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Thursday, December 13, 2012

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

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