Senin, 21 Mei 2018

Kamus Istilah Akuntansi Dalam Bahasa Inggris

Berikut beberapa kosa kata istilah Akuntansi dalam bahasa Inggris beserta dengan artinya :
Payable = hutang
Payable to defaulting share holder = hutang kepada pemegang saham
Payment = pembayaran
Percentage depletion = persentase deplesi
Preffered stock holder = pemegang saham istimewa
Performance report = laporan pelaksanaan
Premium = agio
Premium of preffered stock = agio saham preferen
Premium on bonds payable = agio obligasi
Premium on stock = agio saham
Prepaid advertising = iklan dibayar dimuka
Prepaid expense = biaya dibayar dimuka
Prepaid insurance = asuransi dibayar dimuka
Prepaid Insurance = asuransi dibayar dimuka
Prepaid transportation = sewa transportasi dibayar dimuka
Prepayment = pembayaran dimuka
Price index = indeks harga
Primary working capital = modal kerja primer
Process cost = biaya proses
Profesional fees = pendapatan profesional
Profit = laba
Pro forma = proyeksi
Progress billing to customer = harga kontrak yang difakturkan
Property = kekayaan
Property tax = pajak kekayaan
Purchase = pembelian
Purchase discount = potongan pembelian
Purchase invoice = faktur pembelian
Purchase journal = buku harian pembelian
Purchase method = metode pembelian
Purchase order = pesanan pembelian
Purchase requisition = permintaan pembelian
Qualified opinion = pendapat wajar tanpa pengecualian, pendapat wajar tanpa syarat
Quick ratio = ratio aktiva tunai
R & D Cost = biaya riset dan pengembangan
Rate of return = tingkat pengembalian
Rate of return on net worth = tingkat pengembalian modal sendiri
Ratio analysis = analisa rasio
Ratio of plant to asset to long term liability = perbandingan harga tetap dengan hutang jangka panjang 
Raw material = bahan mentah
Raw material inventory = persediaan bahan mentah
Raw material price variance = penyimpangan harga bahan mentah
Realized gross profit on installment sales = realisasi laba kotor
Re arrangement = penyusunan kembali
Receivable = piutang
Receivable collection budget = budget pengumpulan piutang
Receivable turn over = perputaran piutang
Receivable write off = penghapusan piutang
Receiving account = perkiraan penerimaan barang
Reciprocal account = perkiraan berlawanan
Recovable from insurance companies = piutang kepada asuransi
Redemption of bond = penghentian obligasi
Redemption value = nilai penarikan
Reference = petunjuk
Registered bonds = obligasi terdaftar
Related party transaction = transaksi dengan pihak yang mempunyai hubungan istimewa
Safety stock = persediaan bersih
Safe harbor rule = peraturan perlindungan
Salaries allowance = tunjangan gaji
Salaries expense = beban gaji
Sale on account = penjualan kredit
Sales = penjualan
Sales budget = anggaran penjualan
Sales discount = potongan penjualan
Sales invoice = faktur penjualan
Sales journal = buku harian penjualan
Sales mix variance = selisih komposisi
Sales order = order penjualan
Sales return = retur penjualan
Sales salaries expense = biaya gaji bagian penjualan
Sales salaries payable = hutan gaji bagian penjualan
Sales tax = pajak penjualan
Salvage value = nilai sisa
Sample risk = resiko penarikan contoh
Schedule of account payable = daftar hutang
Schedule of account receivable = daftar piutang
Schedule of factory overhead = daftar overhead pabrik
Scrap value = nilai barang sisa
Seasonal working capital = modal kerja musiman
Secured bond = obligasi yang dijamin
Selling expense = biaya penjualan
Semifixed cost = biaya semi tetap
Separable cost = biaya tambahan
Separation report = laporan pemberhentian
Service firm = perusahaan jasa
Set up cost = biaya pesanan
Share holder = pemegang saham
Shipment on installment sales = pengiriman barang cicilan 
Short form report = laporan akuntansi bentuk pendek
Shut down point = titik penutupan  usaha
Significant = penting, cukup berarti
Simple average of cost = metode rata-rata sederhana
Single bookkeeping = tata buku tunggal
Single entry system = sistim pembukuan tunggal
Single step = langkah tunggal
Sinking fund = dana pelunasan, dana pembayaran
Slush fund = dana taktis
Social benefit = manfaat sosial
Sole proprietorship = perusahaan perseorangan
Sound value = nilai sehat
T account = perkiraan bentuk T
Tangible asset = harta berwujud
Tangible fixed asset = aktiva tetap berwujud
Tax accounting = akuntansi perpajakan
Tax deduction = pengurangan pajak
Tax invoice = faktur pajak
Tax return statement = surat pemberitahuan pajak
Taxable firm = pengusaha kena pajak
Taxable income = pendapatan kena pajak
Taxes expense = beban pajak
Taxes holiday = pembebasan pajak
Taxes payable = hutang pajak
Tax rate = tarif pajak
Tax return = pengembalian pajak
Temporary investment = investasi sementara
Temporary proprietorship = perkiraan pemilikan sementara
Tender offer = penawaran dagang
Term compliance = uji ketaatan
The old & new balance proof = pengecekan saldo awal dan akhir
Theoritical capacity = kapasitas secara teoritis
Three variance method = metode tiga penyimpangan
Tickmarks = tanda pemeriksaan
Time value of money = nilai waktu dari uang
Timing difference = perbedaan waktu
To compare = membandingkan
To trace = menelusuri
Total asset turn over = perputaran total harta
Total asset to debts ratio = rasio harta terhadap hutang
Tracks = taksiran
Trade discount = potongan perdagangan
Trade in = transaksi tukar tambah
Trade mark = merk dagang
Travelling expense = beban perjalanan
Treasurer = pejabat keuangan
Treasury bill = surat hutang jangka panjang
Treasury department = departemen keuangan
Trend analysis = analisa perkembangan dari waktu ke waktu
Trial balance = neraca saldo
Trouble debt restructuring = penataan kembali hutang yang macet
Trust fund = dana perwakilan
Turn over = perputaran
Two bin system = sistem dua bin
Two column account = perkiraan dua kolom
Two column journal = jurnal dua kolom
Two variance methode = metode dua penyimpangan
Unadjusted trial balance = neraca percobaan yang belum disesuaikan
Unearned income = sewa diterima dimuka
Uncertainties = ketidak pastian
Uncollectible account receivable = beban penghapusan piutang
Under applied overhead = overhead yang dibebankan terlalu rendah
Unearned revenue = pendapatan diterima dimuka
Unemploymet tax = pajak pengurangan
Unexpired = belum kadaluwarsa
Unfavorable variance = selisih merugikan
Uniformity = keseragaman
Unissued capital stock = modal saham yang belum beredar
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 per unit
Unit still in process = unit dalam proses
Unlimited liabilities = kewajiban tak terbatas
Unqualified opinion = pendapat wajar
Unavoidable cost = biaya yang dihindarkan
Useful life = masa penggunaan
Valuation account = perkiraan penilaian
Value = nilai
Value added = nilai tambah
Value added tax = pajak pertambahan nilai
Value in use = nilai pengurangan
Variable cost = biaya variabel
Variable cost ratio = rasio biaya variabel
Variable efficiency variance = penyimpangan efisiensi biaya variabel
Variance analyst = analisa selisih
Variance analysist report = laporan analisa penyimpangan
Varability = daya uji
Vertical analysist = analisa vertikal
Volume variance = penyimpangan dalam isi
Vouching = pemeriksaan dokumen dasar
Voucher register = daftar dokumen
Voucher = dokumen
Voluntary contribution = simpanan sukarela
Working capital = modal kerja
Working in process = barang dalam proses
Working in process inventory = persediaan barang dalam proses
Wages expense = beban upah
Wages rate = tarif upah
Wages and tax statement = laporan upah dan pajak
Working paper for consolidated balance sheet = neraca lajur untuk neraca konsolidasi
Weighted average = rata-rata tertimbang
Weighted average methode = metode rata-rata tertimbang
Working sheet = neraca lajur
Working paper = kertas kerja
Write off = dihapuskan
Write off method = metode penghapusan
Yield variance = penyimpangan hasil
Zero base budgeting = penganggaran atas dasar nol

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