TautanDAFTAR ISTILAH-ISTILAH AKUNTANSI

DAFTAR ISTILAH-ISTILAH AKUNTANSI beserta definisi/pengertiannya. Daftar ini disusun berdasarkan daftar istilah akuntansi bahasa Inggris ke bahasa Indonesia mengingat banyaknya istilah tersebut berasal dari atau istilah akuntansi dalam bahasa Inggris. Penerapannya di Indonesia perlu melihat definisi dan pengertiannya. DAFTAR ISTILAH-ISTILAH AKUNTANSI Inggris - Indonesia A 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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) ---------------------------------- E Earning = Pendapatan Earning per share = Laba perlembar saham Economic entity = entitas ekonomi Economic life = usia ekonomis Expense = beban ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- N Net income = laba bersih Notes payable = utang wesel Notes receivable = piutang wesel ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- Q Pendapat wajar tanpa syarat Qualified Opinion = Quick Ratio = Ratio aktiva tunai ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- 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 ---------------------------------- Y Metode penghapusan Yield = Yield Variance = Penyimpangan hasil ---------------------------------- Z Zero Base Budgeting = Penganggaran atas dasar nol Jika daftar istilah akuntansi ini lebih dilengkapi lagi, maka dapat dibuat menjadi sebuah Kamus Istilah Akuntansi yang sagat membantu pelajar dan mahasiswa dalam belajar akuntansi serta bagi pengajar untuk bahan ajarannya. Apalagi jika menemukan kasus-kasus akuntansi yang harus diselesaikan yang kadang biasanya terkendala dengan istilah-istilah akuntansi yang dianggap sangat "ribet" bagi sebagai pelajar maupun pengajar. Semoga daftar istilah akuntansi ini dapat bermanfaat.

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