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Sabtu, 25 Januari 2014

ISTILAH ISTILAH AKUNTANSI

ISTILAH ISTILAH AKUNTANSI

  1. Kas (cash)
  2. Piutang Usaha (account receiveable)
  3. Persediaan (inventory)
  4. Asuransi dibayar dimuka (prepaid Insurance)
  5. Perlengkapan kantor (office supplies)
  6. PPN masuk (VAT IN)
  7. Tanah (land)
  8. Gedung (building)
  9. Kendaraan (car)
  10. Akumulasi penyusutan gedung (accumulated depr.for.building)
  11. Akumulasi penyusutan kendaraan (accumulated depr.for.car)
  12. Peralatan (Equipment)
  13. Akumulasi penyusutan peralatan (accumulated depr.for.equipment)
  14. Hutang pajak (Tax payable)
  15. Hutang gaji (wages payable)
  16. Hutang usaha (account payable)
  17. Beban yang masih harus dibayar (expanse payable)
  18. PPN keluar (VAT OUT)
  19. Modal saham (capital stock)
  20. Retur penjualan (retured earning)
  21. Deviden (dividend)
  22. Penjualan (sales)
  23. Harga pokok penjualan (COGS)
  24. Beban gaji (wages expanse)
  25. Rumah tangga kantor (office household)
  26. Beban telepon dan listrik (teleph & Electricity Exp)
  27. Beban asuransi (insurance expanse)
  28. Beban piutang tak tertagih (bad dept expanse)
  29. Beban perlengkapan (supplies expanse)
  30. Beban penyusutan gedung (dep. Building expanse)
  31. Beban peny kendaraan (dep. Car expanse)
  32. Beban peny peralatan (dep. Equipment expanse)
  33. Beban lain2 (other expanse)
  1. ACCOUNT = Perkiraan
  2. ACCOUNT RECEIVABLE = Piutang Dagang
  3. ACCOUNT FROM = Bentuk Perkiraan
  4. ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
  5. ACCOUNT PAYABLE = Hutang Lancar
  6. ACCOUNT PAYABLE LEDGER= Buku besar hutang
  7. ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
  8. Account Payable Subsidiary Ledger = Buku tambahan piutang
  9. ACCOUNTANT = Akuntan
  10. ACCOUNTANT FEE EXPENSE = Biaya akuntan
  11. ACCOUNTANT PUBLIC = Akuntan publik
  12. ACCOUNTING = Akuntasi
  13. ACCOUNTING ASSUMPTION = Asumsi akuntansi
  14. ACCOUNTING CYCLE = Sirklus akuntansi
  15. ACCOUNTING DATA = Data akuntansi
  16. ACCOUNTING DEPARTMENT = Departemen akuntansi
  17. ACCOUNTING EQUATION = Persaman akuntansi
  18. ACCOUNTING INCOME = Laba akuntansi
  19. ACCOUNTING INFORMATION = Informasi akuntansi
  20. ACCOUNTING INSTRUCTION = Intruksi akuntansi
  21. ACCOUNTING MANAGEMENT = Manajement akuntansi
  22. ACCOUNTING METHOD = Metode akuntansi
  23. ACCOUNTING PERIOD = Periode akuntansi
  24. ACCOUNTING PRINCIPLE = Akuntansi dasar
  25. ACCOUNTING PROCEDURE = Prosedur akuntansi
  26. ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
  27. ACCOUNTING SYSTEM = Sistem akuntansi
  28. ACCOUNTS INTER COMPANY = Rekening antar perusahan
  29. ACCRUED EXPENSE = Biaya yang akan di bayar
  30. ACCRUED EXPENSE PAYABLE = Beban terhutang
  31. ACCRUED PAYROLL PAYABLE = Utang gaji
  32. ACCRUED INTERS PAYABLE = Bunga terhutang
  33. ACCRUED REVENUE = Pendapatan yang akan diterima
  34. ACCRUED TAX PAYABLE = Hutang pajak
  35. ACCRUED WAGES PAYABLE = Upah terhutang
  36. ACCUMULATED DEPLETION = Akumulasi deplesi
  37. ACCUMULATED DEPRECIATION = Akumulasi penyusutan
  38. ACTUAL AMOUNT = Jumlah sesungguhnya
  39. ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
  40. ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
  41. ACTUAL LIABILITY=Hutang nyata
  42. ACTUAL PRICE= Harga sesungguhnya
  43. ACTUAL QUANTITY = Kwalitas sesungguhnya
  44. ADJUSTED BALANCE = Saldo setelah penyesuaian
  45. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
  46. ADJUSTING ENTRIES = Ayat jurnal penyesuaian
  47. ADDITIONAL COST ( istilahnya ) Biaya tambahan
  48. ADVANCE FROM CUSTOMER = Uang muka langganan
  49. ADVANCE ACCOUNTING = Akuntansi lanjutan
  50. ADVERTISING EXPENSE = Biaya iklan
  51. ADVERSE OPINION = Pendapatan tidak wajar
  52. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
  53. ALLOWANCE METHOD ( artinya ) Metode cadangan
  54. ALLOWANCE ACCOUNT = Perkiraan cadangan
  55. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
  56. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
  57. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
  58. AMORTIZATION = Penyusutan atas harta tak berwujud
  59. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
  60. ANNUAL REPORT ( istilah ) Laporan tahunan
  61. ASSET ( istilah ) Harta
  62. ASSET APPROACH = Pendekatan aktifa
  63. ASSET ACCOUNT = Perkiranan harta
  64. AUDIT FEE = Pendapatan audit
  65. ASSUME = Asumsi
  66. AUDIT EXPENSE = Biaya audit
  67. AUDIT PROGRAMME = Program pemeriksaan
  68. AUDIT PROCESS = Proses pemeriksaan
  69. AUDIT PLANNING = Rencana pereiksaan
  70. AUDITOR ( islilahnya ) Pemerikasa keuangan
  71. AUDITING = Pemeriksaan keuangan
  72. AVERAGE METHOD = Metode rata-rata
  73. BALANCE SHEET ( arti istilahnya ) Neraca
  74. BALANCE PER BANK = Saldo menurut bank
  75. BALANCE PER BOOK = Saldo menurut buku
  76. BALANCE SHEET ACCOUNT = Perkiraan neraca
  77. BALANCE AMOUNT = keseimbangan jumlah
  78. BANK PAYABLE = Hutang bank
  79. BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
  80. BANK RECONCILIATION = Reconsiliasi bank
  81. BANK SERVICE CHARGE = Bedan administrasi bank
  82. BANK STATEMENT = Rekening koran
  83. BIN CARD ( artinya ) Kartu gudang
  84. BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
  85. BEGINNING BALANCE = Saldo awal
  86. BETTERMENT = Perbaikan
  87. BOOK VALUE = Nilai buku
  88. BOOK VALUE OF ASSET = Nilai buku aktifa
  89. BOOK VALUE PER SHARE = Nilai buku per saham
  90. BRANCH ( istilah akuntansi ) Cabang
  91. BRANCH MERCHANDISE = Barang dagangan cabang
  92. BRANCH PROFIT = Keuntungan cabang
  93. BREAK EVENT = Pulang pokok
  94. BREAK EVEN PIONT = Titik pulang pokok
  95. BREAK EVEN SALES = Penjualan pulang pokok
  96. BUDGET ( arti istilahnya ) Anggaran
  97. BUDGET VARIANCE = Selisih anggaran
  98. 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

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