A
| Agio | Premium |
| Agio Obligasi | Premium On Bonds Payable |
| Agio Saham | Premium On Stock |
| Agio Saham Preferensi | Premium Of Prepared Stock |
| Aktiva / Modal Operasi | Operating Assets |
| Aktiva Bersih | Net Asset |
| Aktiva Tak Berwujud | Intagible Asset |
| Aktiva Tetap Berwujud | Tangible Fixed Asset |
| Aktiva Tetap Tak Berwujud | Intangible Fixed Assets |
| Akumulasi Deplesi | Accumulated Depletion |
| Akumulasi Penyusutan | Accumulated Depreciation |
| Akumulasi Penyusutan Bangunan | Accumulated Depreciation Of Building |
| Akun | Account |
| Akuntan | Accountant |
| Akuntan Publik | Accountant Public |
| Akuntansi Beban | Cost Accounting |
| Akuntansi Dasar | Accounting Principle |
| Akuntansi Lanjutan | Advance Accounting |
| Akuntansi Manajemen | Management Accounting |
| Akuntansi Perpajakan | Tax Accounting |
| Akuntansi Pertanggung Jawaban | Accounting Responsibility |
| Akuntansi Pertanggung Jawaban | Responsibility Accounting |
| Akuntansi Sumber Daya Manusia | Human Resource Accounting : |
| Akuntansi Umum | General Accounting |
| Akuntasi | Accounting |
| Aliran Beban | Flow Of Cost |
| Aliran Dana | Flow Of Funds |
| Alur Kas | Cash Flow |
| Analisa Laba Kotor | Gross Profit Analyst |
| Analisa Mendatar | Horizon Analyst |
| Analisa Ratio | Ratio Analyst |
| Analisa Selisih | Variance Analyst |
| Analisa Vertical | Vertical Analyst |
| Analisa Pengembangan dari Waktu ke Waktu | Trent Analyst |
| Anggaran | Budget |
| Anggaran Atau Cicilan | Installment |
| Anggaran Departeman Pemeliharan | Maintenance Department Budget |
| Anggaran Fleksibel | Budget Flexible |
| Anggaran Kas | Cash Budget |
| Anggaran Neraca | Budget Balance Sheet |
| Anggaran Operasional Penjualan | Operating Sales Budget |
| Anggaran Penjualan | Sales Budget |
| Anggaran Riset & Pengembangan Cadangan | Research And Development Budget Reserve |
| Anggaran Tenaga Kerja | Labor Budget |
| Anggaran Tetap | Budget Fixed |
| Anggaran Yang Berubah-Ubah | Flexible Budget |
| Asosiasi Akuntan Nasional | National Association Of Accounting |
| Asumsi | Assume |
| Asumsi Akuntansi | Accounting Assumption |
| Asuransi | Insurance |
| Asuransi Dibayar Dimuka | Prepaid Insurance |
| Aturan Perlindungan | Safe Harbor Rule |
| Ayat | Entry |
| Ayat Jurnal Pembalik | Reversing Entries |
| Ayat Jurnal Penutup | Closing Entries |
| Ayat Jurnal Penyesuaian | Adjustment Journal Entries |
| Ayat-Ayat Jurnal | Journal Entry |
| | |
| B | |
| Bahan Baku | Material |
| Bahan Baku Dalam Proses | Material In Process |
| Bahan Baku Tak Langsung | Indirect Material |
| Bahan Mentah | Raw Material |
| Barang Dagangan Cabang | Branch Merchandise |
| Barang Dagangan Dijual Dengan Eceran | Retail Merchandsing |
| Barang Dalam Proses | Working In Process |
| Batasan Bawah | Floor |
| Beban | Cost |
| Beban | Expense |
| Beban Administrasi Bank | Bank Service Charge |
| Beban Akuntan | Accountant Fee Expense |
| Beban Anggaran Buruh Langsung | Direct Labor Cost Budget |
| Beban Angkut Pembelian Bahan | Freight On Material Purchases |
| Beban Asuransi | Insurance Expense |
| Beban Asuransi Penjualan | Insurance Expense Selling |
| Beban Asuransi Penghapusan Hutang | Bad Debts Expense |
| Beban Asuransi Umum | Insurance Expense General |
| Beban Audit | Audit Expense |
| Beban Air | Water Expense |
| Beban Bunga | Interest Expense |
| Beban Departemen Tak Langung | Indirect Departmental Expense |
| Beban Dibayar Dimuka | Prepaid Expense |
| Beban Entertain | Entertainment Expense |
| Beban Gabungan | Joint Cost |
| Beban Gaji | Salaries Expense |
| Beban Gaji Bagian Kantor | Office Salaries Expense |
| Beban Gaji Bagian Penjualan | Sales Salaries Expense |
| Beban Gaji Toko | Store Salaries Expense |
| Beban Historis | Historical Cost |
| Beban Iklan | Advertising Expense |
| Beban Instalasi Atau Pemasangan | Installation Cost |
| Beban Kantong Sendiri | Out Of Pocket Cost |
| Beban Kesempatan | Opportunity Cost |
| Beban Langsung | Direct Expense |
| Beban Lain-lain | Miscellaneous Expense |
| Beban Listrik & Telepon | Electricity and Telephone Expense |
| Beban Perlengkapan | Supplies Expense |
| Beban Operasi Lainnya | Other Operating Expense |
| Beban Overhead Departemen Langsung | Direct Department Overhead Expense |
| Beban Overhead Sesungguhnya | Actual Factory Overhead |
| Beban Overhead Yang Dibebankan | Applied Factory Overhead Cost |
| Beban Pabrik Tak Langsung | Indirect Factory Cost |
| Beban Pabrikan | Manufacturing Cost |
| Beban Pajak | Taxes Expense |
| Beban Pajak PPh | Income Tax Expense |
| Beban Pemanasan & Penerangan | Heating And Lighting Expense |
| Beban Pemasaran | Marketing Expense |
| Beban Pemeliharaan | Maintenance Cost |
| Beban Pemeliharaan | Maintenance Expense |
| Beban Pendiaman / Penetapan | Occupancy Cost |
| Beban Pengangkutan / Distribusi | Delivery Expense |
| Beban Penggunan Modal Bersama | Joint Cost Of Capital |
| Beban Penggunan Modal Rata-Rata | Over All Cost Of Capital |
| Beban Penghapusan Piutang | Uncollectible Account Receivable |
| Beban Pengobatan | Medical Expense |
| Beban Penjualan | Selling Expense |
| Beban Penyimpanan | Storage Cost |
| Beban Penyusutan | Depreciation Expense |
| Beban Penyusutan Bangunan | Building Depreciation Expense |
| Beban Perbaikan & Pemeliharan | Repair And Maintenance Expense |
| Beban Perjalanan | Traveling Expense |
| Beban Perlengkapan | Supplies Expense |
| Beban Perlengkapan Kantor | Office Supplies Expense |
| Beban Pesanan | Job Order Cost |
| Beban Pesanan | Ordering Cost |
| Beban Pesanan | Set Up Cost |
| Beban Proses | Process Cost |
| Beban Riset & Pengembangan | R & D Cost |
| Beban Semi Tetap | Semi Fixed Cost |
| Beban Sesungguhnya | Actual Cost |
| Beban Tak Langsung | Indirect Expense |
| Beban Tambahan | Additional Cost |
| Beban Tambahan | Incremental Cost |
| Beban Tambahan | Separable Cost |
| Beban Tenaga Kerja | Labor Cost |
| Beban Terhutang | Accrued Expense Payable |
| Beban Tersembunyi | Sunk Cost |
| Beban Tetap | Fixed Cast |
| Beban Umum & Administrasi | General And Administrative Expense |
| Beban Umum Lainya | Other General Expense |
| Beban Unit Produksi | Unit Product Cost |
| Beban Upah | Vouching |
| Beban Upah | Wages Rate |
| Beban Usaha | Operating Expense |
| Beban Usaha Tak Langsung | Indirect Operating Expense |
| Beban Variabel | Variable Cost |
| Beban Yang Akan Dibayar | Accrued Expense |
| Beban Yang Terhindarkan | Un Void Able Cost |
| Belum Kadaluwarsa | Unexpired |
| Bentuk Perkiraan | Account From |
| Bengkel | Workshop |
| Biaya Angkut Pembelian | The Cost Of Purchasing Expense |
| Budget Pengumpulan Piutang | Receivable Collection Budget |
| Bukti Setoran | Deposit Slip |
| Bukti-Bukti | Evidence |
| Buku Besar | General Ledger |
| Buku Besar Bahan Baku | Material Ledger |
| Buku Besar Hutang | Account Payable Ledger |
| Buku Harian | Journal |
| Buku Harian Pembelian | Purchase Journal |
| Buku Harian Penjualan | Sales Journal |
| Buku Kas Penerimaan | Cash Receipt Journal |
| Buku Kas Pengeluaran | Cash Payment Journal |
| Buku Tambah | Subsidiary Ledger |
| Buku Tambahan Harta Tetap | Fixed Asset Subsidiary Ledge |
| Buku Tambahan Piutang | Account Payable Subsidiary Ledger |
| Buku-Buku Usaha Patungan | Joint Venture Books |
| Bunga | Interest |
| Bunga Terhutang | Accrued Inters Payable |
| | |
| | |
| | |
| C | |
| Cabang | Branch |
| Cadangan | Allowance |
| Cadangan Kenaikan Harga Barang Cabang | Allowance For Overvaluation Of Branch Merchandise |
| Cadangan Penurunan Nilai Persediaan | Allowance For Inventory Decline To Market |
| Cadangan Pitang Ragu-Ragu | Allowance For Doubt Full Account |
| Cadangan Piutang Tak Tertagih | Allowance For Bad Debt |
| Cadangan Rahasia | Hidden Reserves |
| Catatan Atas Laporan Keuangan | Note Of Financial Statement |
| Catatan Kaki | Foot Note |
| Cek Beredar | Outstanding Check |
| | |
| D | |
| Daftar Aliran | Flowchart |
| Daftar Hutang | Schedule Of Account Payable |
| Daftar Obligasi | Registered Bonds |
| Daftar Overhead Pabrik | Schedule Of Factory Overhead |
| Daftar Piutang | Schedule Of Account Receivable |
| Daftar Saldo Akhir Bulan | End Of Month Trial Balance |
| Daftar Tambahan | Supporting Schedule |
| Dalam Ribuan Rupiah | In The Thousand Rupiah |
| Dalam Jutaan Rupiah | In The Million Rupiah |
| Dalam Miliar Rupiah | In The Billion Rupiah |
| Dana | Funds |
| Dana Berubah-Ubah | Fluctuating Fund |
| Dana Pelunasan / Dana Pembayaran | Sinking Fund |
| Dana Penarikan Saham | Stock Convert |
| Dana Perwakilan | Trust Fund |
| Dana Taktis | Slush Fund |
| Dana Tidak Mencukupi | Not Sufficient Fund |
| Dapat Dipercaya | Reliability |
| Dartar Piutang Usaha | Account Receivable Statement |
| Data Akuntansi | Accounting Data |
| Daya Uji | Variability |
| Debet | Debit |
| Dekorasi | Decoration |
| Departemen | Department |
| Departemen Akuntansi | Accounting Department |
| Departemen Keuangan | Treasury Department |
| Departemen Pemasaran | Marketing Department |
| Deplesi Persentase | Percentage Depletion |
| Deviden Likiudasi | Liquidating Dividend |
| Deviden Saham | Dividend Stock |
| Dihapuskan | Write Off |
| Dokumen | Voucher |
| Dua Kolom Jurnal | Two Column Journal |
| | |
| F | |
| Faktor Bunga | Interest Factor |
| Faktur | Invoice |
| Faktur Pajak | Tax Invoice |
| Faktur Pembelian | Purchase Invoice |
| Faktur Penjualan | Sales Invoice |
| Formulir | Form |
| Formulir Laporan | Report Form |
| | |
| G | |
| Gedung | Building |
| Grafik Laba Perunit | Unit Profit Graph |
| | |
| H | |
| Hak Atas Tanah | Land Right |
| Hak Pemilik Perusahan. | Ownership Right |
| Halaman | Page |
| Harga Beli Atau Harga Pasar Yang Lebih Rendah | Lower Cost Or Market |
| Harga Jual Hak Beli Saham | Market Value Of Rights |
| Harga Jual Pada Titik Pisah | Market Value At Split Off |
| Harga Kontrak Yang Difakturkan | Progress Billing To Customer |
| Harga Pasar | Market Rate |
| Harga Pasar | Market Value |
| Harga Pasar Saham Tampa Hak Beli Saham | Market Value Of Stock Ex Right |
| Harga Perolehan Historis | Historical Cost Accounting |
| Harga Perunit | Unit Cost |
| Harga Pokok Barang Tersedia Untuk Dijual | Cost Of Goods Available For Sales |
| Harga Pokok Penjualan | Cost Of Goods Sold |
| Harga Pokok Produksi | Cost Of Goods Manufactured |
| Harga Sesungguhnya | Actual Price |
| Harta | Asset |
| Harta Berwujud | Tangible Asset |
| Harta Lancar | Currency Asset |
| Hutang | Payable |
| Hutang Bank | Bank Payable |
| Hutang Beban | Expense Liabilities |
| Hutang Bunga | Interest Payable |
| Hutang Cicilan | Installment Payable |
| Hutang Gaji Bagian Penjualan | Sale Salaries Payable |
| Hutang Hipotik | Mortgage Payable |
| Hutang Jangka Panjang | Long Term Liabilities |
| Hutang Jangka Panjang Lainnya | Other Long Term Liabilities |
| Hutang Jangka Pendek | Currency Liabilities |
| Hutang Kepada Pemesanan Saham | Payable To Defaulting Sub Souder |
| Hutang Lancar | Account Payable |
| Hutang Nyata | Actual Liability |
| Hutang Pajak | Accrued Tax Payable |
| Hutang Pajak | Taxes Payable |
| | |
| I | |
| Iklan Dibayar Dimuka | Prepaid Advertising |
| Iktisar Rugi Laba | Income Summary |
| Indek Harga | Price Index |
| Industri | Industry |
| Inflansi | Inflation |
| Informasi | Information |
| Informasi Akuntansi | Accounting Information |
| Intruksi Akuntansi | Accounting Instruction |
| Investasi Dalam Bentuk Asuransi Jiwa | Investment In Life Insurance |
| Investasi Dalam Bentuk Tanah | Investment In Land |
| Investasi Dalam Dana | Investment In Fund |
| Investasi Dalam Obligasi | Investment In Bond |
| Investasi Dalam Usaha Patungan | Investment In Joint Venture |
| Investasi Jangka Panjang | Long Term Investment |
| Investasi Saham | Investment In Stock |
| Investasi Sementara | Temporary Investment |
| Istilah Saldo Normal | Normal Balance |
| | |
| J | |
| Jaminan Negatif | Negative Assurance |
| Jumlah | Amount |
| Jumlah Pembelian Optimal | Economic Order Quantity |
| Jumlah Sesungguhnya | Actual Amount |
| Jurnal Empat Kolom | Four Column Account |
| Jurnal Khusus | Special Journal |
| Jurnal Pengeluaran Kas | Cash Disbursement Journal |
| Jurnal Umum | General Journal |
| | |
| K | |
| Kadarluasa | Expired |
| Kantor | Office |
| Kantor Pusat | Home Office |
| Kapasitas Secara Teoritis | Theoretical Capacity |
| Kapasitas Yang Sesungguhnya Di Harapkan | Expected Actual Capacity |
| Kartu Bahan Baku | Material Ledger Card |
| Kartu Beban Pesanan | Job Order Cost Sheet |
| Kartu Gudang | Bin Card |
| Kartu Jam Kerja | Job Time Ticket |
| Kas | Cash |
| Kas Dalam Bank / Kas Di Bank | Cash In Bank |
| Kas Dalam Perjalanan | Cash In Transit |
| Kas Di Tangan | Cash On Hand |
| Kecantikan | Beauty |
| Kecurangan | Fraud |
| Kekayaan | Equities |
| Kekayaan Bersih | Net Worth |
| Kekayaan | Property |
| Kekurangan Dana | Insufficient Funds |
| Kelebihan | Surplus |
| Kelebihan Aplikasi Overhead Pabrik | Over Applied Factory Overhead |
| Kelebihan Penarikan | Over Draft |
| Kemampunan Bayar Hutang Jangka Pendek | Liquidity |
| Kendaraan | Vehicle |
| Kertas Kerja | Work Sheet |
| Kerugian Bersih | Net Loss |
| Kerugian Yang Luar Biasa | Extra Ordinary Loss |
| Kesatuan Usaha | Business Entity |
| Keseimbangan Jumlah | Balance Amount |
| Keseragaman | Uniformity |
| Keterangan | Description |
| Ketidak Pastian | Uncertainties |
| Keuangan Pemerintah | Government Financial |
| Keuntungan Bersih | Net Income |
| Keuntungan Bersih Setelah Pajak | Net Income After Tax |
| Keuntungan Cabang | Branch Profit |
| Kewajiban | Liabilities |
| Kewajiban Tak Terbatas | Unlimited Liabilities |
| Kode Kelompok | Group Code |
| Kontrak Sewa Guna | Lease Agreement |
| Kwalitas Sesungguhnya | Actual Quantity |
| | |
| L | |
| Laba | Income |
| Laba | Profit |
| Laba Akuntansi | Accounting Income |
| Laba Atas Anak Perusahaan | Equity In Income Of Subsidiary Company |
| Laba Bersih | Net Profit |
| Laba Kotor Yang Belum Direalisasikan | Deferred Gross Profit On Realization |
| Laba Kotor | Gross Profit |
| Laba Kotor Atas Penjualan | Gross Profit On Sales |
| Laba Sesudah Pajak | Income After Tax |
| Laba Usaha | Income From Operation |
| Laba Usaha Patungan | Income From Joint Venture |
| Laba Yang Dibagikan Dalam Bentuk Saham | Stock Redemption Fund |
| Laba Yang Ditahan | Retained Earning |
| Langkah Tunggal | Single Step |
| Laporan | Report |
| Laporan Akuntansi Bentuk Pendek | Short Form Report |
| Laporan Akuntansi Betuk Panjang | Long From Report |
| Laporan Analisa Penyimpangan | Variance Analyst Report |
| Laporan Beban Tenaga Kerja | Labor Cost Report |
| Laporan Gaji Karyawan | Employee Earning Statement |
| Laporan Harga Pokok Produksi | Statement Of Cost Of Goods Manufacture |
| Laporan Keuangan Pokok | Basic Financial Statement |
| Laporan Laba Yang Ditahan | Retained Earning Statement |
| Laporan Laba Yang Ditahan | Statement Of Retained Earning |
| Laporan Pelaksanaan | Performance Report |
| Laporan Pelaksanan Kerja | Labor Performance Report |
| Laporan Pemberhentian | Separation Report |
| Laporan Pemeriksaan Bebas | Independent Auditor Report |
| Laporan Penerimaan Barang | Receiving Account |
| Laporan Pertanggung Jawaban Disajikan Kembali | Responsibility Reporting Restated |
| Laporan Perubahan Dalam Posisi Keuangan | Statement Of Changes Financial Position |
| Laporan Perubahan Modal | Capital Statement |
| Laporan Perubahan Modal | Statement Of Owners Capital |
| Laporan Perubahan Modal Kerja | Statement Of Changes In Working Capital |
| Laporan Posisi Keuangan | Statement Of Financial Position |
| Laporan Rugi Laba | Income Statement |
| Laporan Sementara | Interim Statement |
| Laporan Sumber Dan Penggunaan Dana | Statement Of Source And Application Of Fund |
| Laporan Sumber Dan Pengunan Dana | Funds Statement |
| Laporan Tahunan | Annual Report |
| Laporan Upah Dan Pajak | Wages And Taxes Statement |
| Lembur | Over Time |
| | |
| M | |
| Manajemen Akuntansi | Accounting Management |
| Manfaat Sosial | Social Benefit |
| Manajemen Dengan Pengecualian | Management By Exception |
| Masa Pengunaan | Useful Life |
| Masuk Pertama, Keluar Pertama | Last In First Out |
| Mata Uang | Currency |
| Membandingkan | To Compare |
| Menelusuri | To Trace |
| Menjurnal / Penjurnalan | Journalizing |
| Merek Dagang | Trade Mark |
| Mesin | Machine |
| Metode Akuntansi | Accounting Method |
| Metode Alokasi Bertahap | Step Method |
| Metode Bersih | Net Method |
| Metode Cadangan | Allowance Method |
| Metode Cicilan | Installment Method |
| Metode Dua Penyimpangan | Two Variance Method |
| Metode Eceran | Retail Method |
| Metode Fluktuasi | Fluctuating Method |
| Metode Garis Lurus | Straight Line Method |
| Metode Harga Eceran | Retail Lifo Inventory Method |
| Metode Kotor | Gross Method |
| Metode Laba Kotor | Gross Profit Method |
| Metode Pembelian | Purchase Method |
| Metode Penghapusan | Write Off Method |
| Metode Penghapusan | Yield |
| Metode Rata-Rata | Average Method |
| Metode Rata-Rata Sederhana | Simple Average Of Cost |
| Metode Rata-Rata Terimbang | Weighted Average Method |
| Metode Tiga Penyimpangan | Three Variance Method |
| Metode Urutan Alokasi Yang Diatur | Specified Order Of Closing |
| Modal | Capital |
| Modal Caraka | Caraka’s Capital |
| Modal Kerja | Working Capital |
| Modal Kerja Darurat | Emergency Working Capital |
| Modal Kerja Kotor | Gross Working Capital |
| Modal Kerja Musiman | Seasonal Working Capital |
| Modal Kerja Primer | Primary Working Capital |
| Modal Kerja Tetap | Fixed Capital Asset |
| Modal Pemilik | Owners Equity |
| Modal Resmi | Legal Capital |
| Modal Saham | Capital Stock |
| Modal Saham Preferen | Capital Stock Prepared |
| Modal Saham Yang Belum Beredar | Uninsured Capital Stock |
| | |
| N | |
| Nama Akun | Account Name |
| Neraca | Balance Sheet |
| Neraca Bentuk Laporan | Report Form Balance Sheet |
| Neraca Lajur | Working Sheet |
| Neraca Lajur Untuk Neraca Konsolidasi | Working Paper for Consolidated Balance Sheet |
| Neraca Percobaan Yang Belum Disesuaikan | Unadjusted Trial Balance |
| Neraca Saldo | Trial Balance |
| Neraca Saldo Penyesuaian | Adjusted Trial Balance |
| Nilai | Value |
| Nilai Barang Sisa | Scrap Value |
| Nilai Bersih Yang Dapat Direalisasikan | Net Realizable Value |
| Nilai Buku | Book Value |
| Nilai Buku Aktiva | Book Value Of Asset |
| Nilai Buku Per Saham | Book Value Per Share |
| Nilai Ganti | Replacement Cost |
| Nilai Lebih | Excess Value |
| Nilai Nominal | Nominal Value |
| Nilai Penarikan | Redemption Value |
| Nilai Pengurangan | Value In Use |
| Nilai Sehat | Sound Value |
| Nilai Sisa | Residual Value |
| Nilai Sisa | Salvage Value |
| Nilai Taksir | Estimate Value |
| Nilai Tambah | Value Added |
| Nilai Tukar | Exchange Rate |
| Nilai Waktu Dari Pada Uang | Time Value Of Money |
| Nomor Akun | Account Number |
| Norma Pelaporan Pemeriksaan | Standard Of Reporting |
| Nota Debet | Debit Note |
| | |
| O | |
| Obligasi Hipotik | Mortgage Bond |
| Obligasi Yang Dijamin | Secured Bond |
| Ongkos Angkut Pembelian | Freight In |
| Ongkos Angkut Penjualan | Freight Out |
| Orang Yang Menanamkan Modal | Investor |
| Order Penjualan | Sales Order |
| Overhead Pabrik | Manufacturing Overhead |
| Overhead Pabrik Yang Tetap | Fixed Factory Overhead |
| Overhead Yang Dibebankan Terlalu Rendah | Under Applied Overhead |
| | |
| P | |
| Pabrikan | Manufacturer |
| Pajak Keayaan | Property Tax |
| Pajak Keluaran | Out Tax |
| Pajak Langsung | Direct Taxes |
| Pajak Masukan | Input Tax |
| Pajak Pengurangan | Unemployment Tax |
| Pajak Penjualan | Sales Tax |
| Pajak Pertambahan Nilai | Value Added Tax |
| Pajak Yang Dikembalikan | Taxes Return |
| Partner Utama | Partner In Charge |
| Pejabat Keuangan | Treasurer |
| Pelayanan Konsultasi Perusahan | Management Advisory Service |
| Pelengkapan | Supplies |
| Pemasaran | Marketing |
| Pembatalan Kenaikan Harga | Markup Cancellation |
| Pembatalan Penurunan Harga | Markdown Cancellation |
| Pembatasan Deviden | Restriction Of Dividend |
| Pembayaran | Payment |
| Pembayaran Dimuka | Prepayment |
| Pembebanan Internal | Internal Financing |
| Pembebasan Pajak | Taxes Holiday |
| Pembelajan Yang Luar Biasa | Extra Ordinary Gain |
| Pembelian | Purchase |
| Pembelian Bersih | Net Purchase |
| Pembelian Secara Bulat | Lam Sump Purchase |
| Pembubaran | Dissolution |
| Pemasukan PPN | PPN Income |
| Pemegang Saham | Share Holder |
| Pemegang Saham | Stock Right |
| Pemegang Saham Istimewa | Preferred Stock Holder |
| Pemerikasa Keuangan | Auditor |
| Pemeriksaan Awal / Pertama Kali | Initial Audit |
| Pemeriksaan Dokumen Dasar | Voucher Register |
| Pemeriksaan Dokumen Dasar | Wages Expense |
| Pemeriksaan Ekternal | External Audit |
| Pemeriksaan Keuangan | Auditing |
| Pemeriksaan Manajemen | Management Audit |
| Pemeriksaan Umum | General Examination |
| Pemeriksaan Yang Berulang | Repeat Audit |
| Pemeriksan Intern | Internal Audit |
| Pemeriksan Internal | Internal Auditor |
| Pemerintah | Government |
| Pemindahan Pembukuan | Posting |
| Penarikan Aktiva Sebab Luar Biasa | Extra Ordinary Retirement |
| Penarikan Obligasi | Retirement Of Bonds |
| Penataan Kembali Utang Yang Macet | Trouble Debt Restructuring |
| Penawaran Dagang | Tender Offer |
| Pendapat | Opinion |
| Pendapat Campuran | Mixed Opinion |
| Pendapat Wajar Tanpa Syarat | Qualified Opinion |
| Pendapatan | Earned |
| Pendapatan Jasa | Revenue |
| Pendapatan Audit | Audit Fee |
| Pendapatan Bersih | Net Earning |
| Pendapatan Bunga | Interest Income |
| Pendapatan Diterima Dimuka | Unearned Revenue |
| Pendapatan Kena Pajak | Taxable Income |
| Pendapatan Profesional | Professional Fess |
| Pendapatan Sesudah Bunga Dan Pajak | Earning After Interest And Taxes |
| Pendapatan Sesudah Pajak | Earning After Tax |
| Pendapatan Sewa | Rent Earned |
| Pendapatan Sewa | Rent Income |
| Pendapatan Tidak Wajar | Adverse Opinion |
| Pendapatan Wajar | Unequalled Opinion |
| Pendapatan Yang Akan Diterima | Accrued Revenue |
| Pendapatan Yang Diterima Tenaga Kerja | Labor Fringe Benefit |
| Pendapatan Yang Masih Harus Diterima | Accruals Receivable |
| Pendekatan Aktiva | Asset Approach |
| Pendekatan Laba Rugi | Income Statement Account |
| Penegasan Umum | General Assignment |
| Penerikan Kembali | Revaluation |
| Penetapan Beban Langsung | Direct Costing |
| Penetapan Pendapatan Dan Beban | Matching Cost With Revenue |
| Penetapan Penyusutan | Determining Depreciation |
| Pengakuan Pendapatan | Revenue Recognition |
| Pengamatan Perhitungan Persediaan | Observation Of Inventory Taking |
| Pengamatan Persediaan | Observation Of Inventory |
| Penganggaran Atas Dasar Nol | Zero Base Budgeting |
| Pengawasan Internal | Internal Control |
| Pengecekan Jangka Panjang | Long Run Proof |
| Pengecekan Saldo Awal Dan Akhir | The Old & New Balance Proof |
| Pengecualian | Except |
| Pengeluaran | Outlay |
| Pengeluaran Pendapatan | Revenue Expenditure |
| Pengendalian Bahan Baku | Material In Control |
| Pengendalian Beban Tenaga Kerja | Labor Cost Control |
| Penggabungan | Fusion |
| Penghapusan Langsung | Direct Write Off |
| Penghapusan Piutang | Receivable Write Off |
| Penghentian Obligasi | Redemption Of Bound |
| Pengiriman Barang Cicilan | Shipment On Installment Sales |
| Pengiriman Barang Cicilan | Shipment On Installment Sales |
| Pengiriman Barang Konsinyasi | Merchandise Shipment On Consigment |
| Pengurangan | Deduction |
| Pengurangan Pajak | Tax Deduction |
| Pengusaha Kena Pajak | Taxable Firm |
| Penilaian Persediaan | Inventory Valuation |
| Penjelasan Tambahan | Supplementary Information S |
| Penjualan | Sales |
| Penjualan Bersih | Net Sales |
| Penjualan Kredit | Sale On Account |
| Penjualan Pulang Pokok | Break Even Sales |
| Penjualan Tunai | Cash Sales |
| Penting Cukup Berarti | Significant |
| Pengambilan Pribadi | Prive |
| Pengambilan Pribadi Caraka | Caraka’s Drawing |
| Pengeluaran PPN | PPN Outcome |
| Penyimpangan Dalam Isi | Volume Variance |
| Penyimpangan Effisiensi Beban Variabel | Variable Efficiency Variance |
| Penyimpangan Effisiensi Yang Tetap | Fixed Efficiency Variance |
| Penyimpangan Harga Bahan Baku | Material Price Variance |
| Penyimpangan Harga Bahan Mentah | Raw Material Price Variance |
| Penyimpangan Hasil | Yield Variance |
| Penyimpangan Tarif Tenaga Kerja | Labor Rate Variance |
| Penyisihan / Cadangan Kerugian Piutang | Allowances For Doubtful debt |
| Penyusunan Kembali | Re Arrangement |
| Penyusutan | Depreciation |
| Penyusutan Atas Harta Tak Berwujud | Amortization |
| Penyusutan Dengan Jumlah Urut Keluaran | Unit Of Output Depreciation |
| Peralatan | Equipment |
| Peralatan | Furniture & Fixture |
| Peralatan Kantor | Office Equipment |
| Perusahaan | Company / Company |
| Perbaikan | Betterment |
| Perbaikan Luar Biasa | Extra Ordinary Repairs |
| Perbandingan Harga Tetap Dengan Hutang Jangka Panjang. | Ratio Of Plant Asset To Long Term Liability |
| Perbedaan Waktu | Timing Difference |
| Peredaran Dokumen | Flow Of Document |
| Peredaran Kerja | Flow Of Work |
| Perhitungan Kas | Cash Count |
| Periode Akuntansi | Accounting Period |
| Perkiraan | Account |
| Perkiraan Bahan Baku | Material Account |
| Perkiraan Bentuk T | T Account |
| Perkiraan Berlawanan | Reciprocal Account |
| Perkiraan Cadangan | Allowance Account |
| Perkiraan Dua Kolom | Two Column Account |
| Perkiraan Neraca | Balance Sheet Account |
| Perkiraan Nominal | Nominal Accounts |
| Perkiraan Pemilikan Sementara | Temporary Proprietorship |
| Perkiraan Pernilaian | Valuation Account |
| Perkiranan Harta | Asset Account |
| Perlengkapan | Supplies |
| Perlengkapan Kantor | Office Supplies |
| Permintaan Bahan Baku | Material Requisition |
| Permintaan Pembelian | Purchase Requesting |
| Perputaran | Turn Over |
| Perputaran Harta Tetap | Fixed Asset Turnover |
| Perputaran Persediaan | Inventory Turn Over |
| Perputaran Persediaan Bahan Baku. | Riel Material Inventory Turnover |
| Perputaran Persedian Barang Dagangan | Merchandise Inventory Turnover |
| Perputaran Piutang | Receivable Turn Over |
| Perputaran Total Harta | Total Asset Turn Over |
| Persaman Akuntansi | Accounting Equation |
| Persediaan | Inventory |
| Persediaan Akhir | Ending Inventory |
| Persediaan Awal | Initial Inventory |
| Persediaan Bahan Mentah | Inventory Of Material |
| Persediaan Barang Dagangan | Merchandise Inventory |
| Persediaan Barang Dalam Proses | Working In Process Inventory |
| Persediaan Bersih | Safety Stock |
| Persediaan Bahan Mentah | Raw Material Inventory |
| Persekutuan | Partnership |
| Persetujuan Penbagian Laba | Income Sharing Agreement |
| Pertanyaan Pengendalian Intern | Internal Control Questioner |
| Pertukaran Saham | Stock Outstanding |
| Perusahaan Perseorangan | Sole Proprietorship |
| Perusahaan Dagang | Merchandise Company |
| Perusahaan Jasa | Service Firm |
| Perusahaan Pabrikan | Manufacturing Company |
| Perusahaan Perorangan | Individual Proprietorship |
| Perusahaan Yang Menjual Saham Ke Masyarakat | Go Public Company |
| Pesanan Pembelian | Purchase Order |
| Petunjuk | Reference |
| Pihak Yang Menyewa Guna Barang | Lesser |
| Pihak Yang Menyewakan Guna Barang | Lessee |
| Pinjaman Antar Perusahan | Inter Company Loans |
| Pinjaman Bank | Bank Loan |
| Piutang | Receivable |
| Piutang Bunga | Interest Receivable |
| Piutang Dagang | Account Receivable |
| Piutang Kepada Asuransi | Removable From Insurance Companies |
| Piutang Penjualan Cicilan | Installment Contract Receivable |
| Pos-Pos Yang Tidak Lancar | Account Not Current |
| Potongan Harga | Discount |
| Potongan Pembelian | Purchase Discount |
| Potongan Penjualan | Sales Discount |
| Potongan Perdagangan | Trade Discounts |
| Potongan Yang Diberikan Atas Pembayaran Tunai | Cash Discount |
| Produk Rusak | Defective Goods |
| Produksi Cacat | Spoilage |
| Produksi Gabungan | Joint Product |
| Produksi Sampingan | By Product |
| Program Pemeriksaan | Audit Program |
| Prosedur Akuntansi | Accounting Procedure |
| Prosedur Pembuatan Voucher Sekaligus | One Time Voucher Procedure |
| Proses Pemeriksaan | Audit Process |
| Proyeksi | Performa |
| Produk Cacat | Spoiled Goods |
| Pulang Pokok | Break Event |
| Pusat Penghasi Laba | Revenue Center |
| Pusat Pertanggung Jawaban | Responsibility Center |
| | |
| R | |
| Ramalan Neraca | Forecast Balance Sheet |
| Rapat Pemegang Saham | Stock Holder Meeting |
| Rapat Pemegang Saham | Stock Right Outstanding |
| Rasio Beban Variabel | Variable Cost Ratio |
| Rasio Effiensi Tenaga Kerja | Labor Efficiency Ratio |
| Rasio Utang Jangka Panjang Terhadap Modal Sendiri | Long Term Debit To Equity Ratio |
| Rata-Rata Bergerak | Moving Average |
| Ratio Aktiva Terhadap Utang | Total Asset To Debts Ratio |
| Ratio Aktiva Tunai | Quick Ratio |
| Realiasai Laba Kotor | Realized Gross Profit On Installment Sales |
| Realisasi Kerugian | Loss On Realization |
| Rekening Antar Perusahan | Accounts Inter Company |
| Rekening Campuran | Mixed Account |
| Rekening Koran | Bank Statement |
| Rekonsiliasi Bank | Bank Reconciliation |
| Rencana Pereiksaan | Audit Planning |
| Rentabilitas Modal Sendiri | Rate Of Return On Net Worth |
| Reperasi Luar Biasa | Ordinary Repair |
| Resiko Penarikan Contoh | Sample Risk |
| Retur Penjualan | Sales Return |
| Rugi | Loss |
| Rugi Kotor | Gross Loss |
| Rugi Penarikan Kembali | Loss On Repossession |
| Rugi Penjualan Investasi | Loss On Sale Of Investment : |
| Rugi Penurunan Nilai Persdiaan | Loss On Reduction Of Inventory |
| Rugi Pertukaran | Loss On Trade In |
| Rugi Usaha | Loss From Operation |
| | |
| S | |
| Salon | Salon |
| Saham Yang Beredar | Out Standing Stock |
| Saham Yang Dipesan | Stock Subscription |
| Saldo | Balance |
| Saldo Akhir | Ending Balance |
| Saldo Awal | Beginning Balance |
| Saldo Debet | Debit Balance |
| Saldo Menurut Bank | Balance Per Bank |
| Saldo Menurut Buku | Balance Per Book |
| Saldo Persedian | Inventory Balance |
| Saldo Sebelum Likuidasi | Balance Before Liquidation |
| Saldo Setelah Penyesuaian | Adjusted Balance |
| Sampel Pertimbangan | Judgment Sample |
| Selesih Komposisi | Sales Mix Variance |
| Selisih Anggaran | Budget Variance |
| Selisih Effiensi Upah | Labor Efficiency Variance |
| Selisih Hasil Bahan | Material Yield Variance |
| Selisih Komposisi Bahan | Material Mix Variance |
| Selisih Lebih Harga Pokok Di Atas Nilai Buku | Excess Of Cost Over Book Value Of Subsidiary Interest |
| Selisih Merugikan | Unfavorable Variance |
| Sesilsih Harga Pemakainan Bahan | Material Usage Prince Variance |
| Servis | Service |
| Sewa | Lease |
| Sewa Dibayar Dimuka | Prepaid Rent |
| Sewa Diterima Dimuka | Unearned Income |
| Sewa Guna | Leasing |
| Siklus Alur Kas | Cash Flow Cycle |
| Siklus Anggaran | Budget Cycle |
| Simpanan Sukarela | Voluntary Contribution |
| Sirklus Akuntansi | Accounting Cycle |
| Sistem Akuntansi | Accounting System |
| Sistem Beban Pesanan | Job Order Cost System |
| Sistem Dua Bin | Two Bin System |
| Sistem Informasi | Information System |
| Sistem Pembukuan Berpasangan | Double Entry System |
| Sistem Pembukuan Tunggal | Single Entry System |
| Sistem Sekali Tulis | One Write System |
| Standar Effisinsi Tenaga Kerja | Labor Efficiency Standard |
| Studio | Studio |
| Stuktur Ogranisasi | Organization Chart |
| Surat Berharga | Marketable Securities |
| Surat Hak Beli Saham | Stock Warrant |
| Surat Hutang Jangka Panjang | Treasury Bill |
| Surat Komentar | Letter Of Comments |
| Surat Pemberitahuan Pajak | Tax Return Statement |
| Surat Penyerangan | Letter Of Transmittal |
| Surat Perjanjian Kerja. | Notice Of Employment |
| Surat Pernyatan Elemen-Elemen Terbuka | Open Item Statement |
| Surat Pernyatan Pelayanan | Representative Letter Client |
| Surat Pernyatan Pelayanan | Representative Letter Client |
| Surat Pernyatanan Langanan | Statement By Director |
| | |
| T | |
| Tahun Bisnis Alami | Natural Business Year |
| Tahun Pajak | Fiscal Year |
| Taksiran | Tracks |
| Taksiran Laba Kotor | Estimated Gross Profit |
| Taksiran Rugi Laba | Forecast Income Statement |
| Tanah | Land |
| Tanda Pemeriksaan | Check Marks |
| Tanggal | Date |
| Tanggal Jatuh Tempo | Due Date |
| Tanggung Jawab Terbatas | Limited Liability |
| Tarif Pajak | Taxes Rate |
| Tata Buku Tunggal | Single Bookkeeping |
| Tenaga Kerja | Labor |
| Tenaga Kerja Tak Langsung | Indirect Labor |
| Terlalu Tinggi | Over Stated |
| Tingkat Pengembalian | Rate Of Return |
| Tingkat Pengembalian Investasi | Return On Investment |
| Tingkat Pengembalian Yang Di Inginkan | Required Rate Of Return |
| Titik Penutupan Usaha | Shut Down Point |
| Titik Pesanan Kembali | Re Order Point |
| Titik Pulang Pokok | Break Event Point |
| Toko | Store |
| Transaksi Dengan Pihak Yang Mempunyai Hubungan Yang Istimewa | Related Party Transaction |
| Transaksi Operasional | Operating Transaction |
| Transportasi Sewa Dibayar Dimuka | Prepaid Transportation |
| Tukar Tambah | Trade In |
| Tunjangan Gaji | Salaries Allowance |
| | |
| U | |
| Uang Muka Langganan | Advance From Customer |
| Uji Ketaatan | Term Compliance |
| Umur Ekomoni | Economic Life |
| Unit Dalam Proses | Unit Still In Process |
| Unit Setara | Unit Equivalent |
| Unit Yang Hilang | Loss Unit |
| Upah Terhutang | Accrued Wages Payable |
| Usaha Patungan | Joint Venture |
| Utang Gaji | Accrued Payroll Payable |
| Utang Jangka Menengah | Installment Term Debt |
| Utang Jangka Panjang | Long Term Debits |
| | |
| W | |
| Wesel | Draft |
| Wesel Bayar | Note Payable |
| Wesel Berbunga | Interest Baring Note |
| Wesel Tagih | Note Receivable |
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