Berikut kami sajikan istilah – istilah lengkap di akuntansi pada bagian ke-2 yang akan kami bagi kedalam 6 bagian.
- Istilah-Istilah Lengkap Akuntansi Bagian 1
- Istilah-Istilah Lengkap Akuntansi Bagian 2
- Istilah-Istilah Lengkap Akuntansi Bagian 3
- Istilah-Istilah Lengkap Akuntansi Bagian 4
- Istilah-Istilah Lengkap Akuntansi Bagian 5
- Istilah-Istilah Lengkap Akuntansi Bagian 6
Istilah-Istilah Lengkap Akuntansi
abjad – C
- CAPITAL ( info intilah ) Modal
- CAPITAL STATEMENT = Laporan perubahan modal
- CAPITAL STOCK = Modal saham
- CASH = Kas
- CASH BUDGET = Anggaran kas
- CASH COUNT = Perhitungan kas
- CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
- CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
- CASH FLOW ( info intilahnya ) Alur kas
- CASH FLOW CYCLE = Siklus alur kas
- CASH IN BANK = Kas dalam bank/kas di bank
- CASH ON HAND = Kas di tangan
- CASH IN TRANSIT = Kas dalam perjalanan
- CASH PAYMENT JOURNAL = Buku kas pengeluaran
- CASH RECEIPT JOURNAL = Buku kas penerimaan
- CASH SALES = Penjualan tunai
- CLOSING ENTRIES = Ayat jurnal penutup
- COST = Biaya
- COST ACCOUNTING = Akuntansi biaya
- COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
- COST OF GOODS MANUFACTURED = Harga pokok produksi
- COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)
- CURRENCY = Mata uang
- CURRENCY ASSET = Harta lancar
- CURRENCY LIABILITIES = Hutang jangka pendek
abjad – D
- DEBIT NOTE = Nota debet
- DEBIT BALANCE = saldo debet
- DEDUCTION = Pengurangan
- DEFECTIVE GOODS = Produk rusak
- DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
- DELIVERY EXPENSE = Biaya pengankutan
- DEPOSIT SLIP = Bukti setoran
- DEPRECIATION = Penyusutan
- DEPRECIATION EXPENSE = Biaya penusutan
- DETERMINING DEPRECIATION = Penetapan penyusutan
- DIRECT COSTING = Penetapan biaya langsung
- DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung
- DIRECT EXPENSE = Biaya langsung
- DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
- DIRECT TAXES = Pajak langsung
- DIRECT WRITE OFF = Penghapusan langsung
- DISCOUNT = Potngan ( harga )
- DISSOLUTION = Pembubaran
- DIVIDEND STOCK = Deviden saham
- DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
- DRAFT ( info ) = Wesel
- DUE DATE = Tanggal jatuh tempo
abjad – E
- EARNED = Pendapatan
- EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
- EARNING AFTER TAX = Pendapatan sesudah pajak
- ECONOMIC LIFE = Umur ekomoni
- ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
- EMERGENCY WORKING CAPITAL = Modal kerja darurat
- EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
- END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
- ENDING BALANCE = Saldo akhir
- ENDING INVENTORY = Persediaan akhir
- ENTERTAIMENT EXPENSE = Biaya entertain
- ENTRY = Ayat
- EQUIPMENT = Peralatan
- EQUITIES = Kekayaan
- EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
- ESTIMATE VALUE = Nilai taksir
- ESTIMATED GROSS PROVIT = Taksiran laba kotor
- EVIDENCE = Bukti-bukti
- EXCEPT = Pengecualian
- EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
- EXCESS VALUE = Nilai lebih
- EXCHANGE RATE = Nilai tukar
- EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
- EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
- EXPIRED = Kadarluasa
- EXPENSE = Biaya
- EXTERNAL AUDIT = Pemeriksaan ekternal
- EXTRA ORDINARY GAIN = pembelajan yang luar biasa
- EXTRA ORDINARY LOSS = Kerugian yang luar biasa
- EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
- EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
abjad – F
- Fiscal Year = Tahun pajak
- Fixed asset subsidiary ledge = Buku tambahan harta tetap
- Fixed asset turnover = Perputaran harta tetap
- Fixed capital asset = Modal kerja tetap
- Fixed cast = Biaya tetap
- Fixed efficency variance = Penyimpangan effisiensi yang tetap
- Fixed factory overhead = Overhead pabrik yang tetap
- Flexible budget = Anggaran yang berubah-ubah
- Floor = Batasan bawah
- Flow of cost = Aliran biaya
- Flow of document = Peredaran dokumen
- Flow of funds = Aliran dana
- Flow of work = Peredaran kerja
- Flowchart = Daftar aliran
- Fluctualing method = Metode fluktuasi
- Fluctuating fund = Dana berubah-ubah
- Foot note = Catatan kaki
- Forecast balance sheet = Ramalan neraca
- Forecast income statement = Taksiran rugi laba
- Form = Formulir
- Four collumn ccount = Jurnal empat kolom
- Fraud = kecurangan
- Freight in = Ongkos angkut pembelian
- Freight on material purchasas = Beban angkut pembelian bahan
- Freight out = Ongkos angkut penjualan
- Funds = Dana
- Funds statement = Laporan sumber dan pengunan dana
- Furniture & fixture = Peralatan
- Fusion = Penggabungan
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