ISTILAH - ISTILAH DALAM AKUNTANSI

ISTILAH - ISTILAH AKUNTANSI (A to Z)

A

• ACCOUNT = PERKIRAAN
• ACCOUNT RECEIVABLE = PIUTANG DAGANG
• ACCOUNT FORM = BENTUK PERKIRAAN
• ACCOUNT NOT CURRENT = POS-POS YANG TIDAK LANCAR
• ACCOUNT PAYABLE = HUTANG LANCAR
• ACCOUNT PAYABLE LEDGER= BUKU BESAR HUTANG
• ACCOUNT RECEIVABLE STATEMENT= DARTAR PIUTANG USAHA
• ACCOUNT PAYABLE SUBSIDIARY LEDGER = BUKU TAMBAHAN PIUTANG
• ACCOUNTANT = AKUNTAN
• ACCOUNTANT FEE EXPENSE = BIAYA AKUNTAN
• ACCOUNTANT PUBLIC = AKUNTAN PUBLIK
• ACCOUNTING = AKUNTASI
• ACCOUNTING ASSUMPTION = ASUMSI AKUNTANSI
• ACCOUNTING CYCLE = SIRKLUS AKUNTANSI
• ACCOUNTING DATA = DATA AKUNTANSI
• ACCOUNTING DEPARTMENT = DEPARTEMEN AKUNTANSI
• ACCOUNTING EQUATION = PERSAMAN AKUNTANSI
• ACCOUNTING INCOME = LABA AKUNTANSI
• ACCOUNTING INFORMATION = INFORMASI AKUNTANSI
• ACCOUNTING INSTRUCTION = INTRUKSI AKUNTANSI
• ACCOUNTING MANAGEMENT = MANAJEMENT AKUNTANSI
• ACCOUNTING METHOD = METODE AKUNTANSI
• ACCOUNTING PERIOD = PERIODE AKUNTANSI
• ACCOUNTING PRINCIPLE = AKUNTANSI DASAR
• ACCOUNTING PROCEDURE = PROSEDUR AKUNTANSI
• ACCOUNTING RESPONSIBILITY = AKUNTANSI PERTANGGUNG JAWABAN
• ACCOUNTING SYSTEM = SISTEM AKUNTANSI
• ACCOUNTS INTER COMPANY = REKENING ANTAR PERUSAHAN
• ACCRUED EXPENSE = BIAYA YANG AKAN DI BAYAR
• ACCRUED EXPENSE PAYABLE = BEBAN TERHUTANG
• ACCRUED PAYROLL PAYABLE = UTANG GAJI
• ACCRUED INTERS PAYABLE = BUNGA TERHUTANG
• ACCRUED REVENUE = PENDAPATAN YANG AKAN DITERIMA
• ACCRUED TAX PAYABLE = HUTANG PAJAK
• ACCRUED WAGES PAYABLE = UPAH TERHUTANG
• ACCUMULATED DEPLETION = AKUMULASI DEPLESI
• ACCUMULATED DEPRECIATION = AKUMULASI PENYUSUTAN
• ACTUAL AMOUNT = JUMLAH SESUNGGUHNYA
• ACTUAL COST = BIAYA SESUNGGUHNYA
• ACTUAL FACTORY OVERHEAD = BEBAN OVERHEAD SESUNGGUHNYA
• ACTUAL LIABILITY=HUTANG NYATA
• ACTUAL PRICE= HARGA SESUNGGUHNYA
• ACTUAL QUANTITY = KUALITAS SESUNGGUHNYA
• ADJUSTED BALANCE = SALDO SETELAH PENYESUAIAN
• ADJUSTED TRIAL BALANCE = NERACA SALDO PENYESUAIAN
• ADJUSTING ENTRIES = AYAT JURNAL PENYESUAIAN
• ADDITIONAL COST ( ISTILAHNYA ) BIAYA TAMBAHAN
• ADVANCE FROM CUSTOMER = UANG MUKA LANGGANAN
• ADVANCE ACCOUNTING = AKUNTANSI LANJUTAN
• ADVERTISING EXPENSE = BIAYA IKLAN
• ADVERSE OPINION = PENDAPATAN TIDAK WAJAR
• ALLOWANCE FOR INVENTORY DECLINE TO MARKET = CADANGAN PENURUNAN NILAI PERSEDIAAN
• ALLOWANCE METHOD = METODE CADANGAN
• ALLOWANCE ACCOUNT = PERKIRAAN CADANGAN
• ALLOWANCE FOR BAD DEBT = CADANGAN PIUTANG TAK TERTAGIH
• ALLOWANCE FOR DOUBT FULL ACCOUNT = CADANGAN PITANG RAGU-RAGU
• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = CADANGAN KENAIKAN HARGA BARANG CABANG
• AMORTIZATION = PENYUSUTAN ATAS HARTA TAK BERWUJUD
• APPLIED FACTORY OVERHEAD COST = BIAYA OVERHEAD YANG DIBEBANKAN
• ANNUAL REPORT = LAPORAN TAHUNAN
• ASSET = HARTA
• ASSET APPROACH = PENDEKATAN AKTIFA
• ASSET ACCOUNT = PERKIRANAN HARTA
• AUDIT FEE = PENDAPATAN AUDIT
• ASSUME = ASUMSI
• AUDIT EXPENSE = BIAYA AUDIT
• AUDIT PROGRAMME = PROGRAM PEMERIKSAAN
• AUDIT PROCESS = PROSES PEMERIKSAAN
• AUDIT PLANNING = RENCANA PEREIKSAAN
• AUDITOR = PEMERIKASA KEUANGAN
• AUDITING = PEMERIKSAAN KEUANGAN
• AVERAGE METHOD = METODE RATA-RATA

B

• BALANCE SHEET = NERACA
• BALANCE PER BANK = SALDO MENURUT BANK
• BALANCE PER BOOK = SALDO MENURUT BUKU
• BALANCE SHEET ACCOUNT = PERKIRAAN NERACA
• BALANCE AMOUNT = KESEIMBANGAN JUMLAH
• BANK PAYABLE = HUTANG BANK
• BALANCE BEFORE LIQUIDATION = SALDO SEBELUM LIKUIDASI
• BANK RECONCILIATION = RECONSILIASI BANK
• BANK SERVICE CHARGE = BEDAN ADMINISTRASI BANK
• BANK STATEMENT = REKENING KORAN
• BIN CARD = KARTU GUDANG
• BASIC FINANCIAL STATEMENT = LAPORAN KEUANGAN POKOK
• BEGINNING BALANCE = SALDO AWAL
• BETTERMENT = PERBAIKAN
• BOOK VALUE = NILAI BUKU
• BOOK VALUE OF ASSET = NILAI BUKU AKTIFA
• BOOK VALUE PER SHARE = NILAI BUKU PER SAHAM
• BRANCH = CABANG
• BRANCH MERCHANDISE = BARANG DAGANGAN CABANG
• BRANCH PROFIT = KEUNTUNGAN CABANG
• BREAK EVENT = PULANG POKOK
• BREAK EVEN PIONT = TITIK PULANG POKOK
• BREAK EVEN SALES = PENJUALAN PULANG POKOK
• BUDGET = ANGGARAN
• BUDGET VARIANCE = SELISIH ANGGARAN
• BUDGET FLEXIBLE = ANGGARAN FLEXSIBEL
• BUDGET FIXED = ANGGARAN TETAP
• BUDGET CYCLE = SIKLUS ANGGARAN
• BUDGET BALANCE SHEET = ANGGARAN NERACA
• BY PRODUCT = PRODUKSI SAMPINGAN
• BUILDING = GEDUNG
• BUSINESS ENTITY = KESATUAN USAHA

C

• CAPITAL = MODAL
• CAPITAL STATEMENT = LAPORAN PERUBAHAN MODAL
• CAPITAL STOCK = MODAL SAHAM
• CASH = KAS
• CASH BUDGET = ANGGARAN KAS
• CASH COUNT = PERHITUNGAN KAS
• CASH DISBURSEMENT JOURNAL = JURNAL PENGELUARAN KAS
• CASH DISCOUNT = POTONGAN YANG DIBERIKAN ATAS PEMBAYARAN TUNAI
• CASH FLOW = ARUS KAS
• CASH FLOW CYCLE = SIKLUS ALUR KAS
• CASH IN BANK = KAS DALAM BANK/KAS DI BANK
• CASH ON HAND = KAS DI TANGAN
• CASH IN TRANSIT = KAS DALAM PERJALANAN
• CASH PAYMENT JOURNAL = BUKU KAS PENGELUARAN
• CASH RECEIPT JOURNAL = BUKU KAS PENERIMAAN
• CASH SALES = PENJUALAN TUNAI
• CLOSING ENTRIES = AYAT JURNAL PENUTUP
• COST = BIAYA
• COST ACCOUNTING = AKUNTANSI BIAYA
• COST OF GOODS AVAIBLE FOR SALES = HARGA POKOK BARANG TERSEDIA UNTUK DIJUAL
• COST OF GOODS MANUFACTURED = HARGA POKOK PRODUKSI
• COST OF GOODS SOLD = HARGA POKOK BARANG YANG DI JUAL (HARGA POKOK PENJUALAN)
• CURRENCY = MATA UANG
• CURRENCY ASSET = HARTA LANCAR
• CURRENCY LIABILITIES = HUTANG JANGKA PENDEK

D

• DEBIT NOTE = NOTA DEBET
• DEBIT BALANCE = SALDO DEBET
• DEDUCTION = PENGURANGAN
• DEFECTIVE GOODS = PRODUK RUSAK
• DEFERRED GROS PROFIT ON REALIZATION = LABA KOTOR YANG BELUM DIREALISASIKAN
• DELIVERY EXPENSE = BIAYA PENGANGKUTAN
• DEPOSIT SLIP = BUKTI SETORAN
• DEPRECIATION = PENYUSUTAN
• DEPRECIATION EXPENSE = BIAYA PENYUSUTAN
• DETERMINING DEPRECIATION = PENETAPAN PENYUSUTAN
• DIRECT COSTING = PENETAPAN BIAYA LANGSUNG
• DIRECT DEPARTMENT OVERHEAD EXPENSE = BEBAN/BIAYA OVERHEAD DEPARTEMEN LANSUNG
• DIRECT EXPENSE = BIAYA LANGSUNG
• DIRECT LABOR COST BUTGET = BIAYA ANGGARAN BURUH LANGSUNG
• DIRECT TAXES = PAJAK LANGSUNG
• DIRECT WRITE OFF = PENGHAPUSAN LANGSUNG
• DISCOUNT = POTONGAN HARGA
• DISSOLUTION = PEMBUBARAN
• DIVIDEND STOCK = DEVIDEN SAHAM
• DOUBLE ENTRY SYSTEM = SISTEM PEMBUKUAN BERPASANGAN
• DRAFT ( INFO ) = WESEL
• DUE DATE = TANGGAL JATUH TEMPO

E

• EARNED = PENDAPATAN
• EARNING AFTER INTEREST AND TAXES = PENDAPATAN SESUDAH BUNGA DAN PAJAK
• EARNING AFTER TAX = PENDAPATAN SESUDAH PAJAK
• ECONOMIC LIFE = UMUR EKONOMII
• ECONOMIC ORDER QUANTITY = JUMLAH PEMBELIAN OPTIMAL
• EMERGENCY WORKING CAPITAL = MODAL KERJA DARURAT
• EMPLOYEE EARNING STATEMENT = LAPORAN GAJI KARYAWAN
• END OF MONTH TRIAL BALANCE = DAFTAR SALDO AKHIR BULAN
• ENDING BALANCE = SALDO AKHIR
• ENDING INVENTORY = PERSEDIAAN AKHIR
• ENTERTAINMENT EXPENSE = BIAYA ENTERTAIN
• ENTRY = AYAT JURNAL
• EQUIPMENT = PERALATAN
• EQUITIES = KEKAYAAN
• EQUITY IN INCOME OF SUBSIDIARY COMPANY = LABA ATAS ANAK PERUSAHAAN
• ESTIMATE VALUE = NILAI TAKSIR
• ESTIMATED GROSS PROVIT = TAKSIRAN LABA KOTOR
• EVIDENCE = BUKTI-BUKTI
• EXCEPT = PENGECUALIAN
• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = SELISIH LEBIH HARGA POKOK DI ATAS NILAI BUKU
• EXCESS VALUE = NILAI LEBIH
• EXCHANGE RATE = NILAI TUKAR
• EXPECTED ACTUAL CAPACITY = KAPASITAS YANG SESUNGGUHNYA DI HARAPKAN
• EXPECTED RATE OF RETURN = TINGKAT PENGEMBALIAN YANG DIINGINKAN
• EXPIRED = KADARLUASA
• EXPENSE = BIAYA
• EXTERNAL AUDIT = PEMERIKSAAN EKTERNAL
• EXTRA ORDINARY GAIN = PEMBELANJAAN YANG LUAR BIASA
• EXTRA ORDINARY LOSS = KERUGIAN YANG LUAR BIASA
• EXTRA ORDINARY REPAIRS = PERBAIKAN LUAR BIASA
• EXTRA ORDINARY RETIREMENT = PENARIKAN AKTIVA SEBAB LUAR BIASA

F

• FISCAL YEAR = TAHUN PAJAK
• FIXED ASSET SUBSIDIARY LEDGER = BUKU TAMBAHAN HARTA TETAP
• FIXED ASSET TURNOVER = PERPUTARAN HARTA TETAP
• FIXED CAPITAL ASSET = MODAL KERJA TETAP
• FIXED CAST = BIAYA TETAP
• FIXED EFFIECENCY VARIANCE = PENYIMPANGAN EFFISIENSI YANG TETAP
• FIXED FACTORY OVERHEAD = OVERHEAD PABRIK YANG TETAP
• FLEXIBLE BUDGET = ANGGARAN YANG BERUBAH-UBAH
• FLOOR = BATASAN BAWAH
• FLOW OF COST = ALIRAN BIAYA
• FLOW OF DOCUMENT = PEREDARAN DOKUMEN
• FLOW OF FUNDS = ALIRAN DANA
• FLOW OF WORK = PEREDARAN KERJA
• FLOWCHART = DAFTAR ALIRAN
• FLUCTUATING METHOD = METODE FLUKTUASI
• FLUCTUATING FUND = DANA BERUBAH-UBAH
• FOOT NOTE = CATATAN KAKI
• FORECAST BALANCE SHEET = RAMALAN NERACA
• FORECAST INCOME STATEMENT = TAKSIRAN RUGI LABA
• FORM = FORMULIR
• FOUR COLLUMN CCOUNT = JURNAL EMPAT KOLOM
• FRAUD = KECURANGAN
• FREIGHT IN = ONGKOS ANGKUT PEMBELIAN
• FREIGHT ON MATERIAL PURCHASAS = BEBAN ANGKUT PEMBELIAN BAHAN
• FREIGHT OUT = ONGKOS ANGKUT PENJUALAN
• FUNDS = DANA
• FUNDS STATEMENT = LAPORAN SUMBER DAN PENGUNAN DANA
• FURNITURE & FIXTURE = PERALATAN
• FUSION = PENGGABUNGAN

G

• GENERAL ACCOUNTING = AUKUNTANSI UMUM
• GENERAL LEDGER = BUKU BESAR
• GENERAL JOURNAL = JURNAL UMUM
• GENERAL AND ADMINISTRATIVE EXPENSE = BIAYA UMUM DAN ADMINISTRASI
• GENERAL EXAMINATION = PEMERIKSAAN UMUM
• GENERAL ASSIGNMENT = PENEGASAN UMUM
• GOVERNMENT FINANCIAL = KEUANGAN PENERINTAH
• GOVERNMENT ACCUNTING = AKUNTANSI PEMERINTAH
• GROSS METHOD = METODE KOTOR
• GROSS LOSS = RUGI KOTOR
• GROSS PROFIT = LABA KOTOR
• GROSS PROFIT ANALYSIST = ANALISA LABA KOTOR
• GROSS PROFIT METHOD = METODE LABA KOTOR
• GROSS PROFIT ON SALES = LABA KOTOR ATAS PENJUALAN
• GROSS WORKING CAPITAL = MODAL KERJA KOTOR
• GROUP CODE = KODE KELOMPOK
• GO PUBLIC COMPANY = PERUSAHAN YANG MENJUAL SAHAM KE MASYARAKAT

H

• HEATING AND LIGHTING EXPENSE = BIAYA PEMANASAN DAN PENERANGAN
• HIDDEN RESERVES = CADANGAN RAHASIA
• HISTORICAL COST ACCOUNTING = HARGA PEROLEHAN HISTORIS
• HISTORICAL COST = BIAYA HISTORIS
• HOME OFFICE = KANTOR PUSAT
• HORIZON ANALYST = ANALISA MENDATAR
• HUMAN RESOURCE ACCOUNTING = AKUNTANSI SUMBER DAYA MANUSIA

I

• INCOME = LABA
• INCOME AFTER TAX = LABA SESUDAH PAJAK
• INCOME FROM JOINT VENTURE = LABA USAHA PATUNGAN
• INCOME FROM OPERATION = LABA USAHA
• INCOME SHARING AGREEMENT = PERSETUJUAN PENBAGIAN LABA
• INCOME STATEMENT = LAPORAN RUGI LABA
• INCOME STATEMENT ACCOUNT = PENDEKATAN LABA RUGI
• INCOME SUMMARY = IKTIAR RUGI LABA
• INCREMENTAL COST = BIAYA TAMBAHAN
• INDEPENDENT AUDITOR REPORT = LAPORAN PEMERIKSAAN BEBAS
• INDIRECT EXPENSE = BIAYA TAK LANGSUNG
• INDIRECT DEPARTMENT EXPENSE = BIAYA DEPARTEMEN TAK LANGUNG
• 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
• INDIVIDUAL PRIPRIETORSHIP = PERUSAHAN PERORANGAN
• INFLATION = INFLANSI
• INFORMATION = INFORMASI
• INFORMATION SYSTEM = SISTEM INFORMASI
• INITIAL INVENTORY = PERSEDIAAN AWAL
• INITIAL AUDIT = PEMERIKSAAN AWAL/PERTAMA KALI
• INPUT TAX = PAJAK MASUKAN
• INSTALLATION COST = BIAYA INSTALASI ATAU PEMASANGAN
• INSTALLMENT = ANGGURAN ATAU CICILAN
• INSTALLMENT CONTRACT RECEIVABLE = PIUTANG PENJUALAN CICILAN
• INSTALLMENT METHOD = METODE CICILAN
• INSTALLMENT PAYABLE = HUTANG CICILAN
• INSTALLMENT TERM DEBT = UTANG JANGKA MENENGAH
• INSURANCE EXPENSE GENERAL = BIAYA ASURANSI UNUM
• INSURANCE EXPENSE SELLING = BIAYA ASURANSI PENJUALAN
• INTAGIBLE ASSET = AKTIVA TAK BERWUJUD
• INTANGIBLE FIXED ASSETS = AKTIVA TETAP TAK BERWUJUD
• INTRECOMPANY LOANS = PINJAMAN ANTAR PERUSAHAN
• INTEREST = BUNGA
• INTEREST BERING NOTE = WESEL BERBUNGA
• INTEREST EXPENSE = BIAYA BUNGA
• INTEREST FACTOR = FAKTOR BUNGA
• INTEREST INCOME = PENDAPATAN BUNGA
• INTEREST PAYABLE = HUTANG BUNGA
• INTEREST RECEIVABLE = PIUTANG BUNGA
• INTERIM STATEMENT = LAPORAN SEMENTARA
• INTERNAL AUDIT = PEMERIKSAN INTERN
• INTERNAL AUDITOR = PEMERIKSAN INTERNAL
• INTERNAL CONTROL = PENGAWASAN INTERNAL
• INTERNAL CONTROL QUESTIONARY = PERTANYAAN PENGENDALIAN INTERN
• INTERNAL FINANCING = PEMBIAYAN INTERNAL
• INVENTORY = PERSEDIAAN
• INVENTORY BALANCE = SALDO PERSEDIAN
• INVENTORY OF MATERIAL = PERSEDIAAN BAHAN MENTAH
• INVENTORY TURNOVER = PERPUTARAN PERSEDIAAN
• INVENTORY VALUATION = PENILAIAN PERSEDIAAN
• INVESTMENT IN FUND = INVESTASI DALAM DANA
• INVESTMENT IN BOND = INVESTASI DALAM OBLIGASI
• INVESTMENT IN JOINT VENTURE = INVESTASI DALAM USAHA PATUNGAN
• INVESTMENT IN LAND = INVESTASI DALAM BENTUK TANAH
• INVESTMENT IN LIFE INSURANCE = INVESTASI DALAM BENTUK ASURANSI JIWA
• INVESTMENT IN STOCK = INVESTASI SAHAM
• INVESTOR = ORANG YANG MENANAMKAN MODAL
• INVOICE = FAKTUR

J

• JOB ORDER COST = BIAYA PESANAN
• JOB ORDER COST SHEET = KARTU BIAYA PESANAN
• JOB ORDER COST SYSTEM = SISTEM BIAYA PESANAN
• JOB TIME TICKET = KARTU JAM KERJA
• JOINT COST = BIAYA GABUNGAN
• JOINT COST OF CAPITAL = BIAYA PENGGUNAN MODAL BERSAMA
• JOINT PRODUCT = PRODUKSI GABUNGAN
• JOINT VENTURE = USAHA PATUNGAN
• JOINT VENTURE BOOKS = BUKU-BUKU USAHA PATUNGAN
• JOURNAL = BUKU HARIAN
• JOURNAL ENTRY = AYAT-AYAT JURNAL
• JOURNALIZING = MENJURNAL/ PENJURNALAN
• JUDGMENT SAMPLE = SAMPEL PERTIMBANGAN

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 EFFIENSI TENAGA KERJA
• LABOR EFFICIENCY STASNDAR = STANDAR EFFISINSI TENAGA KERJA
• LABOR EFFICIENCY VARIANCE = SELISIH EFFIENSI UPAH
• LABOR FRINGE BENEFIT = PENDAPATAN YANG DITERIMA TENAGA KERJA
• LABOR PERFORMANCE REPORT = LAPORAN PELAKSANAN KERJA
• LABOR RATE VARIANCE = PENYIMPANGAN TARIF TENAGA KERJA
• LAND = TANAH
• LAND RIGHT = HAK ATAS TANAH
• LAST IN FIRST OUT ( LIFO ) = MASUK PERTAMAKELUAR PERTAMA
• LEASE = SEWA
• LEASE AGREEMENT = KONTRAK SEWA GUNA
• LEASEING = SEWA GUNA
• LEDGER = BUKU BESAR
• LEGAL CAPITAL = MODAL RESMI
• LESSEE = PIHAK YANG MENYEWAKAN GUNA BARANG
• LESSOR = PIHAK YANG MENYEWA GUNA BARANG
• LETTER OF COMMENTS = SURAT KOMENTAR
• LETTER OF TRANSMETTAL = SURAT PENYERANGAN
• LIABILITIES = KEWAJIBAN
• LIMITED LIABILITY = TANGGUNG JAWAB TERBATAS
• LIQUIDATING DEVIDEND = DEVIDEN LIKIUDASI
• LIQUIDITY = KEMAMPUNAN BAYAR HUTANG JANGKA PENDEK
• LONG FROM REPORT = LAPORAN AKUNTANSI BETUK PANJANG
• LONG RUN PROOF = PENGECEKAN JANGKA PANJANG
• LONG TERM DEBITS = UTANG JANGKA PANJANG
• LONG TERM DEBIT TO EQUITY RATIO = RASIO UTANG JANGKA PANJANG TERHADAP MODAL SENDIRI
• LONG TERM INVESTMENT = INVESTASI JANGKA PANJANG
• LONG TERM LIABILITIES = HUTANG JANGKA PANJANG
• LOSS = RUGI
• LOSS FROM OPERATION = RUGI USAHA
• LOSS ON REALIZATION = REALISASI KERUGIAN
• LOSS ON REDUCTION OF INVENTORY = RUGI PENURUNAN NILAI PERSDIAAN
• LOSS ON REPOSSESSION = 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
• LUMSUMP PURCHASE = PEMBELIAN SECARA BULAT

M

• MACHINE = MESIN
• MAINTENANCE COST = BIAYA PEMELIHARANA
• MAINTENANCE DEPARTMENT BUDGET = ANGGARAN DEPARTEMAN PEMELIHARAN
• MAINTENANCE EXPENSE = BIAYA PEMELIHARAN
• MANAGEMENT ACCOUNTING = AKUNTANSI MANJEMEN
• MANAGEMENT ADVISORY SERVICE = PELAYANAN KONSULTASI PERUSAHAN
• MANAGEMENT AUDIT = PEMERIKSAAN MANAJEMEN
• MANAGEMENT BY EXCEPTION = MANJEMEN DENGAN PENGECUALIAN
• MANUFACTURER = PABRIKAN
• MANUFACTURING COMPANY = PERUSAHAN PABRIKAN
• MANUFACTURING COST = BIAYA PABRIKASI
• MANUFACTURING OVERHEAD = OVERHEAD PABRIK
• MARKDOWN CANCELLATION = PEMBATALAN PENURUNAN HARGA
• MARKET RATE = HARGA PASAR
• MARKET VALUE = HARGA PASAR
• MARKET VALUE AT SPLIT OFF = HARGA JUAL PADA TITIK PISAH
• MARKET VALUE OF RIGHTS = HARGA JUAL HAK BELI SAHAM
• MARKET VALUE OF STOCK EX RIGHT = HARGA PASAR SAHAM TAMPA HAK BELI SAHAM
• MARKETABLE SECURITIES = SURAT BERHARGA
• MARKETING = PEMASARAN
• MARKETING DEPARTMENT = DEPARTEMEN PEMASARAN
• MARKETING EXPENSE = BIAYA PEMASARAN
• MARKUP CANCELLATION = PEMBATALAN KENAIKAN HARGA
• MATCHING COST WITH REVENUE = PENETAPAN PENDAPATAN DAN BIAYA
• MATERIAL = BAHAN BAKU
• MATERIAL ACCOUNT = PERKIRAAN BAHAN BAKU
• MATERIAL IN CONTROL = PENGENDALIAN BAHAN BAKU
• MATERIAL IN PROCESS = BAHAN BAKU DALAM PROSES
• MATERIAL LEDGER = BUKU BESAR BAHAN BAKU
• MATERIAL LEDGER CARD = KARTU BAHAN BAKU
• MATERIAL MIX VARIANCE = SELISIH KOMPOSISI BAHAN
• MATERIAL PRICE VARIANCE = PENYIMPANGAN HARGA BAHAN BAKU
• MATERIAL USAGE PRINCE VARIANCE = SESILSIH HARGA PEMAKAINAN BAHAN
• MATERIAL YIELD VARIANCE = SELISIH HASIL BAHAN
• MATERIAL REQUISITION = PERMINTAAN BAHAN BAKU
• MEDICAL EXPENSE = BIAYA PENGOBATAN
• MERCHANDISE INVENTORY = PERSEDIAAN BARANG DAGANGAN
• MERCHANDISE INVENTORY TURNOVER = PERPUTARAN PERSEDIAN BARANG DAGANGAN
• MERCHANDISE SHIPMENT ON CONSIGMENT = PENGIRIMAN BARANG KONSINYASI
• MERCHANDISE COMPANY = PERUSAHAN DAGANG
• MIXED ACCOUNT = REKENING CAMPURAN
• MIXED OPINION = PENDAPAT CAMPURAN
• MORTGAGE BOND = OBLIGASI HIPOTIK
• MORTGAGE PAYABLE = HUTANG HIPOTIK
• MOVING AVERAGE = RATA RATA BERGERAK

N

• NATIONAL ASSOCIATION OF ACCOUNTING = ASOSIASI AKUNTAN NASIONAL
• NATURAL BUSSINES YEAR = TAHUN BISNIS ALAMI
• NEGATIVE ASSURANCE = JAMINAN NEGATIF
• NET ASSET = AKTIFA BERSIH
• NET EARNING =PENDAPATAN BERSIH
• NET INCOME = KEUNTUNGAN BERSIH
• NET INCOME AFTER TAX = KEUNTUNGAN BERSIH SETELAH PAJAK
• NET LOSS = KERUGIAN BERSIH
• NET METHOD = METODE BERSIH
• NET PROFIT = LABA BERSIH
• NET PURCHASE = PEMBELIAN BERSIH
• NET REALIZABLE VALUE = NILAI BERSIH YANG DAPAT DIREALISASIKAN
• NET SALES = PENJUALAN BERSIH
• NET WORTH = KEKAYAN BERSIH
• NOMINAL ACCOUNTS = PERKIRAAN NOMINAL
• NOMINAL VALUE = NILAI NOMINAL
• NORMAL BALANCE= ISTILAH = SALDO NORMAL
• NOT SUFFICIENT FUND = DANA TIDAK MENCUKUPI
• NOTE PAYABLE = WESEL BAYAR
• NOTE RECEIVABLE = WESEL TAGIH
• NOTE OF FINANCIAL STATEMENT = CATATAN ATAS LAPORAN KEUANGAN
• NOTICE OF EMPLOYMENT = SURAT PERJANJIAN KERJA.

O

• OBSERVATION OF INVENTORY = PENGAMATAN PERSEDIAAN
• OBSERVATION OF INVENTORY TAKING = PENGAMATAN PERHITUNGAN PERSEDIAAN
• OCCUPANCY COST = BIAYA PENDIAMAN ATAU PENETAPAN
• OFFICE EQUIPMENT = PERALATAN KANTOR
• OFFICE SALARIES EXPENSE = BIAYA GAJI BAGIAN KANTOR
• OFFICE SUPPLIES = PERLENGKAPAN KANTOR
• OFFICE SUPPLIES EXPENSE = BIAYA PERLENGKAPAN KANTOR
• ONE TIME VOUCHER PROCEDURE = PROSEDUR PEMBUATAN VOUCHER SEKALIGUS
• ONE WRITE SYSTEM = SISTEM SEKALI TULIS
• OPEN ITEM STATEMENT = SURAT PERNYATAN ELEMEN-ELEMEN TERBUKA
• OPERATING ASSETS = AKIFA ATAU MODAL OPRASI
• OPERATING EXPENSE = BIAYA USAHA
• OPERATING SALES BUDGET = ANGGARAN OPERASIONAL PENJUALAN
• OPERATING TRANSACTION = TRANSAKSI OPERASIONAL
• OPINION = PENDAPAT
• OPPORTUNITY COST = BIAYA KESEMPATAAN
• ORDERING COST = BIAYA PESANAN
• ORDINARY REPAIR = REPERASI LUAR BIASA
• ORGANIZATION CHART = STUKTUR OGRANISASI
• OTHER GENERAL EXPENSE = BIAYA UMUM LAINYA
• OTHER LONG TERM LIABILITIES = HUTANG JANGKA PANJANG LAINNYA
• OUT OF POCKET COST = BIAYA KANTONG SENDIRI
• OUT TAX = PAJAK KELUARAN
• OUTLAY = PENGELUARAN
• OUTSTANDING CHECK = CEK BEREDAR
• OUT STANDING STOCK = SAHAM YANG BEREDAR
• OVER TIME = LEMBUR
• OVER ALL COST OF CAPITAL = BIAYA PENGGUNAN MODAL RATA-RATA
• OVER APPLIED FACTORY OVERHEAD = KELEBIHAN APLIKASI OVERHEAD PABRIK
• OVER DRAFT = KELEBIHAN PENARIKAN
• OVER STATED = TERLALU TINGGI
• OWNERS EQUITY = MODAL PEMILIK
• OWNERSHIP RIGHT = HAK PEMILIK PERUSAHAN.

P

• PARTNER IN CHARGE = PARTNER UTAMA
• PARTNERSHIP =PERSEKUTUAN
• PAYABLE = HUTANG
• PAYABLE TO DEFAULTING SUB SOUDER = HUTANG KEPADA PEMESANAN SAHAM
• PAYMENT = PEMBAYARAN
• PERCENTAGE DEPLETION = DEPLESI PERSENTASE
• PERFORMANCE REPORT = LAPORAN PELAKSANAAN
• PREFERRED ST0CK HOLDER = PEMEGANG SAHAM ISTIMEWA
• PREMIUM =AGIO
• PREMIUM OF PREPERED STOCK = AGIO SAHAM PREFEREN
• PREMIUM ON BONDS PAYABLE = AGIO OLBIGASI
• PREMIUM ON STOCK = AGOI SAHAM
• PREPAID ADVERTISING = IKLAN DIBAYAR DIMUKA
• PREPAID EXPENSE = BIAYA DIBAYAR DIMUKA
• PREPAID INSURANCE = ASURANSI DIBAYAR DIMUKA
• PREPAID TRANSPORTATION = TRANSPORTATION SEWA DIBAYAR DIMUKA
• PREPAYMENT = PEMBAYARAN DIMUKA
• PRICE INDEX = INDEK HARGA
• PRIMARY WORKING CAPITAL = MODAL KERJA PERIMER
• PROCESS COST = BIAYA PROSES
• PROFESSIONAL FESS = PENDAPATAN PROFESIONAL
• PROFIT = LABA
• PROFORMA = PROYEKSI
• PROGRESS BILLING TO COSTOMER = HARGA KONTRAK YANG DIFAKTURKAN
• PROPERTY = KEKAYAN
• PROPERTY TAX = PAJAK KEAYAAN
• PURCHASE = PEMBELIAN
• PURCHASE DISCOUNT = POTONGAN PEMBELIAN
• PURCHASE INVOICE = FAKTUR PEMBELIAN
• PURCHASE JOURNAL = BUKU HARIAN PEMBELIAN
• PURCHASE METHOD = METODE PEMBELIAN
• PURCHASE ORDER =PESANAN PEMBELIAN
• PURCHASE REQUISTION = PERMINTAAN PEMBELIAN

Q

• QUALIFIED OPINION = PENDAPAT WAJAR TANPA SYARAT
• QUICK RATIO = RATIO AKTIVA TUNAI

R

• R & D COST = BIAYA RISET DAN PENGEMBANGAN
• RATE OF RETURN = TINGKAT PENGEMBALIAN
• RATE OF RETURN ON NET WORTH = RENTABILITAS MODAL SENDIRI
• RATIO ANALYSIS = ANALISA RATIO
• RATIO OF PLANT ASSET TO LONG TERM LIABILITY = PERBANDINGAN HARGA TETAP DENGAN HUTANG JANGKA PANJANG.
• RAW MATERIAL = BAHAN MENTAH
• RAW MATERIAL INVESTORY = PERSEDIANAN BAHAN MENTAH
• RAW MATERIAL PRICE VARIANCE = PENYIMPANGAN HARGA BAHAN MENTAH
• REALIZED GROSS PROFIT ON INSTALLMENT SALES = REALIASAI LABA KOTOR
• RE ARRANGEMENT = PENYUSUNAN KEMBALI
• RECEIVABLE = PIUTANG
• RECEIVABLE COLLECTION BUDGET =BUDGET PENGUMPULAN PIUTANG
• RECEIVABLE TRUN OVER = PERPUTARAN PIUTANG
• RECEIVABLE WRITE OFF = PENGHAPUSAN PIUTANG
• RECEIVING ACCOUNT = LAPORAN PENERIMAAN BARANG
• RECIPROCAL ACCOUNT = PERKIRAAN BERLAWANAN
• RECEIVABLE FROM INSURANCE COMPANIES = PIUTANG KEPADA ASURANSI
• REDEMPTION OF BOUND = PENGHENTIAN OBLIGASI
• REDEMPTION VALUE = NILAI PENARIKAN
• REFERENCE = PETUNJUK
• REGISTERED BONDS = DAFTAR OBLIGASI
• RELATED PATTY TRANSACTION = TRANSAKSI DENGAN PIHAK YANG MEMPUNYAI HUBUNGAN YANG ISTIMEWA
• RELIABILITY = DAPAT DIPERCAYA
• RENT EARNED = PENDAPATAN SEWA
• RENT INCOME = PENDAPATAN SEWA
• RE ORDER POINT = TITIK PESANAN KEMBALI
• REPAIR AND MAINTENANCE EXPENSE = BIAYA PERBAIKAN DAN PEMELIHARAN
• REPEAT AUDIT = PEMERIKSAAN YANG BERULANG
• REPLACEMENT COST = NILAI GANTI
• REPORT = LAPORAN
• REPORT FORM = FORMULIR LAPORAN
• REPORT FORM BALANCE SHEET = NERACA BENTUK LAPORAN
• REPRESENTATIVE LETTER CLIENT = SURAT PERNYATAN PELAYANAN
• REQUIRED RATE OF RETURN = TINGKAT PENGEMBALIAN YANG DI INGINKAN
• RESEARCH AND DEVELOPMENT BUDGET RESERVE = ANGGARAN RISET DAN PENGEMBANGAN CADANGAN
• RESIDUAL VALUE = NILAI SISA
• RESPONSIBILITY ACCOUNTING = AKUNTANSI PERTANGGUNG JAWABAN
• RESPONSIBILITY CENTER = PUSAT PERTANGGUNG JAWABAN
• RESPONSIBILITY REPORTING RESTATED = LAPORAN PERTNGGUNG JAWABAN DISAJIKAN KEMBALI
• RESTRICTION OF DIVIDEND = PEMBATASAN DEVIDEN
• RETAIL LIFO INVENTORY METHOD = METODE HARGA ECERAN
• RETAIL MERCHANDISING = BARANG DAGANGAN DIJUAL DENGAN ECERAN
• RETAIL METHOD = METODE ECERAN
• RETAINED EARNING = LABA YANG DITAHAN
• RETAINED EARNING STATEMENT = LAPORAN LABA YANG DITAHAN
• RETIREMENT OF BONDS = PENARIKAN OBLIGASI
• RETURN ON INVESTMENT = TINGKAT PENGEMBALIAN INVESTASI
• REVALUATION = PENERIKAN KEMBALI
• REVENUE = PENDAPATAN
• REVENUE CENTER = PUSAT PENGHASI LABA
• REVENUE EXPENDITURE = PENGELUARAN PENDAPATAN
• REVENUE RECOGNITION = PENGAKUAN PENDAPATAN
• REVERSING ENTRIES = AYAT JURNAL PEMBALIK
• RIEL MATERIAL INVETORY TURNOVER = PERPUTARAN PERSEDIAAN BAHAN BAKU.

S

• SAFETY STOCK = PERSEDIAAN BERSIH
• SAFE HARBOR RULE = ATURAN PERLINDUNGAN
• SALARIES ALLOWANCE = TUNJANGAN GAJI
• SALARY EXPENSE = BEBAN GAJI
• SALE ON ACCOUNT = PENJUALAN KREDIT
• SALES = PENJUALAN
• SALES BUDGET = ANGGRAN PENJUALAN
• SALES DISCOUNT = POTONGAN PENJUALAN
• SALES INVOICE = FAKTUR PENJUALAN
• SALES JOURNAL = BUKU HARIAN PENJUALAN
• SALES MIX VARIANCE = SELESIH KOMPOSISI
• SALES ORDER = ORDER PENJUALAN
• SALES RETURN = RETUR PENJUALAN
• SALES SALARIES EXPENSE = BIAYA GAJI BAGIAN PENJUALAN
• SALE SALARIES PAYABLE = HUTANG GAJI BAGIAN PENJUALAN
• SALES TAX = PAJAK PENJUALAN
• SALVAGE VALUE = NILAI SISA
• SAMPLE RISK = RESIKO PENARIKAN CONTOH
• SCHEDULE OF ACCOUNT PAYABLE = DAFTAR HUTANG
• SCHEDULE OF ACCOUNT RECEIVABLE = DAFTAR PIUTANG
• SCHEDULE OF FACTORY OVERHEAD = DAFTAR OVERHEAD PABRIK
• SCRAP VALUE = NILAI BARANG SISA
• SEASONAL WORKING CAPITAL = MODAL KERJA MUSIMAN
• SECURED BOND = OBLIGASI YANG DIJAMIN
• SELLING EXPENSE = BIAYA PENJUALAN
• SEMI FIXED COST = BIAYA SEMI TETAP
• SEPARABLE COST = BIAYA TAMBAHAN
• SEPARATION REPORT = LAPORAN PEMBERHENTIAN
• SERVICE FIRM = PERUSAHAN JASA
• SET UP COST = BIAYA PESANAN
• SHARE HOLDER = PEMEGANG SAHAM
• SHIPMENT ON INSTALLMENT SALES = PENGIRIMAN BARANG CICILAN
• SHORT FORM REPORT = LAPORAN AKUNTANSI BENTUK PENDEK
• SHUT DOWN POINT = TITIK PENUTUPAN USAHA
• SIGNIFICANT = PENTING CUKUP BERARTI
• SIMPLE AVERAGE OF COST = METODE RATA-RATA SEDERHANA
• SINGLE BOOKKEEPING = TATA BUKU TUNGGAL
• SINGLE ENTRY SYSTEM = SISTEM PEMBUKUAN TUNGGAL
• SINGLE STEP = LANGKAH TUNGGAL
• SINKING FUND = DANA PELUNASAN / DANA PEMBAYARAN
• SLUSH FUND = DANA TAKTIS
• SOCIAL BENEFIT = MANFAAT SOSIAL
• SOLE PROPRIETORSHIP = PERSAHAN PERSEORANGAN
• SOUND VALUE = NILAI SEHAT
• SPECIAL JOURNAL = JURNAL KHUSUS
• SPECIFIED ORDER OF CLOSING =METODE URUTAN ALOKASI YANG DIATUR
• SPOILAGE = PRODUKSI CACAT
• SPOILED GOODS = PRUDUK CACAT
• STANDARD OF REPORTING = NORMA PELAPORAN PEMERIKSAAN
• STATEMENT BY DIRECTOR = SURAT PERNYATANAN LANGANAN
• STATEMENT OF CHANGES FINANCIAL POSITION = LAPORAN PERUBAHAN DALAM POSISI KEUANGAN
• STATEMENT OF CHANGES IN WORKING CAPITAL = LAPORAN PERUBAHAN MODAL KERJA
• STATEMENT OF COST OF GOODS MANUFACTURE = LAPORAN HARGA POKOK PRODUKSI
• STATEMENT OF FINANTIAL POSISITION = LAPORAN POSISI KEUANGAN
• STATEMENT OF OWNERS CAPITAL = LAPORAN PERUBAHAN MODAL
• STATEMENT OF RETAINED EARNING = LAPORAN LABA YANG DITAHAN
• STATEMENT OF SOURCE AND APPLICATION OF FUND = LAPORAN SUMBER DAN PENGGUNAAN DANA
• STEP METHOD = METODE ALOKASI BERTAHAP
• STOCK OUTSTANDING = PERTUKARAN SAHAM
• STOCK REDEMPTION FUND = LABA YANG DIBAGIKAN DALAM BENTUK SAHAM
• STOCK RIGHT = PEMEGANG SAHAM
• STOCK RIGHT OUTSTANDING = RAPAT PEMEGANG SAHAM
• STOCK CONVERTION = DANA PENARIKAN SAHAM
• STOCK HOLDER MEETING = RAPAT PEMEGANG SAHAM
• STOCK SUBCRIPTION = SAHAM YANG DIPESAN
• STOCK WARRANT = SURAT HAK BELI SAHAM
• STORAGE COST = BIAYA PENYIMPANAN
• STORE SALARIES EXPENSE = BEBAN GAJI TOKO
• STRAIGHT LINE METHOD = METODE GARIS LURUS
• SUBSIDIARY LEDGER = BUKU TAMBAH
• SUNK COST = BIAYA TERSEMBUNYI
• SUPPLEMENTARY INFORMATION S= PENJELASAN TAMBAHAN
• SUPPLIES = PELENGKAPAN
• SUPPLIES EXPENSE = BIAYA PERLENGKAPAN
• SURPLUS = KELEBIHAN
• SUPPORTING SCHEDULE = DAFTAR TAMBAHAN

T

• T ACCOUNT = PERKIRAAN BENTUK T
• TANGIBLE ASSET = HARTA BERWUJUD
• TANGIBLE FIXED ASSET = AKTIVA TETAP BERWUJUD
• TAX ACCOUNTING = AKUNTANSI PERPAJAKAN
• TAX DEDUCTION = PENGURANGAN PAJAK
• TAX INVOICE = FAKTUR PAJAK
• TAX RETURN STATEMENT = SURAT PEMBERITAHUAN PAJAK
• TAXABLE FIRM = PENGUSAHA KENA PAJAK
• TAXABLE INCOME = PENDAPATAN KENA PAJAK
• TAXES EXPENSE = BIAYA PAJAK
• TAXES HOLIDAY = PEMBEBASAN PAJAK
• TAXES PAYABLE = HUTANG PAJAK
• TAXES RATE = TARIF PAJAK
• TAXES RETURN = PAJAK YANG DIKEMBALIKAN
• TEMPORARY INVESTMENT = INVESTASI SEMENTARA
• TEMPORARY PROPRIETORSHIP = PERKIRAAN PEMILIKAN SEMENTARA
• TENDER OFFER = PENAWARAN DAGANG
• TERM COMPLIANCE = UJI KETAATAN
• THE OLD & NEW BALANCE PROOF = PENGECEKAN SALDO AWAL DAN AKHIR
• THEORITICAL CAPACITY = KAPASITAS SECARA TEORITIS
• THREE VARIANCE METHOD = METODE TIGA PENYIMPANGAN
• TICKMARKS = TANDA PEMERIKSAAN
• TIME VALUE OF MONEY = NILAI WAKTU DARI PADA UANG
• TIMING DIFFERENCE = PERBEDAAN WAKTU
• TO COMPARE = MEMBANDINGKAN
• TO TRACE = MENELUSURI
• TOTAL ASSET TURN OVER = PERPUTARAN TOTAL HARTA
• TOTAL ASSET TO DEBTS RATIO = RATIO AKTIFA TERHADAP UTANG
• TRACKS = TAKSIRAN
• TRADE DISCOUNTS = POTONGAN PERDAGANGAN
• TRADE IN = TUKAR TAMBAH
• TRADE MARK = MERK DAGANG
• TRAVELING EXPENSE = BIAYA PERJALAN
• TREASURER = PEJABAT KEUANGAN
• TREASURY BILL = SURAT HUTANG JANGKA PANJANG
• TREASURY DEPARTEMENT = DEPARTEMEN KEUANGAN
• TRENT ANALYST = ANALYSA PENGEMBANGAN DARI WAKTU KE WAKTU
• TRIAL BALANCE = NERACA SALDO
• TROUBLE DEBT RESTRUCTURING = PENATAAN KEMBALI UTANG YANG MACET
• TRUST FUND = DANA PERWAKILAN
• TURN OVER = PERPUTARAN
• TWO BIN SYSTEM = SISTEM DUA BIN
• TWO COLUMN ACCOUNT = PERKIRAAN DUA KOLOM
• TWO COLUMN JOURNAL = DUA KOLOM JURNAL
• TWO VARIANCE METHOD = METODE DUA PENYIMPANGAN

U

• UNADJUSTED TRIAL BALANCE : NERACA PERCOBAAN YANG BELUM DISESUAIKAN
• UNEARNED INCOME : SEWA DITERIMA DIMUKA
• UNCERTAINTIES : KETIDAK PASTIAN
• UNCOLLECTIBLE ACCOUNT : BEBAN PENGHAPUSAN PUITANG
• UNCOLLECTIBLE ACCOUNT RECEIVABLE : BEBAN PENGHAPUSAN PIUTANG
• UNDER APPLIED OVERHEAD : OVERHEAD YANG DIBEBANKAN TERLALU RENDAH
• UNEARNED REVENUE : PENDAPATAN DITERIMA DIMUKA
• UNEMPLOYMENT TAX : PAJAK PENGURANGAN
• UNEXPIRED : BELUM KADALUWARSA
• UNFAVORABLE VARIANCE : SELISIH MERUGIKAN
• UNIFORMITY : KESERAGAMAN
• UNISSUED CAPITAL STOCK : MODAL SAHAM YANG BELUM BEREDAR
• UNIT COST : HARGA PERUNIT
• UNIT EQUIVALENT : UNIT SETARA
• UNIT OF OUTPUT DEPRECIATION : PENYUSUTAN DENGAN JUMLAH UNUT KELUARAN
• UNIT PRODUCT COST : BIAYA UNIT PRODUKSI
• UNIT PROFIT GRAPH : GRAFIK LABA PERUNIT
• UNIT STILL IN PROCESS : UNIT DALAM PROSES
• UNLIMITED LIABILITIES : KEWAJIBAN TAK TERBATAS
• UNQUALIFIED OPINION : PENDAPATAN WAJAR
• UNVOIDABLE COST : BIAYA YANG TERHINDARKAN
• USEFUL LIFE : MASA PENGUNAAN

V

• VALUATION ACCOUNT : PERKIRAAN PERNILAIAN
• VALUE : NILAI
• VALUE ADDED : NILAI TAMBAH
• VALUE ADDED TAX : PAJAK PERTAMBAHAN NILAI
• VALUE IN USE : NILAI PENGURANGAN
• VARIABLE COST : BIAYA VARIABEL
• VARIABLE COST RATIO : RASIO BIAYA VARIABEL
• VARIABLE EFFICIENCY VARIANCE : PENYIMPANGAN EFFISIENSI BIAYA VARIABEL
• VARIANCE ANALYSIST : ANALISA SELISIH
• VARIANCE ANALYSIST REPORT : LAPORAN ANALISA PENYIMPANGAN
• VERIFIABILITY : DAYA UJI
• VERTICAL ANALYSIS : ANALISA VERTICAL
• VOLUME VARIANCE : PENYIMPANGAN DALAM ISI
• VOUCHING : BIAYA UPAH
• VOUCHER REGISTER : PEMERIKSAAN DOKUMEN DASAR
• VOUCHER : DOKUMEN
• VOLUNTARY CONTRIBUTION : SIMPANAN SUKARELA

W

• WORKING CAPITAL : MODAL KERJA
• WORKING IN PROCESS : BARANG DALAM PROSES
• WORKING IN PROCESS INVENTORY : PERSEDIAAN BARANG DALAM PROSES
• WAGES EXPENSE : PEMERIKSAAN DOKUMEN DASAR
• WAGES RATE : BIAYA UPAH
• WAGES AND TAXES STATEMENT : LAPORAN UPAH DAN PAJAK
• WORKING PAPER FOR CONSOLIDATED BALANCE SHEET : NERACA LAJUR UNTUK NERACA KONSOLIDASI
• WEIGHTED AVERAGE : METODE RATA-RATA TERIMBANG
• WEIGHTED AVERAGE METHOD : METODE RATA-RATA TERIMBANG
• WORKING SHEET : NERACA LAJUR
• WORKING PAPER : KERTAS KERJA
• WRITE OFF : DIHAPUSKAN
• WRITE OFF METHOD : METODE PENGHAPUSAN

Y

• YIELD = METODE PENGHAPUSAN
• YIELD VARIANCE = PENYIMPANGAN HASIL

Z

• ZERO BASE BUDGETING = PENGANGGARAN ATAS DASAR NOL

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REFERENSI: BERBAGAI SUMBER