Istilah - Istilah Akuntansi Dalam Bahasa Inggris

7/25/2019 Istilah - Istilah Akuntansi Dalam Bahasa Inggris

1/22

ISTILAH ISTILAH AKUNTANSI DALAM BAHASA

INGGRIS

AAccount = Perkiraan

Account Receivable = Piutang Dagang

Account From = Bentuk Perkiraan

Account Not Current = Pos-pos yang tidak lancar

Account Payable = Hutang ancar

Account Payable edger = Buku besar !utang

Account Receivable "tatement = Dartar piutang usa!a

Account Payable "ubsidiary edger = Buku tamba!an piutang

Accountant = Akuntan

Accountant Fee #$pense = Biaya akuntan

Accountant Public = Akuntan publik

Accounting = Akuntasi

Accounting Assumption = Asumsi akuntansi

Accounting Cycle = "irklus akuntansi

Accounting Data = Data akuntansi

Accounting Department = Departemen akuntansi

Accounting #%uation= Persaman akuntansi

Accounting &ncome = aba akuntansiAccounting &n'ormation = &n'ormasi akuntansi

Accounting &nstruction = &ntruksi akuntansi

Accounting (anagement = (ana)emen akuntansi

Accounting (et!od = (etode akuntansi

Accounting Period = Periode akuntansi

Accounting Principle = Akuntansi dasar

Accounting Procedure = Prosedur akuntansi

Accounting Responsibility = Akuntansi pertanggung )a*aban

Accounting "ystem = "istem akuntansi

Accounts &nter Company = Rekening antar perusa!an

Accrued #$pense = Biaya yang akan di bayar

Accrued #$pense Payable = Beban ter!utang

Accrued Payroll Payable = +tang ga)i

Accrued &nters Payable = Bunga ter!utang

Accrued Revenue = Pendapatan yang akan diterima

Accrued ,a$ Payable = Hutang pa)ak

Accrued ages Payable = +pa! ter!utang

Accumulated Depletion = Akumulasi deplesi

Accumulated Depreciation = Akumulasi penyusutan

Actual Amount = .umla! "esunggu!nyaActual Cost = Biaya "esunggu!nya


2/22

Actual Factory /ver!ead = Beban /ver!ead "esunggu!nya

Actual iability = Hutang Nyata

Actual Price = Harga "esunggu!nya

Actual 0uantity = 1*alitas "esunggu!nya

Ad)usted Balance = "aldo "etela! PenyesuaianAd)usted ,rial Balance = Neraca "aldo Penyesuaian

Ad)usting #ntries = Ayat .urnal Penyesuaian

Additional Cost = Biaya ,amba!an

Advance From Customer = +ang muka langganan

Advance Accounting = Akuntansi lan)utan

Advertising #$pense = Biaya iklan

Adverse /pinion = Pendapatan tidak *a)ar

Allo*ance For &nventory Decline ,o (arket = Cadangan penurunan nilai persediaan

Allo*ance (et!od 2 artinya 3 (etode cadangan

Allo*ance Account = Perkiraan cadangan

Allo*ance For Bad Debt = Cadangan piutang tak tertagi!

Allo*ance For Doubt Full Account = Cadangan pitang ragu-ragu

Allo*ance For /vervaluation /' Branc! (erc!andise = Cadangan kenaikan !arga barang

cabang

Amorti4ation = Penyusutan atas !arta tak ber*u)ud

Annual Report 2 istila! 3 aporan ta!unan

Applied Factory /ver!ead Cost = Biaya over!ead yang dibebankan

Asset 2 istitla! 3 Harta

Asset Approac! = Pendekatan akti'a

Asset Account = Perkiranan !arta

Assume = Asumsi

Audit Fee = Pendapatan audit

Audit #$pense = Biaya audit

Audit Programme = Program pemeriksaan

Audit Process = Proses pemeriksaan

Audit Planning = Rencana pereiksaan

Auditor = Pemerikasa keuangan

Auditing = Pemeriksaan keuangan

Average (et!od = (etode rata-rata


3/22

B

Balance "!eet = NeracaBalance Per Bank = "aldo menurut bank

Balance Per Book = "aldo menurut buku

Balance "!eet Account = Perkiraan neraca

Balance Amount = keseimbangan )umla!

Balance Be'ore i%udation = "aldo sebelum likuidasi

Bank Payable = Hutang bank

Bank Reconciliation = Rekonsiliasi bank

Bank "ervice C!arge = Bedan administrasi bank

Bank "tatement = Rekening koran

Bin Card = 1artu gudang

Basic Financial "tatement = aporan keuangan pokok

Beginning Balance = "aldo a*al

Betterment = Perbaikan

Book 5alue = Nilai buku

Book 5alue /' Asset = Nilai buku akti'a

Book 5alue Per "!are = Nilai buku per sa!am

Branc! = Cabang

Branc! (erc!andise = Barang dagangan cabang

Branc! Pro'it = 1euntungan cabang

Break #vent = Pulang pokok

Break #ven Piont = ,itik pulang pokok

Break #ven "ales = Pen)ualan pulang pokok

Budget = Anggaran

Budget 5ariance = "elisi! anggaranBudget Fle$ible = Anggaran 'le$sibel

Budget Fi$ed = Anggaran tetap

Budget Cycle = "iklus Anggaran

Budget Balance "!eet = Anggaran neraca

By Product = Produksi sampingan

Building = 6edung

Business #ntity = 1esatuan usa!a


4/22

C

Capital = (odalCapital "tatement = aporan peruba!an modal

Capital "tock = (odal sa!am

Cas! = 1as

Cas! Budget = Anggaran kas

Cas! Count = Per!itungan kas

Cas! Disbursement .ournal = .urnal pengeluaran kas

Cas! Discount = Potongan yang diberikan atas pembayaran tunai

Cas! Flo* = Alur kas

Cas! Flo* Cycle = "iklus alur kas

Cas! &n Bank = 1as dalam bank7kas di bankCas! /n Hand = 1as di tangan

Cas! &n ,ransit = 1as dalam per)alanan

Cas! Payment .ournal = Buku kas pengeluaran

Cas! Receipt .ournal = Buku kas penerimaan

Cas! "ales = Pen)ualan tunai

Closing #ntries = Ayat )urnal penutup

Cost = Biaya

Cost ACC/+N,&N6 = Akuntansi biaya

Cost /' 6oods Avaible For "ales = Harga pokok barang tersedia untuk di)ualCost /' 6oods (anu'actured = Harga pokok produksi

Cost /' "old = Harga pokok barang yang di )ual

Currency = (ata uang

Currency Asset = Harta lancar

Currency iabilities = Hutang )angka pendek


5/22

D

Debit Note = Nota debetDebit Balance = saldo debet

Deduction = Pengurangan

De'ective 6oods = Produk rusak

De'erred 6ros Pro'it /n Reali4ation = aba kotar yang belum direalisasikan

Delivery #$pense = Biaya pengankutan

Deposit "lip = Bukti setoran

Depreciation = Penyusutan

Depreciation #$pense = Biaya penusutan

Determining Depreciation = Penetapan penyusutan

Direct Costing = Penetapan biaya langsung

Direct Department /ver!ead #$pense = Beban7biaya over!ead departemen lansung(iring

Direct #8P#N"# = Biaya langsung

Direct AB/R C/", B+,6#, = Biaya anggaran buru! langsung

Direct ,A8#" = Pa)ak langsung

Direct R&,# /FF = Peng!apusan langsung

Discount = Potngan 2 !arga 3

Dissolution = Pembubaran

Dividend "tock = Deviden sa!am

Double #ntry "ystem = "istem pembukuan berpasangan

Dra't = esel

Due Date = ,anggal )atu! tempo


6/22

E

#arned = Pendapatan

#arning A'ter &nterest And ,a$es = Pendapatan sesuda! bunga dan pa)ak

#arning A'ter ,a$ = Pendapatan sesuda! pa)ak

#conomic i'e = +mur ekomoni

#conomic /rder 0uantity = .umla! pembelian optimal

#mergency orking Capital = (odal ker)a darurat

#mployee #arning "tatement = aporan ga)i karya*an

#nd /' (ont! ,rial Balance = Da'tar saldo ak!ir bulan

#nding Balance = "aldo ak!ir

#nding &nventory = Persediaan ak!ir

#ntertaiment #$pense = Biaya entertain

#ntry = Ayat

#%uipment = Peralatan

#%uities = 1ekayaan

#%uity &n &ncome /' "ubsidiary Company = aba atas anak perusa!aan

#stimate 5alue = Nilai taksir

#stimated 6ross Provit = ,aksiran laba kotor

#vidance = Bukti-bukti

#$cept = Pengecualian

#$cess /' Cost /ver Book 5alue /' "ubsidiary &nterest = "elisi! lebi! !arga pokok di atas

nilai buku

#$cess 5alue = Nilai lebi!

#$c!ange Rate = Nilai tukar

#$pected Actual Capacity = 1apasitas yang sesunggu!nya di !arapkan

#$pected Rate /' Return = ,ingkat pengembalian yang diinginkan

#$pired = 1adarluasa


7/22

#$pense = Biaya

#$ternal Audit = Pemeriksaan ekternal

#$tra /rdinary 6ain = pembela)an yang luar biasa

#$tra /rdinary oss = 1erugian yang luar biasa#$tra /rdinary Repairs = Perbaikan luar biasa

#$tra /rdinary Retirement = Penarikan aktiva sebab luar biasa

F

Fiscal 9ear = ,a!un pa)ak

Fi$ed Asset "ubsidiary edge = Buku tamba!an !arta tetapFi$ed Asset ,urnover = Perputaran !arta tetap

Fi$ed Capital Asset = (odal ker)a tetap

Fi$ed Cas! = Biaya tetap

Fi$ed #''icency 5ariance = Penyimpangan e''isiensi yang tetap

Fi$ed Factory /ver!ead = /ver!ead pabrik yang tetap

Fle$ible Budget = Anggaran yang beruba!-uba!

Floor = Batasan ba*a!

Flo* /' Cost = Aliran biayaFlo* /' Document = Peredaran dokumen

Flo* /' Funds = Aliran dana

Flo* /' ork = Peredaran ker)a

Flo* C!art = Da'tar aliran

Fluctualing (et!od = (etode 'luktuasi

Fluctuating Fund = Dana beruba!-uba!

Foot Note = Catatan kaki

Forecast Balance "!eet = Ramalan neracaForecast &ncome "tatement = ,aksiran rugi laba

Form = Formulir

Four Collumn Account = .urnal empat kolom

Fraud = kecurangan

Freig!t in = /ngkos angkut pembelian

Freig!t /n (aterial Purc!asas = Beban angkut pembelian ba!an

Freig!t /ut = /ngkos angkut pen)ualan


8/22

Funds = Dana

Funds "tatement = aporan sumber dan pengunan dana

Furniture : Fi$ture = Peralatan

Fusion = Penggabungan

6eneral Accounting = Aukuntansi +mum

6eneral edger = Buku besar

6eneral .ournal = .urnal umum

6eneral And Administrative #$pense = Biaya umum dan administrasi

6eneral #$amination = Pemeriksaan umum

6eneral Assigment = Penegasan umum

6overnment Financial = 1euangan penerinta!

6overnment Accunting = Akuntansi pemerinta!

6ross oss = Rugi kotor

6ross Pro'it aba kotor

6ross Pro'it Analysist = Analisa laba kotor

6ross Pro'it (et!od = (etode laba kotor

6ross Pro'it /n "ales = aba kotor atas pen)ualan

6ross orking Capital = modal ker)a kotor

6roup Code = 1ode kelompok

6o Publik Compony = Perusa!an yang men)ual sa!am ke masyarakat

H

Heating And ig!ting #$pense = Biaya pemanasan dan penerangan

Hidden Reserves = Cadangan ra!asia

Historical Cost Accounting = Harga perole!an !istorisHistorical Cost = Biaya Historis

Home /''ice = kantor pusat

Hori4on Analyst = Analisa mendatar

Human Resource Accounting = Akuntansi sumber daya manusia

I

&ncome = laba

&ncome A'ter ,a$ = aba sesuda! pa)ak


9/22

&ncome From .oint 5enture = aba usa!a patungan

&ncome From /peration = aba usa!a

&ncome "!aring Agreement = Persetu)uan penbagian laba

&ncome "tatement = aporan rugi laba

&ncome "tatement Account = Pendekatan laba rugi

&ncome "ummary = iktiar rugi laba

&ncremental cost = Biaya tamba!an

&ndependent Auditor Report = aporan pemeriksaan bebas

&ndirect #$pense = Biaya tak langsung

&ndirect Departemental #$pense = Biaya departemen tak langung

&ndirect 'actory cost = Biaya pabrik tak langsung

&ndirect abor = ,enaga ker)a tak langsung

&nderect (aterial = Ba!an baku tak langsung

&ndirect /peratiing #$pense = Biaya usa!a tak langsung

&ndividual Priprietors!ip = perusa!an perorangan

&n'lation = &n'lansi

&n'ormation = in'ormasi

&n'ormation "ystem = "istem in'ormasi

&nitial &nventory = Persediaan a*al

&nitial Audit = Pemeriksaan a*al7pertama kali

&nput ,a$ = Pa)ak masukan

&nstallation Cost = Biaya instalasi atau pemasangan

&nstallment = Angguran atau cicilan

&nstallment Contract Receivable = Piutang pen)ualan cicilan

&nstallment (et!od = (etode cicilan

&nstallment Payable = Hutang cicilan

&nstallment ,erm Debt = +tang )angka menenga!

&nsurance #$pense 6eneral = Biaya asuransi unum&nsurance #$pense "elling = Biaya asuransi pen)ualan

&ntagible Asset = Aktiva tak ber*u)ud

&ntangible Fi$ed Assets = Aktiva tetap tak ber*u)ud

&ntercompany oans = Pin)aman antar perusa!an

&nterest = Bunga

&nterest Baering Note = esel berbunga

&nterest #$pense = Biaya bunga

&nterest Factor = Faktor bunga&nterest &ncome = Pendapatan bunga


10/22

&nterest Payable = Hutang bunga

&nterest Receivable = Piutang bunga

&nterim "tatement = aporan sementara

&nternal Audit = Pemeriksan &ntern

&nternal Auditor = Pemeriksan internal&nternal Control = Penga*asan internal

&nternal Control 0uestioary = Pertanyaan pengendalian &ntern

&nternal Finacing = Pembiayan internal

&nventory = Persediaan

&nventory /' (aterial = Persediaan Ba!an (enta!

&nventory ,urn /ver = Perputaran persediaan

&nventory 5aluation = Penilaian Persediaan

&nvesment &n Fund = &nvestasi dalam dana

&nvesment &n Bond = &nvestasi dalam obligasi

&nvesment &n .oint 5enture = &nvestasi dalam usa!a patungan&nvesment &n and = &nvestasi dalam bentuk tana!

&nvesment &n li'e &nsurance = &nvestasi dalam bentuk asuransi )i*a

&nvesment &n "tock = &nvestasi sa!am

&nvestor = /rang yang menanamkan modal

&nvoice = Faktur

J.ob /rder Cost = Biaya pesanan

.ob /rder Cost "!eet = 1artu biaya pesanan

.ob /rder Cost "ystem = "istem biaya pesanan

.ob ,ime ,icket = 1artu )am ker)a

.oint Cost = Biaya gabungan

.oint Cost /' Capital = Biaya penggunan modal bersama

.oint Product = Produksi gabungan

.oint 5enture = +sa!a patungan

.oint 5enture Books = buku-buku usa!a patungan

.ournal = Buku !arian

.ournal #ntry = Ayat-ayat )urnal

.ournali4ing = men)urnal7 pen)urnalan

.udgment sample = "ampel pertimbangan

L


11/22

abor = ,enaga ker)a

abor Budget = Anggaran tenaga ker)a

abor Cost = biaya tenaga ker)a

abor Cost Control = pengendalian biaya tenaga ker)a

abor Cost Report = aporan biaya tenaga ker)a

abor #''iciency Ratio = Rasio e''iensi tenaga ker)aabor #''iciency "tandar = "tandar e''isinsi tenaga ker)a

abor #''iciency 5ariance = "elisi! e''iensi upa!

abor Fringe Bene'it = Pendapatan yang diterima tenaga ker)a

abor Per'ormance Report = aporan pelaksanan ker)a

abor Rate 5ariance = Penyimpangan tari' tenaga ker)a

and = ,ana!

and Rig!t = Hak atas tana!

ast &n First /ut 2 &F/ 3 = (asuk pertamakeluar pertama

ease = "e*a

ease Agreement = 1ontrak se*a guna

easing = "e*a guna

edger = Buku besar

egal Capital = (odal resmi

essee = Pi!ak yang menye*akan guna barang

essor = Pi!ak yang menye*a guna barang

etter /' Comments = "urat komentar

etter /' ,ransmettal = "urat penyerangan

iabilities = 1e*a)iban

imited iabilty = ,anggung )a*ab terbatas

i%uidating Deviden = Deviden likiudasi

i%uidity = 1emampunan bayar !utang )angka pendek

ong From Report = aporan akuntansi betuk pan)ang

ong Run Proo' = Pengecekan )angka pan)ang

ong ,erm Debets = +tang )angka pan)ang

ong ,erm Debet ,o #%uity Ratio = Rasio utang )angka pan)ang ter!adap modal sendiri

ong ,erm &nvestment = &nvestasi )angka pan)ang

ong ,erm iabilities = Hutang )angka pan)ang

oss = rugi

loss From /peration = Rugi usa!a

oss /n Reali4ation = Realisasi kerugianoss /n Reduction /' &nventory = Rugi penurunan nilai persdiaan


12/22

oss /n Repossession = Rugi penarikan kembali

oss /n "ale /' &nvesment = Rugi pen)ualan investasi

oss /n ,rade &n = Rugi pertukaran

oss +nit = +nit yang !ilang

o*er Cost /r (arket = Harga beli atau !arga pasar yang lebi! renda!

umsump Purc!ase = Pembelian secara bulat

M

(ac!ine = (esin

(aintenance Cost = Biaya pemeli!arana

(aintenance Departement Budget = Anggaran departeman pemeli!aran

(aintenance #$pense = Biaya pemeli!aran

(anagement Accounting = Akuntansi man)emen

(anagement Advisory "ervice = Pelayanan 1onsultasi perusa!an

(anagement Audit = Pemeriksaan mana)emen

(anagement By #$ception = (an)emen dengan pengecualian

(anu'acturer = Pabrikan

(anu'acturing Company = Perusa!an pabrikan

(anu'acturing Cost = Biaya pabrikasi

(anu'acturing /ver!ead = /ver!ead pabrik

(arkdo*n Cancellation = Pembatalan penurunan !arga

(arket Rate = Harga pasar

(arket 5alue = Harga pasar

(arket 5alue At "plit /'' = Harga )ual pada titik pisa!

(arket 5alue /' Rig!ts = Harga )ual !ak beli sa!am

(arket 5alue /' "tock #$ Rig!t = Harga pasar sa!am tampa !ak beli sa!am

(arketable securities = surat ber!arga

(arketing = Pemasaran

(arketing Department = Departemen pemasaran

(arketing #$pense = Biaya pemasaran

(arkup Cancellation = Pembatalan kenaikan !arga

(atc!ing Cost it! revenue = Penetapan pendapatan dan biaya

(aterial = Ba!an baku

(aterial Account = Perkiraan ba!an baku

(aterial &n Control = pengendalian ba!an baku(aterial &n Process = Ba!an baku dalam proses


13/22

(aterial edger = Buku besar ba!an baku

(aterial edger Card = 1artu ba!an baku

(aterial (i$ 5ariance = "elisi! komposisi ba!an

(aterial Price variance = Penyimpangan !arga ba!an baku

(aterial +sage prince 5ariance = "esilsi! !arga pemakainan ba!an

(aterial 9ield 5ariance = "elisi! !asil ba!an(aterial Re%uisition = Permintaan ba!an baku

(edical #$pense = Biaya pengobatan

(erc!andise &nventory = Persediaan barang dagangan

(erc!andise &nventory ,urnover = Perputaran persedian barang dagangan

(erc!andise "!ipment /n Consigment = Pengiriman barang konsinyasi

(erc!andise Company = Perusa!an Dagang

(i$ed Account = Rekening campuran

(i$ed /pinion = Pendapat Campuran

(ortgage Bond = /bligasi Hipotik

(ortgage Payable = Hutang !ipotik

(oving Average = Rata rata bergerak

N

National Association /' Accounting = Asosiasi akuntan nasional

Natural Bussiness 9ear = ,a!un bisnis alami

Negative Assurance = .aminan negati'

Net Asset = Akti'a bersi!

Net #arning =Pendapatan bersi!

Net &ncome = 1euntungan bersi!

Net &ncome A'ter ,a$ = 1euntungan bersi! setela! pa)ak

Net oss = 1erugian bersi!Net Pro'it = aba bersi!

Net Purc!ase = Pembelian bersi!

Net Reali4able 5alue = Nilai bersi! yang dapat direalisasikan

Net "ales = Pen)ualan bersi!

Net ort! = 1ekayaan bersi!

Nominal Accounts = Perkiraan nominal

Nominal 5alue = Nilai nominal

Normal Balance= istila! = "aldo normal


14/22

Not "u''icient Fund = Dana tidak mencukupi

Note Payable = esel bayar

Note Receivable = esel tagi!

Note o' Financial "tatement = Catatan atas laporan keuangan

Notice o' #mployment = "urat per)an)ian ker)a;

O

/bservation /' &nventory = Pengamatan persediaan

/bservation /' &nventory ,aking = Pengamatan per!itungan persediaan

/ccupancy Cost = Biaya pendiaman atau penetapan

/''ice #%uipment = Peralatan kantor

/''ice "alaries #$pense = Biaya ga)i bagian kantor

/''ice "upplies = perlengkapan kantor

/''ice "upplies #$pense = Biaya perlengkapan kantor

/ne ,ime 5ouc!er procedure = Prosedur pembuatan vouc!er sekaligus

/ne rite "ystem = "istem sekali tulis

/pen &tem "tatement = surat pernyatan elemen-elemen terbuka

/perating Assets = Aki'a atau modal oprasi

/perating #$pense = Biaya usa!a

/perating "ales Budget = Anggaran operasional pen)ualan

/perating ,ransaction = ,ransaksi operasional

/pinion = Pendapat

/pportunity Cost = Biaya kesempataan

/rdering Cost = Biaya Pesanan

/rdinary Repair = Reperasi luar biasa

/rgani4ation C!art = "tuktur /granisasi

/t!er 6eneral #$pense = Biaya umum lainya

/t!er ongterm iabilities = Hutang )angka pan)ang lainnya

/ut /' Pocket Cost = Biaya kantong sendiri

/ut ,a$ = Pa)ak keluaran

/utlay = Pengeluaran


15/22

/utstanding C!eck = Cek beredar

/utstanding "tock = "a!am yang beredar

/ver ,ime = embur

/ver All Cost /' Capital = Biaya penggunan modal Rata-rata

/ver Applied Factory /ver!ead = 1elebi!an aplikasi over!ead pabrik/ver Dra't = 1elebi!an penarikan

/ver "tated = ,erlalu tinggi

/*ners #%uity = (odal pemilik

/nners!ip Rig!t = Hak pemilik perusa!an;

P

Partner &n C!arge = Partner utama

Partners!ip = Persekutuan

Payable = Hutang

Payable ,o De'aulting "ub "ouder = Hutang kepada pemesanan sa!am

Payment = pembayaran

Percentage Depletion = Deplesi persentase

Per'erred "t


16/22

Pro'it = laba

Pro'orma = Proyeksi

Progress Billing ,o Costomer = !arga kontrak yang di'akturkan

Property = 1ekayan

Property ,a$ = Pa)ak keayaan

Purc!ase = pembelian

Purc!ase Discount = Potongan pembelian

Purc!ase &nvoice = Faktur pembelian

Purc!ase .ournal = Buku !arian pembelian

Purc!ase (et!od = (etode pembelian

Purc!ase /rder =Pesanan pembelian

Purc!ase Re%uistion = Permintaan pembelian

Q

0uali'ied /pinion = Pendapat *a)ar tanpa syarat

0uick Ratio = Ratio aktiva tunai

RR : D Cost = Biaya riset dan pengembangan

Rate o' Return = ,ingkat pengembalian

Rate o' Return on Net ort! = Rentabilitas modal sendiri

Ratio Analysist = analsa ratio

Ratio /' Plant Asset ,o ong ,erm iability = Perbandingan !arga tetap dengan !utang

)angka pan)ang;

Ra* (aterial = Ba!an menta!

Ra* (aterial &nvestory = Persedianan ba!an menta!

Ra* (aterial Price 5ariance = Penyimpangan !arga ba!an menta!

Reali4ed 6ross pro'it /n &nstallment "ales = Realiasai laba kotor

Re Arrangement = penyusunan kembali

Receivable = Piutang

Receivable Collection Budget =Budget pengumpulan piutang

Receivable ,run /ver = Perputaran piutang


17/22

Receivable rite /'' = Peng!apusan piutang

Receiving Account = aporan penerimaan barang

Reciprocal Account = Perkiraan berla*anan

Recovable From &nsurance Companies = Piutang kepada asuransi

Redemption /' Bound = Peng!entian obligasi

Redemption 5alue = Nilai penarikan

Re''erence = Petun)uk

Registered Bonds = Da'tar obligasi

Related Partty ,ransaction = ,ransaksi dengan pi!ak yang mempunyai !ubungan yang

istime*a

S

"e'ety "tock = Persediaan bersi!

"a'e Harbor Rule = Aturan perlindungan

"aleries Allo*ance = ,un)angan ga)i

"alary #$pense = Beban ga)i

"ale /n Account = Pen)ualan kredit

"ales = Pen)ualan

"ales Budget = Anggran pen)ualan

"ales Discount = Potongan pen)ualan

"ales &nvoice = Faktur pen)ualan"ales .ournal = Buku !arian pen)ualan

"ales (i$ 5ariance = "elesi! komposisi

"ales order = /rder pen)ualan

"ales Return = Retur pen)ualan

"ales "alaries #$pense = Biaya ga)i bagian pen)ualan

"ales "alaries Payable = Hutang ga)i bagian pen)ualan

"ales ,a$ = Pa)ak pen)ualan

"alvage value = Nilai sisa

"ample Risk = Resiko penarikan conto!


18/22

"c!edule /' Account Payable = Da'tar !utang

"c!edule /' Account Receivable = Da'tar piutang

"c!edule /' Factory over!ead = Da'tar over!ead pabrik

"crap 5alue = Nilai barang sisa

"easonal orking Capital = (odal ker)a musiman

"ecured Bond = /bligasi yang di)amin

"elling #$pense = Biaya pen)ualan

"emi'i$ed Cost = Biaya semi tetap

"eparable Cost = Biaya tamba!an

"eparation Report = aporan pember!entian

"ervice Firm = Perusa!an .asa

"et +p Cost = Biaya Pesanan

"!are !older = Pemegang sa!am

"!ipment /n &nstallment sales = Pengiriman barang cicilan

"!ort Form Report = aporan akuntansi bentuk pendek

"!ut Do*n Point = ,itik penutupan usa!a

"igni'icant = Penting cukup berarti

"imple Average /' Cost = (etode rata-rata seder!ana

"ingle Bookkeeping = ,ata buku tunggal

"ingle entery "ystem = "istem Pembukuan tunggal

"ingle step = angka! tunggal

"inking Fund = Dana pelunasan 7 dana pembayaran

"lus! Fund = Dana taktis

"ocial Bene'it = (an'aat sosial

"ole Proprietors!ip = Persa!an perseorangan

"ound 5alue = Nilai se!at

T


19/22

, Account = Perkiraan bentuk ,

,angible Asset = Harta ber*u)ud

,angible Fi$ed Asset = Aktiva tetap ber*u)ud

,a$ Acoounting = Akuntansi perpa)akan,a$ Deduction = Pengurangan Pa)ak

,a$ &nvoice = Faktur pa)ak

,a$ Return "tatement = "urat pemberita!uan pa)ak

,a$able Firm = Pengusa!a kena pa)ak

,a$able &ncome = Pendapatan kena pa)ak

,a$es #$pense = Biaya pa)ak

,a$es Holiday = Pembebasan pa)ak

,a$es Payable = Hutang pa)ak

,a$es Rate = ,ari' pa)ak,a$es Return = Pa)ak yang dikembalikan

,emporary &nvestment = &nvestasi sementara

,emporary Proprietors!ip = Perkiraan pemilikan sementara

,ender /''er = Pena*aran dagang

,erm Compliance = +.i ketaatan

,!e /ld : Ne* Balance Proo' = Pengecekan saldo a*al dan ak!ir

,!eoritical Capacity = 1apasitas secara teoritis

,!ree 5ariance (et!od = (etode tiga penyimpangan

,ickmarks = ,anda pemeriksaan

,ime 5alue /' (oney = Nilai *aktu dari pada uang

,iming Di''rence = Perbedaan *aktu

,o Compare = (embandingkan,o ,race = (enelusuri

,otal Asset ,urn /ver = Perputaran total !arta

,otal Asset ,o Debts Ratio = Ratio akti'a ter!adap utang

,racks = ,aksiran

,rade Discounts = Potongan perdagangan

,rande &n = ,ukar tamba!

,rade (ark = (erk Dagang


20/22

,raveling #$pense = Biaya per)alan

,reasurer = Pe)abat keuangan

,reasury Bill = "urat !utang )angka pan)ang

,reasury Departement = Departemen keuangan

,rent Analyst = Analysa pengembangan dari *aktu ke *aktu

,rial Balance = Neraca saldo

,rouble Debt Restructuring = Penataan kembali utang yang macet

,rust Fund = Dana per*akilan

,urn /ver = Perputaran

,*o Bin "ystem = "istem dua bin

,*o Collumn Account = Perkiraan dua kolom

,*o Collumn .ournal = Dua kolom )urnal

,*o 5ariance (et!od = (etode dua penyimpangan

U

+nad)usted ,rial Balance = Neraca percobaan yang belum disesuaikan

+nearned &ncome = "e*a diterima dimuka

+ncertainties = 1etidak pastian

+ncollectible Account = Beban peng!apusan puitang

+ncollectible Account Receivable = Beban peng!apusan piutang

+nder Applied /ver!ead = /ver!ead yang dibebankan terlalu renda!

+nearned Revenue = Pendapatan diterima dimuka

+nemployment ,a$ = Pa)ak pengurangan

+ne$pired = Belum kadalu*arsa

+n'avorable 5ariance = "elisi! merugikan

+ni'ormity = 1eseragaman


21/22

+nissued Capital "tock = (odal sa!am yang belum beredar

+nit Cost = Harga perunit

+nit #%uivalent = +nit setara

+nit /' /utput Depreciation = Penyusutan dengan )umla! unut keluaran

+nit Product Cost = Biaya unit produksi+nit Pro'it 6rap! = 6ra'ik laba perunit

+nit "till &n Process = +nit dalam Proses

+nlimited iabilities = 1e*a)iban tak terbatas

+n%ualied /pinion = Pendapatan a)ar

+nvoidable Cost = Biaya yang ter!indarkan

+se'ul i'e = (asa Pengunaan

V

5aluation Account = Perkiraan pernilaian

5alue = Nilai

5alue Added = Nilai tamba!

5alue Added ,a$ = Pa)ak Pertamba!an Nilai

5alue &n +se = Nilai pengurangan

5ariable Cost = Biaya variabel

5ariable Cost Ratio = Rasio biaya 5ariabel

5ariable #''iciency 5ariance = Penyimpangan e''isiensi biaya variabel

5ariance Analysist = Analisa selisi!

5ariance Analysist Report = aporan analisa penyimpangan

5erability = Daya u)i

5ertical Analysist = Analisa 5ertical

5olume 5ariance = Penyimpangan dalam isi

5ouc!ing = Biaya upa!

5ouc!er Register = Pemeriksaan dokumen dasar

5ouc!er = Dokumen

5oluntary Contribution = "impanan sukarela


22/22

W

orking Capital = (odal ker)a

orking &n Process = Barang dalam prosesorking &n Process &nventory = Persediaan barang dalam proses

ages #$pense = Pemeriksaan dokumen dasar

ages Rate = Biaya upa!

ages And ,a$es "tatement = aporan upa! dan pa)ak

orking Paper For Consolidated Balance "!eet = Neraca la)ur untuk neraca konsolidasi

eig!ted Average = (etode rata-rata terimbang

eig!ted Average (et!od = (etode rata-rata terimbang

orking "!eet = Neraca a)urorking Paper = 1ertas ker)a

rite /'' = Di!apuskan

rite /'' (et!od = (etode peng!apusan

Y

9ield = (etode peng!apusan

9ield 5ariance = Penyimpangan !asil

Z

ero Base Budgeting = Penganggaran atas dasar nol

Istilah - Istilah Akuntansi Dalam Bahasa Inggris

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