Ayudwie's Blog











{October 13, 2011}   Daftar Istilah-istilah Akuntansi dan artinya

 

  • Kas (cash)
  • Piutang Usaha (account receiveable)
  • Persediaan (inventory)
  • Asuransi dibayar dimuka (prepaid Insurance)
  • Perlengkapan kantor (office supplies)
  • PPN masuk (VAT IN)
  • Tanah (land)
  • Gedung (building)
  • Kendaraan (car)
  • Akumulasi penyusutan gedung (accumulated depr.for.building)
  • Akumulasi penyusutan kendaraan (accumulated depr.for.car)
  • Peralatan (Equipment)
  • Akumulasi penyusutan peralatan (accumulated depr.for.equipment)
  • Hutang pajak (Tax payable)
  • Hutang gaji (wages payable)
  • Hutang usaha (account payable)
  • Beban yang masih harus dibayar (expanse payable)
  • PPN keluar (VAT OUT)
  • Modal saham (capital stock)
  • Retur penjualan (retured earning)
  • Deviden (dividend)
  • Penjualan (sales)
  • Harga pokok penjualan (COGS)
  • Beban gaji (wages expanse)
  • Rumah tangga kantor (office household)
  • Beban telepon dan listrik (teleph & Electricity Exp)
  • Beban asuransi (insurance expanse)
  • Beban piutang tak tertagih (bad dept expanse)
  • Beban perlengkapan (supplies expanse)
  • Beban penyusutan gedung (dep. Building expanse)
  • Beban peny kendaraan (dep. Car expanse)
  • Beban peny peralatan (dep. Equipment expanse)
  • Beban lain2 (other expanse)
  • BALANCE SHEET ( arti istilahnya ) 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 ( artinya ) 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 ( istilah akuntansi ) 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 ( arti istilahnya ) 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 ( istilahnya ) Gedung
  • BUSINESS ENTITY = Kesatuan usaha
  • Machine = Mesin
  • Maintenance Cost = Biaya pemeliharana
  • Maintenance Departement Butget = 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
  • ACTUAL AMOUNT = Jumlah sesungguhnya
  • ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
  • ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
  • ACTUAL LIABILITY=Hutang nyata
  • ACTUAL PRICE= Harga sesungguhnya
  • ACTUAL QUANTITY = Kwalitas 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 ( artinya ) 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 ( istilah ) Laporan tahunan
  • ASSET ( istilah ) 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 ( islilahnya ) Pemerikasa keuangan
  • AUDITING = Pemeriksaan keuangan
  • AVERAGE METHOD = Metode rata-rata
  • ACCOUNT = Perkiraan
  • ACCOUNT RECEIVABLE = Piutang Dagang
  • ACCOUNT FROM = 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

 

 

About these ads


Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

et cetera
Follow

Get every new post delivered to your Inbox.

%d bloggers like this: