KAMUS AKUNTANSI BIAYA, PERPAJAKAN DAN KEUANGAN

 

A

• Abatement ==> Pembatalan
• Above Par ==> Di Atas Nilai Pari
• Abrasion ==> Abrasi
• Absolute Periority ==> Prioritas Mutlak
• Absolute Value ==> Nilai mutlak
• Absorption ==> Penetapan Biaya Absorpasi
• Absorption Costing ==> Biaya Serapan
• Accelerated Cost Recovery System ==> Sistem Pemulihan Biaya Dipercepat
• Accelerated Depreciation ==> Penyusutan Dipercepat
• Acceptable Quality Level ==> Tingkat Kualitas Dapat Diterima
• Acceptance ==> Tanda Aksep
• Acceptance Credit ==> Kredit Aksep
• Acceptance Register ==> Buku Akseptasi Wesel
• Acceptance Sampling ==> Sampel Yang Dapat Diterima
• Accommodation Endorsement ==> Endorsemen Pinjam Nama
• Accommopation Note ==> Promes Pinjam Nama
• Account ==> Perkiraan
• Account Form ==> Bentuk Perkiraan
• Account Non Current ==> Pos Pos Yang Tidak Lancar
• Account Payable ==> Hutang Dagang
• Account Payable Application ==> Aplikasi Hutang Dagang
• Account Payable Ledger ==> Buku Besar Hutang
• Account Payable Subsidiary Ledger ==> Daftar Buku Tambahan Hutang/Buku Besar Pembantu Hutang Dagang
• Account Receivable ==> Piutang Dagang
• Account Receivable Application ==> Aplikasi Piutang Dagang
• Account Receivable Assignment ==> Piutang Dijaminkan
• Account Receivable Ledger ==> Buku Besar Piutang
• Account Receivable Statement ==> Daftar Piutang Dagang
• Account Receivable Subsidiary Ledger ==> Buku Tambahan Piutang/Buku Besar Pembantu Piutang Dagang
• Account Receivable Turnover ==> Perputaran Piutang
• Accountant ==> Akuntan
• Accountant Fee Expense ==> Biaya Akuntan
• Accountant For The Public Interest ==> Akuntan Untuk Kepentingan Umum
• Accountant Public ==> Akuntan Umum
• Accounting ==> Akuntansi
• Accounting Assumption ==> Asumsi Akuntansi
• Accounting Cycle ==> Siklus Akuntansi
• Accounting Data ==> Data Akuntansi
• Accounting Department ==> Departemen/Bagian Akuntansi
• Accounting Entity ==> Satuan Akuntansi
• Accounting Equation ==> Persamaan Akuntansi
• Accounting Income ==> Laba Akuntansi
• Accounting Information ==> Informasi Akuntansi
• Accounting Instruction ==> Instruksi Akuntansi
• Accounting Management ==> Manajemen Akuntansi
• Accounting Manual ==> Pedoman Akuntansi
• Accounting Method ==> Methode Akuntansi
• Accounting Period ==> Periode Akuntansi
• Accounting Principles ==> Akuntansi Dasar/Konsep Dasar Akuntansi
• Accounting Procedure ==> Prosedur Akuntansi
• Accounting System ==> Sistem Akuntansi
• Accounting System Procedure ==> Prosedur Sistem Akuntansi
• Accounts Intercompany ==> Rekening Antar Perusahaan
• Accrual Basis Accounting ==> Akuntansi Basis Akrual
• Accrued Devidend ==> Dividen Yang Masih Harus Dibayar
• Accrued Expense ==> Biaya Yang Masih Harus Dibayar
• Accrued Expense Payable ==> Beban Terutang
• Accrued Income ==> Pendapatan Yang Masih Harus Diterima
• Accrued Interest Expense ==> Bunga Yang Masih Harus Dibayar
• Accrued Interest Payable ==> Hutang Bunga/Bunga Terutang
• Accrued Payroll Payable ==> Utang Gaji
• Accrued Receivable ==> Piutang Yang Masih Harus Diterima
• Accrued Rent Payable ==> Hutang Sewa Yang Masih Harus Dibayar
• Accrued Rent Receivable ==> Piutang Sewa Yang Masih Harus Diterima
• Accrued Revenue ==> Pendapatan Yang Masih Harus Diterima
• Accrued Wages Payable ==> Upah Terutang
• Accumulated Amortization ==> Akumulasi Penyusutan
• Accumulated Depletion ==> Akumulasi Deplesi
• Accumulated Depreciation ==> Akumulasi Depresiasi
• Accumulated Depreciation Account ==> Perkiraan Akumulasi Penyusutan
• Accumulated Depreciation Of Building ==> Akumulasi Penyusutan Gedung
• Acid Test Ratio ==> Rasio Cepat
• Acquisition Cost ==> Harga Perolehan
• Active Account ==> Rekening Aktif
• Activity Proposal List ==> Daftar Usulan Kegiatan
• Actual Amount ==> Jumlah Sesungguhnya
• Actual Cost ==> Biaya Sesungguhnya
• Actual Factory Overhead ==> Beban Overhead Sesungguhnya
• Actual Liability ==> Hutang Nyata
• Actual Price ==> Harga Sebenarnya
• Actual Quantity ==> Kuantitas Sebenarnya
• Addition ==> Penambahan
• Additional Cost ==> Biaya Tambahan
• Additional Paid In Capital ==> Tambahan Modal Disetor
• Adequate Disclousure ==> Penjelasan Yang Cukup
• Adjusment ==> Penyesuaian
• Adjusment Process ==> Proses Penyesuaian
• Adjusted Balance ==> Saldo Setelah Penyesuaian
• Adjusted Gross Income ==> Laba Kotor Yang Disesuaikan
• Adjusted Trial Balance ==> Neraca Saldo Yang Telah Disesuaikan
• Adjusting Entry ==> Ayat Penyesuaian
• Adjusting Journal Entry ==> Ayat Jurnal Penyesuaian
• Administrative Expense ==> Beban Administrasi
• Administrative Salaries ==> Gaji Bagian Administrasi
• Advance Accounting ==> Akuntansi Lanjutan
• Advance From Customer ==> Uang Muka Langganan
• Adverse Opinion ==> Pendapat Tidak Wajar
• Advertising ==> Iklan
• Advertising Expense ==> Biaya Iklan
• Advising Bank ==> Bank Penerus Surat Kredit
• Afiliation ==> Afiliasi
• After Balance Sheet Date Event ==> Peristiwa Setelah Tanggal Neraca
• Aggregative Method ==> Metode Agregatif
• Aging Of Account ==> Umur Piutang
• Aging Of Receivables ==> Analisis Umur Piutang
• Aging Schedule ==> Daftar Umur Piutang
• Aging Schedule Of A/R ==> Daftar Piutang Menurut Umur
• Agregative Index Number ==> Angka Indek Agregatif
• All Inclusive Income Statement ==> Daftar Rugi Laba Inklusif
• All Inclusive Method ==> Metode Inklusif
• All Risk Insurance ==> Asuransi Untuk Semua Resiko
• Allocation ==> Alokasi
• Allocation base ==> Dasar Alokasi
• Allotment ==> Penjatahan Saham
• Allowance ==> Cadangan
• Allowance Account ==> Perkiraan Cadangan
• Allowance For Bad Debts ==> Cadangan Piutang Tak Tertagih
• Allowance For Depreciation ==> Cadangan Penyusutan
• Allowance For Doubtful Account ==> Cadangan Piutang Ragu-ragu
• Allowance For Inventory Decline To Market ==> Cadangan Penurunan Nilai Persediaan
• Allowance For Overvaluation Of Branch Merchandise ==> Cadangan Kenaikan Harga Barang Cabang
• Allowance For Uncollectible Account ==> Cadangan Piutang Tak Tertagih
• Allowance Method ==> Metode Cadangan
• Amortization ==> Amortisasi/Penyusutan Atas Harta Tak Berwujud
• Amortization Fund ==> Dana Hutang
• Amortization Of Premium Or Discount ==> Amortisasi Agio atau Disagio
• Amortization Payment ==> Pembayaran Amortisasi
• Amount To Be Paid To Parteners ==> Jumlah Yang Dapat Dibayarkan Kepada Persero
• Analysis ==> Menganalisa
• Analytical Test ==> Melakukan Pengujian Analitis
• Annual Report ==> Laporan Tahunan
• Annuity ==> Anuitas
• Annuity Fund ==> Dana Anuitas
• Annuity Method Of Depreciation ==> Metode Penyusutan Annuitas
• Application Control ==> Kontrol Aplikasi
• Application Of Fund ==> Aplikasi Dana
• Applied Factory Overhead Cost ==> Biaya Overhead Yang Dibebankan
• Appraisal ==> Penilaian
• Appraisal Capital ==> Modal Penilaian Kembali
• Appraisal Surplus ==> Surplus Penilaian
• Appraisal Value ==> Nilai Penetapan/Nilai Taksiran
• Appreciated Account ==> Perkiraan Penganggaran
• Appreciated Retained Earning ==> Laba Ditahan Yang Dianggarkan
• Appropriation For Stock Redemtion ==> Cadangan Penarikan Saham
• Approved Activity List ==> Daftar Isian Kegiatan
• Approved Project List ==> Daftar Isian Proyek
• Arbitration Of Exchange ==> Arbitrasi Wesel
• Articles Of Partnership ==> Akte Pendirian Firma
• Assended Bond ==> Obligasi Persetujuan
• Assesable Capital Stock ==> Modal Saham Belum Disetor
• Asset ==> Harta
• Asset Account ==> Perkiraan Harta
• Asset Approach ==> Pendekatan Aktiva
• Asset Deficiency ==> Defisiensi Aktiva
• Asset Turnover ==> Perputaran Aktiva
• Assume ==> Asumsi
• Audit ==> Pemeriksaan/ Audit
• Audit Committee ==> Komisi Pemeriksaan
• Audit Evidence ==> Bukti Audit
• Audit Expense ==> Biaya Audit
• Audit Fee ==> Pendapatan Audit
• Audit Opinion ==> Pendapatan Pemeriksaan
• Audit Planning ==> Rencana Pemeriksaan
• Audit Process ==> Proses Pemeriksaan
• Audit Programme ==> Program Pemeriksaan
• Audit Report ==> Laporan Pemeriksaan
• Audit Technic ==> Tehnik Pemeriksaan
• Audit Working Paper ==> Kertas Kerja Pemeriksaan
• Auditing ==> Pemeriksaan Keuangan
• Auditing Standard ==> Norma-norma Pemeriksaan
• Auditor ==> Pemeriksa Keuangan
• Authority To Pay ==> Wewenang Membayar
• Authority To Purchase ==> Wewenang Membeli
• Authorization ==> Otorisasi
• Authorization Center ==> Pusat Otorisasi
• Authorization Code ==> Kode Otorisasi
• Authorization Department ==> Bagian Otorisasi
• Authorization Message ==> Pesan Otorisasi
• Authorization Outstanding ==> Otorisasi Yang Belum Selesai
• Authorization Request ==> Permintaan Otorisasi
• Authorization Reversal ==> Pembalikan Otorisasi
• Authorized Capital ==> Modal Statutair/Modal Dasar
• Authorized Capital Stock ==> Modal Saham Dasar/Statutair
• Authorized Common Stock ==> Saham Biasa Yang Sah
• Authorized Dealer ==> Agen Resmi
• Authorized Investment ==> Investasi Yang Sah
• Automated Data Processing ==> Pengolahan Data Secara Otomatis
• Average Collection Period ==> Periode Penagihan Rata-rata
• Average Cost Method ==> Metode Harga Pokok Rata-rata
• Average Inventory Method ==> Metode Persediaan Rata-rata
• Average Method ==> Metode Rata-rata
• Average Rate Of Return ==> Rentabilitas Rata-rata
• Avoidable Cost ==> Biaya Yang Bisa Dihindari

B

• Bad Debt ==> Piutang Ragu-ragu
• Bad Debt Expense ==> Biaya Piutang Tak Tertagih
• Balance ==> Saldo
• Balance Before Liquidation ==> Saldo Sebelum Likuidasi
• Balance Of An Account ==> Saldo Perkiraan
• Balance Of Income ==> Saldo Laba
• Balance Of Service Account ==> Neraca Jasa-jasa
• Balance Per Bank ==> Saldo Menurut Bank
• Balance Per Bank Statement ==> Saldo Menurut Rekening Bank
• Balance Per Book ==> Saldo Menurut Buku Besar Perusahaan
• Balance Sheet ==> Neraca
• Balance Sheet Account ==> Perkiraan Neraca
• Balance Sheet Approach Method ==> Metode Pendekatan Berdasarkan Neraca
• Balance Sheet Ratio ==> Rasio Neraca
• Balancing Amount ==> Keseimbangan Jumlah
• Bank ==> Bank
• Bank Acceptance ==> Aksep Bank
• Bank Charge ==> Biaya Bank
• Bank Deposit ==> Deposito Bank
• Bank Deposit Receipt ==> Bukti Deposito Bank
• Bank Draft ==> Wesel Bank
• Bank Guarantee ==> Jaminan Bank
• Bank Holding Company ==> Perusahaan Pemagang Saham Bank
• Bank Interest ==> Bunga Bank
• Bank Loan ==> Pinjaman Bank
• Bank Of Issue ==> Bank Penerbit
• Bank Payable ==> Hutang Bank
• Bank Rate ==> Suku Bunga Bank
• Bank Reconciliation ==> Rekonsiliasi Bank
• Bank Reserve ==> Cadangan Bank
• Bank Service Charge ==> Beban Administrasi Bank
• Bank Statement ==> Rekening Koran
• Bankers Bill Of Exchange ==> Wesel Bank
• Bankrupcy ==> Kepailitan/Kebangkrutan
• Base Pay ==> Upah Dasar
• Base Price ==> Harga Dasar
• Base Stock ==> Persediaan Besi
• Base Stock Method ==> Metode Penilaian Persediaan Besi
• Basic Assumption ==> Asumsi Dasar
• Basic Financial Statement ==> Laporan Keuangan Statement
• Bearer Bill ==> Surat Dagang Atas Unjuk
• Bearer Bond ==> Obligasi Atas Unjuk
• Beginning Balance ==> Saldo Awal
• Beginning Inventory ==> Persediaan Awal
• Beneficiary ==> Ahli Waris
• Beta Coeficient ==> Koefisien Beta
• Betterment ==> Perbaikan
• Bid Bond ==> Jaminan Tawaran
• Bid Price ==> Harga Penawaran
• Bill ==> Surat Dagang
• Bill Of Collection ==> Wesel Tampung
• Bill Of Exchange ==> Wesel
• Bill Of Loading ==> Konosemen
• Bill Of Receivable ==> Wesel Tagih
• Bill Of Sale ==> Surat Jual
• Bin Card ==> Kartu Gudang
• Blind Selling ==> Jual Buta
• Block Code ==> Kode Pahat
• Blocked Account ==> Rekening Dibekukan
• Blue Chip ==> Saham Unggul
• Board Of Commisioner ==> Dewan Komisaris
• Board Of Director ==> Dewan Direksi
• Bond ==> Obligasi
• Bond Discount ==> Disagio Obligasi
• Bond Holder ==> Pemegang Obligasi
• Bond House ==> Balai Obligasi
• Bond Indenture ==> Kontrak Obligasi
• Bond Ledger ==> Buku Tambahan Obligasi
• Bond Payable ==> Hutang Obligasi
• Bond Premium ==> Premi Obligasi
• Bond Refunding ==> Pendanaan Kembali Obligasi
• Bond Sinking Fund ==> Dana Pelunasan Pinjaman Obligasi
• Bonus ==> Bonus
• Bonus Stock ==> Saham Bonus
• Book Of Original Entry ==> Buku Pencatatan Awal
• Book Value ==> Nilai Buku
• Book Value Of Asset ==> Nilai Buku Aktiva
• Book Value Per Share ==> Nilai Buku Per Saham
• Bookkeeper ==> Pemegang Buku
• Branch ==> Cabang
• Branch Merchandise ==> Barang Dagang Cabang
• Branch Profit ==> Keuntungan Cabang
• Break Even ==> Pulang Pokok
• Break Even Analysis ==> Analisa Pulang Pokok
• Break Even Point ==> Titik Pulang Pokok/Titik Impas
• Break Even Sales ==> Penjualan Pulang Pokok
• Bridging Loan ==> Kredit Talangan
• Broker Dealer ==> Dealer Perantara
• Brokerage ==> Provisi Makelar
• Budget ==> Anggaran
• Budget Appropriation ==> Anggaran Apropriasi
• Budget Balance Sheet ==> Anggaran Neraca
• Budget Capital Expenditure ==> Anggaran Pengeluaran Modal
• Budget Committtee ==> Komisi Anggaran
• Budget Cycle ==> Siklus Anggaran
• Budget Director ==> Direktur Anggaran
• Budget Fixed ==> Anggaran Tetap
• Budget Performance Record ==> Laporan Pelaksanaan Anggaran
• Budget Period ==> Masa Anggaran
• Budget Variance ==> Selisih Anggaran
• Budgetary Accounting ==> Akuntansi Penganggaran
• Budgetary Control ==> Pengendalian Anggaran
• Budgeting ==> Penyusunan Anggaran
• Building ==> Gedung
• Burden Rate ==> Tarif Biaya Produksi Tidak Langsung
• Business Combination ==> Penggabungan Usaha
• Business Cycle ==> Siklus Usaha
• Business Entity ==> Kesatuan Usaha
• Business Entity Concept ==> Konsep Kesatuan Usaha
• Business Finance ==> Permodalan Usaha
• Business Paper ==> Kertas Niaga/Dokumen Perusahaan
• Business Risk ==> Resiko Usaha
• Business Transaction ==> Transaksi Niaga/Transaksi Usaha
• Buyer Credit ==> Kredit Pembeli
• By Product ==> Produksi Sampingan

C

• Call Of Bonds ==> Penulasan Obligasi
• Call Price ==> Harga Tebus
• Call Privilage ==> Hak Tebus Istimewa
• Callable Bond ==> Obligasi Tebus
• Callablepreferred Stock ==> Saham Preferen Yang Bisa Ditebus
• Cancelled Cheque ==> Cek Yang Dibatalkan
• Capacity ==> Kapasitas
• Capacity Variance ==> Selisih Kapasitas
• Capital ==> Modal
• Capital Account ==> Perkiraan Modal
• Capital Assets ==> Aktiva Modal
• Capital Assets Pricing Model ==> Model Penetapan Aktiva Modal
• Capital Budget ==> Anggaran Modal
• Capital Budgeting ==> Penganggaran Modal
• Capital Decrease ==> Modal Berkurang
• Capital Deficiency ==> Kelebihan Modal
• Capital Elements ==> Unsur Modal
• Capital Expenditure ==> Pengeluaran Modal
• Capital Expenditure Budget ==> Anggaran Pengeluaran Untuk Barang Modal
• Capital Gain ==> Keuntungan Modal
• Capital Increase ==> Modal Bertambah
• Capital Leverage ==> Pengaruh Modal
• Capital Levy ==> Pajak Modal
• Capital Loss ==> Kerugian Modal
• Capital Market ==> Pasar Modal
• Capital Market Line ==> Garis Pasar Modal
• Capital Rationing ==> Penjatahan Modal
• Capital Stamp Duty ==> Bea Materai Modal
• Capital Statement ==> Laporan Perubahan Modal
• Capital Stock ==> Modal Saham
• Capital Stock Subscribed ==> Modal Saham Yang Dipesan
• Capital Stock Subscription Receivable ==> Piutang Pesanan Saham
• Capital Structure ==> Struktur Modal
• Capital Surplus ==> Surplus Modal
• Capitalization ==> Kapitalisasi
• Capitalization Of Retained Earnings ==> Kapitalisasi Dari Pendapatan Yang Ditahan
• Capitalization Rate ==> Tingkat Kapitalisasi
• Carry Forward ==> Pembebanan Rugi Ke Depan
• Carrying Value ==> Nilai Tercatat/Nilai Yang Melekat
• Cash ==> Kas
• Cash Basis Accounting ==> Akuntansi Basis Kas
• Cash Book ==> Buku Catatan Kas
• Cash Budget ==> Anggaran Kas
• Cash Card ==> Kartu Kas
• Cash Concept Of Fund ==> Konsep Kas Dari Dana
• Cash Count ==> Perhitungan Kas
• Cash Devidend ==> Pembagian Laba Dalam Bentuk Kas
• Cash Devidend Earned ==> Penghasilan Deviden Kas
• Cash Disbursement ==> Pengeluaran Kas
• Cash Disbursement Journal ==> Jurnal Pengeluaran Kas
• Cash Discount ==> Potongan Yang Diberikan Atas Pembayaran Tunai
• Cash Equivalent ==> Ekuivalen Kas
• Cash Flow ==> Alur Kas
• Cash Flow Cycle ==> Siklus Alur Kas
• Cash Flow Statement ==> Laporan Arus Kas
• Cash Fund ==> Dana Kas
• Cash In Bank ==> Kas Dalam Bank
• Cash In Transit ==> Cash Dalam Perjalanan
• Cash Offering ==> Penawaran Kas
• Cash On Hand ==> Kas Ditangan
• Cash Over ==> Kelebihan Kas
• Cash Payback Period ==> Periode Pengembalian Kas
• Cash Payment and Disbursement File ==> Berkas Pembayaran Kas dan Penyesuaian
• Cash Payment Journal ==> Buku Kas Pengeluaran
• Cash Ratio ==> Rasio Kas
• Cash Receipt ==> Penerimaan Kas
• Cash Receipt and Adjustment File ==> Berkas Penerimaan Kas dan Penyesuaian
• Cash Receipt and Disbursement System ==> Sistem Penerimaan dan Pengeluaran Kas
• Cash Receipt Journal ==> Buku Kas Penerimaan
• Cash Requirement Report ==> Laporan Kebutuhan Uang Kas
• Cash Sales ==> Penjualan Tunai
• Cash Short ==> Kekurangan Kas
• Cash Short and Over ==> Beda Kas
• Cash Surrender Value ==> Nilai Penyerahan Tunai
• Cash Transaction ==> Transaksi Kas
• Cashier ==> Kasir
• Casualty Loss ==> Kerugian Karena Bencana
• Ceiling ==> Batas Atas
• Central Bank ==> Bank Sentral
• Central Processing Unit ==> Unit Pemrosesan Pusat
• Certificate In Management Accounting ==> Sertifikat Akuntansi Managemen
• Certificate Of Bonds ==> Sertifikat Obligasi
• Certificate Of Deposit ==> Sertifikat Deposito
• Certified Check ==> Cek Yang Mempunyai Dana
• Certified Internal Auditor ==> Auditor Internal Berijazah
• Certified Public Accountant ==> Akuntan Publik Berijazah
• Charge ==> Beban
• Charge Customer ==> Beban Langganan
• Charge Of Account ==> Daftar Sandi Perkiraan
• Charitable Contribution ==> Sumbangan Untuk Amal
• Chart Of Account ==> Daftar Perkiraan
• Chartered Accountant ==> Akuntan Berijazah
• Chartered Financial Analyst ==> Analisis Keuangan Terdaftar
• Chattel Mortgage ==> Hipotek Barang Bergerak
• Check Register ==> Daftar Cek
• Check Stub ==> Sus Cek
• Cheque ==> Cek
• Circulation ==> Peredaran
• Claim ==> Tuntutan
• Classification ==> Klasifikasi
• Classification Of Account ==> Klasifikasi Perkiraan
• Clearing ==> Kliring
• Closing ==> Penutupan
• Closing Entries ==> Ayat Jurnal Penutup
• Cluster Sampling ==> Sampling Kelompok
• Co-ownership ==> Kepemilikan Bersama
• Coinsurance ==> Asuransi Bersama
• Collateral ==> Jaminan
• Collateral Trust Bond ==> Obligasi yang dijamin
• Collecting Bank ==> Bank Penagih
• Collection Period ==> Periode Penagihan
• Collection Period Of Receivable ==> Periode Pengumpulan Piutang
• Combine Cost ==> Biaya Bergabung
• Combined Income And Retained Statement ==> Laporan Rugi Laba dan Laba Yang Ditahan
• Combined Income Statement For Branch And Home Office ==> Laporan Perhitungan L/R Gabungan Kantor Pusat dan Kantor Cabang
• Commercial Bank ==> Bank Umum
• Commercial Bill ==> Wesel Dagang
• Commercial Credit ==> Kredit Perdagangan
• Commercial Expense ==> Biaya Usaha
• Commercial Income ==> Laba Komersil
• Commercial Invoice ==> Faktur Dagang
• Commercial Paper ==> Surat Berharga Komersil
• Commision Income ==> Pendapatan Komisi
• Commision To Salesman ==> Komisi Untuk Salesmen
• Commission ==> Komisi
• Commitment Fee ==> Biaya Keterikatan
• Committed Cost ==> Biaya Terikat
• Commodity ==> Barang Dagang
• Common Size Statement ==> laporan Dalam Persentase
• Common Stock ==> Saham Biasa
• Common Stock Equivalent ==> Ekuivalen Saham Biasa
• Comparability ==> Daya Banding
• Comparative Balance Sheet ==> Neraca Perbandingan
• Completed Contract Method ==> Metode Kontrak Selesai
• Completed Production Method ==> Metode Produksi Selesai
• Compliance Audit ==> Audit Ketaatan
• Composite Rate Depreciation Method ==> Metode Penyusutan Gabungan
• Compound Discount ==> Diskonto Majemuk
• Compound Interest ==> Bunga Majemuk
• Compound Interest Method Of Depreciation ==> Metode Penyusutan Bunga Majemuk
• Compound Journal Entry ==> Ayat Jurnal Majemuk
• Comprehensive Income ==> Laba Keseluruhan
• Compulsory Contribution ==> Simpanan Wajib
• Computation ==> Perhitungan
• Condensed Financial Statement ==> Laporan Keuangan Secara Singkat
• Confirmation ==> Konfirmasi
• Confirmation Letter ==> Surat Penegasan
• Conservatism ==> Konservatisme
• Consignment ==> Konsinyasi
• Consignment In ==> Barang Komisi
• Consignment Out ==> Barang Konsinyasi
• Consistency ==> Konsistensi
• Consolidated Balance Sheet ==> Neraca Konsolidasi
• Consolidated Bond ==> Obligasi Yang Dikonsolidasi
• Consolidated Financial Statement ==> Laporan Keuangan Yang Dikonsolidasi
• Consolidated Income Statement ==> Laporan Rugi Laba Yang Dikonsolidasi
• Consolidated Tax Return ==> Laporan Pajak Gabungan
• Consolidation ==> Konsolidasi
• Consolidation Loan ==> Pinjaman Konsolidasi
• Construction In Progress ==> Pekerjaan Dalam Pembangunan
• Constructive Dividend ==> Deviden Konstruktif
• Consultan ==> Konsultan
• Consumer Price Index ==> Indeks Harga Konsumen
• Contingency Reserve ==> Cadangan Bersyarat
• Contingent Asset ==> Harta Bersyarat
• Contingent Liabilities ==> Kewajiban Bersyarat
• Contingent Obligation ==> Kewajiban Bersyarat
• Contingent Profit ==> Keuntungan Bersyarat
• Contingent Rental ==> Sewa Bersyarat
• Continious Allocation Method ==> Metode Alokasi Kontinyu
• Contra Account ==> Perkiraan Tandingan
• Contra Asset ==> Aktiva Kontra
• Contract ==> Kontrak
• Contract Note ==> Nota Kontrak
• Contract Rate Of Interest ==> Suku Bunga Kontrak
• Contributed Capital ==> Modal Kontribusi
• Contribution Approach ==> Pendekatan Kontribusi
• Contribution Income Statement ==> Perhitungan Rugi Laba Kontribusi
• Contribution Margin Ratio ==> Rasio Margin Kontribusi
• Control ==> Pengendalian
• Control System ==> Sistem Pengendalian
• Controllable Cost ==> Biaya Yang Dapat Dikendalikan
• Controllable Variance ==> Penyimpangan Yang Dapat Dikendalikan
• Controller ==> Kontroler
• Controlling Account ==> Perkiraan Pengendali
• Controlling Interest ==> Hak Perusahaan Induk
• Conventional Method ==> Metode Harga Eceran Konvensional
• Conversion ==> Konversi
• Conversion Cost ==> Biaya Konversi
• Conversion Price ==> Harga Konversi
• Conversion Rate ==> Kurs Konversi
• Conversion Ratio ==> Rasio Konversi
• Conversion Right ==> Hak Konversi
• Conversion Stock ==> Saham Konversi
• Conversion Value ==> Nilai Konversi
• Convertible ==> Dapat Dipertukarkan
• Convertible Bond ==> Obligasi yang dipertukarkan
• Convertible Stock ==> Saham Yang Dapat Dipertukarkan
• Cooperation ==> Koperasi
• Cooperative ==> Koperasi
• Cooperative Bank ==> Bank Koperasi
• Copyright ==> Hak Cipta
• Corporate Income Taxes ==> Pajak Penghasilan Perusahaan
• Corporate Tax ==> Pajak Perseroan
• Corporation ==> Perusahaan/Perseroan Terbatas
• Corporation Charter ==> Akte Pendirian Perseroan Terbatas
• Corporation Readjustment ==> Penyesuaian Kembali Perusahaan
• Corporation Social Accounting ==> Akuntansi Sosial Perusahaan
• Correcting Entries ==> Ayat Jurnal Koreksi
• Correcting Journal ==> Jurnal Koreksi
• Correction Fiscal ==> Koreksi Pajak
• Correspondent Bank ==> Bank Koresponden
• Cost ==> Biaya
• Cost Accountant ==> Akuntan Biaya
• Cost Accounting ==> Akuntansi Biaya
• Cost Accounting Standard Board ==> Dewan Standar Akuntansi Biaya
• Cost Allocation ==> Alokasi Biaya
• Cost Allocation Base ==> Dasar Pengalokasian Biaya
• Cost and Benefit Analysis ==> Analisis Biaya dan Keuntungan
• Cost Budget ==> Anggaran Biaya
• Cost Card ==> Kartu Biaya
• Cost Centre ==> Pusat Biaya
• Cost Curve ==> Kurva Biaya
• Cost Depletion ==> Deplesi Biaya
• Cost Flow ==> Arus Biaya
• Cost Flow Assumption ==> Asumsi Arus Biaya
• Cost Method ==> Metode Harga Pokok
• Cost Of Capital ==> Biaya Modal
• Cost Of Good Sold Statement ==> Daftar Harga Pokok Barang Yang Dijual
• Cost Of Goods Available For Sales ==> Harga Pokok Barang Tersedia Untuk Dijual
• Cost Of Goods Manufactured ==> Harga Pokok Produksi
• Cost Of Goods Manufactured statement ==> Ikhtisar Harga Pokok Produksi
• Cost Of Goods Sold ==> Harga Pokok Penjualan
• Cost Of Goods Sold Computation ==> Perhitungan Harga Pokok Penjualan
• Cost Of Installment Sales ==> Harga Pokok Penjualan Cicilan
• Cost Of Latest Purchases ==> Metode Harga Beli Terakhir
• Cost Of Manufacturing ==> Biaya Produksi
• Cost Of Market Which Ever Is Lower ==> Biaya Atau Harga Pasar Mana Yang Terendah
• Cost Of Merchandise Available For Sale ==> Harga Pokok Barang Tersedia Untuk Dijual
• Cost Of Merchandise Sold ==> Harga Pokok Penjualan
• Cost Of Production Report ==> Laporan Biaya Produksi
• Cost Of Production Theory ==> Teori Biaya Produksi
• Cost Of Sales ==> Harga Pokok Penjualan
• Cost Percentage ==> Persentase Harga Pokok
• Cost Plus Pricing ==> Penetapan Harga Dengan Biaya Tambahan
• Cost Price Variance ==> Selisih Harga Pokok Penjualan
• Cost Principle ==> Prinsip Harga Pokok
• Cost Profit Volume Relationship ==> Hubungan Biaya Laba Volume
• Cost Recovery Method ==> Metode Pemulihan Biaya
• Cost Sheet ==> Lembaran Biaya
• Cost Volume Profit Analysis ==> Analisis Biaya Volume Laba
• Counterfeit Note ==> Uang Kertas Palsu
• Coupon Bond ==> Kupon Obligasi
• Coupon Rate ==> Suku Bunga Kupon
• Covariance ==> Kovarian
• Credit ==> Kredit
• Credit Balance ==> Saldo Kredit
• Credit Dislocation ==> Dislokasi Kredit
• Credit File ==> Berkas Kredit
• Credit Instrument ==> Alat Kredit
• Credit Insurance ==> Asuransi Kredit
• Credit Line ==> Batas Kredit
• Credit Memo ==> Memo Kredit
• Credit Note ==> Nota Kredit
• Credit Sale ==> Penjualan Kredit
• Credit Sale Agreement ==> Persetujuan Penjualan Kredit
• Credit Worthiness ==> Kelayakan Mendapatkan Kredit
• Creditor ==> Kreditur
• Cross Foot ==> Jumlah Datar
• Cross Rate ==> Kurs Silang
• Cross Reference ==> Referensi Silang
• Cross Sale ==> Jual Silang
• Crossed Check ==> Cek Silang
• Cumulative Devidend ==> Deviden Kumulatif
• Cumulative Earning Register ==> Register Pendapatan Kumulatif
• Cumulative Income Bond ==> Obligasi Pendapatan Kumulatif
• Cumulative Preferred Stock ==> Saham Preferen Kumulatif
• Cumulative Voting ==> Hak Suara Kumulatif
• Currency ==> Mata Uang
• Current Account ==> Perkiraan Tetap
• Current Asset ==> Harta Lancar
• Current Cost Accounting ==> Akuntansi Biaya Berjalan
• Current Investment ==> Investasi Lancar
• Current Liabilities ==> Hutang Lancar
• Current Month Transaction File ==> Berkas Transaksi Bulan Berjalan
• Current Operating Performance Method ==> Metode Presentasi Operasi Berjalan
• Current Ratio ==> Rasio Lancar
• Current Value ==> Nilai Sekarang
• Current Yield ==> Hasil Suatu Investasi
• Customer ==> Pelanggan
• Customer Marter File ==> Berkas Induk Langganan
• Cut Off ==> Pisah Batas
• Cut Off Point ==> Titik Penggal Batas

D

• Data Discount ==> Tanggal Pendiskontoan
• Data Processing ==> Pengolahan Data
• Date Of Assignment ==> Tanggal Alih Hak
• Date Of Declaration ==> Tanggal Pengumuman
• Date Of Issue ==> Hari Emisi
• Date Of Payment ==> Tanggal Pembayaran
• Date Of Record ==> Tanggal Pencatatan
• Dated Stock ==> Saham Bertanggal
• Day Book ==> Buku Harian
• Days Sales In Receivables ==> Hari Penjualan Dalam Piutang
• Debenture Bonds ==> Obligasi Tanpa Jaminan
• Debenture Capital ==> Modal Obligasi
• Debet ==> Debet
• Debet Balance ==> Saldo Debet
• Debet Memo ==> Memo Debet
• Debet Note ==> Nota Debet
• Debt ==> Hutang
• Debt Capital ==> Modal Pinjaman
• Debt Discount ==> Diskonto Pinjaman
• Debt Extinguishment ==> Penghapusan Hutang
• Debt Limit ==> Batas Hutang
• Debt Ratio ==> Rasio Hutang
• Debt Readjustment ==> Penataan Kembali Hutang
• Debt Restructuring ==> Penjadwalan Kembali Hutang
• Debt Service Cost ==> Biaya Penutupan Hutang
• Debt To Equity Ratio ==> Rasio Hutang Terhadap Kekayaan
• Debtor ==> Orang Yang Berhutang/Debitur
• Declared Dividend ==> Deviden Yang Telah Disahkan
• Declining Balance Method ==> Metode Saldo Menurun
• Declining Depreciation Method ==> Metode Penyusutan Saldo Menurun
• Decreasing Cost ==> Biaya Menurun
• Decreasing Cost Industry ==> Industri Biaya Menurun
• Deductible Coverage ==> Pertanggungan Asuransi Terbatas
• Deduction ==> Pengurangan
• Deep Discount Bond ==> Obligasi Berdiskon Tinggi
• Defalcation ==> Penggelapan
• Default ==> Kelalaian
• Defective Goods ==> Produk Rusak
• Deferral Method ==> Metode Penangguhan
• Deferred Annuity ==> Angsuran Yang Ditangguhkan
• Deferred Bonds ==> Obligasi Yang Pembayaran Bunganya Ditangguhkan
• Deferred Charges ==> Beban Ditangguhkan
• Deferred Compensation Plan ==> Rencana Kompensasi Yang Ditangguhkan
• Deferred Cost ==> Biaya Yang Ditangguhkan
• Deferred Demands ==> Permintaan Yang Ditangguhkan
• Deferred Gros Profit On Realization ==> Laba Kotor Yang Belum Direalisasi
• Deferred Income Tax Liability ==> Hutang Pajak Penghasilan Yang Ditangguhkan
• Deferred Profit Sharing Plan ==> Rencana Pembagian Laba Yang Ditangguhkan
• Deferred Revenue ==> Penghasilan Yang Ditangguhkan
• Deficiency ==> Kekurangan
• Deficit ==> Defisit
• Deflation ==> Deflasi
• Degree Of Operating Leverage ==> Tingkat Elastisitas Operasi
• Delivery Date ==> Tanggal Penyerahan
• Delivery Equipment ==> Peralatan Pengangkutan
• Delivery Expense ==> Biaya Pengangkutan
• Delivery Note ==> Surat Penyerahan
• Delivery Order ==> Surat Perintah Penyerahan Barang
• Demand ==> Permintaan
• Demand Deposit ==> Giro
• Demand Draft ==> Wesel Atas Permintaan
• Department Store ==> Toko Serba Ada
• Departmental Sales ==> Penjualan Per Departemen
• Depletion ==> Deplesi
• Depletion Allowance ==> Cadangan Deplesi
• Deposit ==> Deposito
• Deposit Account ==> Rekening Deposito
• Deposit Broker ==> Pialang Deposito
• Deposit In Transit ==> Simpanan Dalam Perjalanan
• Deposit Insurance ==> Asuransi Deposito
• Deposit Loan ==> Pinjaman Deposito
• Deposit Rate ==> Suku Bunga Deposito
• Deposit Slip ==> Bukti Setoran
• Depreciation ==> Penyusutan
• Depreciation Expense ==> Biaya Penyusutan
• Depreciation Expense Of Building ==> Beban Penyusutan Gedung
• Depreciation Expense Of Machine ==> Beban Penyusutan Mesin
• Depreciation Fund ==> Dana Depresiasi
• Derivative Deposit ==> Deposito Pinjaman bank
• Determining Depreciation ==> Penetapan Penyusutan
• Detiled Audit ==> Audit Terperinci
• Devaluation ==> Devaluasi
• Development Bank ==> Bank Pembangunan
• Development Cost ==> Biaya Pengembangan
• Deviation ==> Deviasi
• Deviden Mandate ==> Surat Kuasa Deviden
• Deviden Policy ==> Kebijaksanaan Deviden
• Deviden Price Ratio ==> Rasio Harga Deviden
• Devidend ==> Laba Yang Dibagikan
• Devidend Arreas ==> Deviden Terhutang
• Devidend Counterfoil ==> Sobekan Deviden
• Devidend Declare ==> Pembagian Laba Diumumkan
• Devidend Disbursing Agent ==> Badan Pembayar Deviden
• Devidend In Kind ==> Deviden Berupa Barang
• Devidend Limitation ==> Pembatasan Deviden
• Devidend Payable ==> Hutang Deviden
• Devidend Per Share ==> Deviden Per Saham
• Devidend Records ==> Catatan Deviden
• Differential Cost ==> Biaya Differensial
• Differential Revenu ==> Pendapatan Diferensial
• Direct Cost ==> Biaya Langsung
• Direct Costing ==> Penetapan/Sistem Biaya Langsung
• Direct Department Overhead Expense ==> Beban Overhead Departemen Lansung
• Direct Disclaimer Opinion ==> Penolakan Pemberian Pendapat
• Direct Expense ==> Beban Langsung
• Direct Investment ==> Investasi Langsung
• Direct Labor ==> Upah Langsung
• Direct Labor Cost ==> Biaya Upah Tidak Langsung
• Direct Labor Cost Budget ==> Biaya Anggaran Buruh Langsung
• Direct Labor Hour ==> Jam Buruh Langsung
• Direct Material ==> Bahan Mentah Langsung
• Direct Material Price Variance ==> Selisih Harga Bahan Baku Langsung
• Direct Materials Quantity Variance ==> Selisih Jumlah Bahan Baku Langsung
• Direct Proof ==> Pembuktian Langsung
• Direct Selling ==> Penjualan Langsung
• Direct Tax ==> Pajak Langsung
• Direct Write Off ==> Penghapusan Langsung
• Direct Write Off Method ==> Metode Penghapusan Langsung
• Disagio ==> Disagio
• Disbursement ==> Pengeluaran
• Disclaimer Of Opinion ==> Penolakan Memberikan Pendapat
• Disclousure ==> Penjelasan
• Discount ==> Potongan Harga
• Discount Bond ==> Diskonto Obligasi
• Discount On Bond Payable ==> Disagio Hutang Obligasi
• Discount On Preferred Stock ==> Disagio Saham Preferen
• Discount On Stock ==> Disagio Saham
• Discount Period ==> Periode Diskonto
• Discount Rate ==> Tingkat Potongan Tunai/Tingkat Diskonto
• Discounted Note ==> Nilai Yang Telah Didiskonto
• Discounting ==> Pendiskontoan
• Discounting Account Receivables ==> Pendiskontoan Piutang Dagang
• Discovery Sampling ==> Sampling Penemuan
• Disposable Income ==> Pendapatan Bersih
• Disposal Value ==> Nilai Pelepasan
• Dissolution ==> Pembubaran
• Dissolution Of Partnership ==> Pembubaran Persekutuan
• Distortion ==> Penyimpangan
• Distribution ==> Distribusi
• Distribution Cost ==> Biaya Distribusi
• Diversification ==> Diversifikasi
• Document ==> Dokumen
• Documentation ==> Dokumentasi
• Dollar Value Lifo Method ==> Metode MTKP Nilai Rupiah
• Donated Capital ==> Modal Hasil Sumbangan
• Donated Stock ==> Modal Sumbangan
• Dormant Account ==> Rekening Giro Non Aktif
• Double Declining Balance ==> Saldo Menurun Ganda
• Double Declining Balance Method ==> Metode Saldo Menurun Ganda
• Double Entry Accounting ==> Akuntansi Berpasangan
• Double Entry Bookkeeping ==> Tata Buku Berpasangan
• Double Entry System ==> Sistem Pembukuan Berpasangan
• Double Insurance ==> Asuransi Ganda
• Double Taxation ==> Pajak Ganda
• Doubtful Account ==> Perkiraan Piutang Ragu-ragu
• Down Period ==> Periode Pengangguran
• Draft ==> Wesel
• Drawee ==> Yang Ditarik
• Drawer ==> Penarik
• Drawing ==> Pengambilan Prive
• Due Date ==> Jatuh Tempo
• Due Date Control ==> Pengendalian Batas Tanggal
• Due Date Of Bill ==> Batas Tanggal Pembayaran Wesel
• Due To Shareholders ==> Utang Kepada Pemegang Saham
• Duty ==> Bea Impor

E

• Earned ==> Pendapatan
• Earned Capital ==> Modal Yang Diperoleh
• Earned Income ==> Pendapatan Yang Diperoleh
• Earned Surplus ==> Kelebihan Yang Diperoleh
• Earnest Money ==> Uang Panjar
• Earning After Interest And Tax ==> Pendapatan Setelah Bunga dan Pajak
• Earning After Tax ==> Laba Sesudah Pajak
• Earning Asset ==> Aktiva Yang Menghasilkan
• Earning Before Interest and Taxes ==> Pendapatan Sebelum Bunga dan Pajak
• Earning Per Share ==> Pendapatan Per Lembar Saham
• Earning Power ==> Kemampuan Menghasilkan Laba
• Economic Income ==> Laba Ekonomi
• Economic Life ==> Umur Ekonomis
• Economical Order Quantity ==> Jumlah Pembelian Optimal
• Effective Date ==> Tanggal Efektif
• Effective Interest Rate ==> Suku Bunga Efektif
• Efficiency Ratio ==> Rasio Efisiensi
• Efficiency Variance ==> Selisih Efisiensi
• Electronic Data Processing ==> Pengolahan Data Elektronik
• Embezzlement ==> Penggelapan
• Emergency Working Capital ==> Modal Kerja Darurat
• Employee Earning ==> Pendapatan Karyawan
• Employee Earning Statement ==> Laporan Gaji Karyawan
• Employees Record ==> Catatan Karyawan
• Encumbrance ==> Pembebanan
• End Money ==> Uang Cadangan
• End Of Month Trial Balance ==> Daftar Saldo Akhir Bulan
• End Product ==> Produk Akhir
• Ending Balance ==> Saldo Akhir
• Ending Inventory ==> Persediaan Akhir
• Endorsement ==> Endorsemen
• Endorsement In Blank ==> Endorsemen Kosong
• Endorser ==> Endosan
• Endowment Fund ==> Dana Pokok Utuh
• Endowment Policy ==> Polis Endowmen
• Endowment Profit ==> Laba Endowmen
• Engagement Letter ==> Surat Perjanjian
• Enterprise Fund ==> Badan Usaha
• Entertainment Expense ==> Biaya Entertain
• Entity ==> Kesatuan
• Entity Concept ==> Konsep Kesatuan
• Entry ==> Ayat
• Entry Value ==> Nilai Masuk
• Equipment ==> Peralatan
• Equiti Pershare ==> Kekayaan Per Saham
• Equity ==> Modal
• Equity Ownership ==> Pemilikan Ekuitas
• Equity Financing ==> Permodalan Ekuitas
• Equity In Income Of Subsidiary Company ==> Laba Atas Perusahaan Anak
• Equity Method ==> Metode Ekuitas
• Equity Securities ==> Bukti Penyertaan
• Equivalent Units ==> Unit-unit Setara
• Error And Correction ==> Kesalahan dan Perbaikan
• Error Of Emission ==> Kesalahan Tersembunyi
• Escrow Fund ==> Dana Wasiat
• Estate ==> Harta Tidak Bergerak
• Estate Agent ==> Agen Jual Beli Harta Tidak Bergerak
• Estimate Cost ==> Taksiran Biaya
• Estimate Value ==> Nilai Taksiran
• Estimated Gross Profit ==> Estimasi Laba Kotor
• Estimation ==> Taksiran
• Estimation Sampling ==> Sampling Estimasi
• Evaluation ==> Evaluasi
• Evidence ==> Bukti-bukti
• Ex Warehouse ==> Harga Gudang
• Exact Interest ==> Bunga Tetap
• Except ==> Pengecualian
• Excess Capacity ==> Kapasitas Lebih
• Excess Of Cost Over Book Value Of Subsidiary Interest ==> Selisih Lebih Harga Pokok Di Atas Nilai Buku
• Excess Reserve ==> Cadangan Lebih
• Excess Value ==> Nilai Lebih
• Exchange ==> Pertukaran
• Exchange Control ==> Kontrol Devisa
• Exchange Distribution ==> Distribusi Bursa
• Exchange Rate ==> Nilai Tukar
• Excise Tax ==> Cukai
• Executive Committee ==> Komite Eksekutif
• Exemption ==> Pembebanan Pajak
• Exercise Price ==> Harga Pelaksanaan
• Expansion ==> Perluasan Usaha
• Expected Actual Capacity ==> Kapasitas Yang Sesungguhnya Diharapkan
• Expected Rate Of Return ==> Tingkat Pengembalian Yang Diinginkan
• Expected Value ==> Nilai Yang Diharapkan
• Expenditure ==> Pengeluaran
• Expense ==> Biaya/Beban
• Expense Account ==> Perkiraan Beban
• Expense Approach ==> Pendekatan Biaya
• Expiration ==> Kadaluarsa
• Expired ==> Daluarsa
• Explanation Paragraph ==> Paragraf Tengah/Penjelasan
• Exploration Cost ==> Biaya Eksplorasi
• Extended Bond ==> Obligasi Yang Diperpanjang
• Extension ==> Penangguhan Pembayaran Kredit
• External Audit ==> Pemeriksaan Ekstern
• External Auditor ==> Pemeriksa Eksteren
• External Bill ==> Wesel Luar
• External Debt ==> Hutang Eksteren
• External Financing ==> Pembelanjaan Dari Luar
• External Funds ==> Dana Eksteren
• External Loan ==> Pinjaman Eksteren
• Extra Devidend ==> Deviden Ekstra
• Extra Ordinary Gain ==> Keuntungan Luar Biasa
• Extra Ordinary Item ==> Item Yang Luar Biasa
• Extra Ordinary Loss ==> Kerugian Luar Biasa
• Extra Ordinary Repair ==> Perbaikan Luar Biasa
• Extra Ordinary Retirement ==> Penarikan Aktiva Sebab Luar Biasa

F

• Face Value ==> Nilai Nominal
• Factory Ledger ==> Buku Besar Pabrik
• Factory Overhead ==> Biaya Tidak Langsung
• Fictitious Assets ==> Aktiva Fiktif
• Fictitious Transaction ==> Transaksi Fiktif
• Fiduciary ==> Fidusier
• Fiduciary Accounting ==> Akuntansi Fidusier
• Fiduciary Capacity ==> Kemampuan Fidusier
• Fiduciary Loan ==> Pinjaman Tanpa Jaminan
• Fill or Kill ==> Amanat Harga Mati
• Filling Fee ==> Biaya Pendaftaran
• Final Devidend ==> Deviden Akhir
• Finance Lease ==> Kontrak Sewa
• Financial Accounting ==> Akuntansi Keuangan
• Financial Accounting and Control System ==> Akuntansi keuangan dan Sistem Pengendalian
• Financial Accounting Foundation ==> Yayasan Akuntansi Keuangan
• Financial Accounting Standard Board ==> Dewan Standar Akuntansi Keuangan
• Financial Analyst Federation ==> Federasi Analis Keuangan
• Financial Assets ==> Aktiva Finansial
• Financial Breakeven Point ==> Titik Impas Keuangan
• Financial Condition ==> Kondisi Keuangan
• Financial Executives Institute ==> Institut Pejabat Keuangan
• Financial Expense ==> Biaya Modal
• Financial Forecast ==> Ramalan Keuangan
• Financial Function ==> Fungsi Keuangan
• Financial Leverage ==> Solvabilitas Keuangan
• Financial Management ==> Manajemen Keuangan
• Financial Position ==> Posisi Keuangan
• Financial Risk ==> Resiko Keuangan
• Financial Statement ==> Laporan Keuangan
• Financial Statement Analysis ==> Analisis Laporan Keuangan
• Financial Structure ==> Struktur Permodalan
• Fine Rate ==> Tingkat Bunga Wajar
• Finished Goods ==> Barang Jadi
• Finished Goods Inventory ==> Persediaan Barang Jadi
• Fire Insurance ==> Asuransi Kebakaran
• Firm ==> Firma
• Fiscal Period ==> Periode Fiskal
• Fiscal Year ==> Tahun Pajak/Tahun Fiskal
• Fixed Asset ==> Harta Tetap
• Fixed Asset Ledger Card ==> Kartu Buku Besar Pebantu Aktiva Tetap
• Fixed Asset Subsidiary Ledger ==> Buku Tambahan Harta Tetap
• Fixed Asset Turnover ==> Perputaran Harta Tetap
• Fixed Capital ==> Modal Tetap
• Fixed Capital Assets ==> Modal Kerja Tetap
• Fixed Charges ==> Beban Tetap
• Fixed Cost ==> Biaya Tetap
• Fixed Deposit ==> Deposito Tetap
• Fixed Effiency Variance ==> Penyimpangan Efisiensi Yang Tetap
• Fixed Expense ==> Beban Tetap
• Fixed Factory Overhead ==> Overhead Pabrik Yang Tetap
• Fixed Interest ==> Bunga Tetap
• Fixed Interest Rate Bond ==> Obligasi Tingkat Bunga Tetap
• Fixed Loan ==> Pinjaman Tetap
• Fixed Obligation ==> Kewajiban Tetap
• Fixed Overhead ==> Overhead Tetap
• Flat Rate ==> Tarif Rata
• Flat Rate Tax ==> Pajak Tarif Rata
• Flexible Budget ==> Anggaran Fleksibel
• Floating Assets ==> Aktiva Mengambang
• Floating Capital ==> Modal Tersedia
• Floating Charge ==> Beban Mengambang
• Floor ==> Batas Bawah
• Flow Of Cost ==> Aliran Biaya
• Flow Of Document ==> Peredaran Dokumen
• Flow Of Work ==> Peredaran Kerja
• Flowchart ==> Daftar Aliran/Bagan Arus
• Fluctuating Fund ==> Dana Berubah Ubah
• Fluctuating Method ==> Metode Fluktuasi
• Fluctuation ==> Fluktuasi
• Foot Note ==> Catatan Kaki
• Forced Loan ==> Pinjaman Terpaksa
• Forecast Balance Sheet ==> Ramalan Neraca
• Forecast Income Statement ==> Taksiran Rugi Laba
• Foreign Bank ==> Bank Asing
• Foreign Exchange ==> Devisa
• Foreign Exchange Bank ==> Bank Devisa
• Foreign Exchange Contract ==> Kontrak Tukar-menukar Uang Asing
• Foreign Exchange Gain Or Loss ==> Keuntungan atau Kerugian Akibat Pertukaran Valuta Asing
• Foreign Exchange Rate ==> Kurs Tukar Mata Uang Asing
• Foreign Fund ==> Dana Luar Negeri
• Foreign Trade ==> Perdagangan Luar Negeri
• Foreign Trade Zone ==> Daerah Perdagangan Bebas
• Form ==> Formulir
• Form Utility ==> Berguna Karena Bentuk
• Forms Of Business Transaction ==> Bentuk-bentuk Organisasi Perusahaan
• Forward Foreign Exchange Transaction ==> Transaksi Valuta Asing Diwaktu Mendatang
• Forward Rate ==> Kurs Maju
• Forward Sale ==> Penjualan Di Muka
• Founders Share ==> Saham Pendiri
• Four Collumn Account ==> Perkiraan Empat Kolom
• Four Collumn Journal ==> Jurnal Empat Kolom
• Fractional Banking ==> Perbankan Fraksional
• Franchise ==> Hak Kelola
• Fraud ==> Kecurangan
• Free And Open Market ==> Pasar Bebas Terbuka
• Free On Board Destination ==> Franko Gudang Pembeli
• Free On Board Shipping Point ==> Franko Gudang Penjual
• Free Rider ==> Pedagang Pratunai
• Freight In ==> Ongkos Angkut Pembelian
• Freight On Material Purchases ==> Beban Angkut Pembelian Bahan
• Freight Out ==> Ongkos Angkut Penjualan
• Frequency Distribution ==> Distribusi Frekuensi
• Fringe Benefit ==> Tunjangan
• Frozen Asset ==> Aktiva Beku
• Full Cost Method ==> Metode Biaya Penuh
• Full Disclosure ==> Pengungkapan Penuh
• Full Paid Stock ==> Saham Lunas
• Functional Accounting ==> Akuntansi Fungsional
• Fund ==> Dana
• Fund Accounting ==> Akuntansi Dana
• Fund Flow ==> Arus Dana
• Fund Flow Statement ==> Laporan Arus Dana
• Funded Appropriation ==> Penyisihan Dana
• Funds Statement ==> Laporan Sumber Dan Penggunaan Dana
• Furniture & Fixture ==> Peralatan
• Fusion ==> Penggabungan
• Future Value Of Annuity ==> Nilai Majemuk Anuitet

G

• Gain ==> Keuntungan
• Gain From Decrease In Inventorry Allowance ==> Laba Atas Turunnya Nilai Cadangan Persediaan
• Gain On Sale Marketable Securities ==> Keuntungan Jual Surat Berharga
• Gain On Sale Of Long Term Investment ==> Keuntungan Jual Fixed Asset
• Gain Sharing System ==> Sistem Upah Premi
• Gains And Loss Realization ==> Perkiraan Realisasi Laba Rugi
• Gains On Realization ==> Realisasi Keuntungan
• General Accepted Auditing Standard ==> Norma Pemeriksaan Akuntan
• General Accounting ==> Akuntansi Umum
• General Agent ==> Agen Umum
• General And Adminstrative Expense ==> Biaya Umum Dan Administrasi
• General Assigment ==> Penegasan Umum
• General Audit ==> Pemeriksaan Umum
• General Control ==> Pengendalian Umum
• General Creditors ==> Kreditur Umum
• General Examination ==> Pemeriksaan Umum
• General Expense ==> Biaya Umum
• General Fund ==> Dana Umum
• General Journal ==> Jurnal Umum
• General Journal Entry ==> Pos Jurnal Umum
• General Ledger ==> Buku Besar Umum
• General Operating Expense ==> Biaya Umum Operasi
• General Purpose ==> Laporan Serba Guna
• General Reserve ==> Cadangan Umum
• Generally Accepted Accounting Principle ==> Prinsip Akuntansi Yang Diakui Secara Umum
• Geograpihical Decentralization ==> Desentralisasi Geografis
• Getting The Order ==> Mendapatkan Order
• Gilt Edges ==> Obligasi Unggul
• Go Public Company ==> Perusahaan Yang Menjual Saham Ke Masyarakat
• Going Concern ==> Kesinambungan
• Going Concern Concept ==> Konsep Kontinuitas Usaha
• Gold Reserves ==> Cadangan Emas
• Gold Standard ==> Standar Emas
• Good Available For Sale ==> Barang-barang Yang Tersedia Untuk Dijual
• Good Delivery ==> Penyerahan Sempurna
• Goods In Process ==> Barang Dalam Proses
• Goods In Progress ==> Barang-barang Dalam Penyelesaian
• Government Finacial ==> Keuangan Pemerintah
• Governmental Accounting ==> Akuntansi Pemerintah
• Grace Period ==> Masa Tenggang
• Gross Loss ==> Rugi Kotor
• Gross National Product ==> Produksi Nasional Bruto
• Gross Profit ==> Laba Kotor
• Gross Profit Analysist ==> Analisa Laba Kotor
• Gross Profit From Sales ==> Laba Bruto Penjualan
• Gross Profit Method ==> Metode Laba Kotor
• Gross Profit On Sales ==> Laba Kotor Atas Penjualan
• Gross Profit Percentage ==> Persentase Laba Kotor
• Gross Profit Ratio ==> Rasio Laba Kotor
• Gross Purchases ==> Pembelian Kotor
• Gross Salaries ==> Gaji Kotor
• Gross Sales ==> Penjualan Kotor
• Gross Working Capital ==> Modal Kerja Bruto
• Group Approach ==> Pendekatan Secara Kelompok
• Group Code ==> Kode Kelompok
• Group Depreciation ==> Penyusutan Secara Kelompok
• Growth Stock ==> Saham Unggul
• Guaranteed Bond ==> Obligasi Yang Dijamin
• Guaranteed Securities ==> Sekuritas Yang Dijamin

H

• Hard Currency ==> Mata Uang Kuat
• Hard Goods ==> Barang-barang Konsumsi Tahan Lama
• Hardware ==> Perangkat Keras
• Hash Total ==> Total Kasar/Jumlah Kotor
• Hearing ==> Pemeriksaan
• Heating And Lighting Expense ==> Biaya Pemanas Dan Penerangan
• Heavy Market ==> Pasar Turun
• Hidden Inflation ==> Inflasi Tersembunyi
• Hidden Reserves ==> Cadangan Rahasia
• Hidden Tax ==> Pajak Tersembunyi
• Hire Purchase Agreement ==> Perjanjian Sewa Beli Bersyarat
• Hiring Ticket ==> Surat Perjanjian Kerja
• Histogram ==> Distribusi Frekuensi
• Historical Cost ==> Biaya Historis
• Historical Cost Accounting ==> Akuntansi Perolehan Historis
• Historical Cost Concept ==> Konsel Biaya Historis
• Hold Back Pay ==> Penangguhan Pembayaran Upah
• Holding Company ==> Perseroan Induk
• Holding Gain Or Loss ==> Penyimpangan Keuntungan dan Kerugian
• Home Office ==> Kantor Pusat
• Horizontal Analysis ==> Analisis Horizontal
• Horizontal Combination ==> Kombinasi Horizontal
• Hot Money ==> Uang Panas
• Human Capital ==> Modal Daya Manusia
• Human Resource Accounting ==> Akuntansi Sumber Daya Manusia
• Hurdle Rate ==> Tingkat Batas
• Hypothetical Sales Value Relatives ==> Harga Jual Hipotetis

I

• Idle Capacity ==> Kapasitas Yang Tak Terpakai
• Idle Capacity Variance Analysist ==> Analisa Penyimpangan Kapasitas yang Tak Terpakai
• Idle Money ==> Uang Menganggur
• Immediate Or Cancel Order ==> Amanat Sisa Batal
• Implementation ==> Implementasi
• Impress Account ==> Perkiraan Impres
• Impress Petty Cash ==> Dana Kas Kecil
• Imprest Fund System ==> Sistem Dana Tetap
• Improper Accumulation ==> Akumulasi Pendapatan Secara Tidak Layak
• Improvement ==> Penyempurnaan
• Imputed Cost ==> Biaya Terkait
• Imputed Interest ==> Bunga Terkait
• In Active Stock ==> Saham Yang Kurang Laku
• In Charge Accountant ==> Akuntan Penanggung Jawab
• Incentive Taxation ==> Sistem Perpajakan Insentif
• Income ==> Laba
• Income After Tax ==> Laba Sesudah Pajak
• Income Averaging ==> Peralatan Penghasilan
• Income Bond ==> Pendapatan Obligasi
• Income From Joint Venture ==> Laba Usaha Patungan
• Income From Operation ==> Laba Usaha
• Income Principle ==> Azas Pendapatan
• Income Sharing Agreement ==> Persetujuan Pembagian Laba
• Income Statement ==> Laporan Rugi Laba
• Income Statement Account ==> Perkiraan Rugi Laba
• Income Statement Approach ==> Pendekatan Laba Rugi
• Income Statement Approach Method ==> Metode pendekatan Rugi Laba
• Income Summary ==> Ikhtisar Rugi Laba
• Income Tax ==> Pajak Penghasilan
• Income Tax Method ==> Metode Pajak Penghasilan
• Incoming Collection ==> Inkaso Masuk
• Increasing Cost ==> Biaya Meningkat
• Increasing Cost Industry ==> Industri dengan Biaya Meningkat
• Incremental Cash Flow ==> Arus Uang Kas Tambahan
• Incremental Cost ==> Biaya Tambahan
• Incremental Cost Of Capital ==> Biaya Modal Tambahan
• Indenture ==> Indenture
• Independence ==> Sikap Tidak Memihak
• Independent Accountant ==> Akuntan Independen
• Independent Auditor ==> Auditor Independen
• Independent Auditor Report ==> Laporan Pemeriksa Yang Bebas
• Indirect Cost ==> Biaya Tidak Langsung
• Indirect Departemental Expense ==> Beban Departemen Tak Langsung
• Indirect Expense ==> Biaya Tak Langsung
• Indirect Factory Cost ==> Biaya Pabrik Tak Langsung
• Indirect Labor ==> Tenaga Kerja Tak Langsung
• Indirect Material ==> Bahan Baku Tak Langsung
• Indirect Operating Expense ==> Biaya Usaha Tak Langsung
• Indirect Production ==> Produksi Tidak Langsung
• Indirect Tax ==> Pajak Tidak Langsung
• Individual Proprietorship ==> Perusahaan Perseorangan
• Individual Retirement Account ==> Perkiraan Pemberhentian
• Industrial Goods ==> Barang-barang Industri
• Industrial Revenue Bond ==> Obligasi Pendapatan Industri
• Inflation ==> Inflasi
• Inflation Accounting ==> Akuntansi Untuk Inflasi
• Information ==> Informasi
• Information System ==> Sistem Informasi
• Inheritance Tax ==> Pajak Warisan
• Initial Audit ==> Pemeriksaan Pertama Kali
• Initial Inventory ==> Persediaan Awal
• Input Tax ==> Pajak Masukan
• Installation Cost ==> Biaya Instalasi/Pemasangan
• Installment ==> Angsuran/ Cicilan
• Installment Allotment ==> Alokasi Cicilan
• Installment Bond ==> Obligasi Cicilan
• Installment Buying ==> Pembelian Cicilan
• Installment Contract Receivable ==> Piutang Penjualan Cicilan
• Installment Deposit ==> Tabungan Cicilan
• Installment Loan ==> Pinjaman Cicilan
• Installment Method ==> Metode Cicilan
• Installment Payable ==> Hutang Cicilan
• Installment Sales ==> Penjualan Cicilan
• Installment Sales Method ==> Metode Penjualan Cicilan
• Installment Term Debt ==> Utang Jangka Menengah
• Insurance ==> Asuransi
• Insurance Expense General ==> Biaya Asuransi Umum
• Insurance Expense Selling ==> Biaya Asuransi Penjualan
• Insurance Fund ==> Dana Asuransi
• Insurance Policy ==> Polis Asuransi
• Insurance Premium ==> Premi Asuransi
• Insurer ==> Perusahaan Asuransi
• Intangible Asset ==> Aktiva Tidak Berwujud
• Intangible Fixed Assets ==> Aktiva Tetap Tak Berwujud
• Interchangeable Bond ==> Obligasi Yang Dapat Dipertukarkan
• Intercompany Loans ==> Pinjaman Antar Perusahaan
• Intercompany Sales ==> Penjualan Antar Perusahaan
• Intercompany Transaction ==> Transaksi Antar Perusahaan
• Interest ==> Bunga
• Interest Bearing Note ==> Wesel Berbunga
• Interest Bond ==> Obligasi Bunga
• Interest Collected In Advance ==> Bunga Diterima Di Muka
• Interest Earned ==> Pendapatan Bunga
• Interest Expense ==> Biaya Bunga
• Interest Factor ==> Faktor Bunga
• Interest Income ==> Pendapatan Bunga
• Interest On Capital ==> Bunga Modal
• Interest Payable ==> Hutang Bunga
• Interest Receivable ==> Piutang Bunga
• Interim Audit ==> Pemeriksaan Sementara
• Interim Bond ==> Obligasi Sementara
• Interim Devidend ==> Deviden Sementara
• Interim Financial Statement ==> Laporan Keuangan Interim
• Interim Monthly Income Statement ==> Laporan R/L Bulanan Sementara
• Interim Sertificate ==> Sertifikat Sementara
• Interim Statement ==> Laporan Sementara
• Intermediate Goods ==> Barang-barang Antara
• Internal Audit ==> Pemeriksaan Intern
• Internal Auditor ==> Pemeriksa Internal
• Internal Check ==> Pemeriksaan Intern
• Internal Control ==> Pengawasan Intern
• Internal Control Questionary ==> Pertanyaan Pengendalian Intern
• Internal Control System ==> Sistem Pengendalian Interen
• Internal Event ==> Kejadian Interen
• Internal Financing ==> Pembiayaan Intern
• Internal Rate Of Return ==> Tingkat Hasil Pengembalian Interen
• International Accounting ==> Akuntansi Internasional
• International Federation Of Accountants ==> Federasi Akuntan Internasional
• Interperiod Income Tax Allocation ==> Alokasi Pajak Penghasilan Antar Periode
• Intrinsic Value ==> Nilai Sesungguhnya
• Inventory ==> Persediaan
• Inventory Analysis Report ==> Laporan Analisis Persediaan
• Inventory Audit ==> Pemeriksaan Persediaan
• Inventory Control ==> Pengendaliaan Persediaan
• Inventory Control Application ==> Aplikasi Pengendalian Persediaan
• Inventory Observation ==> Pengamatan Persediaan
• Inventory Of Direct Material ==> Persediaan Bahan Baku Langsung
• Inventory Of Indirect Material ==> Persediaan Bahan Baku Tidak Langsung
• Inventory Of Material ==> Persediaan Bahan Mentah
• Inventory Profit ==> Laba Persediaan
• Inventory Reorder Report ==> Laporan Pemesan Kembali Persediaan
• Inventory Subsidiary Ledger ==> Buku Tambahan Persediaan
• Inventory Taking ==> Inventarisasi
• Inventory Turnover ==> Perputaran Persediaan
• Inventory Valuation ==> Penilaian Persediaan
• Invested Capital ==> Modal Yang Diinvestasikan
• Invested Fund ==> Dana Yang Diinvestasikan
• Investee ==> Penerima Penanaman Modal
• Investigation ==> Penyelidikan
• Investment ==> Investasi
• Investment Adviser ==> Penasihat Investasi
• Investment Allowance ==> Bunga Modal
• Investment Banker ==> Bankir Investasi
• Investment Center ==> Pusat Investasi
• Investment Company ==> Perusahaan Investasi
• Investment Credit ==> Kredit Investasi
• Investment Finance Corporation ==> Lembaga Perantara Penerbitan Sekuritas
• Investment In Bill ==> Investasi Dalam Bentuk Surat Wesel
• Investment In Bond ==> Investasi Dalam Obligasi
• Investment In Fund ==> Investasi Dalam Dana
• Investment In Joint Venture ==> Investasi Dalam Usaha Patungan
• Investment In Land ==> Investasi Dalam Bentuk Tanah
• Investment In Life Insurance ==> Investasi Dalam Bentuk Asuransi Jiwa
• Investment In Stock ==> Investasi Saham
• Investment Portfolio ==> Portepel Investasi
• Investment Tax Credit ==> Kredit Pajak Investasi
• Investor ==> Penanam Modal
• Invoice ==> Faktur
• Invoice Register ==> Register Faktur Pembelian
• Irregularity ==> Penyelewengan
• Issued Capital Stock ==> Modal Saham Diterbitkan
• Issued Stock ==> Saham Ditempatkan
• Issurer ==> Emiten

J

• Job Analysis ==> Analisis Kerja
• Job Cost Card ==> Kartu Kalkulasi Harga Pokok Pesanan
• Job Cost Sheet ==> Lembar Biaya Pesanan
• Job Description ==> Uraian Tugas
• Job Order Cost ==> Biaya Pesanan
• Job Order Cost Sheet ==> Kartu Biaya Pesanan
• Job Order Cost System ==> Sistem Biaya Pesanan
• Job Order Costing ==> Sistem Harga Pokok Pesanan
• Job Time Ticket ==> Kartu Jam Kerja
• Joint Cost ==> Biaya Gabungan
• Joint Cost Of Capital ==> Biaya Penggunaan Modal bersama
• Joint Enterprise ==> Perusahaan Bersama
• Joint Products ==> Produksi Gabungan
• Joint Venture ==> Usaha Patungan
• Joint Venture Books ==> Buku Buku Usaha Patungan
• Journal ==> Buku Harian
• Journal Entry ==> Ayat-Ayat Jurnal
• Journal Voucher ==> Voucher Jurnal
• Journalizing ==> Menjurnal
• Judgment Sample ==> Sampel Pertimbangan
• Junior Security ==> Sekuritas Junior

L

• Labor ==> Tenaga Kerja
• Labor Budget ==> Anggaran Tenaga Kerja
• Labor Cost ==> Biaya Tenaga Kerja
• Labor Cost Control ==> Pengendalian Biaya Tenaga Kerja
• Labor Cost Report ==> Laporan Biaya Tenaga Kerja
• Labor Efficiency Ratio ==> Rasio Effisiensi Tenaga Kerja
• Labor Efficiency Standard ==> Standar Effisiensi Tenaga Kerja
• Labor Efficiency Variance ==> Selisih Effisiensi Tenaga Kerja
• Labor Fringe Benefit ==> Pendapatan Yang Diterima Tenaga Kerja
• Labor Performance Report ==> Laporan Pelaksanaan Kerja
• Labor Rate Variance ==> Penyimpangan Tarif Tenaga Kerja
• Land ==> Tanah
• Land Right ==> Hak Atas Tanah
• Last In First Out ==> Masuk Terakhir Keluar Pertama
• Lead Time ==> Tenggang Waktu
• Lease ==> Sewa
• Lease Agreement ==> Kontrak Sewa Guna
• Lease Or Make ==> Sewa Atau Beli
• Leasehold Improvement ==> Pengembangan Atas Leasehold
• Leasing ==> Sewa Guna
• Ledger ==> Buku Besar
• Ledger Less Bookkeeping ==> Pembukuan Sistem Tembus
• Legal Capital ==> Modal Resmi
• Legal Entity ==> Kesatuan Hukum
• Legal Substance ==> Metode Tanpa Buku Pembantu
• Legal Value ==> Nilai Dasar
• Lessee ==> Penyewa
• Lessor ==> Pihak Yang Menyewakan Guna Barang
• Letter Of Comments ==> Surat Komentar
• Letter Of Transmettal ==> Surat Penyerahan
• Leverage Factor ==> Perbandingan Utang Terhadap Aktiva
• Liability ==> Kewajiban
• Liability Certificate ==> Pernyataan Berhutang
• Liability Devidend ==> Deviden Hutang
• Liability Reserve ==> Cadangan Hutang
• Licence ==> Lisensi
• LIFO ==> Last In First Out
• Lightwater & Telp Expense ==> Beban Listrik Air & Telepon
• LILIFO ==> Lieftinck Last In First Out
• Limitation Of Financial Statement ==> Keterbatasan Laporan Keuangan
• Limited Company ==> Perseroan Terbatas
• Limited Liability ==> Kewajiban Terbatas
• Limited Life ==> Waktunya Terbatas
• Limited Order ==> Pesanan Terbatas
• Limited Partner ==> Sekutu Komanditer
• Limited Partnership ==> Persekutuan Komanditer
• Line Authority ==> Wewenang Garis
• Line Manager ==> Manajer Lini
• Liquid Asset ==> Aktiva Liquid
• Liquid Capital ==> Modal Lancar
• Liquid Deviciency ==> Devisiensi Likuid
• Liquidating Devidend ==> Deviden Likuidasi
• Liquidation ==> Likuidasi
• Liquidation Value ==> Nilai Likuidasi
• Liquidity ==> Kemampuan Bayar Hutang Jangka Pendek/Likuiditas
• Liquidity Analysis ==> Analisis Likuiditas
• Liquidity Preverence ==> Preferensi Likuiditas
• Liquidity Ratio ==> Rasio Likuiditas
• Listed Securities ==> Efek-efek Terdaftar
• Loan ==> Pinjaman
• Loan Capital ==> Modal Pinjaman
• Loan Fund ==> Dana Pinjaman
• Loan Value ==> Nilai Pinjaman
• Long From Report ==> Laporan Akuntan Bentuk Panjang
• Long Run Proof ==> Pengecekan Jangka Panjang
• Long Run Report ==> Laporan Bentuk Panjang
• Long Term Asset ==> Aktiva Jangka Panjang
• Long Term Debt ==> Hutang Jangka Panjang
• Long Term Debts To Equity Ratio ==> Rasio Utang Jangka Panjang Terhadap Modal Sendiri
• Long Term Investment ==> Investasi Jangka Panjang
• Long Term Investment In Stock ==> Investasi Jangka Panjang Dalam Saham
• Long Term Liabilities ==> Hutang Jangka Panjang
• Loss ==> Rugi
• Loss From Operation ==> Rugi usaha
• Loss On Realization ==> Realisasi Kerugian
• Loss On Reduction Of Inventory ==> Rugi Penurunan Nilai Persedian
• Loss On Reppossessions ==> Rugi Penarikan Kembali
• Loss On Sale Of Invesment ==> Rugi Penjualan Investasi
• Loss On Trade In ==> Rugi Pertukaran
• Loss Unit ==> Unit Yang Hilang
• Lower Cost Or Market ==> Harga Beli Atau Harga Pasar Yang Lebih Rendah
• Lumpsump Purchase ==> Pembelian Secara Bulat
• Luxury Tax ==> Pajak Barang Mewah

M

• Machine ==> Mesin
• Machine Hour Cost ==> Biaya Mesin Per Jam
• Machine Kept Columnal Journal ==> Jurnal Berkolom Dengan Mesin
• Made Work ==> Pekerjaan Buatan
• Main Product ==> Produk Utama
• Maintenance ==> Perawatan
• Maintenance Cost ==> Biaya Pemeliharaan
• Maintenance Department Budget ==> Anggaran Departemen Pemeliharaan
• Maintenance Expense ==> Biaya Pemeliharaan
• Make Or Buy Decision ==> Keputusan Buat Atau Beli
• Make Up Wages ==> Upah Tambahan
• Man Power ==> Tenaga Manusia
• Management ==> Manajemen
• Management Accounting ==> Akuntansi Manajemen
• Management Advisory Service ==> Pelayanan Konsultasi Perusahaan
• Management Audit ==> Pemeriksaan Manajemen
• Management By Exception ==> Manajemen Dengan Pengecualian
• Management Information System ==> Sistem Informasi Manajemen
• Management Of Earnings ==> Manajemen Pendapatan
• Managerial Accounting ==> Akuntansi Manajerial
• Manipulation ==> Manipulasi
• Manufacture ==> Pabrik
• Manufacturing Company ==> Perusahaan Pabrikasi
• Manufacturing Cost ==> Biaya Pabrikasi
• Manufacturing Firm ==> Perusahaan Industri
• Manufacturing Margin ==> Marjin Produksi
• Manufacturing Overhead ==> Overhead Pabrik
• Manufacturing Statement ==> Laporan Produksi
• Manufacturing Summary ==> Ikhtisar Produksi
• Margin Account ==> Perhitungan Keuntungan Sisa
• Margin Call ==> Permintaan Tambahan
• Margin Profit On Sales ==> Marjin Laba Penjualan
• Marginal Business ==> Perusahaan Marjinal
• Marginal Cost ==> Biaya Marjinal
• Marginal Labor ==> Buruh Dengan Hasil Marjinal
• Marginal Product ==> Produk Marjinal
• Marginal Revenue ==> Pendapatan Marjinal
• Mark Down ==> Penurunan Harga
• Mark Down Cancellation ==> Pembatalan Pengurangan Harga
• Mark Up ==> Kenaikan Harga
• Markdown Cancellation ==> Pembatalan Penurunan Harga
• Market ==> Pasar
• Market Analysis ==> Analisis Pasar
• Market Analyst ==> Analis Pasar
• Market Discretion Order ==> Amanat Pasar Terbaik
• Market Model ==> Model Pasar
• Market Planning ==> Perencanaan Pasar
• Market Price ==> Harga Pasar
• Market Rate ==> Harga Pasar
• Market Research ==> Penelitian Pasar
• Market Risk ==> Resiko Pasar
• Market Value ==> NIlai Pasar
• Market Value At Split Off ==> Harga Jual Pada Titik Pisah
• Market Value Of Rights ==> Harga Pasar Hak Beli Saham
• Market Value Of Stock Ex Right ==> Harga Pasar Saham Tanpa Hak Beli Saham
• Marketable Securities ==> Surat Berharga
• Marketing ==> Pemasaran
• Marketing Cost Analyst ==> Analisis Biaya Marketing
• Marketing Department ==> Departemen Pemasaran
• Marketing Expense ==> Biaya Pemasaran
• Markup Cancellation ==> Pembatalan Kenaikan Harga
• Mass Production ==> Produksi Masal
• Master Agreement ==> Perjanjian Induk
• Master Budget ==> Bujet Induk
• Master File ==> Berkas Induk
• Matching ==> Sesuai
• Matching Concept ==> Konsep Pembebanan
• Matching Cost With Revenue ==> Penetapan Pendapatan Dan Biaya
• Material ==> Bahan Baku
• Material Account ==> Perkiraan Bahan Baku
• Material Available For Use ==> Bahan Siap Dipakai
• Material Control ==> Pengawasan Bahan Baku
• Material Cost ==> Biaya Bahan Baku
• Material In Process ==> Bahan Baku Dalam Proses
• Material In Transit ==> Bahan Dalam Perjalanan
• Material Ledger ==> Buku Besar Bahan Baku
• Material Ledger Card ==> Kartu Bahan Baku
• Material Managemenet ==> Management Bahan baku
• Material Mix Variance ==> Selisih Komposisi Bahan
• Material Price Variance ==> Penyimpangan Harga Bahan Baku
• Material Quantity Standard ==> Standar Kuantitas Bahan Baku
• Material Quantity Variance ==> Selisih Kuantitas Bahan
• Material Schedule ==> Jadwal Bahan
• Material Usage Price Variance ==> Selisih Harga Pemakaian Bahan
• Material Yield Variance ==> Selisih Hasil Bahan
• Materiality ==> Besar Kecil Nilai
• Materiality Concept ==> Konsep Keberartian
• Materials Requisition ==> Permintaan Bahan Baku
• Maturity ==> Jatuh Tempo
• Maturity Basis ==> Basis Jatuh Tempo
• Maturity Date ==> Tanggal Jatuh Tempo
• Maturity Value ==> Nilai Jatuh Tempo
• Maximum Capacity ==> Kapasitas Maksimum
• Medical Expense ==> Biaya Pengobatan
• Medium Term Loan ==> Pinjaman Jangka Menengah
• Memorandum Of Deposit ==> Memorandum Deposito
• Merchandise Firm ==> Perusahaan Perdagangan
• Merchandise Inventory ==> Persediaan Barang Dagangan
• Merchandise Inventory Turnover ==> Perputaran Persedian Barang Dagangan
• Merchandise Shipment On Consigment ==> Pengiriman Bagian Konsinyasi
• Merchandising Company ==> Perusahaan Dagang
• Minimum Rate ==> Tarif Minimum
• Minimum Wage ==> Upah Minimum
• Minmax Method ==> Metode Maksimum Minimum
• Minority Interest ==> Hak Minoritas
• Miscellaneous Assets ==> Aktiva Rupa-rupa
• Miscelleneous Expense ==> Biaya Rupa-Rupa
• Miscelleneous General Expense ==> Biaya Umum Rupa-Rupa
• Miscelleneous Selling Expense ==> Biaya Penjualan Rupa-Rupa
• Misleading ==> Menyesatkan
• Mixed Account ==> Rekening Campuran
• Mixed Cost ==> Biaya Campuran
• Mixed Holding Company ==> Perseroan Induk Campuran
• Mixed Invoice ==> Faktur Campuran
• Mixed Opinion ==> Pendapat Campuran
• Monetary Concept ==> Konsep Moneter
• Monetary Item ==> Pos Moneter
• Monetary Liability ==> Kewajiban Moneter
• Monetary Reserves ==> Cadangan Moneter
• Monetary Unit ==> Satuan Moneter
• Money ==> Uang
• Morning Loan ==> Pinjaman Sehari
• Mortgage ==> Hipotek
• Mortgage Bond ==> Obligasi Hipotik
• Mortgage Company ==> Perseroan Hipotek
• Mortgage General ==> Hipotek Umum
• Mortgage Improvement ==> Hipotek Untuk Perbaikan
• Mortgage Payable ==> Hutang Hipotek
• Moving Average ==> Rata-Rata Bergerak
• Moving Average Method ==> Metode Rata-rata Bergerak
• Multiple Correlation ==> Korelasi Ganda
• Multiple Currency System ==> Sistem Mata Uang Berganda
• Multiple Step ==> Langkah Bertahap
• Multiple Step Income Statement ==> Laporan Pendapatan Bentuk Ganda
• Municipal Bond ==> Obligasi Pemerintah Daerah
• Mutual Company ==> Perusahaan Bersama
• Mutual Insurance Company ==> Perusahaan Asuransi Bersama

N

• Narrow Market ==> Pasar Terbatas
• National Association Of Accountant ==> Asosiasi Akuntan Nasional
• National Bank Act ==> Undang-undang Bank Nasional
• National Bank Notes ==> Uang Kertas Bank Nasional
• National Income ==> Pendapatan Nasional
• Natural Bussiness Year ==> Tahun Bisnis Alami
• Natural Loss ==> Kehilangan Alami
• Natural Resources ==> Sumber-sumber Alam
• Near Money ==> Aktiva Yang Segera Dapat Diuangkan
• Negative Assurance ==> Jaminan Negatif
• Negative Confirmation ==> Konfirmasi Negatif
• Negative Goodwill ==> Goodwill Negatif
• Negotiated Market ==> Pasar Murni
• Net Asset ==> Aktiva Bersih
• Net Book Value ==> Nilai Buku Bersih
• Net Earning ==> Pendapatan Bersih
• Net Income ==> Pendapatan Bersih
• Net Income After Tax ==> Laba Bersih Sesudah Pajak
• Net Income Before Tax & Interest ==> Laba Bersih Sebelum Pajak & Bunga
• Net Income From Operation ==> Laba Bersih Dari Kegiatan Operasi
• Net Issue ==> Emisi Baru
• Net Loss ==> Kerugian Bersih
• Net Markdown ==> Penurunan Harga Netto
• Net Markup ==> Kenaikan Harga Netto
• Net Method ==> Metode Bersih
• Net Monetary Asset ==> Aktiva Moneter
• Net Of Tax Tax Effect ==> Bersih Dari Pengaruh Pajak
• Net Pay ==> Upah Bersih
• Net Payment ==> Pembayaran Bersih
• Net Present Value ==> Nilai Bersih Sekarang
• Net Profit ==> Laba Bersih
• Net Purchase ==> Pembelian Bersih
• Net Realizable Value ==> Nilai Bersih Yang Dapat Direalisasi
• Net Sales ==> Penjualan Bersih
• Net Working Capital ==> Modal Kerja Bersih
• Net Worth ==> Kekayaan Bersih
• Net Worth To Debt Ratio ==> Rasio Modal Sendiri Terhadap Utang
• Night Shift ==> Regu Malam
• No Opinion ==> Penolakan Pemberian Pendapat
• Nominal Account ==> Perkiraan Nominal
• Nominal Capital ==> Modal Nominal
• Nominal Cost ==> Biaya Nominal
• Nominal Cummulative Preferred Stock ==> Saham Preferen Non Kumulatif
• Nominal Interest Rate ==> Tingkat Bunga Nominal
• Nominal Value ==> Nilai Nominal
• Non Bussiness Expense ==> Bukan Biaya Usaha
• Non Cash Items ==> Bukan Item Kas
• Non Current Asset ==> Aktiva Tidak Lancar
• Non Current Liability ==> Bukan Hutang Jangka Pendek
• Non Financial Record ==> Catatan Bukan Keuangan
• Non Fixed Asset ==> Bukan Harta Tetap
• Non Interest Bearing Note ==> Wesel Tanpa Bunga
• Non Monetary Assets ==> Aktiva Bukan Aset
• Non Monetary Item ==> Pos Bukan Moneter
• Non Operating Expenses ==> Beban-beban Non Operasional
• Non Operating Revenue ==> Pendapatan Non Operasional
• Non Participating Preferred Stock ==> Saham Preferen Non Patisipasi
• Non Profit Corporation ==> Perusahaan Sosial
• Non Profit Organization ==> Organisasi Yang Tidak Mencari Laba
• Non Recurring Cost ==> Biaya Tidak Berulang
• Non Supficient Fund Check ==> Cek Kosong
• Non Voting Stock ==> Saham Diam
• Non Working Capital ==> Bukan Modal Kerja
• Nopar Stock ==> Saham Tanpa Nilai Nominal
• Normal Balance ==> Saldo Normal
• Normal Capacity ==> Kapasitas Normal
• Normal Distribution ==> Distribusi Normal
• Normal Goods ==> Barang Normal
• Normal Price ==> Harga Normal
• Normal Return ==> Pengembalian Normal
• Normal Working Capital ==> Modal Kerja
• Not Sufficient Fund ==> Dana Tidak Cukup
• Note ==> Wesel
• Note Payable ==> Wesel bayar
• Note Receivable ==> Wesel Tagih
• Notes Receivable Discounted ==> Wesel Tagih Yang Didiskontokan
• Notes To Financial Statement ==> Catatan atas Laporan Keuangan
• Notice Of Employment ==> Surat Perjanjian Kerja

O

• Object Classification ==> Klasifikasi Objek
• Objectivity ==> Objektivitas
• Obligations ==> Obligasi
• Observation Of Inventory Taking ==> Pengamatan Perhitungan Persediaan
• Obsolescence ==> Keusangan
• Occupancy Cost ==> Biaya Pendiaman/Penempatan
• Off Balance Sheet Financing ==> Pembelanjaan Diluar Neraca
• Off Balance Sheet Transaction ==> Transaksi Di Luar Neraca
• Off Board ==> Transaksi Langsung
• Offer ==> Penawaran
• Offer Price ==> Harga Penawaran
• Office ==> Kantor
• Office Equipment ==> Peralatan kantor
• Office Insurance Expense ==> Beban Asuransi Kantor
• Office Maintenance Expense ==> Beban Pemeliharaan Kantor
• Office Management ==> Manajemen Perkantoran
• Office Salaries Expense ==> Biaya Gaji Bagian Kantor
• Office Suplies Expense ==> Biaya Perlengkapan Kantor
• Office Supplies ==> Perlengkapan Kantor
• Office Supplies Expense ==> Beban Kebutuhan Kantor
• Official Quotation Rate ==> Daftar Kurs Resmi
• Offset Account ==> Rekening Lawan
• Old Age Insurance ==> Jaminan Hari Tua
• Oligopoly ==> Oligopoli
• On Account ==> Pembayaran Angsuran
• On Balance Sheet Transaction ==> Transaksi Nyata
• One Time Voucher Prosedures ==> Prosedur Pembuatan Voucher Sekaligus
• One Write System ==> Sistem Sekali Tulis
• Open Account ==> Rekening Perkiraan Terbuka
• Open Book Account ==> Rekening Perkiraan Buku Terbuka
• Open Check ==> Cek Terbuka
• Open Corporation ==> Perusahaan Berpotensi Luas
• Open Item Statement ==> Surat Pernyataan Elemen-Elemen Terbuka
• Open Order ==> Amanat Tanpa Batas Waktu
• Open Stock ==> Stok Tersedia
• Opening Assets ==> Aktiva Yang Terlihat Operasi
• Opening Entry ==> Ayat-ayat Pembukaan
• Opening Price ==> Harga Perkenalan
• Operating Assets ==> Aktiva/Modal Operasi
• Operating Budget ==> Bujet Operasi
• Operating Cycle ==> Siklus Operasional
• Operating Expense ==> Biaya Usaha
• Operating Income ==> Hasil Usaha
• Operating Lease ==> Lease Operasi
• Operating Leverage ==> Leverage Operasi
• Operating Period ==> Periode Operasi
• Operating Ratio ==> Rasio Operasi
• Operating Research ==> Penelitian Operasional
• Operating Revenues ==> Pendapatan-pendapat Operasional
• Operating Sales Budget ==> Anggaran Operasional Penjualan
• Operating Statement ==> Pernyataan Operasi
• Operating Transactions ==> Transaksi Operasionil
• Opinion ==> Pendapat
• Opportunity Cost ==> Biaya Kesempatan
• Option Right ==> Hak Opsi
• Optional Bond ==> Obligasi Opsional
• Optional Devidend ==> Deviden Opsional
• Order ==> Permintaan
• Order Item List ==> Daftar Permintaan Barang
• Ordering Cost ==> Biaya Pesanan
• Ordinary Repair ==> Reparasi Biasa
• Ordinary Shares ==> Saham Biasa
• Organization ==> Organisasi
• Organization Chart ==> Struktur Organisasi
• Organization Cost ==> Biaya Organisasi
• Organized Exchanges ==> Bursa-bursa Efek Resmi
• Original Cost ==> Biaya Orisinil
• Other Asset ==> Harta Lain-Lain
• Other Current Asset ==> Harta Lancar Lainnya
• Other Current Liabilities ==> Hutang Lancar Lainnya
• Other Expense ==> Biaya Lain-Lain
• Other Fixed Asset ==> Harta Tetap Lainnya
• Other General Expense ==> Biaya Umum Lainnya
• Other Income ==> Pendapatan Lain-Lain
• Other Longterm Liabilities ==> Hutang Jangka Panjang Lainnya
• Other Revenue ==> Pendapatan Lain-Lain
• Other Selling Expense ==> Biaya Penjualan Lainnya
• Out Of Pocket Cost ==> Biaya Kantong Sendiri
• Out Of Pocket Expense ==> Beban Dari Saku Sendiri
• Out Of Stock ==> Tidak Ada Dalam Persediaan
• Out Tax ==> Pajak Keluaran
• Outlay ==> Pengeluaran
• Output Method ==> Metode Output
• Outside Broker ==> Broker Luar
• Outstanding Bond ==> Obligasi Dalam Peredaran
• Outstanding Check ==> Cek Beredar
• Outstanding Securities ==> Sekuritas Dalam Peredaran
• Outstanding Stock ==> Saham Yang Beredar
• Over Applied Factory Overhead ==> Kelebihan Aplikasi Overhead Pabrik
• Over Capitalization ==> Kapitalisasi Berlebihan
• Over The Counter Sales ==> Penjualan Tunai
• Overall Cost Of Capital ==> Biaya Penggunaan Modal Rata-rata
• Overall Opinion ==> Pendapat Menyeluruh
• Overbought ==> Pembelian Berlebihan
• Overdraft ==> Kelebihan Penarikan
• Overdraft Application Rate ==> Tarif Pembebanan Overhead
• Overdraft Budget Variance ==> Selisih Anggaran Overhead
• Overdraft Rate ==> Tarif Overhead
• Overdraft Spending Variance ==> Selisih Pengeluaran Overhead
• Overdraft System ==> Sistem Kelebihan Penarikan
• Overissue ==> Emisi Lebih
• Oversold ==> Penjualan Berlebihan
• Overstated ==> Terlalu Tinggi
• Overtime ==> Lembur
• Overtime Premium ==> Premi Lembur
• Owners Equity ==> Modal Pemilik
• Owners Risk ==> Resiko Pemilik
• Ownership ==> Hak Milik
• Ownership Right ==> Hak Pemilik Perusahaan

P

• Packing Slip ==> Tembusan Barang
• Paid In Capital ==> Modal Yang Disetor
• Paid In Surplus ==> Agio Saham
• Paid Up Stock ==> Saham Yang Disetor Penuh
• Paid Voucher File ==> Untuk Voucher Dibayar
• Paper Profit ==> Laba Di Atas Kertas
• Par Stock ==> Saham Yang Punya Nilai
• Par Value ==> Nilai Nominal
• Par Value Stock ==> Saham Dengan Nilai Nominal
• Parallel Operation ==> Operasi Sejajar
• Parent Company ==> Perusahaan Induk
• Part Paid Stock ==> Saham Belum Lunas
• Participating Bond ==> Obligasi Partisipasi
• Participating Preferred Stock ==> Saham Preferen Partisipasi
• Partner ==> Sekutu
• Partner In Charge ==> Partner Utama
• Partners Interest ==> Kepentingan Sekutu
• Partnership ==> Persekutuan
• Passive Bond ==> Obligasi Pasif
• Past Devidend ==> Deviden Yang Terlewatkan
• Past Service Cost ==> Biaya Jasa Masa Lalu
• Patent ==> Paten
• Pawn Broker ==> Pemilik Rumah Gadai
• Payable ==> Hutang
• Payable Date ==> Tanggal Pembayaran
• Payable To Bearer ==> Dapat Dibayar Kepada Pembawa
• Payable To Defaulting Subsouder ==> Utang Kepada Pemesan Saham
• Payback Method ==> Metode Pengembalian
• Payback Period ==> Masa Pengembalian
• Payer ==> Yang Membayar
• Payment ==> Pembayaran
• Payment Bill ==> Wesel Tunai
• Payout Ratio ==> Rasio Pembayaran Deviden
• Payroll ==> Gaji
• Payroll Application ==> Aplikasi Gaji dan Upah
• Payroll Cost ==> Biaya Gaji dan Upah
• Payroll Department ==> Departemen Penggajian
• Payroll Journal ==> Jurnal Gaji
• Payroll Register ==> Register Gaji dan Upah
• Payroll Sheet ==> Daftar Gaji
• Payroll System ==> Sistem Penggajian
• Payroll Tax ==> Pajak Penghasilan
• Peak Demand Capacity ==> Kapasitas Permintaan Maksimum
• Pen And Ink Method ==> Metode Tangan
• Pen Kept Columnar Journal ==> Jurnal Berkolom Dengan Tangan
• Pen Kept Worksheet ==> Daftar Berkolom Dengan Tangan
• Pencil Footing ==> Hasil Penjumlahan
• Pension Cost ==> Biaya Pensiun
• Pension Fund ==> Dana Pensiun
• Pension Plan ==> Rencana Pensiun
• Percentage ==> Persentase
• Percentage Completion Method ==> Metode Persentase Penyelesaian Kembali
• Percentage Depletion ==> Deplesi Persentase
• Percentage Of Completion Method ==> Metode Persentase Penyelesaian
• Percentage Of Contract Completion Method ==> Metode Persentase Penyelesaian Kontrak
• Perdiem ==> Persatuan Waktu
• Perferred Stockholder ==> Pemegang Saham Istimewa
• Performance Audit ==> Audit Daya Guna
• Performance Report ==> Laporan Pelaksanaan
• Performance Test ==> Uji Prestasi
• Periodic Budget ==> Anggaran Secara Periodik
• Periodic Cost ==> Biaya Periodik
• Periodic Inventory Method ==> Metode Persediaan Periodik
• Periodic Inventory System ==> Sistem Persediaan Berkala
• Periodic Method ==> Metode Berkala
• Periodic Report ==> Laporan Berkala
• Periodicity ==> Periode Akuntansi
• Periodicity Concept ==> Konsep Periodisitas
• Permanent Differences ==> Perbedaan Permanen
• Permanent File ==> Berkas Tetap
• Permanent Transaction File ==> Berkas Transaksi Permanen
• Permanent Working Capital ==> Modal Kerja Permanen
• Perpetual Inventory Method ==> Metode Persediaan Terus-menerus
• Perpetual Inventory System ==> Sistem Persediaan Terus-menerus
• Personal Account ==> Rekening Pribadi
• Personal Department ==> Departemen Personalia
• Personal Financial Statement ==> Laporan Keuangan Pribadi
• Personal Property ==> Harta Tidak Bergerak Pribadi
• Personal Property Tax ==> Pajak Bumi dan Bangunan
• Petty Cash ==> Kas Kecil
• Petty Cash Fund ==> Dana Kas Kecil
• Petty Cash Record ==> Catatan Kas Kecil
• Petty Cash Voucher ==> Bukti-bukti Kas Kecil
• Physical Delivery ==> Penyerahan Fisik
• Physical Examination ==> Uji Secara Fisik
• Physical Inventory ==> Persediaan Fisik
• Physical Inventory Method ==> Metode Persediaan Fisik
• Piecemeal Opinion ==> Pendapatan sepotong-sepotong
• Planning ==> Perencanaan
• Planning and Control ==> Perencanaan dan Pengawasan
• Planning Budget ==> Anggaran Perencanaan
• Plant And Equipment ==> Pabrik dan Peralatan
• Plant And Equipment Subsidiary Ledger ==> Buku Besar Tambahan Aktiva Tetap
• Plant And Machine Control ==> Pengawasan Mesin dan Pabrik
• Plant Assets ==> Aktiva Tetap
• Plant Capacity ==> Kapasitas Pabrik
• Plant Expansion Fund ==> Dana Perluasan Pabrik
• Pledging Of Account Receivable ==> Penjaminan Piutang Dagang
• Polling Of Interest ==> Penyatuan Kepentingan
• Polling Of Interest Method ==> Metode Penyatuan Kepentingan
• Positive Confirmation ==> Konfirmasi Positif
• Post Closing Trial Balance ==> Neraca Saldo Setelah Penutupan
• Post Dated Checks ==> Cek Mundur
• Posting ==> Memasukkan Jurnal Ke Buku Besar
• Posting Reference ==> Petunjuk Posting
• Postulat ==> Dalil
• Potensial Working Capital ==> Modal Kerja Potensial
• Pra Operating Cost ==> Biaya Pendahuluan Untuk Usaha
• Pratical Capacity ==> Kapasitas Praktis
• Predetermined Cost ==> Biaya Ditentukan Dimuka
• Predetermined Factory Overhead ==> Biaya Overhead Pabrik Yang Ditentukan Lebih Dahulu
• Predetermined Rate ==> Tarif Dimuka
• Preemptive Right ==> Hak Prioritas
• Preferred As To Dividends ==> Hak Utama Terhadap Deviden
• Preferred Creditor ==> Kreditur Preferen
• Preferred Stock ==> Saham Preferen/Saham Istimewa
• Premium ==> Agio
• Premium On Bond Payable ==> Premi Atas Hutang Obligasi
• Premium On Common Stock ==> Premi Saham Biasa
• Premium On Preferred Stock ==> Premi Saham Preferen
• Premium On Stock ==> Agio Saham
• Prepaid Advertising ==> Iklan Dibayar Dimuka
• Prepaid Delivery Charges ==> Ongkos Angkut Yang Dibayar Dimuka
• Prepaid Expense ==> Biaya Dibayar Dimuka
• Prepaid Insurance ==> Asuransi Dibayar Dimuka
• Prepaid Insurance Expense ==> Beban Asuransi Yang Dibayar Dimuka
• Prepaid Interest Expense ==> Beban Bunga Yang Dibayar Dimuka
• Prepaid Rent ==> Sewa Dibayar Dimuka
• Prepaid Rent Expense ==> Beban Sewa Yang Dibayar Dimuka
• Prepaid Transportation ==> Ongkos Transpot Yang Dibayar Dimuka
• Prepayment ==> Pembayaran Dimuka
• Prepered Stock ==> Modal Saham Preferen
• Present Value ==> Nilai Sekarang
• Present Value Analysis ==> Analisis Nilai Tunai
• Present Value Of Annuity ==> Nilai Sekarang Anuited
• Present Value Table ==> Tabel Nilai Tunai
• Presentation ==> Penyajian
• Price Earnings Ratio ==> Rasio Harga Laba
• Price Index ==> Indeks Harga
• Price Level Adjusted Financial Statement ==> Laporan Keuangan Yang Telah Disesuaikan
• Price Level Adjustment ==> Penyesuaian Tingkat Harga
• Price Level Change ==> Perubahan Tingkat Harga
• Price Level Gains Or Losses ==> Keuntungan Atau Kerugian Dari Tingkat Harga
• Primary Earning Per Share ==> Laba Per Lembar Saham Primer
• Primary Market ==> Pasar Primer
• Primary Working Capital ==> Modal Kerja Primer
• Prime Cost ==> Biaya Material + Biaya Buruh
• Prime Rate ==> Tingkat Bunga Utama
• Principal Auditor ==> Pemeriksa Utama
• Principal Of Note ==> Nilai Nominal Wesel
• Prior Period Adjusment ==> Koreksi Periode Lalu
• Prior Preferred Stock ==> Saham Preferen Utama
• Priority ==> Prioritas
• Private Companies Practice Section ==> Seksi Praktek Perusahaan Perseorangan
• Private Offering ==> Emisi Terbatas
• Privately Held Company ==> Perusahaan Tertutup
• Procedure ==> Prosedur
• Proceed ==> Hasil
• Proceeds Of Bond Issue ==> Hasil Jual Penerbitan Obligasi
• Process Cost Accounting ==> Akuntansi Biaya dan Harga Pokok Proses
• Process Cost System ==> Sistem Kalkulasi Harga Pokok Proses
• Processing Cost ==> Biaya Proses
• Procurement Cost ==> Biaya Pesanan
• Product Cost ==> Harga Pokok Produksi
• Product Line ==> Lini Produk
• Product Line Reporting ==> Laporan Jenis Produksi
• Production Method ==> Metode Produksi
• Productive Output Method ==> Metode Hasil Produksi
• Profesional Fess ==> Pendapatan Profesional
• Profesional Judgement ==> Pertimbangan Profesionil
• Profit ==> Laba
• Profit & Loss Statement ==> Rekening Rugi & Laba
• Profit Decentralization ==> Desentralisasi Laba
• Profit Margin ==> Marjin Laba
• Profit Planning ==> Perencanaan Laba
• Profit Sharing ==> Pembagian Laba
• Profit Sharing Bond ==> Obligasi Bagi Hasil
• Profit Taking ==> Jual Spekulasi
• Profit Volume Ratio ==> Perbandingan Laba Dan Volume
• Profitability ==> Kemampuan Memperoleh Laba
• Proforma ==> Proyeksi
• Proforma Statement ==> Laporan Proforma
• Progess Billing To Customer ==> Harga Kontrak Yang Difakturkan
• Program Budget ==> Anggaran Program
• Program Cost ==> Biaya Yang Telah Diprogram
• Program Of Priorities ==> Program Prioritas
• Progressive Tax ==> Pajak Progresif
• Project Proposal List ==> Daftar Usulan Proyek
• Promissory Note ==> Surat Ijin Untuk Membayar
• Promotion Allowance ==> Tunjangan Untuk Promosi
• Proof Shett ==> Lembaran Pembuktian
• Property ==> Kekayaan
• Property Devidend ==> Deviden Dalam Bentuk Harta atau Barang
• Property Ratio ==> Rasio Antara Modal Pemilik dan Harta Total
• Property Tax ==> Pajak Atas Properti
• Proprietorship ==> Perusahaan Perseorangan
• Provision ==> Propinsi
• Provision For Bad Debts ==> Provisi Piutang Ragu-ragu
• Provision For Depreciation ==> Provisi Penyusutan
• Provision For Doubtful Accounts ==> Provisi Piutang Ragu-ragu
• Provision For Income Taxes ==> Provisi Pajak Penghasilan
• Provision For Uncollectibele Accounts ==> Provisi Piutang Tidak Tertagih
• Proxy ==> Surat Kuasa Untuk Berbuat Sesuatu
• Proxy Statement ==> Surat Kuasa
• Public Accountant ==> Akuntan Publik
• Public Accounting ==> Akuntansi Umum
• Public Enterprise ==> Perusahaan Yang Menjual Saham Pada Publik
• Public Offering ==> Penawaran Kepada Publik
• Publik Interest Accounting ==> Akuntansi Bagi Kepentingan Umum
• Punched Card ==> Kartu Pembuktian
• Purchase ==> Pembelian
• Purchase Account ==> Perkiraan Pembelian
• Purchase Discount ==> Potongan Pembelian
• Purchase Discount Account ==> Perkiraan Diskon Pembelian
• Purchase Invoice ==> Faktur Pembelian
• Purchase Journal ==> Buku Harian Pembelian
• Purchase Method ==> Metode Pembelian
• Purchase Of Merchandise ==> Pembelian Barang Dagangan
• Purchase Order ==> Pesanan Pembelian
• Purchase Requisition ==> Permintaan Pembelian
• Purchase Return ==> Pembelian Yang Dikembalikan
• Purchase Return And Allowance ==> Retur dan Potongan Pembelian
• Purchasing Power ==> Kemampuan Beli
• Purchasing Power Risk ==> Resiko Daya Beli
• Purchasing Procedure ==> Prosedur Pembelian

Q

• Qualified Audit Report ==> Laporan Audit Wajar Bersyarat
• Qualified Opinion ==> Pendapatan Wajar Tanpa Syarat
• Quality Control ==> Pengendalian Mutu
• Quantity Discount ==> Diskon Kualitas
• Quantity Variance ==> Selisih Kuantitas
• Quick Asset ==> Aktiva Cepat
• Quick Ratio ==> Rasio Aktiva Tunai
• Quick Theory ==> Teori Antrian
• Quoted Company ==> Perusahaan Terdaftar

R

• R & D Cost ==> Biaya Riset Dan Pengembangan
• Ranking Investment Proposals ==> Usulan Urutan Investasi
• Rate ==> Tarif, Tingkat Harga
• Rate Base ==> Daftar Tarif
• Rate Earned On Common Stockholders Equity ==> Rentabilitas Saham-saham Biasa
• Rate Earned On Stockholders Equity ==> Rentabilitas Modal Saham
• Rate Earned On Total Assets ==> Rentabilitas Total Aktiva
• Rate Of Return ==> Tingkat Pengembalian
• Rate Of Return On Common Stockholders Equity ==> Rentabilitas Saham Biasa
• Rate Of Return On Fixed Assets ==> Rentabilitas Dari Total Aktiva Tetap
• Rate Of Return On Investment ==> Rentabilitas Investasi
• Rate Of Return On Net Worth ==> Rentabilitas Modal Sendiri
• Rate Of Stock Turnover ==> Tingkat Perputaran Persediaan
• Rate Variance ==> Penyimpangan Tingkat Upah
• Ratio ==> Rasio
• Ratio Analysis ==> Analisis Perbandingan
• Ratio Of Plant Asset To Longtermliability ==> Perbandingan Harta Tetap Dengan Hutang Jangka Panjang
• Raw Material ==> Bahan Mentah
• Raw Material Inventory ==> Persediaan Barang Mentah
• Raw Material Price Variances ==> Penyimpangan Harga Bahan Mentah
• Raw Material Usage Variance ==> Penyimpangan Penggunaan Bahan Mentah
• Real Account ==> Perkiraan Nyata
• Real Income ==> Penghasilan Nyata
• Real Property ==> Harta Nyata Tidak Bergerak
• Realization Gain Or Loss ==> Keuntungan Atau Kerugian Yang Direalisasi
• Realized Gross Profit On Installment Sales ==> Realisasi Laba Kotor
• Rearrangement ==> Penyusunan Kembali
• Rebate ==> Potongan Harga
• Receipt ==> Tanda Terima
• Receivable ==> Piutang
• Receivable Collection Budget ==> Budget Pengumpulan Piutang
• Receivable Write Off ==> Penghapusan Piutang
• Receiving Report ==> Laporan Penerimaan Barang
• Reciprocal Account ==> Perkiraan Berlawanan
• Reciprocal Buying ==> Penjualan Timbal-balik
• Reciprocal Selling ==> Penjualan Timbal-balik
• Reclamtion ==> Reklamasi
• Reclassification ==> Klasifikasi Ulang
• Reconciliation ==> Rekonsiliasi
• Record ==> Catatan
• Recovable From Insurance Companies ==> Piutang Kepada Asuransi
• Redemption ==> Penebusan
• Redemption Of Bond ==> Penghentian Obligasi
• Redemption Premium ==> Premi Penebusan
• Redemption Price ==> Nilai Pelunasan
• Redemption Value ==> Nilai Penarikan
• Rediscount Rate ==> Tingkat Rediskonto
• Reducing Balance Depreciation ==> Penyusutan Saldo Berkurang
• Reducing Charge Method ==> Metode Beban Berkurang
• Refference ==> Penunjuk
• Refunding ==> Pendanaan Kembali
• Refunding Bond ==> Obligasi Perdana
• Refunding Bond Issue ==> Penggantian Pinjaman Obligasi
• Refunding Issue ==> Emisi Pembaruan
• Refunding Of Debt ==> Perpanjangan Hutang
• Registered Bonds ==> Obligasi Yang Terdaftar
• Registered Owner ==> Pemilik Terdaftar
• Registration Representative ==> Wakil Terdaftar
• Registration Statement ==> Laporan Registrasi
• Regression Analysis ==> Analisis Regresi
• Reinvestment Rate ==> Tingkat Reinvestasi
• Related Party Transaction ==> Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa
• Relevant Cost ==> Biaya Relevan
• Relevant Range ==> Kisaran Relevan
• Reliability ==> Dapat Dipercaya
• Renewal Fund ==> Dana Peremajaan
• Rent ==> Sewa
• Rent Collected In Advance ==> Sewa Diterima Dimuka
• Rent Earned ==> Pendapatan Sewa
• Rent Expense ==> Beban Sewa
• Rent Income ==> Pendapatan Sewa
• Reorder Point ==> Titik Pesanan Kembali
• Reorganization ==> Pembaruan Organisasi
• Repair ==> Perbaikan
• Repair And Maintenance Expense ==> Biaya Perbaikan Dan Pemeliharaan
• Repeat Audit ==> Pemeriksaan Yang Berulang
• Replacement Cost ==> Biaya Pengganti
• Replacement Value ==> Nilai Penggantian
• Report ==> Laporan
• Report Form ==> Formulir Laporan
• Report Form Balance Sheet ==> Neraca Bentuk Laporan
• Repossessed Merchandise ==> Persediaan Penarikan Kembali
• Representative Letter Client ==> Surat Pernyataan Langganan
• Reproduction Cost ==> Biaya Reproduksi
• Required Rate Of Return ==> Tingkat Pengembalian Yang Diinginkan
• Research And Development Budget ==> Anggaran Riset Dan Pengembangan
• Research And Development Cost ==> Biaya Penelitian dan Pengembangan
• Reserve ==> Cadangan
• Reserve For Bad Debts ==> Cadangan Piutang Ragu-ragu
• Reserve For Encumbrances ==> Cadangan Pembebanan
• Residual ==> Sisa
• Residual Income ==> Laba Residu
• Residual Theory Of Wages ==> Teori Upah Residu
• Residual Value ==> Nilai Sisa
• Resource Arrangement ==> Persetujuan Perlindungan
• Responsibility Accounting ==> Akuntansi Pertanggung Jawaban
• Responsibility Center ==> Pusat Pertanggung Jawab
• Responsibility Reporting ==> Laporan Pertanggung Jawaban
• Restated ==> Disajikan Kembali
• Restriction Of Dividend ==> Pembatasan Deviden
• Retail Lifo Inventory Method ==> Metode Harga Eceran
• Retail Merchandising ==> Barang Dagang Dijual Secara Eceran
• Retail Method ==> Metode Eceran
• Retailer ==> Pengecer
• Retained Earning ==> Laba Yang Ditahan
• Retained Earning Statement ==> Laporan Laba Yang Ditahan
• Retirement Of Bonds ==> Penarikan Obligasi
• Retribution Fee ==> Bea Retribusi
• Return On Investment ==> Laba Atas Investasi
• Return On Sales ==> Laba Atas Penjualan
• Return On Shareholders Investment ==> Pendapatan Hasil Investasi Pemegang Saham
• Revaluation ==> Penilaian Kembali
• Revenue ==> Pendapatan
• Revenue Bond ==> Obligasi Pendapatan
• Revenue Centre ==> Pusat Penghasil Laba
• Revenue Expenditure ==> Pengeluaran Pendapatan
• Revenue Recognition ==> Pengakuan Pendapatan
• Reversing Entry ==> Ayat Jurnal Pembalik
• Review Of Financial Statement ==> Tinjauan Ulang Atas Laporan Keuangan
• Revolving Credit ==> Kredit Beruntun
• Revolving Fund ==> Dana Beruntun
• Revue Realization ==> Realisasi Pendapatan
• Riel Material Inventory Turnover ==> Perputaran Persediaan Bahan Baku
• Risk ==> Resiko
• Risk Adjusted Discount Rates ==> Tingkat Diskonto Yang Disesuaikan Dengan Resiko
• Risk Premium ==> Premi Resiko
• Running Inventory ==> Pengawasan Persediaan Terus Menerus

S

• Safe Harbor Rule ==> Aturan Perlindungan
• Safety Stock ==> Persediaan Bersih
• Salaries Allowance ==> Tunjangan Gaji
• Salary ==> Gaji
• Salary Expense ==> Beban Gaji
• Sale Allowance ==> Potongan Penjualan
• Sale and Purchase System ==> Sistem Penjualan dan Pembelian
• Sale On Account ==> Penjualan Kredit
• Sales ==> Penjualan
• Sales Analysis ==> Analisis Penjualan
• Sales Analysis Application ==> Aplikasi Analisis Penjualan
• Sales and Leaseback ==> Jual dan Sewa Kembali
• Sales and Profit by Customer Report ==> Laporan Penjualan dan Laba Menurut Langganan
• Sales Budget ==> Anggaran Penjualan
• Sales Discount ==> Potongan Penjualan
• Sales Forecast ==> Prakiraan Penjualan
• Sales Invoice ==> Faktur Penjualan
• Sales Journal ==> Buku Harian Penjualan
• Sales Management ==> Manajemen Penjualan
• Sales Minimal ==> Penjualan Minimal
• Sales Mix ==> Penjualan Campuran
• Sales Mix Variance ==> Selisih Komposisi Penjualan
• Sales Order ==> Order Penjualan
• Sales Price Variance ==> Selisih Harga Penjualan
• Sales Promotion ==> Promosi Penjualan
• Sales Return ==> Return Penjualan
• Sales Returns and Allowances ==> Retur dan Potongan Penjualan
• Sales Returns and Allowances Journal ==> Buku Jurnal Retur dan Potongan Penjualan
• Sales Salaries Expense ==> Biaya Gajian Bagian Penjualan
• Sales Salaries Payable ==> Hutang Gaji Bagian Penjualan
• Sales Tax ==> Pajak Penjualan
• Sales To Working Capital Ratio ==> Rasio Penjualan Terhadap Modal Kerja
• Sales Volume ==> Volume Penjualan
• Salvage Value ==> Nilai Sisa
• Sample ==> Petikan
• Sample Risk ==> Resiko Pemeriksaan Contoh
• Sampling For Atributes ==> Uji Petik Atribut
• Saving ==> Tabungan
• Scale Order ==> Amanat Skala
• Scalp ==> Transaksi Kecil
• Scarcity Value ==> Nilai Karena Kelangkaan
• Schedule Of Account Payable ==> Daftar Hutang
• Schedule Of Account Receivable ==> Daftar Piutang
• Schedule Of Current Asset ==> Daftar Aktiva Lancar
• Schedule Of Factory Overhead ==> Daftar Overhead Pabrik
• Scrap Value ==> Nilai Barang Sisa
• Seasonal Working Capital ==> Modal Kerja Musiman
• Secondary Market ==> Pasar Sekunder
• Secret Reserven ==> Cadangan Rahasia
• Secured Bond ==> Obligasi Yang Dijamin
• Securities ==> Surat-surat Berharga
• Securities and Exchange Commision ==> Komisi Sekuritas dan Bursa
• Security Capital ==> Modal Terjamin
• Security Market ==> Pasar Sekuritas
• Segment Margin ==> Laba Segmen
• Segment Reporting ==> Pelaporan Segmen
• Self Assessment ==> Kewajiban Menetapkan Sendiri
• Self Insurance ==> Asuransi Diri
• Sellers Market ==> Pasar Penjual
• Sellers Option ==> Opsi Penjual
• Selling and administration Expense ==> Beban Administrasi dan Penjualan
• Selling Expense ==> Biaya Penjualan
• Selling Group ==> Kelompok Penjual
• Semi Variable Cost ==> Biaya Semi Berubah Ubah
• Semifixed Cost ==> Biaya Semi Tetap
• Senior Accountant ==> Akuntan Senior
• Senior Security ==> Sekuritas Senior
• Sensitivity Analysis ==> Analisis Sensitivitas
• Separable Cost ==> Biaya Tambahan
• Separate Entity ==> Kesatuan Usaha Khusus
• Separation Report ==> Laporan Pemberhentian
• Serial Bond ==> Seri Obligasi
• Service Department ==> Biaya Pelayanan
• Service Firm ==> Perusahaan Jasa
• Service Hour Method ==> Metode Jam Kerja
• Service Lease ==> Kontrak Sewa Jasa
• Service Potential ==> Potensi Jasa
• Set Up Cost ==> Biaya Pesanan
• Share ==> Lembar Saham
• Shareholder ==> Pemegang Saham
• Shareholders Equity ==> Kekayaan Pemegang Saham
• Shipment On Installment Sales ==> Pengiriman Barang Cicilan
• Short Form Report ==> Laporan Akuntan Bentuk Pendek
• Short Sale ==> Jual Kosong
• Short Term Liabilities ==> Hutang Jangka Pendek
• Short Term Loan ==> Pinjaman Jangka Pendek
• Short Term Rate ==> Tingkat Bunga Jangka Pendek
• Shrinkage ==> Penyusutan
• Shut Down Point ==> Titik Penutupan Usaha
• Sight Draft ==> Wesel Unjuk
• Significance Test ==> Pengujian Signifikasi
• Significant ==> Penting Cukup Berarti
• Simple Average Method ==> Metode Rata-rata Sederhana
• Simple Average Of Cost ==> Metode Rata Rata Sederhana
• Simulation ==> Simulasi
• Single Bookkeping ==> Tata Buku Tunggal
• Single Entry Bookkeeping ==> Tata Buku Tunggal
• Single Entry System ==> Sistem Pembukuan Tunggal
• Single Proprietorship ==> Perusahaan Perseorangan
• Single Step ==> Langkah Tunggal
• Sinking Fund ==> Dana Perlunasan Dana Pembayaran
• Sinking Fund Method Of Depreciation ==> Metode Penyusutan Dana Pelunasan
• Slush Fund ==> Dana Takstis
• Social Accounting ==> Akuntansi Sosial
• Social Audit ==> Pemeriksaan Sosial
• Social Benefit ==> Manfaat Sosial
• Social Cost ==> Biaya Sosial
• Social Impact Statement ==> Laporan Dampak Sosial
• Social Insurance ==> Asuransi Sosial
• Social Security ==> Jaminan Sosial
• Social Security Tax ==> Pajak Jaminan Sosial
• Soft Loan ==> Pinjaman Lunak
• Sole Proprietorship ==> Perusahaan Perseorangan
• Sound Value ==> Nilai Sehat
• Source and Application Of Fund Statement ==> Laporan Sumber dan Penggunaan Dana
• Source Assets ==> Sumber Aktiva
• Source Document ==> Dokumen Sumber
• Sources Of Fund ==> Sumber-sumber Dana
• Special Assigment ==> Penugasan Khusus
• Special Audit ==> Audit Khusus
• Special Devidend ==> Deviden Khusus
• Special Examination/Investigation ==> Pemeriksaan Khusus
• Special Identification Method ==> Metode Identifikasi Khusus
• Special Investigation Committee ==> Komite Penyelidikan Khusus
• Special Journal ==> Jurnal Khusus
• Special Ledger ==> Buku Besar Khusus
• Special Offering ==> Penawaran Khusus
• Special Purpose Report ==> Laporan Untuk Tujuan Khusus
• Special Report ==> Laporan Khusus
• Specific Identification ==> Identifikasi Khusus
• Specified Order Of Closing ==> Metode Urutan Alokasi Yang Diatur
• Spending Variance ==> Selisih Pengeluaran
• Split ==> Pemecahan
• Split Off ==> Titik Pisah
• Spoiled Goods ==> Produk Cacat
• Spot Bid ==> Pemusatan Tawaran
• Spot Cash ==> Pembayaran Tunai
• Spot Market ==> Pasar Tunai
• Spot Price ==> Harga Tunai
• Spot Sale ==> Penjualan Tunai
• Spread Sheet ==> Lembar Matrik
• Stable Unit Of Measure ==> Satuan Ukuran Stabil
• Staff In Charge ==> Pembantu Utama
• Standar Material Price ==> Harga Bahan Standar
• Standar Of Reporting ==> Norma Laporan Pemeriksaan
• Standard ==> Norma
• Standard Cost ==> Biaya Standar
• Standard Cost Accounting ==> Akuntansi Biaya Standar
• Standard Cost Accounting System ==> Sistem Akuntansi Biaya Standar
• Standard Cost Variance ==> Selisih Biaya Standar
• Standard Costing ==> Sistem Harga Pokok Standar
• Standard Deduction ==> Potongan Standar
• Standard Deviation ==> Standar Deviasi
• Standard Labor Hour ==> Jam Tenaga Kerja Standar
• Standard Material Quantity ==> Kuantitas Bahan Standar
• Standard Opinion ==> Opini Standar
• Standard Price Method ==> Metode Harga Standar
• Standard Purchase Price ==> Harga Beli Standar
• Standard Quantity ==> Kuantitas Standar
• Standby Cost ==> Biaya Berjaga
• Stated Capital ==> Modal Yang Ditetapkan
• Statement By Director ==> Surat Pernyataan Langganan
• Statement Of Affairs ==> Laporan Kebangkrutan
• Statement Of Assets And Liabilities ==> Laporan Aktiva dan Pasiva
• Statement Of Capital ==> Laporan Modal
• Statement Of Cash Flow ==> Laporan Arus Kas
• Statement Of Cash Receipt And Disbursement ==> Laporan Penerimaan dan Pengeluaran Kas
• Statement Of Change In Financial Position ==> Laporan Perubahan Posisi Keuangan
• Statement Of Changes In Fund Balance ==> Laporan Perubahan Dalam Saldo Dana
• Statement Of Changes In Retained Earnings ==> Laporan Perubahan LabaYang Ditahan
• Statement Of Changes In Working Capital ==> Laporan Perubahan Modal Kerja
• Statement Of Cost Of Goods Manufactured ==> Laporan Harga Pokok Produksi
• Statement Of Financial Position ==> Laporan Posisi Keuangan
• Statement Of Funds Flow ==> Laporan Arus Dana
• Statement Of Income ==> Perhitungan Rugi Laba
• Statement Of Liquidation ==> Laporan Likuidasi
• Statement Of Operation ==> Laporan Hasil Operasi
• Statement Of Owners Capital ==> Laporan Modal Pemilik
• Statement Of Partners Capital Account ==> Laporan Perubahan Modal Para Sekutu
• Statement Of Profit and Loss ==> Laporan Rugi Laba
• Statement Of Realization and Liquidation ==> Laporan Realisasi dan Likuidasi
• Statement Of Retained Earning ==> Laporan Laba Yang Ditahan
• Statement Of Source And Application Of Fund ==> Laporan Sumber Dan Penggunaan Dana
• Step Cost ==> Biaya Bertahap
• Step Method ==> Metode Alokasi Bertahap
• Step Variable Cost ==> Biaya Variabel Bertahap
• Stock ==> Saham
• Stock Card ==> Kartu Persediaan
• Stock Certificate ==> Sertifikat Saham
• Stock Convertion ==> Dana Penarikan Saham
• Stock Devidend ==> Deviden Saham
• Stock Exchange ==> Bursa Saham
• Stock Exchange Activity ==> Aktifitas Bursa Saham
• Stock Jobber ==> Pemborong Saham
• Stock Market ==> Pasar Saham
• Stock Option ==> Opsi Saham
• Stock Outstanding ==> Pertukaran Saham
• Stock Record Card ==> Kartu Catatan Persediaan
• Stock Redemption ==> Penebusan Saham
• Stock Redemption Fund ==> Laba Yang Dibagikan Dalam Bentuk Saham
• Stock Right ==> Pemegang Saham
• Stock Rights Outstanding ==> Rapat Pemegang Saham
• Stock Split ==> Saham Yang Beredar
• Stock Subscription ==> Pendaftaran Saham/Saham Yang Dipesan
• Stock Turnover Ratio ==> Rasio Perputaran Persediaan
• Stock Warrant ==> Surat Hak Beli Saham
• Stockholder ==> Hak Beli Saham Yang Beredar/Pemegang Saham
• Stockholder Meeting ==> Rapat Pemegang Saham
• Stockholder Of Record ==> Pemegang Saham Terdaftar
• Stop Loss Order ==> Amanat Pembatasan Kerugian
• Storage Cost ==> Biaya Penyimpanan
• Store Equipment ==> Peralatan Toko
• Store Ledger ==> Buku Besar Pembantu Ledger
• Store Maintenance ==> Pemeliharaan Toko
• Store Salaries ==> Gaji Karyawan Toko
• Store Salaries Expense ==> Beban Gaji Toko
• Store Unit ==> Unit Penyimpanan
• Straight Line Method ==> Metode Garis Lurus
• Stright Line Depreciation ==> Penyusutan Garis Lurus
• Stripped Bond ==> Obligasi Berkupon
• Subcriber Ledger ==> Perkiraan Langganan
• Subcription Reveivable ==> Piutang Saham Yang Dipesan
• Subject To ==> Tergantung Pada
• Subordinated Debenture ==> Surat Hutang Bernilai Rendah
• Subordinated Security ==> Surat Berharga Bernilai Rendah
• Subscribed Capital ==> Modal Yang Ditempatkan
• Subscribed Ledger ==> Buku Besar Pembantu Bagi Para Langganan
• Subscription Price ==> Harga Pendaftaran
• Subscription Receivable ==> Piutang Uang Pendaftaran
• Subsequent Events ==> Pemeriksaan Setelah Tanggal Neraca
• Subsidiary Account ==> Perkiraan Tambahan
• Subsidiary Company ==> Perusahaan Anak
• Subsidiary Ledger ==> Buku Tambahan
• Subtantif Test ==> Pengujian Subtantif
• Successful Effort Method ==> Metode Usaha Berhasil
• Sum Of The Years Digit Method ==> Metode Jumlah Angka Tahun
• Sum Of The Years Digits Depreciation ==> Penyusutan Jumlah Angka Tahun
• Summarizing ==> Peringkasan
• Sundry Credit ==> Macam Macam Kredit
• Sunk Cost ==> Biaya Tersembunyi
• Supplementary Information ==> Penjelasan Tambahan
• Supplies ==> Perlengkapan
• Supplies Expense ==> Biaya Perlengkapan
• Supporting Schedule ==> Daftar Tambahan
• Surplus ==> Kelebihan
• Surplus Profit ==> Laba Surplus
• Suspense Account ==> Perkiraan Penundaan
• Syndicate ==> Sindikat
• System Analysis Report ==> Laporan Analisis Sistem

T

• T-account ==> Perkiraan T
• Take Or Pay Contract ==> Kontrak Ambil Atau Bayar
• Tangible Asset ==> Harta Berwujud
• Tangible Capital ==> Modal Berwujud
• Tangible Fixed Assets ==> Aktiva Tetap Berwujud
• Tangible Property ==> Harta Berwujud
• Tax ==> Pajak
• Tax Accounting ==> Akuntansi Perpajakan
• Tax Benefit ==> Manfaat Pajak
• Tax Deduction ==> Pengurangan Pajak
• Tax Effect ==> Pengaruh Pajak
• Tax Exempt Bond ==> Obligasi Bebas Pajak
• Tax Invoice ==> Faktur Pajak
• Tax Payable ==> Hutang Pajak
• Tax Return Statement ==> Surat Pemberitahuan Pajak
• Tax Shelter ==> Perlindungan Pajak
• Tax Specialist ==> Spesialis Perpajakan
• Taxable Firm ==> Pengusaha Kena Pajak
• Taxable Income ==> Pendapat Kena Pajak
• Taxes Expense ==> Biaya Pajak
• Taxes Holiday ==> Pembebasan Pajak
• Taxes Rate ==> Tarif Pajak
• Taxes Return ==> Pajak Yang Dikembalikan
• Tehnical Solvency ==> Likuiditas
• Temporary Account ==> Perkiraan Sementara
• Temporary Capital Account ==> Perkiraan Modal Sementara
• Temporary Investment ==> Investasi Sementara
• Temporary Proprietorship ==> Perkiraan Pemilikan Modal Sementara
• Tender Offer ==> Penawaran Dagang
• Term Bond ==> Obligasi Berjangka
• Term Loan ==> Pinjaman Bersyarat
• Term Of Payment ==> Surat Pembayaran
• Term Of Sale ==> Syarat Penjualan
• Terminal Bond ==> Obligasi Terminal
• Terminal Value ==> Nilai Terminal
• Test Of Compliance ==> Uji Ketaatan
• The Old & New Balance Proof ==> Pengecekan Saldo Awal & Akhir
• Theoritical Capacity ==> Kapasitas Secara Teoritis
• Theoritical Standard ==> Standard Secara Teoritis
• Three Variance Method ==> Metode Tiga Penyimpangan
• Tickmarks ==> Tanda Pemeriksaan
• Time Card ==> Kartu Catatan Waktu
• Time Deposit ==> Deposito Berjangka
• Time Interest Earned ==> Kelipatan Pembayaran Bunga
• Time Report ==> Laporan Waktu
• Time Standard ==> Standard Waktu
• Time Ticket ==> Kartu Catatan Waktu
• Time Value Of Money ==> Nilai Waktu Dari Pada Uang
• Time Variance ==> Penyimpangan Waktu
• Timing Difference ==> Perbedaan Waktu
• To Check ==> Mengecek
• To Compare ==> Membandingkan
• To Examine ==> Memeriksa
• To Shedule ==> Daftar Utama
• To Trace ==> Menelusuri
• Total Asset ==> Total Harta
• Total Assets To Debts Ratio ==> Ratio Aktiva Terhadap Utang
• Total Assets Turnover ==> Perputaran Seluruh Aktiva
• Total Cost ==> Total Biaya
• Tracks ==> Taksiran
• Trade Credit ==> Kredit Perdagangan
• Trade Date ==> Tanggal Perdagangan
• Trade Discount ==> Potongan Perdagangan
• Trade In ==> Tukar Tambah
• Trade Notes ==> Wesel Tagih
• Trade Receivable ==> Piutang Dagang
• Trade Settlement ==> Penyelesaian Dagang
• Trademark ==> Merek Dagang
• Trading On The Equity ==> Penunjang Modal
• Trading Post ==> Ruang Perdagangan
• Trading Profit ==> Laba Perdagangan
• Transaction ==> Transaksi
• Transaction Analysis ==> Analisis Transaksi
• Transaction Test ==> Uji Transaksi
• Transfer Agent ==> Agen Transfer
• Transfer Form ==> Formulir Transfer
• Transfer Price ==> Harga Transfer
• Transfer Tax ==> Pajak Penjualan
• Transportation Charges ==> Biaya Transport
• Transportation In ==> Ongkos Angkut Masuk
• Traveling Expense ==> Biaya Perjalanan
• Treasurer ==> Pejabat Keuangan
• Treasury Bill ==> Surat Hutang Jangka Pendek
• Treasury Department ==> Departemen Keuangan
• Treasury Stock ==> Saham Yang Dibeli Kembali
• Treasury Stock Method ==> Metode Saham Yang Dibeli Kembali
• Trend Analysis ==> Analisa Pengembangan Dari Waktu Ke Waktu/Analisis Kecenderungan
• Trial Balance ==> Neraca Saldo
• Trouble Debt Rectructuring ==> Penataan Kembali Hutang Macet
• True Cash ==> Kas Sesungguhnya
• Trust Fund ==> Dana Perwakilan
• Trust Indenture ==> Kontrak Pinjam
• Trust Receipt ==> Tanda Terima Perwalian
• Turnover ==> Perputaran
• Turnover Of Current Asset ==> Perputaran Aktiva Lancar
• Two Bin System ==> Sistem Dua Bin
• Two Collumn Account ==> Perkiraan Dua Kolom
• Two Collumn Journal ==> Dua Kolom Jurnal
• Two Variance Method ==> Metode Dua Penyimpangan

U

• Unadjusted Trial Balance ==> Neraca Percobaan Yang Belum Disesuaikan
• Uncertainties ==> Ketidak Pastian
• Uncollectible Account ==> Beban Penghapusan Piutang
• Uncollectible Account Receivable ==> Piutang Tak Tertagih
• Under Applied Overhead ==> Overhead Yang Dibebankan Terlalu Rendah
• Under Capitalization ==> Kapitalisasi Kurang
• Under Inventory ==> Persediaan Kurang
• Underapplied Factory Overhead ==> Pembebanan Kurang Overhead
• Underlying Securities ==> Sekuritas Yang Dijamin
• Underwriter ==> Penanggung
• Unearned Income ==> Sewa Diterima Dimuka
• Unearned Interest ==> Bunga Yang Diterima di Muka
• Unearned Rent ==> Sewa Diterima Dimuka
• Unearned Revenue ==> Pendapatan Diterima Dimuka
• Unemployment Tax ==> Pajak Pengurangan
• Unexpired ==> Belum Daluwarsa
• Unfavorable Variance ==> Selisih Merugikan
• Unfulfilled Balance ==> Sisa Yang Belum Dipenuhi
• Uniformity ==> Keseragaman
• Unissued Capital Stock ==> Modal Saham Yang Belum Beredar
• Unit Cost ==> Harga Unit
• Unit Cost Method ==> Metode Biaya Per Unit
• Unit Equivalent ==> Unit Setara
• Unit Of Output Depreciation ==> Penyusutan Dengan Jumlah Unit Keluaran
• Unit Of Production Method ==> Metode Unit Produksi
• Unit Product Cost ==> Biaya Unit Produksi
• Unit Profit Graph ==> Grafik Laba Perunit
• Unit Statement ==> Surat Penyataan Tunggal
• Unit Still In Process ==> Unit Dalam Proses
• Units Of Production Depreciation ==> Penyusutan Dengan Jumlah Unit Produksi
• Unlimited Liabilities ==> Kewajiban Tak Terbatas
• Unlimited Liability ==> Tanggung Jawab Tidak Terbatas
• Unlisted Securities ==> Sekuritas Tidak Terdaftar
• Unqualified Opinion ==> Pendapat Wajar
• Unsecured Bond ==> Obligasi Tanpa Jaminan
• Unvodable Cost ==> Biaya Tidak Terhindarkan
• Updated Opinion ==> Pendapat Yang Dimutakhirkan
• Useful Life ==> Masa Penggunaan
• Usual Retirement ==> Penarikan Aktiva Sebab Biasa
• Utility ==> Utilitas Perusahaan Umum

V

• Validation Certificate ==> Akte Pengesahan
• Valuation ==> Penilaian
• Valuation Account ==> Perkiraan Pernilaian
• Valuation Process ==> Proses Penilaian
• Value ==> Nilai
• Value Added ==> Nilai Tambahan
• Value Added Tax ==> Pajak Pertambahan Nilai
• Value Analysis ==> Analisis Nilai
• Value In Use ==> Nilai Penggunaan
• Variable Budget ==> Bujet Variabel
• Variable Cost ==> Biaya Variabel
• Variable Cost Ratio ==> Rasio Biaya Variabel
• Variable Costing ==> Kalkulasi Harga Pokok Variabel
• Variable Effeciency Variance ==> Penyimpangan Efisiensi Biaya Variabel
• Variable Expense ==> Biaya Variabel
• Variable Overhead ==> Overhead Variabel
• Variable Sampling ==> Uji Petik Variabel
• Variance ==> Selisih
• Variance Analysis ==> Analisis Varian
• Variance Analysist Report ==> Laporan Analisa Penyimpangan
• Verifiability ==> Daya Uji
• Vertical Analysis ==> Analisis Vertikal
• Vertical Combination ==> Kombinasi Vertikal
• Visible Supply ==> Penawaran Tersedia
• Volume Cost Profit Analysis ==> Analisis Volume Biaya Laba
• Volume Variance ==> Penyimpangan Dalam Isi
• Voluntary Contribution ==> Simpanan Sukarela
• Voting Bond ==> Obligasi Berhak Suara
• Voting Stock ==> Saham Berhak Suara
• Voucher Payable ==> Hutang Voucher
• Voucher Register ==> Daftar Dokumen
• Voucher System ==> Sistem Voucher
• Vouching ==> Pemeriksaan Dokumen Dasar

W

• Wages ==> Upah
• Wages & Taxes Statement ==> Laporan Upah & Pajak
• Wages Customary ==> Upah Menurut Kebiasaan
• Wages Expense ==> Biaya Upah
• Wages Rate ==> Tingkat Upah
• Warehouse Company ==> Perusahaan Pergudangan
• Warehouse Receipt ==> Bukti Penerimaan Gudang
• Warking Paper For Consolidated Balance Sheet ==> Neraca Lajur Untuk Neraca Konsolidasi
• Warrant ==> Surat Hak Beli Suara
• Warranty ==> Jaminan
• Wash Sale ==> Penjualan Fiktif
• Wasting Asset ==> AktivaTerpakai
• Watered Stock ==> Saham Dengan Nilai Tidak Wajar
• Week Order ==> Pesanan Mingguan
• Weight Average ==> Metode Rata Tertimbang
• Weighted Average Method ==> Metode Rata Rata Tertimbang
• Weighted Cost Capital ==> Biaya Penggunaan Modal Rata Rata
• Whole Saler ==> Pedagang Besar
• Windfall Profit Tax ==> Pajak Atas Laba Tidak Terduga
• Withdrawals ==> Pengambilan Uang
• Witholding Tax ==> Pajak Pungutan
• Work In Process ==> Barang Dalam Proses
• Work In Process Inventory ==> Persediaan Barang Dalam Proses
• Work In Process Turnover ==> Perputaran Barang-barang Dalam Proses
• Work In Progress ==> Barang-barang Dalam Penyelesaian
• Work Order ==> Perintah Kerja
• Work Program ==> Program Kerja
• Working Capital ==> Modal Kerja
• Working Capital Cycle ==> Lingkaran Modal Kerja
• Working Capital Deficit ==> Modal Kerja defisit
• Working Capital Ratio ==> Rasio Modal Kerja
• Working Capital Turnover ==> Perputaran Modal Kerja
• Working Capital Variable ==> Modal Kerja Variabel
• Working Fund ==> Dana Kerja
• Working Paper ==> Kertas Kerja
• Worksheet ==> Neraca Lajur
• Write Off ==> Dihapuskan
• Write Off Method ==> Metode Penghapusan

Y

• Year and Adjustment ==> Penyesuaian Akhir Tahun
• Yield ==> Hasil
• Yield On Bond ==> Hasil Obligasi
• Yield On Stock ==> Hasil Saham
• Yield To Maturity ==> Hasil Saat Jatuh Tempo
• Yield Variance ==> Penyimpangan Hasil

Z

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

Sumber : www.seputarpajak.com