Indahnya Belajar Akuntansi: KAMUS AKUNTANSI BIAYA, PERPAJAKAN DAN KEUANGAN

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 & 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

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-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

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

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

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

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

Zero Base Budgeting ==> Penganggaran Atas Dasar Nol
Zero Defect ==> Cacat Nihil
Zone Pricing ==> Penentuan Harga Berdasarkan Daerah

Sumber : www.seputarpajak.com

3 komentar:

Anonim20 Juni 2012 pukul 17.16
Makasih bu bermanfaat sekali.
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Unknown14 Januari 2016 pukul 20.18
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Salam dulu yach... Note : oh iyach teman2, kalau komentarnya dua hari kagak kejawab langsung ke email tiyox_banget@yahoo.com aja yach...

Rabu, 05 Oktober 2011

KAMUS AKUNTANSI BIAYA, PERPAJAKAN DAN KEUANGAN

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