Minggu, 06 Mei 2018

Istilah Akuntansi Dalam Bahasa Inggris

Berikut beberapa istilah Akuntansi dalam bahasa Inggris beserta dengan artinya :
Management Accounting = Akuntansi Manajemen
Management Advisory Service = pelayanan konsultasi perusahaan
Management audit = pengaturan pemeriksaan
Management by exception = managemen dengan pengecualian
Manufacturer = pabrikan
Manufacturing company = perusahaan pabrikan
Manufacturing cost = biaya pabrikasi
Manufacturing overhead = overhead pabrik
Markdown cancellation = pembatalan penurunan harga
Market rate = harga pasar
Market value = nilai pasar
Market value at split off = harga pasar pada titik pisah
Market value of rights = harga pasar hak beli saham
Market value of stock ex right = harga pasar saham tanpa hak beli saham
Marketable securities = surat berharga
Marketing = pemasaran
Marketing Department = departemen pemasaran
Marketing expense = beban pemasaran
Markup cancellation = pembatalan kenaikan harga
Matching cost with revenue = pencocokan biaya dengan pendapatan
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 price variance = selisih harga pemakaian bahan
Material yield variance = selisih hasil bahan
Material requisition = permintaan bahan baku
Medical expense = beban pengobatan
Merchandise inventory = persediaan barang dagangan
Merchandise inventory turnover = perputaran persediaan barang dagangan
Merchandise shipment on consigment = pengiriman barang konsinyasi
Merchandise company = perusahaan dagang
Mixed account = rekening campuran
Mixed opinion = pendapat campuran
Mortgage bond = obligasi hipotik
Mortgage payable = hutang hipotik
Moving average = rata-rata bergerak
National association of accounting = asosiasi akuntansi nasional
Natural business year = tahun bisnis alami
Negative assurance = jaminan negatif
Net asset = harta bersih, aktiva bersih
Net earning = pendapatan bersih
Net income = keuntungan bersih
Net income after tax = keuntungan bersih setelah pajak
Net loss = kerugian bersih
Net profit = laba bersih
Net purchase = pembelian bersih
Net realizable value = nilai bersih yang dapat direalisasikan
Net sales = penjualan bersih
Net worth = kekayaan bersih
Nominal account = perkiraan nominal
Nominal value = nilai tercantum, nilai nominal
Normal balance = saldo normal
Not sufficient fund = dana tidak mencukupi
Note payable = wesel bayar
Note receivable = wesel tagih
Note of financial statement = catatan atas laporan keuangan
Notice of employment = surat perjanjian kerja
Observation of inventory = pengamatan persediaan
Observation of inventory taking = pengamatan perhitungan persediaan
Occupancy cost = biaya pendiaman atau penetapan
Office equipment = peralatan kantor
Office salaries expense = beban gaji kantor
Office supplies = perlengkapan kantor
Office supplies expense = beban perlengkapan kantor
One time voucher procedure = prosedur pembuatan voucher sekaligus
One write system = sistem sekali tulis
Open item statement = surat pernyataan elemen-elemen terbuka
Operating assets = aktiva atau modal kegiatan
Operating expense = beban usaha
Operating sales budget = anggaran operasional penjualan
Operating transaction = transaksi operasional
Opinion = pendapat
Opportunity cost = biaya kesempatan
Ordering cost = biaya pesanan
Ordinary repair = perbaikan luar biasa, reparasi luar biasa
Organization chart = bagan organisasi, struktur organisasi
Other general expense = beban umum lainnya
Other long term liabilities = hutang jangka panjang lainnya
Out of pocket cost = biaya kantong sendiri
Out tax = pajak keluaran
Outlay = pengeluarab
Outstanding check = cek yang beredar
Outstanding stock = saham yang beredar
Over time = lembur
Over all cost of capital = biaya penggunaan modal
Over applied factory overhead = kelebihan penggunaan overhead pabrik
Over draft = kelebihan penarikan
Over stated = dicatat terlalu tinggi
Owners equity = modal pemilik
Ownership right = hak pemilik perusahaan
Partner in charge = partner utama
Partnership = persekutuan

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