Kosakata yang berhubungan dengan
dunia akuntansi :
A :
Account = Akun
Rekening
Account
Form =
Bentuk akun
Account
no = Nomor akun
Accounting =
Akuntansi
Accounting
concept = Konsep Akuntansi
Accounting
equation = Persamaan
akuntansi
Accounting
framework = Kerangka acuan
akuntansi
Accounting
principles = Prinsip –
prinsip akuntansi
Accounting
period = Periode
akuntansi
Accounting
policy = Kebijakan
akuntansi
Accounting
process = Proses
akuntansi
Accounting
records = Catatan akuntansi
Accounting
standard = Standar
akuntansi
Accounting
cycle = Siklus
akuntansi
Accounting
system = Sistem
akuntansi
Account
payable = Utang
usaha
Account
receivable = Piutang
usaha
Accrual
basis = Dasar
akrual
Accumulated
depreciation = Akumulasi depresiasi
Adjusting
entry = Jurnal
penyesuaian
Advertising
expense = Beban iklan
Assets = Aset (
harta )
Auditing =
Pemeriksaan akuntansi
B :
Bad debt
expense = Beban
piutang ragu-ragu
Balance = Saldo
Balance
sheet =
Neraca
Bank
Reconciliation =
Rekonsiliasi 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 sort
and over = Beda kas / selisih
kas
Chart of
account = Bagan akuntansi ( perkiraan )
Closing
journal entry = Ayat jurnal
penutup
Comission
earned = Pendapatan komisi
Corporation = Korporasi ( perseroan )
Cost = Biaya
Cost accounting = Akuntansi biaya
Credit
sale = Penjualan
kredit
Current
asset = Harta lancar
Current
liability = Utang lancar
Current
ratio = Rasio lancar
Customer = Pelanggan
D :
Date =
Tanggal
Declining
balance method = Metode depresiasi saldo menurun
Debit = Debit
Deposit in
transit = Setoran dalam
perjalanan
Depreciation expense
= Beban depresiasi
Direct
write-off method = Metode penghapusan
langsung
Drawing = Pengambilan
oleh pemilik ( prive )
E :
Earning = Pendapatan
Earning per
share = Laba per lembar 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 ) = metode penilaian
persediaan yang perhitungannya masuk pertama keluar pertama
Financial
statement = Laporan keuangan
Fixed
asset = Aset ( 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
penghasilan
Income tax
payable = Utang pajak
penghasilan
Idle
cash = Kas
yang menganggur
Insurance
expense = Beban asuransi
Intangible
fixed asset = Aset tetap tidak
berwujud
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 stock = Investasi dalam saham
Invoice = Faktur
J :
Job time
ticket = Kartu jam kerja
Joint cost = Biaya gabungan
Joint cost
of capital = Biaya penggunaan 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 / penjualan
Judgment
sample = Sampel pertimbangan
L :
Land = Tanah
Ledger = Buku besar
LIFO ( Last In
First Out ) = Metode penilaian
persediaan dengan menghitung 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 = Persediaan 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
equipment = Pendapatan
operasi
Office
fixture = Perabot
kantor
Office
salaries expense = Beban gaji bagian
kantor
Operating
income = Pendapatan operasi
Opportunity
cost = Biaya kesempatan
P :
Paid in
capital = Penyetoran
modal
Partnership = Persekutuan
Periodic
system = Sistem periodic
Perpetual
system = Sistem perpetual
Prepaid rent = Sewa dibayar dimuka
Prepaid
insurance = Asuransi dibayar
dimuka
Petty
cash = Kas kecil
Posting = Pemindahan jurnal
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
accountant = Akuntan non
public
Property
divedend = Dividen property
Public
accountant = Akuntan public
Proprietorship = Perusahaan berbentuk
perorangan
Purchase = Pembelian
Purchase
discount = Diskon pembelian
Purchase
return = Retur pembelian
Q :
Qualified opinion = Pendapat wajar tanpa syarat
Quick
ratio = Ratio aktiva
tunai
R :
Ratio = Ratio
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 = Metode retail
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
Subsribed
capital stock = Saham yang
dipesan
Subscription
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
per unit
Unit
equivalent = Unit setara
Unit of
output depreciation = Penyusutan dengan jumlah unit 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 = Pendapat wajar
Unvoidable
cost = Biaya yang
terhindarkan
Useful
life = Masa
penggunaan
Utility
expense = Beban penunjang
V :
Variable
cost = Biaya variable
Variable
cost ratio = Rasio biaya variable
Variable
efficiency variance = Penyimpangan efisiensi
biaya variable
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 keliatan bagus
Writing off
account receivable = Penghapusan piutang
usaha
Y :
Yield = Metode
penghapusan
Yield
variance =
Penyimpangan hasil
Z :
Zero base
budgeting = Penganggaran atas
dasar nol
sumber : materikuliahmanajemen1.blogspot.com/2012/12/daftar-istilah-istilah-akuntansi.html?m=1
terima kasih ya.. blog nya sangat membantu
BalasHapus