DAFTAR ISTILAH-ISTILAH AKUNTANSI

Inggris - IndonesiaA                       

Account               =             Akun Rekening

Account form    =             Bentuk akun

Account no         =             Nomor akun

Accountting        =             Akuntansi

Accountting concept      =             Konsep Akuntasi

Accountting equation    =             Persamaan akuntasi

Accountting framework                =             Rerangka acuan akuntansi

Accountting principles   =             Prinsip-prinsip akuntans

Accountting information               =             Informasi akuntansi

Accountting period         =             Periode akuntasi

Accountting policy           =             Kebijakan akuntansi

Accountting process       =             Proses akuntasi

Accountting records       =             Catatan akuntansi

Accountting standard     =             Standar akuntansi

Accountting cycle             =             Siklus akuntansi

Accountting system        =             Sistem akuntansi

Account payable              =             Utang usaha

Account receivable         =             Piutang usaha

Accrual basis      =             Dasar akrual

Accumulated depreciation           =             Akumulasi deprisiasi

Adjusting entry                 =             Jurnal penyesuaian

Advertising expense      =             Beban iklan

Assets   =             Asset ( harta)

Auditing               =             Pemeriksaan akuntansi

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B                            

Bad debt expense           =             Beban piutang ragu-ragu

Balance                =             Saldo

Balance sheet    =             Neraca

Bank Reconciliation         =             Rekonsilaiasi bank

Bank statement                =             Laporan bank

Bonds payable =             Utang obligasi

Book value          =             Nilai buku

Building                =             Bangunan

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C                            

Capital =             Modal

Capital expenditure        =             Pengeluaran modal

Cash      =             Kas

Cash dividend    =             Dividen kas

Cash in bank       =             Kas di bank

Cash flow            =             Arus kas

Cash overdraft =             Kas negative

Cash sales           =             Penjualan tunai

Cash payment journal    =             Jurnal pengeluaran kas

Cash receipt journal        =             Jurnal penerimaan kas

Cash short and over        =             Beda kas/selisih kas

Chart of account               =             Bagan akunt (perkiraan)

Closing journal entry      =             Ayat jurnal penutup

Comission earned            =             Pendapatan komisi

Corporation        =             Korporasi (perseroan)

Cost       =             Kos

Cost accounting                =             Akuntansi biaya

Credit sale           =             Penjualan kredit

Current asset     =             Aset (harta) lancer

Current liability                 =             Utang lancer

Current ratio      =             Rasio lancer

Customer            =             Pelanggan

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D                            

Date      =             Tanggal

Declining balance method            =             Metode depresiasi saldo menurun

Debit     =             Debit

Deposit in transit              =             Setoran dalam perjalanan

Depreciation expense   =             Beban depresi

Direct write-off method               =             Metode penghapusan langsung

Drawing               =             Pengambilan oleh pemilik (prive)

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E                             

Earning                 =             Pendapatan

Earning per share             =             Laba perlembar saham

Economic entity                =             entitas ekonomi

Economic life     =             usia ekonomis

Expense               =             beban

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F                             

Fair market value             =             nilai pasar wajar

FASB      =             financial accounting standard board

FIFO (first in first out )    =             masuk pertama keluar pertama

Financial statement        =             laporan keuangan

Fixed asset         =             asset ( harta) tetap

Freight-in            =             beban angkut pembelian

Freight- out        =             beban angkut penjualan

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G                            

Gain on sale land              =             Laba dari penjualan tanah

Gain on sale investment               =             laba dari penjualan investasi

General journal                =             jurnal umum

General ledger =             buku besar umum

Going concern concept                 =             konsep keseimbangan

General marketing expense       =             Beban umum pemasaran

General administrative expense               =             Beban umum administrasi

Gross profit        =             laba kotor

Gross profit method       =             metode laba kotor

Gross sales         =             penjualan kotor

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H                            

Hidden Reserves              =             Cadangan rahasia

Historical cost Accounting             =             Harga perolehan historis

Historical cost    =             biaya historis

Horizon Analyst                =             Analisa mendatar

Human Resource Accounting      =             Akuntansi sumber daya manusia

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I                              

Income statement          =             laporan laba rugi

Income tax         =             pajak penghasilam

Income tax payable        =             utang pajak penghasilan

Idle cash              =             kas yang menganggur

Insurance expense         =             beban asuransi

Intangible fixed asset     =             asset tetap tidak terwujud

Interest bearing notes   =             wesel berbunga

Interest income                =             pendapatan bunga

Internal control                 =             pengendalian internal

Inventory            =             persediaan

Investment        =             investasi

Investment in board       =             investasi dalam obligasi

Investment in stocks      =             investasi dalam saham

Invoice                 =             Faktur

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J                             

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

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L                             

Land      =             Tanah

Ledger =             Buku besar

LIFO (Last In First Out)   =             Masuk Terakhir Keluar Pertama

Liability                 =             Kewajiban/utang

Long term debt                 =             Utang jangka panjang

Loss on sale equipment                =             Rugi dari penjualan peralatan

Lower cost or market     =             Nilai terendah antara kos atau nilai pasar

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M                           

Monetery unit =             Unit moneter

Mortgage payable           =             Utang hipotek

Machinery          =             Mesin

Market value     =             Nilai pasar

Marketable security       =             Surat berharga

Merchandise inventory                 =             persedian barang dagangan

Miscellaneous expense                =             beban lain- lain

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N                            

Net income        =             laba bersih

Notes payable   =             utang wesel

Notes receivable              =             piutang wesel

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O                            

Office supplies expense               =             beban perlengkapan kantor

Office equaipment          =             pendapatan operasi

Office fixture     =             perabot kantor

Office salaries expense                 =             beban gaji bagian kantor

Operating income            =             pendapatan operasi

Opportunity cost              =             beban kesempatan

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P                            

Paid in capital     =             penyetoran modal

Partnership        =             persekutuan

Periodic system                =             sistem periodic

Perpetual sytem              =             sistem perpetual

Prepaid rent       =             sewa dibayar dimuka

Prepaid insurance            =             asuransi dibayar dimuka

Petty cash           =             kas kecil

Posting                 =             pemindahan jural ke buku besar

Post-closing trial balance              =             neraca saldo setelah jurnal penutup

Preferred stock                =             saham preferen

Present value    =             nilai sekarang

Prior period adjustment               =             penyesuaian tahun sebelumnya

Private accoumtant         =             Akuntan non public

Property divedend          =             dividen property

Public accountant            =             akuntan publik

Proprietorship   =             perusahan berbentuk perorangan

Purchase             =             Pembelian

Purchase discount           =             Diskon pembelian

Purchase return               =             Retur pembelian

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Q                             Pendapat wajar tanpa syarat

Qualified Opinion             =            

Quick Ratio         =             Ratio aktiva tunai

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R                            

Ratio      =             Rasio

Ratio analysis     =             Analisis rasio

Raw material inventory                 =             Persediaan bahan baku

Rent expense    =             Beban sewa

Rent income      =             Pendapatan sewa

Repair expense                =             Beban reparasi

Restricted cash                 =             Kas dibatasi untuk penggunaan tertentu

Retained earning             =             Laba ditahan

Retail method   =             Metoderetail dalam penilaian persediaan

Revenue              =             Pendapatan

Reversing entry                =             Jurnal pembalik

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S                             

Salary expense                 =             Beban gaji

Salary payable   =             Utang gaji

Sales      =             Penjualan

Sales discount   =             Diskon penjualan

Sales expense   =             Beban penjualan

Sales journal      =             Jurnal penjualan

Sales return        =             Retur penjualan

Sales salary         =             Gaji bagian penjualan

Salvage/residual value   =             Nilai sisa

Selling expense                =             Beban penjualan

Serial bonds       =             Obligasi berseri

Share/stock        =             Saham

Sinking funds     =             Dana pelunasan

Single step income statements =             Laporan laba rugi langkah tunggal

Social accounting              =             Akuntansi social

Span of control                 =             Rentang pengawasan

Standard cost    =             Biaya standar

Stock dividend =             Dividen berupa saham

Stock exchange                =             Pasar modal

Stock holder       =             Pemegang saham

Stock holder equity         =             Ekuitas pemegang saham

Stock opname   =             Pemeriksaan persediaan

Stock split            =             Pemecahan saham

Stock subscription           =             Pemesanan saham

Store equipment             =             Peralatan toko

Store supplies expense                 =             Beban perlengkapan toko

Straight line method       =             Metode garis lurus

Subscribed capital stock                =             Saham yang dipesan

Subscribtion receivable                 =             Piutang pemesanan saham

Subsidiary ledger             =             Buku besar pembantu

Sum of the year digits    =             Metode depresiasi jumlah angka tahunan

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T                             

T-account            =             Akun bentuk T

Tangible fixed asset        =             Aset tetap berwujud

Taxes    =             Pajak

Tax payable        =             Utang pajak

Telephone expense       =             Beban telepon

Term of trade    =             Syarat perdagangan

Time value of money     =             Nilai waktu uang

Transportation-in             =             Biaya angkut pembelian

Transportation-out         =             Biaya angkut penjualan

Treasury stock   =             Saham perbendaharaan

Trial balance       =             Neraca saldo

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U                            

Unit of activity method                 =             Metode unit aktivitas

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

Unqualied Opinion          =             Pendapatan Wajar

Unvoidable Cost               =             Biaya yang terhindarkan

Useful Life          =             Masa Pengunaan

Utility expense                 =             Beban penunjang

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V                            

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

Verability             =             Daya uji

Vertical Analysist              =             Analisa Vertical

Volume Variance             =             Penyimpangan dalam isi

Voucher               =             Dokumen pembayaran

Voucher payable              =             Utang voucher

Voucher Register             =             Pemeriksaan dokumen dasar

Vouching             =             Biaya upah

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W                           

Wages =             Upah

Wages payable                 =             Utang upah

Work in process inventory           =             Persediaan barang dalam proses

Work sheet        =             Kertas kerja

Working capital                 =             Modal kerja

Window dressing             =             Menampilkan agar kelihatan lebih bagus

Writing off acount receivable     =             Penghapusan piutang usaha

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Y                              Metode penghapusan

Yield      =            

Yield Variance    =             Penyimpangan hasil

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Z                             

Zero Base Budgeting      =             Penganggaran atas dasar nol