & Telp Expense ==> Beban Listrik Air & Telepon
  • LILIFO ==> Lieftinck Last In First Out
  • Limitation Of Financial Statement ==> Keterbatasan Laporan Keuangan
  • Limited Company ==> Perseroan Terbatas
  • Limited Liability ==> Kewajiban Terbatas
  • Limited Life ==> Waktunya Terbatas
  • Limited Order ==> Pesanan Terbatas
  • Limited Partner ==> Sekutu Komanditer
  • Limited Partnership ==> Persekutuan Komanditer
  • Line Authority ==> Wewenang Garis
  • Line Manager ==> Manajer Lini
  • Liquid Asset ==> Aktiva Liquid
  • Liquid Capital ==> Modal Lancar
  • Liquid Deviciency ==> Devisiensi Likuid
  • Liquidating Devidend ==> Deviden Likuidasi
  • Liquidation ==> Likuidasi
  • Liquidation Value ==> Nilai Likuidasi
  • Liquidity ==> Kemampuan Bayar Hutang Jangka Pendek/Likuiditas
  • Liquidity Analysis ==> Analisis Likuiditas
  • Liquidity Preverence ==> Preferensi Likuiditas
  • Liquidity Ratio ==> Rasio Likuiditas
  • Listed Securities ==> Efek-efek Terdaftar
  • Loan ==> Pinjaman
  • Loan Capital ==> Modal Pinjaman
  • Loan Fund ==> Dana Pinjaman
  • Loan Value ==> Nilai Pinjaman
  • Long From Report ==> Laporan Akuntan Bentuk Panjang
  • Long Run Proof ==> Pengecekan Jangka Panjang
  • Long Run Report ==> Laporan Bentuk Panjang
  • Long Term Asset ==> Aktiva Jangka Panjang
  • Long Term Debt ==> Hutang Jangka Panjang
  • Long Term Debts To Equity Ratio ==> Rasio Utang Jangka Panjang Terhadap Modal Sendiri
  • Long Term Investment ==> Investasi Jangka Panjang
  • Long Term Investment In Stock ==> Investasi Jangka Panjang Dalam Saham
  • 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 Persedian
  • Loss On Reppossessions ==> Rugi Penarikan Kembali
  • Loss On Sale Of Invesment ==> 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
  • Lumpsump Purchase ==> Pembelian Secara Bulat
  • Luxury Tax ==> Pajak Barang Mewah
M
  • Machine ==> Mesin
  • Machine Hour Cost ==> Biaya Mesin Per Jam
  • Machine Kept Columnal Journal ==> Jurnal Berkolom Dengan Mesin
  • Made Work ==> Pekerjaan Buatan
  • Main Product ==> Produk Utama
  • Maintenance ==> Perawatan
  • Maintenance Cost ==> Biaya Pemeliharaan
  • Maintenance Department Budget ==> Anggaran Departemen Pemeliharaan
  • Maintenance Expense ==> Biaya Pemeliharaan
  • Make Or Buy Decision ==> Keputusan Buat Atau Beli
  • Make Up Wages ==> Upah Tambahan
  • Man Power ==> Tenaga Manusia
  • Management ==> Manajemen
  • Management Accounting ==> Akuntansi Manajemen
  • Management Advisory Service ==> Pelayanan Konsultasi Perusahaan
  • Management Audit ==> Pemeriksaan Manajemen
  • Management By Exception ==> Manajemen Dengan Pengecualian
  • Management Information System ==> Sistem Informasi Manajemen
  • Management Of Earnings ==> Manajemen Pendapatan
  • Managerial Accounting ==> Akuntansi Manajerial
  • Manipulation ==> Manipulasi
  • Manufacture ==> Pabrik
  • Manufacturing Company ==> Perusahaan Pabrikasi
  • Manufacturing Cost ==> Biaya Pabrikasi
  • Manufacturing Firm ==> Perusahaan Industri
  • Manufacturing Margin ==> Marjin Produksi
  • Manufacturing Overhead ==> Overhead Pabrik
  • Manufacturing Statement ==> Laporan Produksi
  • Manufacturing Summary ==> Ikhtisar Produksi
  • Margin Account ==> Perhitungan Keuntungan Sisa
  • Margin Call ==> Permintaan Tambahan
  • Margin Profit On Sales ==> Marjin Laba Penjualan
  • Marginal Business ==> Perusahaan Marjinal
  • Marginal Cost ==> Biaya Marjinal
  • Marginal Labor ==> Buruh Dengan Hasil Marjinal
  • Marginal Product ==> Produk Marjinal
  • Marginal Revenue ==> Pendapatan Marjinal
  • Mark Down ==> Penurunan Harga
  • Mark Down Cancellation ==> Pembatalan Pengurangan Harga
  • Mark Up ==> Kenaikan Harga
  • Markdown Cancellation ==> Pembatalan Penurunan Harga
  • Market ==> Pasar
  • Market Analysis ==> Analisis Pasar
  • Market Analyst ==> Analis Pasar
  • Market Discretion Order ==> Amanat Pasar Terbaik
  • Market Model ==> Model Pasar
  • Market Planning ==> Perencanaan Pasar
  • Market Price ==> Harga Pasar
  • Market Rate ==> Harga Pasar
  • Market Research ==> Penelitian Pasar
  • Market Risk ==> Resiko Pasar
  • Market Value ==> NIlai Pasar
  • Market Value At Split Off ==> Harga Jual Pada Titik Pisah
  • Market Value Of Rights ==> Harga Pasar Hak Beli Saham
  • Market Value Of Stock Ex Right ==> Harga Pasar Saham Tanpa Hak Beli Saham
  • Marketable Securities ==> Surat Berharga
  • Marketing ==> Pemasaran
  • Marketing Cost Analyst ==> Analisis Biaya Marketing
  • Marketing Department ==> Departemen Pemasaran
  • Marketing Expense ==> Biaya Pemasaran
  • Markup Cancellation ==> Pembatalan Kenaikan Harga
  • Mass Production ==> Produksi Masal
  • Master Agreement ==> Perjanjian Induk
  • Master Budget ==> Bujet Induk
  • Master File ==> Berkas Induk
  • Matching ==> Sesuai
  • Matching Concept ==> Konsep Pembebanan
  • Matching Cost With Revenue ==> Penetapan Pendapatan Dan Biaya
  • Material ==> Bahan Baku
  • Material Account ==> Perkiraan Bahan Baku
  • Material Available For Use ==> Bahan Siap Dipakai
  • Material Control ==> Pengawasan Bahan Baku
  • Material Cost ==> Biaya Bahan Baku
  • Material In Process ==> Bahan Baku Dalam Proses
  • Material In Transit ==> Bahan Dalam Perjalanan
  • Material Ledger ==> Buku Besar Bahan Baku
  • Material Ledger Card ==> Kartu Bahan Baku
  • Material Managemenet ==> Management Bahan baku
  • Material Mix Variance ==> Selisih Komposisi Bahan
  • Material Price Variance ==> Penyimpangan Harga Bahan Baku
  • Material Quantity Standard ==> Standar Kuantitas Bahan Baku
  • Material Quantity Variance ==> Selisih Kuantitas Bahan
  • Material Schedule ==> Jadwal Bahan
  • Material Usage Price Variance ==> Selisih Harga Pemakaian Bahan
  • Material Yield Variance ==> Selisih Hasil Bahan
  • Materiality ==> Besar Kecil Nilai
  • Materiality Concept ==> Konsep Keberartian
  • Materials Requisition ==> Permintaan Bahan Baku
  • Maturity ==> Jatuh Tempo
  • Maturity Basis ==> Basis Jatuh Tempo
  • Maturity Date ==> Tanggal Jatuh Tempo
  • Maturity Value ==> Nilai Jatuh Tempo
  • Maximum Capacity ==> Kapasitas Maksimum
  • Medical Expense ==> Biaya Pengobatan
  • Medium Term Loan ==> Pinjaman Jangka Menengah
  • Memorandum Of Deposit ==> Memorandum Deposito
  • Merchandise Firm ==> Perusahaan Perdagangan
  • Merchandise Inventory ==> Persediaan Barang Dagangan
  • Merchandise Inventory Turnover ==> Perputaran Persedian Barang Dagangan
  • Merchandise Shipment On Consigment ==> Pengiriman Bagian Konsinyasi
  • Merchandising Company ==> Perusahaan Dagang
  • Minimum Rate ==> Tarif Minimum
  • Minimum Wage ==> Upah Minimum
  • Minmax Method ==> Metode Maksimum Minimum
  • Minority Interest ==> Hak Minoritas
  • Miscellaneous Assets ==> Aktiva Rupa-rupa
  • Miscelleneous Expense ==> Biaya Rupa-Rupa
  • Miscelleneous General Expense ==> Biaya Umum Rupa-Rupa
  • Miscelleneous Selling Expense ==> Biaya Penjualan Rupa-Rupa
  • Misleading ==> Menyesatkan
  • Mixed Account ==> Rekening Campuran
  • Mixed Cost ==> Biaya Campuran
  • Mixed Holding Company ==> Perseroan Induk Campuran
  • Mixed Invoice ==> Faktur Campuran
  • Mixed Opinion ==> Pendapat Campuran
  • Monetary Concept ==> Konsep Moneter
  • Monetary Item ==> Pos Moneter
  • Monetary Liability ==> Kewajiban Moneter
  • Monetary Reserves ==> Cadangan Moneter
  • Monetary Unit ==> Satuan Moneter
  • Money ==> Uang
  • Morning Loan ==> Pinjaman Sehari
  • Mortgage ==> Hipotek
  • Mortgage Bond ==> Obligasi Hipotik
  • Mortgage Company ==> Perseroan Hipotek
  • Mortgage General ==> Hipotek Umum
  • Mortgage Improvement ==> Hipotek Untuk Perbaikan
  • Mortgage Payable ==> Hutang Hipotek
  • Moving Average ==> Rata-Rata Bergerak
  • Moving Average Method ==> Metode Rata-rata Bergerak
  • Multiple Correlation ==> Korelasi Ganda
  • Multiple Currency System ==> Sistem Mata Uang Berganda
  • Multiple Step ==> Langkah Bertahap
  • Multiple Step Income Statement ==> Laporan Pendapatan Bentuk Ganda
  • Municipal Bond ==> Obligasi Pemerintah Daerah
  • Mutual Company ==> Perusahaan Bersama
  • Mutual Insurance Company ==> Perusahaan Asuransi Bersama
N
  • Narrow Market ==> Pasar Terbatas
  • National Association Of Accountant ==> Asosiasi Akuntan Nasional
  • National Bank Act ==> Undang-undang Bank Nasional
  • National Bank Notes ==> Uang Kertas Bank Nasional
  • National Income ==> Pendapatan Nasional
  • Natural Bussiness Year ==> Tahun Bisnis Alami
  • Natural Loss ==> Kehilangan Alami
  • Natural Resources ==> Sumber-sumber Alam
  • Near Money ==> Aktiva Yang Segera Dapat Diuangkan
  • Negative Assurance ==> Jaminan Negatif
  • Negative Confirmation ==> Konfirmasi Negatif
  • Negative Goodwill ==> Goodwill Negatif
  • Negotiated Market ==> Pasar Murni
  • Net Asset ==> Aktiva Bersih
  • Net Book Value ==> Nilai Buku Bersih
  • Net Earning ==> Pendapatan Bersih
  • Net Income ==> Pendapatan Bersih
  • Net Income After Tax ==> Laba Bersih Sesudah Pajak
  • Net Income Before Tax & Interest ==> Laba Bersih Sebelum Pajak & Bunga
  • Net Income From Operation ==> Laba Bersih Dari Kegiatan Operasi
  • Net Issue ==> Emisi Baru
  • Net Loss ==> Kerugian Bersih
  • Net Markdown ==> Penurunan Harga Netto
  • Net Markup ==> Kenaikan Harga Netto
  • Net Method ==> Metode Bersih
  • Net Monetary Asset ==> Aktiva Moneter
  • Net Of Tax Tax Effect ==> Bersih Dari Pengaruh Pajak
  • Net Pay ==> Upah Bersih
  • Net Payment ==> Pembayaran Bersih
  • Net Present Value ==> Nilai Bersih Sekarang
  • Net Profit ==> Laba Bersih
  • Net Purchase ==> Pembelian Bersih
  • Net Realizable Value ==> Nilai Bersih Yang Dapat Direalisasi
  • Net Sales ==> Penjualan Bersih
  • Net Working Capital ==> Modal Kerja Bersih
  • Net Worth ==> Kekayaan Bersih
  • Net Worth To Debt Ratio ==> Rasio Modal Sendiri Terhadap Utang
  • Night Shift ==> Regu Malam
  • No Opinion ==> Penolakan Pemberian Pendapat
  • Nominal Account ==> Perkiraan Nominal
  • Nominal Capital ==> Modal Nominal
  • Nominal Cost ==> Biaya Nominal
  • Nominal Cummulative Preferred Stock ==> Saham Preferen Non Kumulatif
  • Nominal Interest Rate ==> Tingkat Bunga Nominal
  • Nominal Value ==> Nilai Nominal
  • Non Bussiness Expense ==> Bukan Biaya Usaha
  • Non Cash Items ==> Bukan Item Kas
  • Non Current Asset ==> Aktiva Tidak Lancar
  • Non Current Liability ==> Bukan Hutang Jangka Pendek
  • Non Financial Record ==> Catatan Bukan Keuangan
  • Non Fixed Asset ==> Bukan Harta Tetap
  • Non Interest Bearing Note ==> Wesel Tanpa Bunga
  • Non Monetary Assets ==> Aktiva Bukan Aset
  • Non Monetary Item ==> Pos Bukan Moneter
  • Non Operating Expenses ==> Beban-beban Non Operasional
  • Non Operating Revenue ==> Pendapatan Non Operasional
  • Non Participating Preferred Stock ==> Saham Preferen Non Patisipasi
  • Non Profit Corporation ==> Perusahaan Sosial
  • Non Profit Organization ==> Organisasi Yang Tidak Mencari Laba
  • Non Recurring Cost ==> Biaya Tidak Berulang
  • Non Supficient Fund Check ==> Cek Kosong
  • Non Voting Stock ==> Saham Diam
  • Non Working Capital ==> Bukan Modal Kerja
  • Nopar Stock ==> Saham Tanpa Nilai Nominal
  • Normal Balance ==> Saldo Normal
  • Normal Capacity ==> Kapasitas Normal
  • Normal Distribution ==> Distribusi Normal
  • Normal Goods ==> Barang Normal
  • Normal Price ==> Harga Normal
  • Normal Return ==> Pengembalian Normal
  • Normal Working Capital ==> Modal Kerja
  • Not Sufficient Fund ==> Dana Tidak Cukup
  • Note ==> Wesel
  • Note Payable ==> Wesel bayar
  • Note Receivable ==> Wesel Tagih
  • Notes Receivable Discounted ==> Wesel Tagih Yang Didiskontokan
  • Notes To Financial Statement ==> Catatan atas Laporan Keuangan
  • Notice Of Employment ==> Surat Perjanjian Kerja
O
  • Object Classification ==> Klasifikasi Objek
  • Objectivity ==> Objektivitas
  • Obligations ==> Obligasi
  • Observation Of Inventory Taking ==> Pengamatan Perhitungan Persediaan
  • Obsolescence ==> Keusangan
  • Occupancy Cost ==> Biaya Pendiaman/Penempatan
  • Off Balance Sheet Financing ==> Pembelanjaan Diluar Neraca
  • Off Balance Sheet Transaction ==> Transaksi Di Luar Neraca
  • Off Board ==> Transaksi Langsung
  • Offer ==> Penawaran
  • Offer Price ==> Harga Penawaran
  • Office ==> Kantor
  • Office Equipment ==> Peralatan kantor
  • Office Insurance Expense ==> Beban Asuransi Kantor
  • Office Maintenance Expense ==> Beban Pemeliharaan Kantor
  • Office Management ==> Manajemen Perkantoran
  • Office Salaries Expense ==> Biaya Gaji Bagian Kantor
  • Office Suplies Expense ==> Biaya Perlengkapan Kantor
  • Office Supplies ==> Perlengkapan Kantor
  • Office Supplies Expense ==> Beban Kebutuhan Kantor
  • Official Quotation Rate ==> Daftar Kurs Resmi
  • Offset Account ==> Rekening Lawan
  • Old Age Insurance ==> Jaminan Hari Tua
  • Oligopoly ==> Oligopoli
  • On Account ==> Pembayaran Angsuran
  • On Balance Sheet Transaction ==> Transaksi Nyata
  • One Time Voucher Prosedures ==> Prosedur Pembuatan Voucher Sekaligus
  • One Write System ==> Sistem Sekali Tulis
  • Open Account ==> Rekening Perkiraan Terbuka
  • Open Book Account ==> Rekening Perkiraan Buku Terbuka
  • Open Check ==> Cek Terbuka
  • Open Corporation ==> Perusahaan Berpotensi Luas
  • Open Item Statement ==> Surat Pernyataan Elemen-Elemen Terbuka
  • Open Order ==> Amanat Tanpa Batas Waktu
  • Open Stock ==> Stok Tersedia
  • Opening Assets ==> Aktiva Yang Terlihat Operasi
  • Opening Entry ==> Ayat-ayat Pembukaan
  • Opening Price ==> Harga Perkenalan
  • Operating Assets ==> Aktiva/Modal Operasi
  • Operating Budget ==> Bujet Operasi
  • Operating Cycle ==> Siklus Operasional
  • Operating Expense ==> Biaya Usaha
  • Operating Income ==> Hasil Usaha
  • Operating Lease ==> Lease Operasi
  • Operating Leverage ==> Leverage Operasi
  • Operating Period ==> Periode Operasi
  • Operating Ratio ==> Rasio Operasi
  • Operating Research ==> Penelitian Operasional
  • Operating Revenues ==> Pendapatan-pendapat Operasional
  • Operating Sales Budget ==> Anggaran Operasional Penjualan
  • Operating Statement ==> Pernyataan Operasi
  • Operating Transactions ==> Transaksi Operasionil
  • Opinion ==> Pendapat
  • Opportunity Cost ==> Biaya Kesempatan
  • Option Right ==> Hak Opsi
  • Optional Bond ==> Obligasi Opsional
  • Optional Devidend ==> Deviden Opsional
  • Order ==> Permintaan
  • Order Item List ==> Daftar Permintaan Barang
  • Ordering Cost ==> Biaya Pesanan
  • Ordinary Repair ==> Reparasi Biasa
  • Ordinary Shares ==> Saham Biasa
  • Organization ==> Organisasi
  • Organization Chart ==> Struktur Organisasi
  • Organization Cost ==> Biaya Organisasi
  • Organized Exchanges ==> Bursa-bursa Efek Resmi
  • Original Cost ==> Biaya Orisinil
  • Other Asset ==> Harta Lain-Lain
  • Other Current Asset ==> Harta Lancar Lainnya
  • Other Current Liabilities ==> Hutang Lancar Lainnya
  • Other Expense ==> Biaya Lain-Lain
  • Other Fixed Asset ==> Harta Tetap Lainnya
  • Other General Expense ==> Biaya Umum Lainnya
  • Other Income ==> Pendapatan Lain-Lain
  • Other Longterm Liabilities ==> Hutang Jangka Panjang Lainnya
  • Other Revenue ==> Pendapatan Lain-Lain
  • Other Selling Expense ==> Biaya Penjualan Lainnya
  • Out Of Pocket Cost ==> Biaya Kantong Sendiri
  • Out Of Pocket Expense ==> Beban Dari Saku Sendiri
  • Out Of Stock ==> Tidak Ada Dalam Persediaan
  • Out Tax ==> Pajak Keluaran
  • Outlay ==> Pengeluaran
  • Output Method ==> Metode Output
  • Outside Broker ==> Broker Luar
  • Outstanding Bond ==> Obligasi Dalam Peredaran
  • Outstanding Check ==> Cek Beredar
  • Outstanding Securities ==> Sekuritas Dalam Peredaran
  • Outstanding Stock ==> Saham Yang Beredar
  • Over Applied Factory Overhead ==> Kelebihan Aplikasi Overhead Pabrik
  • Over Capitalization ==> Kapitalisasi Berlebihan
  • Over The Counter Sales ==> Penjualan Tunai
  • Overall Cost Of Capital ==> Biaya Penggunaan Modal Rata-rata
  • Overall Opinion ==> Pendapat Menyeluruh
  • Overbought ==> Pembelian Berlebihan
  • Overdraft ==> Kelebihan Penarikan
  • Overdraft Application Rate ==> Tarif Pembebanan Overhead
  • Overdraft Budget Variance ==> Selisih Anggaran Overhead
  • Overdraft Rate ==> Tarif Overhead
  • Overdraft Spending Variance ==> Selisih Pengeluaran Overhead
  • Overdraft System ==> Sistem Kelebihan Penarikan
  • Overissue ==> Emisi Lebih
  • Oversold ==> Penjualan Berlebihan
  • Overstated ==> Terlalu Tinggi
  • Overtime ==> Lembur
  • Overtime Premium ==> Premi Lembur
  • Owners Equity ==> Modal Pemilik
  • Owners Risk ==> Resiko Pemilik
  • Ownership ==> Hak Milik
  • Ownership Right ==> Hak Pemilik Perusahaan
P
  • Packing Slip ==> Tembusan Barang
  • Paid In Capital ==> Modal Yang Disetor
  • Paid In Surplus ==> Agio Saham
  • Paid Up Stock ==> Saham Yang Disetor Penuh
  • Paid Voucher File ==> Untuk Voucher Dibayar
  • Paper Profit ==> Laba Di Atas Kertas
  • Par Stock ==> Saham Yang Punya Nilai
  • Par Value ==> Nilai Nominal
  • Par Value Stock ==> Saham Dengan Nilai Nominal
  • Parallel Operation ==> Operasi Sejajar
  • Parent Company ==> Perusahaan Induk
  • Part Paid Stock ==> Saham Belum Lunas
  • Participating Bond ==> Obligasi Partisipasi
  • Participating Preferred Stock ==> Saham Preferen Partisipasi
  • Partner ==> Sekutu
  • Partner In Charge ==> Partner Utama
  • Partners Interest ==> Kepentingan Sekutu
  • Partnership ==> Persekutuan
  • Passive Bond ==> Obligasi Pasif
  • Past Devidend ==> Deviden Yang Terlewatkan
  • Past Service Cost ==> Biaya Jasa Masa Lalu
  • Patent ==> Paten
  • Pawn Broker ==> Pemilik Rumah Gadai
  • Payable ==> Hutang
  • Payable Date ==> Tanggal Pembayaran
  • Payable To Bearer ==> Dapat Dibayar Kepada Pembawa
  • Payable To Defaulting Subsouder ==> Utang Kepada Pemesan Saham
  • Payback Method ==> Metode Pengembalian
  • Payback Period ==> Masa Pengembalian
  • Payer ==> Yang Membayar
  • Payment ==> Pembayaran
  • Payment Bill ==> Wesel Tunai
  • Payout Ratio ==> Rasio Pembayaran Deviden
  • Payroll ==> Gaji
  • Payroll Application ==> Aplikasi Gaji dan Upah
  • Payroll Cost ==> Biaya Gaji dan Upah
  • Payroll Department ==> Departemen Penggajian
  • Payroll Journal ==> Jurnal Gaji
  • Payroll Register ==> Register Gaji dan Upah
  • Payroll Sheet ==> Daftar Gaji
  • Payroll System ==> Sistem Penggajian
  • Payroll Tax ==> Pajak Penghasilan
  • Peak Demand Capacity ==> Kapasitas Permintaan Maksimum
  • Pen And Ink Method ==> Metode Tangan
  • Pen Kept Columnar Journal ==> Jurnal Berkolom Dengan Tangan
  • Pen Kept Worksheet ==> Daftar Berkolom Dengan Tangan
  • Pencil Footing ==> Hasil Penjumlahan
  • Pension Cost ==> Biaya Pensiun
  • Pension Fund ==> Dana Pensiun
  • Pension Plan ==> Rencana Pensiun
  • Percentage ==> Persentase
  • Percentage Completion Method ==> Metode Persentase Penyelesaian Kembali
  • Percentage Depletion ==> Deplesi Persentase
  • Percentage Of Completion Method ==> Metode Persentase Penyelesaian
  • Percentage Of Contract Completion Method ==> Metode Persentase Penyelesaian Kontrak
  • Perdiem ==> Persatuan Waktu
  • Perferred Stockholder ==> Pemegang Saham Istimewa
  • Performance Audit ==> Audit Daya Guna
  • Performance Report ==> Laporan Pelaksanaan
  • Performance Test ==> Uji Prestasi
  • Periodic Budget ==> Anggaran Secara Periodik
  • Periodic Cost ==> Biaya Periodik
  • Periodic Inventory Method ==> Metode Persediaan Periodik
  • Periodic Inventory System ==> Sistem Persediaan Berkala
  • Periodic Method ==> Metode Berkala
  • Periodic Report ==> Laporan Berkala
  • Periodicity ==> Periode Akuntansi
  • Periodicity Concept ==> Konsep Periodisitas
  • Permanent Differences ==> Perbedaan Permanen
  • Permanent File ==> Berkas Tetap
  • Permanent Transaction File ==> Berkas Transaksi Permanen
  • Permanent Working Capital ==> Modal Kerja Permanen
  • Perpetual Inventory Method ==> Metode Persediaan Terus-menerus
  • Perpetual Inventory System ==> Sistem Persediaan Terus-menerus
  • Personal Account ==> Rekening Pribadi
  • Personal Department ==> Departemen Personalia
  • Personal Financial Statement ==> Laporan Keuangan Pribadi
  • Personal Property ==> Harta Tidak Bergerak Pribadi
  • Personal Property Tax ==> Pajak Bumi dan Bangunan
  • Petty Cash ==> Kas Kecil
  • Petty Cash Fund ==> Dana Kas Kecil
  • Petty Cash Record ==> Catatan Kas Kecil
  • Petty Cash Voucher ==> Bukti-bukti Kas Kecil
  • Physical Delivery ==> Penyerahan Fisik
  • Physical Examination ==> Uji Secara Fisik
  • Physical Inventory ==> Persediaan Fisik
  • Physical Inventory Method ==> Metode Persediaan Fisik
  • Piecemeal Opinion ==> Pendapatan sepotong-sepotong
  • Planning ==> Perencanaan
  • Planning and Control ==> Perencanaan dan Pengawasan
  • Planning Budget ==> Anggaran Perencanaan
  • Plant And Equipment ==> Pabrik dan Peralatan
  • Plant And Equipment Subsidiary Ledger ==> Buku Besar Tambahan Aktiva Tetap
  • Plant And Machine Control ==> Pengawasan Mesin dan Pabrik
  • Plant Assets ==> Aktiva Tetap
  • Plant Capacity ==> Kapasitas Pabrik
  • Plant Expansion Fund ==> Dana Perluasan Pabrik
  • Pledging Of Account Receivable ==> Penjaminan Piutang Dagang
  • Polling Of Interest ==> Penyatuan Kepentingan
  • Polling Of Interest Method ==> Metode Penyatuan Kepentingan
  • Positive Confirmation ==> Konfirmasi Positif
  • Post Closing Trial Balance ==> Neraca Saldo Setelah Penutupan
  • Post Dated Checks ==> Cek Mundur
  • Posting ==> Memasukkan Jurnal Ke Buku Besar
  • Posting Reference ==> Petunjuk Posting
  • Postulat ==> Dalil
  • Potensial Working Capital ==> Modal Kerja Potensial
  • Pra Operating Cost ==> Biaya Pendahuluan Untuk Usaha
  • Pratical Capacity ==> Kapasitas Praktis
  • Predetermined Cost ==> Biaya Ditentukan Dimuka
  • Predetermined Factory Overhead ==> Biaya Overhead Pabrik Yang Ditentukan Lebih Dahulu
  • Predetermined Rate ==> Tarif Dimuka
  • Preemptive Right ==> Hak Prioritas
  • Preferred As To Dividends ==> Hak Utama Terhadap Deviden
  • Preferred Creditor ==> Kreditur Preferen
  • Preferred Stock ==> Saham Preferen/Saham Istimewa
  • Premium ==> Agio
  • Premium On Bond Payable ==> Premi Atas Hutang Obligasi
  • Premium On Common Stock ==> Premi Saham Biasa
  • Premium On Preferred Stock ==> Premi Saham Preferen
  • Premium On Stock ==> Agio Saham
  • Prepaid Advertising ==> Iklan Dibayar Dimuka
  • Prepaid Delivery Charges ==> Ongkos Angkut Yang Dibayar Dimuka
  • Prepaid Expense ==> Biaya Dibayar Dimuka
  • Prepaid Insurance ==> Asuransi Dibayar Dimuka
  • Prepaid Insurance Expense ==> Beban Asuransi Yang Dibayar Dimuka
  • Prepaid Interest Expense ==> Beban Bunga Yang Dibayar Dimuka
  • Prepaid Rent ==> Sewa Dibayar Dimuka
  • Prepaid Rent Expense ==> Beban Sewa Yang Dibayar Dimuka
  • Prepaid Transportation ==> Ongkos Transpot Yang Dibayar Dimuka
  • Prepayment ==> Pembayaran Dimuka
  • Prepered Stock ==> Modal Saham Preferen
  • Present Value ==> Nilai Sekarang
  • Present Value Analysis ==> Analisis Nilai Tunai
  • Present Value Of Annuity ==> Nilai Sekarang Anuited
  • Present Value Table ==> Tabel Nilai Tunai
  • Presentation ==> Penyajian
  • Price Earnings Ratio ==> Rasio Harga Laba
  • Price Index ==> Indeks Harga
  • Price Level Adjusted Financial Statement ==> Laporan Keuangan Yang Telah Disesuaikan
  • Price Level Adjustment ==> Penyesuaian Tingkat Harga
  • Price Level Change ==> Perubahan Tingkat Harga
  • Price Level Gains Or Losses ==> Keuntungan Atau Kerugian Dari Tingkat Harga
  • Primary Earning Per Share ==> Laba Per Lembar Saham Primer
  • Primary Market ==> Pasar Primer
  • Primary Working Capital ==> Modal Kerja Primer
  • Prime Cost ==> Biaya Material + Biaya Buruh
  • Prime Rate ==> Tingkat Bunga Utama
  • Principal Auditor ==> Pemeriksa Utama
  • Principal Of Note ==> Nilai Nominal Wesel
  • Prior Period Adjusment ==> Koreksi Periode Lalu
  • Prior Preferred Stock ==> Saham Preferen Utama
  • Priority ==> Prioritas
  • Private Companies Practice Section ==> Seksi Praktek Perusahaan Perseorangan
  • Private Offering ==> Emisi Terbatas
  • Privately Held Company ==> Perusahaan Tertutup
  • Procedure ==> Prosedur
  • Proceed ==> Hasil
  • Proceeds Of Bond Issue ==> Hasil Jual Penerbitan Obligasi
  • Process Cost Accounting ==> Akuntansi Biaya dan Harga Pokok Proses
  • Process Cost System ==> Sistem Kalkulasi Harga Pokok Proses
  • Processing Cost ==> Biaya Proses
  • Procurement Cost ==> Biaya Pesanan
  • Product Cost ==> Harga Pokok Produksi
  • Product Line ==> Lini Produk
  • Product Line Reporting ==> Laporan Jenis Produksi
  • Production Method ==> Metode Produksi
  • Productive Output Method ==> Metode Hasil Produksi
  • Profesional Fess ==> Pendapatan Profesional
  • Profesional Judgement ==> Pertimbangan Profesionil
  • Profit ==> Laba
  • Profit & Loss Statement ==> Rekening Rugi & Laba
  • Profit Decentralization ==> Desentralisasi Laba
  • Profit Margin ==> Marjin Laba
  • Profit Planning ==> Perencanaan Laba
  • Profit Sharing ==> Pembagian Laba
  • Profit Sharing Bond ==> Obligasi Bagi Hasil
  • Profit Taking ==> Jual Spekulasi
  • Profit Volume Ratio ==> Perbandingan Laba Dan Volume
  • Profitability ==> Kemampuan Memperoleh Laba
  • Proforma ==> Proyeksi
  • Proforma Statement ==> Laporan Proforma
  • Progess Billing To Customer ==> Harga Kontrak Yang Difakturkan
  • Program Budget ==> Anggaran Program
  • Program Cost ==> Biaya Yang Telah Diprogram
  • Program Of Priorities ==> Program Prioritas
  • Progressive Tax ==> Pajak Progresif
  • Project Proposal List ==> Daftar Usulan Proyek
  • Promissory Note ==> Surat Ijin Untuk Membayar
  • Promotion Allowance ==> Tunjangan Untuk Promosi
  • Proof Shett ==> Lembaran Pembuktian
  • Property ==> Kekayaan
  • Property Devidend ==> Deviden Dalam Bentuk Harta atau Barang
  • Property Ratio ==> Rasio Antara Modal Pemilik dan Harta Total
  • Property Tax ==> Pajak Atas Properti
  • Proprietorship ==> Perusahaan Perseorangan
  • Provision ==> Propinsi
  • Provision For Bad Debts ==> Provisi Piutang Ragu-ragu
  • Provision For Depreciation ==> Provisi Penyusutan
  • Provision For Doubtful Accounts ==> Provisi Piutang Ragu-ragu
  • Provision For Income Taxes ==> Provisi Pajak Penghasilan
  • Provision For Uncollectibele Accounts ==> Provisi Piutang Tidak Tertagih
  • Proxy ==> Surat Kuasa Untuk Berbuat Sesuatu
  • Proxy Statement ==> Surat Kuasa
  • Public Accountant ==> Akuntan Publik
  • Public Accounting ==> Akuntansi Umum
  • Public Enterprise ==> Perusahaan Yang Menjual Saham Pada Publik
  • Public Offering ==> Penawaran Kepada Publik
  • Publik Interest Accounting ==> Akuntansi Bagi Kepentingan Umum
  • Punched Card ==> Kartu Pembuktian
  • Purchase ==> Pembelian
  • Purchase Account ==> Perkiraan Pembelian
  • Purchase Discount ==> Potongan Pembelian
  • Purchase Discount Account ==> Perkiraan Diskon Pembelian
  • Purchase Invoice ==> Faktur Pembelian
  • Purchase Journal ==> Buku Harian Pembelian
  • Purchase Method ==> Metode Pembelian
  • Purchase Of Merchandise ==> Pembelian Barang Dagangan
  • Purchase Order ==> Pesanan Pembelian
  • Purchase Requisition ==> Permintaan Pembelian
  • Purchase Return ==> Pembelian Yang Dikembalikan
  • Purchase Return And Allowance ==> Retur dan Potongan Pembelian
  • Purchasing Power ==> Kemampuan Beli
  • Purchasing Power Risk ==> Resiko Daya Beli
  • Purchasing Procedure ==> Prosedur Pembelian
Q
  • Qualified Audit Report ==> Laporan Audit Wajar Bersyarat
  • Qualified Opinion ==> Pendapatan Wajar Tanpa Syarat
  • Quality Control ==> Pengendalian Mutu
  • Quantity Discount ==> Diskon Kualitas
  • Quantity Variance ==> Selisih Kuantitas
  • Quick Asset ==> Aktiva Cepat
  • Quick Ratio ==> Rasio Aktiva Tunai
  • Quick Theory ==> Teori Antrian
  • Quoted Company ==> Perusahaan Terdaftar
R
  • R & D Cost ==> Biaya Riset Dan Pengembangan
  • Ranking Investment Proposals ==> Usulan Urutan Investasi
  • Rate ==> Tarif, Tingkat Harga
  • Rate Base ==> Daftar Tarif
  • Rate Earned On Common Stockholders Equity ==> Rentabilitas Saham-saham Biasa
  • Rate Earned On Stockholders Equity ==> Rentabilitas Modal Saham
  • Rate Earned On Total Assets ==> Rentabilitas Total Aktiva
  • Rate Of Return ==> Tingkat Pengembalian
  • Rate Of Return On Common Stockholders Equity ==> Rentabilitas Saham Biasa
  • Rate Of Return On Fixed Assets ==> Rentabilitas Dari Total Aktiva Tetap
  • Rate Of Return On Investment ==> Rentabilitas Investasi
  • Rate Of Return On Net Worth ==> Rentabilitas Modal Sendiri
  • Rate Of Stock Turnover ==> Tingkat Perputaran Persediaan
  • Rate Variance ==> Penyimpangan Tingkat Upah
  • Ratio ==> Rasio
  • Ratio Analysis ==> Analisis Perbandingan
  • Ratio Of Plant Asset To Longtermliability ==> Perbandingan Harta Tetap Dengan Hutang Jangka Panjang
  • Raw Material ==> Bahan Mentah
  • Raw Material Inventory ==> Persediaan Barang Mentah
  • Raw Material Price Variances ==> Penyimpangan Harga Bahan Mentah
  • Raw Material Usage Variance ==> Penyimpangan Penggunaan Bahan Mentah
  • Real Account ==> Perkiraan Nyata
  • Real Income ==> Penghasilan Nyata
  • Real Property ==> Harta Nyata Tidak Bergerak
  • Realization Gain Or Loss ==> Keuntungan Atau Kerugian Yang Direalisasi
  • Realized Gross Profit On Installment Sales ==> Realisasi Laba Kotor
  • Rearrangement ==> Penyusunan Kembali
  • Rebate ==> Potongan Harga
  • Receipt ==> Tanda Terima
  • Receivable ==> Piutang
  • Receivable Collection Budget ==> Budget Pengumpulan Piutang
  • Receivable Write Off ==> Penghapusan Piutang
  • Receiving Report ==> Laporan Penerimaan Barang
  • Reciprocal Account ==> Perkiraan Berlawanan
  • Reciprocal Buying ==> Penjualan Timbal-balik
  • Reciprocal Selling ==> Penjualan Timbal-balik
  • Reclamtion ==> Reklamasi
  • Reclassification ==> Klasifikasi Ulang
  • Reconciliation ==> Rekonsiliasi
  • Record ==> Catatan
  • Recovable From Insurance Companies ==> Piutang Kepada Asuransi
  • Redemption ==> Penebusan
  • Redemption Of Bond ==> Penghentian Obligasi
  • Redemption Premium ==> Premi Penebusan
  • Redemption Price ==> Nilai Pelunasan
  • Redemption Value ==> Nilai Penarikan
  • Rediscount Rate ==> Tingkat Rediskonto
  • Reducing Balance Depreciation ==> Penyusutan Saldo Berkurang
  • Reducing Charge Method ==> Metode Beban Berkurang
  • Refference ==> Penunjuk
  • Refunding ==> Pendanaan Kembali
  • Refunding Bond ==> Obligasi Perdana
  • Refunding Bond Issue ==> Penggantian Pinjaman Obligasi
  • Refunding Issue ==> Emisi Pembaruan
  • Refunding Of Debt ==> Perpanjangan Hutang
  • Registered Bonds ==> Obligasi Yang Terdaftar
  • Registered Owner ==> Pemilik Terdaftar
  • Registration Representative ==> Wakil Terdaftar
  • Registration Statement ==> Laporan Registrasi
  • Regression Analysis ==> Analisis Regresi
  • Reinvestment Rate ==> Tingkat Reinvestasi
  • Related Party Transaction ==> Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa
  • Relevant Cost ==> Biaya Relevan
  • Relevant Range ==> Kisaran Relevan
  • Reliability ==> Dapat Dipercaya
  • Renewal Fund ==> Dana Peremajaan
  • Rent ==> Sewa
  • Rent Collected In Advance ==> Sewa Diterima Dimuka
  • Rent Earned ==> Pendapatan Sewa
  • Rent Expense ==> Beban Sewa
  • Rent Income ==> Pendapatan Sewa
  • Reorder Point ==> Titik Pesanan Kembali
  • Reorganization ==> Pembaruan Organisasi
  • Repair ==> Perbaikan
  • Repair And Maintenance Expense ==> Biaya Perbaikan Dan Pemeliharaan
  • Repeat Audit ==> Pemeriksaan Yang Berulang
  • Replacement Cost ==> Biaya Pengganti
  • Replacement Value ==> Nilai Penggantian
  • Report ==> Laporan
  • Report Form ==> Formulir Laporan
  • Report Form Balance Sheet ==> Neraca Bentuk Laporan
  • Repossessed Merchandise ==> Persediaan Penarikan Kembali
  • Representative Letter Client ==> Surat Pernyataan Langganan
  • Reproduction Cost ==> Biaya Reproduksi
  • Required Rate Of Return ==> Tingkat Pengembalian Yang Diinginkan
  • Research And Development Budget ==> Anggaran Riset Dan Pengembangan
  • Research And Development Cost ==> Biaya Penelitian dan Pengembangan
  • Reserve ==> Cadangan
  • Reserve For Bad Debts ==> Cadangan Piutang Ragu-ragu
  • Reserve For Encumbrances ==> Cadangan Pembebanan
  • Residual ==> Sisa
  • Residual Income ==> Laba Residu
  • Residual Theory Of Wages ==> Teori Upah Residu
  • Residual Value ==> Nilai Sisa
  • Resource Arrangement ==> Persetujuan Perlindungan
  • Responsibility Accounting ==> Akuntansi Pertanggung Jawaban
  • Responsibility Center ==> Pusat Pertanggung Jawab
  • Responsibility Reporting ==> Laporan Pertanggung Jawaban
  • Restated ==> Disajikan Kembali
  • Restriction Of Dividend ==> Pembatasan Deviden
  • Retail Lifo Inventory Method ==> Metode Harga Eceran
  • Retail Merchandising ==> Barang Dagang Dijual Secara Eceran
  • Retail Method ==> Metode Eceran
  • Retailer ==> Pengecer
  • Retained Earning ==> Laba Yang Ditahan
  • Retained Earning Statement ==> Laporan Laba Yang Ditahan
  • Retirement Of Bonds ==> Penarikan Obligasi
  • Retribution Fee ==> Bea Retribusi
  • Return On Investment ==> Laba Atas Investasi
  • Return On Sales ==> Laba Atas Penjualan
  • Return On Shareholders Investment ==> Pendapatan Hasil Investasi Pemegang Saham
  • Revaluation ==> Penilaian Kembali
  • Revenue ==> Pendapatan
  • Revenue Bond ==> Obligasi Pendapatan
  • Revenue Centre ==> Pusat Penghasil Laba
  • Revenue Expenditure ==> Pengeluaran Pendapatan
  • Revenue Recognition ==> Pengakuan Pendapatan
  • Reversing Entry ==> Ayat Jurnal Pembalik
  • Review Of Financial Statement ==> Tinjauan Ulang Atas Laporan Keuangan
  • Revolving Credit ==> Kredit Beruntun
  • Revolving Fund ==> Dana Beruntun
  • Revue Realization ==> Realisasi Pendapatan
  • Riel Material Inventory Turnover ==> Perputaran Persediaan Bahan Baku
  • Risk ==> Resiko
  • Risk Adjusted Discount Rates ==> Tingkat Diskonto Yang Disesuaikan Dengan Resiko
  • Risk Premium ==> Premi Resiko
  • Running Inventory ==> Pengawasan Persediaan Terus Menerus
S
  • Safe Harbor Rule ==> Aturan Perlindungan
  • Safety Stock ==> Persediaan Bersih
  • Salaries Allowance ==> Tunjangan Gaji
  • Salary ==> Gaji
  • Salary Expense ==> Beban Gaji
  • Sale Allowance ==> Potongan Penjualan
  • Sale and Purchase System ==> Sistem Penjualan dan Pembelian
  • Sale On Account ==> Penjualan Kredit
  • Sales ==> Penjualan
  • Sales Analysis ==> Analisis Penjualan
  • Sales Analysis Application ==> Aplikasi Analisis Penjualan
  • Sales and Leaseback ==> Jual dan Sewa Kembali
  • Sales and Profit by Customer Report ==> Laporan Penjualan dan Laba Menurut Langganan
  • Sales Budget ==> Anggaran Penjualan
  • Sales Discount ==> Potongan Penjualan
  • Sales Forecast ==> Prakiraan Penjualan
  • Sales Invoice ==> Faktur Penjualan
  • Sales Journal ==> Buku Harian Penjualan
  • Sales Management ==> Manajemen Penjualan
  • Sales Minimal ==> Penjualan Minimal
  • Sales Mix ==> Penjualan Campuran
  • Sales Mix Variance ==> Selisih Komposisi Penjualan
  • Sales Order ==> Order Penjualan
  • Sales Price Variance ==> Selisih Harga Penjualan
  • Sales Promotion ==> Promosi Penjualan
  • Sales Return ==> Return Penjualan
  • Sales Returns and Allowances ==> Retur dan Potongan Penjualan
  • Sales Returns and Allowances Journal ==> Buku Jurnal Retur dan Potongan Penjualan
  • Sales Salaries Expense ==> Biaya Gajian Bagian Penjualan
  • Sales Salaries Payable ==> Hutang Gaji Bagian Penjualan
  • Sales Tax ==> Pajak Penjualan
  • Sales To Working Capital Ratio ==> Rasio Penjualan Terhadap Modal Kerja
  • Sales Volume ==> Volume Penjualan
  • Salvage Value ==> Nilai Sisa
  • Sample ==> Petikan
  • Sample Risk ==> Resiko Pemeriksaan Contoh
  • Sampling For Atributes ==> Uji Petik Atribut
  • Saving ==> Tabungan
  • Scale Order ==> Amanat Skala
  • Scalp ==> Transaksi Kecil
  • Scarcity Value ==> Nilai Karena Kelangkaan
  • Schedule Of Account Payable ==> Daftar Hutang
  • Schedule Of Account Receivable ==> Daftar Piutang
  • Schedule Of Current Asset ==> Daftar Aktiva Lancar
  • Schedule Of Factory Overhead ==> Daftar Overhead Pabrik
  • Scrap Value ==> Nilai Barang Sisa
  • Seasonal Working Capital ==> Modal Kerja Musiman
  • Secondary Market ==> Pasar Sekunder
  • Secret Reserven ==> Cadangan Rahasia
  • Secured Bond ==> Obligasi Yang Dijamin
  • Securities ==> Surat-surat Berharga
  • Securities and Exchange Commision ==> Komisi Sekuritas dan Bursa
  • Security Capital ==> Modal Terjamin
  • Security Market ==> Pasar Sekuritas
  • Segment Margin ==> Laba Segmen
  • Segment Reporting ==> Pelaporan Segmen
  • Self Assessment ==> Kewajiban Menetapkan Sendiri
  • Self Insurance ==> Asuransi Diri
  • Sellers Market ==> Pasar Penjual
  • Sellers Option ==> Opsi Penjual
  • Selling and administration Expense ==> Beban Administrasi dan Penjualan
  • Selling Expense ==> Biaya Penjualan
  • Selling Group ==> Kelompok Penjual
  • Semi Variable Cost ==> Biaya Semi Berubah Ubah
  • Semifixed Cost ==> Biaya Semi Tetap
  • Senior Accountant ==> Akuntan Senior
  • Senior Security ==> Sekuritas Senior
  • Sensitivity Analysis ==> Analisis Sensitivitas
  • Separable Cost ==> Biaya Tambahan
  • Separate Entity ==> Kesatuan Usaha Khusus
  • Separation Report ==> Laporan Pemberhentian
  • Serial Bond ==> Seri Obligasi
  • Service Department ==> Biaya Pelayanan
  • Service Firm ==> Perusahaan Jasa
  • Service Hour Method ==> Metode Jam Kerja
  • Service Lease ==> Kontrak Sewa Jasa
  • Service Potential ==> Potensi Jasa
  • Set Up Cost ==> Biaya Pesanan
  • Share ==> Lembar Saham
  • Shareholder ==> Pemegang Saham
  • Shareholders Equity ==> Kekayaan Pemegang Saham
  • Shipment On Installment Sales ==> Pengiriman Barang Cicilan
  • Short Form Report ==> Laporan Akuntan Bentuk Pendek
  • Short Sale ==> Jual Kosong
  • Short Term Liabilities ==> Hutang Jangka Pendek
  • Short Term Loan ==> Pinjaman Jangka Pendek
  • Short Term Rate ==> Tingkat Bunga Jangka Pendek
  • Shrinkage ==> Penyusutan
  • Shut Down Point ==> Titik Penutupan Usaha
  • Sight Draft ==> Wesel Unjuk
  • Significance Test ==> Pengujian Signifikasi
  • Significant ==> Penting Cukup Berarti
  • Simple Average Method ==> Metode Rata-rata Sederhana
  • Simple Average Of Cost ==> Metode Rata Rata Sederhana
  • Simulation ==> Simulasi
  • Single Bookkeping ==> Tata Buku Tunggal
  • Single Entry Bookkeeping ==> Tata Buku Tunggal
  • Single Entry System ==> Sistem Pembukuan Tunggal
  • Single Proprietorship ==> Perusahaan Perseorangan
  • Single Step ==> Langkah Tunggal
  • Sinking Fund ==> Dana Perlunasan Dana Pembayaran
  • Sinking Fund Method Of Depreciation ==> Metode Penyusutan Dana Pelunasan
  • Slush Fund ==> Dana Takstis
  • Social Accounting ==> Akuntansi Sosial
  • Social Audit ==> Pemeriksaan Sosial
  • Social Benefit ==> Manfaat Sosial
  • Social Cost ==> Biaya Sosial
  • Social Impact Statement ==> Laporan Dampak Sosial
  • Social Insurance ==> Asuransi Sosial
  • Social Security ==> Jaminan Sosial
  • Social Security Tax ==> Pajak Jaminan Sosial
  • Soft Loan ==> Pinjaman Lunak
  • Sole Proprietorship ==> Perusahaan Perseorangan
  • Sound Value ==> Nilai Sehat
  • Source and Application Of Fund Statement ==> Laporan Sumber dan Penggunaan Dana
  • Source Assets ==> Sumber Aktiva
  • Source Document ==> Dokumen Sumber
  • Sources Of Fund ==> Sumber-sumber Dana
  • Special Assigment ==> Penugasan Khusus
  • Special Audit ==> Audit Khusus
  • Special Devidend ==> Deviden Khusus
  • Special Examination/Investigation ==> Pemeriksaan Khusus
  • Special Identification Method ==> Metode Identifikasi Khusus
  • Special Investigation Committee ==> Komite Penyelidikan Khusus
  • Special Journal ==> Jurnal Khusus
  • Special Ledger ==> Buku Besar Khusus
  • Special Offering ==> Penawaran Khusus
  • Special Purpose Report ==> Laporan Untuk Tujuan Khusus
  • Special Report ==> Laporan Khusus
  • Specific Identification ==> Identifikasi Khusus
  • Specified Order Of Closing ==> Metode Urutan Alokasi Yang Diatur
  • Spending Variance ==> Selisih Pengeluaran
  • Split ==> Pemecahan
  • Split Off ==> Titik Pisah
  • Spoiled Goods ==> Produk Cacat
  • Spot Bid ==> Pemusatan Tawaran
  • Spot Cash ==> Pembayaran Tunai
  • Spot Market ==> Pasar Tunai
  • Spot Price ==> Harga Tunai
  • Spot Sale ==> Penjualan Tunai
  • Spread Sheet ==> Lembar Matrik
  • Stable Unit Of Measure ==> Satuan Ukuran Stabil
  • Staff In Charge ==> Pembantu Utama
  • Standar Material Price ==> Harga Bahan Standar
  • Standar Of Reporting ==> Norma Laporan Pemeriksaan
  • Standard ==> Norma
  • Standard Cost ==> Biaya Standar
  • Standard Cost Accounting ==> Akuntansi Biaya Standar
  • Standard Cost Accounting System ==> Sistem Akuntansi Biaya Standar
  • Standard Cost Variance ==> Selisih Biaya Standar
  • Standard Costing ==> Sistem Harga Pokok Standar
  • Standard Deduction ==> Potongan Standar
  • Standard Deviation ==> Standar Deviasi
  • Standard Labor Hour ==> Jam Tenaga Kerja Standar
  • Standard Material Quantity ==> Kuantitas Bahan Standar
  • Standard Opinion ==> Opini Standar
  • Standard Price Method ==> Metode Harga Standar
  • Standard Purchase Price ==> Harga Beli Standar
  • Standard Quantity ==> Kuantitas Standar
  • Standby Cost ==> Biaya Berjaga
  • Stated Capital ==> Modal Yang Ditetapkan
  • Statement By Director ==> Surat Pernyataan Langganan
  • Statement Of Affairs ==> Laporan Kebangkrutan
  • Statement Of Assets And Liabilities ==> Laporan Aktiva dan Pasiva
  • Statement Of Capital ==> Laporan Modal
  • Statement Of Cash Flow ==> Laporan Arus Kas
  • Statement Of Cash Receipt And Disbursement ==> Laporan Penerimaan dan Pengeluaran Kas
  • Statement Of Change In Financial Position ==> Laporan Perubahan Posisi Keuangan
  • Statement Of Changes In Fund Balance ==> Laporan Perubahan Dalam Saldo Dana
  • Statement Of Changes In Retained Earnings ==> Laporan Perubahan LabaYang Ditahan
  • 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 Funds Flow ==> Laporan Arus Dana
  • Statement Of Income ==> Perhitungan Rugi Laba
  • Statement Of Liquidation ==> Laporan Likuidasi
  • Statement Of Operation ==> Laporan Hasil Operasi
  • Statement Of Owners Capital ==> Laporan Modal Pemilik
  • Statement Of Partners Capital Account ==> Laporan Perubahan Modal Para Sekutu
  • Statement Of Profit and Loss ==> Laporan Rugi Laba
  • Statement Of Realization and Liquidation ==> Laporan Realisasi dan Likuidasi
  • Statement Of Retained Earning ==> Laporan Laba Yang Ditahan
  • Statement Of Source And Application Of Fund ==> Laporan Sumber Dan Penggunaan Dana
  • Step Cost ==> Biaya Bertahap
  • Step Method ==> Metode Alokasi Bertahap
  • Step Variable Cost ==> Biaya Variabel Bertahap
  • Stock ==> Saham
  • Stock Card ==> Kartu Persediaan
  • Stock Certificate ==> Sertifikat Saham
  • Stock Convertion ==> Dana Penarikan Saham
  • Stock Devidend ==> Deviden Saham
  • Stock Exchange ==> Bursa Saham
  • Stock Exchange Activity ==> Aktifitas Bursa Saham
  • Stock Jobber ==> Pemborong Saham
  • Stock Market ==> Pasar Saham
  • Stock Option ==> Opsi Saham
  • Stock Outstanding ==> Pertukaran Saham
  • Stock Record Card ==> Kartu Catatan Persediaan
  • Stock Redemption ==> Penebusan Saham
  • Stock Redemption Fund ==> Laba Yang Dibagikan Dalam Bentuk Saham
  • Stock Right ==> Pemegang Saham
  • Stock Rights Outstanding ==> Rapat Pemegang Saham
  • Stock Split ==> Saham Yang Beredar
  • Stock Subscription ==> Pendaftaran Saham/Saham Yang Dipesan
  • Stock Turnover Ratio ==> Rasio Perputaran Persediaan
  • Stock Warrant ==> Surat Hak Beli Saham
  • Stockholder ==> Hak Beli Saham Yang Beredar/Pemegang Saham
  • Stockholder Meeting ==> Rapat Pemegang Saham
  • Stockholder Of Record ==> Pemegang Saham Terdaftar
  • Stop Loss Order ==> Amanat Pembatasan Kerugian
  • Storage Cost ==> Biaya Penyimpanan
  • Store Equipment ==> Peralatan Toko
  • Store Ledger ==> Buku Besar Pembantu Ledger
  • Store Maintenance ==> Pemeliharaan Toko
  • Store Salaries ==> Gaji Karyawan Toko
  • Store Salaries Expense ==> Beban Gaji Toko
  • Store Unit ==> Unit Penyimpanan
  • Straight Line Method ==> Metode Garis Lurus
  • Stright Line Depreciation ==> Penyusutan Garis Lurus
  • Stripped Bond ==> Obligasi Berkupon
  • Subcriber Ledger ==> Perkiraan Langganan
  • Subcription Reveivable ==> Piutang Saham Yang Dipesan
  • Subject To ==> Tergantung Pada
  • Subordinated Debenture ==> Surat Hutang Bernilai Rendah
  • Subordinated Security ==> Surat Berharga Bernilai Rendah
  • Subscribed Capital ==> Modal Yang Ditempatkan
  • Subscribed Ledger ==> Buku Besar Pembantu Bagi Para Langganan
  • Subscription Price ==> Harga Pendaftaran
  • Subscription Receivable ==> Piutang Uang Pendaftaran
  • Subsequent Events ==> Pemeriksaan Setelah Tanggal Neraca
  • Subsidiary Account ==> Perkiraan Tambahan
  • Subsidiary Company ==> Perusahaan Anak
  • Subsidiary Ledger ==> Buku Tambahan
  • Subtantif Test ==> Pengujian Subtantif
  • Successful Effort Method ==> Metode Usaha Berhasil
  • Sum Of The Years Digit Method ==> Metode Jumlah Angka Tahun
  • Sum Of The Years Digits Depreciation ==> Penyusutan Jumlah Angka Tahun
  • Summarizing ==> Peringkasan
  • Sundry Credit ==> Macam Macam Kredit
  • Sunk Cost ==> Biaya Tersembunyi
  • Supplementary Information ==> Penjelasan Tambahan
  • Supplies ==> Perlengkapan
  • Supplies Expense ==> Biaya Perlengkapan
  • Supporting Schedule ==> Daftar Tambahan
  • Surplus ==> Kelebihan
  • Surplus Profit ==> Laba Surplus
  • Suspense Account ==> Perkiraan Penundaan
  • Syndicate ==> Sindikat
  • System Analysis Report ==> Laporan Analisis Sistem
T
  • T-account ==> Perkiraan T
  • Take Or Pay Contract ==> Kontrak Ambil Atau Bayar
  • Tangible Asset ==> Harta Berwujud
  • Tangible Capital ==> Modal Berwujud
  • Tangible Fixed Assets ==> Aktiva Tetap Berwujud
  • Tangible Property ==> Harta Berwujud
  • Tax ==> Pajak
  • Tax Accounting ==> Akuntansi Perpajakan
  • Tax Benefit ==> Manfaat Pajak
  • Tax Deduction ==> Pengurangan Pajak
  • Tax Effect ==> Pengaruh Pajak
  • Tax Exempt Bond ==> Obligasi Bebas Pajak
  • Tax Invoice ==> Faktur Pajak
  • Tax Payable ==> Hutang Pajak
  • Tax Return Statement ==> Surat Pemberitahuan Pajak
  • Tax Shelter ==> Perlindungan Pajak
  • Tax Specialist ==> Spesialis Perpajakan
  • Taxable Firm ==> Pengusaha Kena Pajak
  • Taxable Income ==> Pendapat Kena Pajak
  • Taxes Expense ==> Biaya Pajak
  • Taxes Holiday ==> Pembebasan Pajak
  • Taxes Rate ==> Tarif Pajak
  • Taxes Return ==> Pajak Yang Dikembalikan
  • Tehnical Solvency ==> Likuiditas
  • Temporary Account ==> Perkiraan Sementara
  • Temporary Capital Account ==> Perkiraan Modal Sementara
  • Temporary Investment ==> Investasi Sementara
  • Temporary Proprietorship ==> Perkiraan Pemilikan Modal Sementara
  • Tender Offer ==> Penawaran Dagang
  • Term Bond ==> Obligasi Berjangka
  • Term Loan ==> Pinjaman Bersyarat
  • Term Of Payment ==> Surat Pembayaran
  • Term Of Sale ==> Syarat Penjualan
  • Terminal Bond ==> Obligasi Terminal
  • Terminal Value ==> Nilai Terminal
  • Test Of Compliance ==> Uji Ketaatan
  • The Old & New Balance Proof ==> Pengecekan Saldo Awal & Akhir
  • Theoritical Capacity ==> Kapasitas Secara Teoritis
  • Theoritical Standard ==> Standard Secara Teoritis
  • Three Variance Method ==> Metode Tiga Penyimpangan
  • Tickmarks ==> Tanda Pemeriksaan
  • Time Card ==> Kartu Catatan Waktu
  • Time Deposit ==> Deposito Berjangka
  • Time Interest Earned ==> Kelipatan Pembayaran Bunga
  • Time Report ==> Laporan Waktu
  • Time Standard ==> Standard Waktu
  • Time Ticket ==> Kartu Catatan Waktu
  • Time Value Of Money ==> Nilai Waktu Dari Pada Uang
  • Time Variance ==> Penyimpangan Waktu
  • Timing Difference ==> Perbedaan Waktu
  • To Check ==> Mengecek
  • To Compare ==> Membandingkan
  • To Examine ==> Memeriksa
  • To Shedule ==> Daftar Utama
  • To Trace ==> Menelusuri
  • Total Asset ==> Total Harta
  • Total Assets To Debts Ratio ==> Ratio Aktiva Terhadap Utang
  • Total Assets Turnover ==> Perputaran Seluruh Aktiva
  • Total Cost ==> Total Biaya
  • Tracks ==> Taksiran
  • Trade Credit ==> Kredit Perdagangan
  • Trade Date ==> Tanggal Perdagangan
  • Trade Discount ==> Potongan Perdagangan
  • Trade In ==> Tukar Tambah
  • Trade Notes ==> Wesel Tagih
  • Trade Receivable ==> Piutang Dagang
  • Trade Settlement ==> Penyelesaian Dagang
  • Trademark ==> Merek Dagang
  • Trading On The Equity ==> Penunjang Modal
  • Trading Post ==> Ruang Perdagangan
  • Trading Profit ==> Laba Perdagangan
  • Transaction ==> Transaksi
  • Transaction Analysis ==> Analisis Transaksi
  • Transaction Test ==> Uji Transaksi
  • Transfer Agent ==> Agen Transfer
  • Transfer Form ==> Formulir Transfer
  • Transfer Price ==> Harga Transfer
  • Transfer Tax ==> Pajak Penjualan
  • Transportation Charges ==> Biaya Transport
  • Transportation In ==> Ongkos Angkut Masuk
  • Traveling Expense ==> Biaya Perjalanan
  • Treasurer ==> Pejabat Keuangan
  • Treasury Bill ==> Surat Hutang Jangka Pendek
  • Treasury Department ==> Departemen Keuangan
  • Treasury Stock ==> Saham Yang Dibeli Kembali
  • Treasury Stock Method ==> Metode Saham Yang Dibeli Kembali
  • Trend Analysis ==> Analisa Pengembangan Dari Waktu Ke Waktu/Analisis Kecenderungan
  • Trial Balance ==> Neraca Saldo
  • Trouble Debt Rectructuring ==> Penataan Kembali Hutang Macet
  • True Cash ==> Kas Sesungguhnya
  • Trust Fund ==> Dana Perwakilan
  • Trust Indenture ==> Kontrak Pinjam
  • Trust Receipt ==> Tanda Terima Perwalian
  • Turnover ==> Perputaran
  • Turnover Of Current Asset ==> Perputaran Aktiva Lancar
  • Two Bin System ==> Sistem Dua Bin
  • Two Collumn Account ==> Perkiraan Dua Kolom
  • Two Collumn Journal ==> Dua Kolom Jurnal
  • Two Variance Method ==> Metode Dua Penyimpangan
U
  • Unadjusted Trial Balance ==> Neraca Percobaan Yang Belum Disesuaikan
  • Uncertainties ==> Ketidak Pastian
  • Uncollectible Account ==> Beban Penghapusan Piutang
  • Uncollectible Account Receivable ==> Piutang Tak Tertagih
  • Under Applied Overhead ==> Overhead Yang Dibebankan Terlalu Rendah
  • Under Capitalization ==> Kapitalisasi Kurang
  • Under Inventory ==> Persediaan Kurang
  • Underapplied Factory Overhead ==> Pembebanan Kurang Overhead
  • Underlying Securities ==> Sekuritas Yang Dijamin
  • Underwriter ==> Penanggung
  • Unearned Income ==> Sewa Diterima Dimuka
  • Unearned Interest ==> Bunga Yang Diterima di Muka
  • Unearned Rent ==> Sewa Diterima Dimuka
  • Unearned Revenue ==> Pendapatan Diterima Dimuka
  • Unemployment Tax ==> Pajak Pengurangan
  • Unexpired ==> Belum Daluwarsa
  • Unfavorable Variance ==> Selisih Merugikan
  • Unfulfilled Balance ==> Sisa Yang Belum Dipenuhi
  • Uniformity ==> Keseragaman
  • Unissued Capital Stock ==> Modal Saham Yang Belum Beredar
  • Unit Cost ==> Harga Unit
  • Unit Cost Method ==> Metode Biaya Per Unit
  • Unit Equivalent ==> Unit Setara
  • Unit Of Output Depreciation ==> Penyusutan Dengan Jumlah Unit Keluaran
  • Unit Of Production Method ==> Metode Unit Produksi
  • Unit Product Cost ==> Biaya Unit Produksi
  • Unit Profit Graph ==> Grafik Laba Perunit
  • Unit Statement ==> Surat Penyataan Tunggal
  • Unit Still In Process ==> Unit Dalam Proses
  • Units Of Production Depreciation ==> Penyusutan Dengan Jumlah Unit Produksi
  • Unlimited Liabilities ==> Kewajiban Tak Terbatas
  • Unlimited Liability ==> Tanggung Jawab Tidak Terbatas
  • Unlisted Securities ==> Sekuritas Tidak Terdaftar
  • Unqualified Opinion ==> Pendapat Wajar
  • Unsecured Bond ==> Obligasi Tanpa Jaminan
  • Unvodable Cost ==> Biaya Tidak Terhindarkan
  • Updated Opinion ==> Pendapat Yang Dimutakhirkan
  • Useful Life ==> Masa Penggunaan
  • Usual Retirement ==> Penarikan Aktiva Sebab Biasa
  • Utility ==> Utilitas Perusahaan Umum
V
  • Validation Certificate ==> Akte Pengesahan
  • Valuation ==> Penilaian
  • Valuation Account ==> Perkiraan Pernilaian
  • Valuation Process ==> Proses Penilaian
  • Value ==> Nilai
  • Value Added ==> Nilai Tambahan
  • Value Added Tax ==> Pajak Pertambahan Nilai
  • Value Analysis ==> Analisis Nilai
  • Value In Use ==> Nilai Penggunaan
  • Variable Budget ==> Bujet Variabel
  • Variable Cost ==> Biaya Variabel
  • Variable Cost Ratio ==> Rasio Biaya Variabel
  • Variable Costing ==> Kalkulasi Harga Pokok Variabel
  • Variable Effeciency Variance ==> Penyimpangan Efisiensi Biaya Variabel
  • Variable Expense ==> Biaya Variabel
  • Variable Overhead ==> Overhead Variabel
  • Variable Sampling ==> Uji Petik Variabel
  • Variance ==> Selisih
  • Variance Analysis ==> Analisis Varian
  • Variance Analysist Report ==> Laporan Analisa Penyimpangan
  • Verifiability ==> Daya Uji
  • Vertical Analysis ==> Analisis Vertikal
  • Vertical Combination ==> Kombinasi Vertikal
  • Visible Supply ==> Penawaran Tersedia
  • Volume Cost Profit Analysis ==> Analisis Volume Biaya Laba
  • Volume Variance ==> Penyimpangan Dalam Isi
  • Voluntary Contribution ==> Simpanan Sukarela
  • Voting Bond ==> Obligasi Berhak Suara
  • Voting Stock ==> Saham Berhak Suara
  • Voucher Payable ==> Hutang Voucher
  • Voucher Register ==> Daftar Dokumen
  • Voucher System ==> Sistem Voucher
  • Vouching ==> Pemeriksaan Dokumen Dasar
W
  • Wages ==> Upah
  • Wages & Taxes Statement ==> Laporan Upah & Pajak
  • Wages Customary ==> Upah Menurut Kebiasaan
  • Wages Expense ==> Biaya Upah
  • Wages Rate ==> Tingkat Upah
  • Warehouse Company ==> Perusahaan Pergudangan
  • Warehouse Receipt ==> Bukti Penerimaan Gudang
  • Warking Paper For Consolidated Balance Sheet ==> Neraca Lajur Untuk Neraca Konsolidasi
  • Warrant ==> Surat Hak Beli Suara
  • Warranty ==> Jaminan
  • Wash Sale ==> Penjualan Fiktif
  • Wasting Asset ==> AktivaTerpakai
  • Watered Stock ==> Saham Dengan Nilai Tidak Wajar
  • Week Order ==> Pesanan Mingguan
  • Weight Average ==> Metode Rata Tertimbang
  • Weighted Average Method ==> Metode Rata Rata Tertimbang
  • Weighted Cost Capital ==> Biaya Penggunaan Modal Rata Rata
  • Whole Saler ==> Pedagang Besar
  • Windfall Profit Tax ==> Pajak Atas Laba Tidak Terduga
  • Withdrawals ==> Pengambilan Uang
  • Witholding Tax ==> Pajak Pungutan
  • Work In Process ==> Barang Dalam Proses
  • Work In Process Inventory ==> Persediaan Barang Dalam Proses
  • Work In Process Turnover ==> Perputaran Barang-barang Dalam Proses
  • Work In Progress ==> Barang-barang Dalam Penyelesaian
  • Work Order ==> Perintah Kerja
  • Work Program ==> Program Kerja
  • Working Capital ==> Modal Kerja
  • Working Capital Cycle ==> Lingkaran Modal Kerja
  • Working Capital Deficit ==> Modal Kerja defisit
  • Working Capital Ratio ==> Rasio Modal Kerja
  • Working Capital Turnover ==> Perputaran Modal Kerja
  • Working Capital Variable ==> Modal Kerja Variabel
  • Working Fund ==> Dana Kerja
  • Working Paper ==> Kertas Kerja
  • Worksheet ==> Neraca Lajur
  • Write Off ==> Dihapuskan
  • Write Off Method ==> Metode Penghapusan
Y
  • Year and Adjustment ==> Penyesuaian Akhir Tahun
  • Yield ==> Hasil
  • Yield On Bond ==> Hasil Obligasi
  • Yield On Stock ==> Hasil Saham
  • Yield To Maturity ==> Hasil Saat Jatuh Tempo
  • Yield Variance ==> Penyimpangan Hasil
Z
  • Zero Base Budgeting ==> Penganggaran Atas Dasar Nol
  • Zero Defect ==> Cacat Nihil
  • Zone Pricing ==> Penentuan Harga Berdasarkan Daerah


2 komentar:

Anonim mengatakan...

Makasih bu bermanfaat sekali.

Anonim mengatakan...

Admin Said : ALhamdulilah kalu gt..:)))