Isitlah-Istilah Lengkap Akuntansi
07 Agu

Berikut kami sajikan istilah – istilah lengkap di akuntansi pada bagian ke-5 yang akan kami bagi kedalam 6 bagian.

  1. Istilah-Istilah Lengkap Akuntansi Bagian 1
  2. Istilah-Istilah Lengkap Akuntansi Bagian 2
  3. Istilah-Istilah Lengkap Akuntansi Bagian 3
  4. Istilah-Istilah Lengkap Akuntansi Bagian 4
  5. Istilah-Istilah Lengkap Akuntansi Bagian 5
  6. Istilah-Istilah Lengkap Akuntansi Bagian 6

 

Istilah-Istilah Lengkap Akuntansi

Isitlah-Istilah Lengkap Akuntansi (Bagian 2)

Isitlah-Istilah Lengkap Akuntansi (Bagian 5) } photo by Negative Space

 

abjad – N

  • National Association of Accounting = Asosiasi akuntan nasional
  • Natural Bussiness year = Tahun bisnis alami
  • Negative Assurance = Jaminan negatif
  • Net Asset = Aktifa bersih
  • Net earning =Pendapatan bersih
  • Net Income = Keuntungan bersih
  • Net Income After Tax = Keuntungan bersih setelah pajak
  • Net Loss = Kerugian bersih
  • Net Method = Metode Bersih
  • Net Profit = Laba bersih
  • Net Purchase = Pembelian bersih
  • Net Realizable Value = Nilai bersih yang dapat direalisasikan
  • Net Sales = Penjualan bersih
  • Net Worth = Kekayan bersih
  • Nominal Accounts = Perkiraan nominal
  • Nominal Value = Nilai nominal
  • Normal Balance= istilah = 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.

 

abjad – O

  • 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 = Biaya gaji bagian kantor
  • Office Supplies = perlengkapan kantor
  • Office Supplies Expense = Biaya perlengkapan kantor
  • One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
  • One Write System = Sistem sekali tulis
  • Open Item Statement = surat pernyatan elemen-elemen terbuka
  • Operating Assets = Akifa atau modal oprasi
  • Operating Expense = Biaya usaha
  • Operating Sales Budget = Anggaran operasional penjualan
  • Operating Transaction = Transaksi operasional
  • Opinion = Pendapat
  • Opportunity Cost = Biaya kesempataan
  • Ordering Cost = Biaya Pesanan
  • Ordinary Repair = Reperasi luar biasa
  • Organization Chart = Stuktur Ogranisasi
  • Other General Expense = Biaya umum lainya
  • Other Longterm Liabilities = Hutang jangka panjang lainnya
  • Out Of Pocket Cost = Biaya kantong sendiri
  • Out Tax = Pajak keluaran
  • Outlay = Pengeluaran
  • Outstanding check = Cek beredar
  • Out standing Stock = Saham yang beredar
  • Over Time = Lembur
  • Over All Cost Of Capital = Biaya penggunan modal Rata-rata
  • Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik
  • Over draft = Kelebihan penarikan
  • Over Stated = Terlalu tinggi
  • Owners Equity = Modal pemilik
  • Onnership Right = Hak pemilik perusahan.

 

abjad – P

  • Partner in Charge = Partner utama
  • Partnership =Persekutuan
  • Payable = Hutang
  • Payable to Defaulting Sub souder = Hutang kepada pemesanan saham
  • Payment = pembayaran
  • Percentage Depletion = Deplesi persentase
  • Perferred St0ck holder = Pemegang saham istimewa
  • Performence Report = Laporan pelaksanaan
  • Premium =Agio
  • Premium of Prepered Stock = agio Saham preferen
  • Premium on Bonds Payable = Agio olbigasi
  • Premium on stock = Agoi saham
  • Prepaid Advertising = Iklan dibayar dimuka
  • Prepaid expense = Biaya dibayar dimuka
  • Prepaid Insurance = Asuransi dibayar dimuka
  • prepaid Transportation = Transportation sewa dibayar dimuka
  • Prepayment = pembayaran dimuka
  • Price Index = Indek harga
  • Primary working capital = Modal kerja perimer
  • Process Cost = Biaya proses
  • Profssional Fess = pendapatan profesional
  • Profit = laba
  • Proforma = Proyeksi
  • Progress Billing to Costomer = harga kontrak yang difakturkan
  • Property = Kekayan
  • Property Tax = Pajak keayaan
  • Purchase = pembelian
  • Purchase Discount = Potongan pembelian
  • Purchase Invoice = Faktur pembelian
  • Purchase journal = Buku harian pembelian
  • Purchase Method = Metode pembelian
  • Purchase order =Pesanan pembelian
  • Purchase Requistion = Permintaan pembelian

 

abjad – Q

  • Qualified Opinion = Pendapat wajar tanpa syarat
  • Quick Ratio = Ratio aktiva tunai

 

abjad – R

  • R & D Cost = Biaya riset dan pengembangan
  • Rate of Return = Tingkat pengembalian
  • Rate of Return on Net Worth = Rentabilitas modal sendiri
  • Ratio Analysist = analsa ratio
  • Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.
  • Raw Material = Bahan mentah
  • Raw Material Investory = Persedianan bahan mentah
  • Raw Material Price Variance = Penyimpangan harga bahan mentah
  • Realized Gross profit On Installment Sales = Realiasai laba kotor
  • Re Arrangement = penyusunan kembali
  • Receivable = Piutang
  • Receivable Collection Budget =Budget pengumpulan piutang
  • Receivable Trun Over = Perputaran piutang
  • Receivable Write Off = Penghapusan piutang
  • Receiving Account = Laporan penerimaan barang
  • Reciprocal Account = Perkiraan berlawanan
  • Recovable From Insurance Companies = Piutang kepada asuransi
  • Redemption of bound = Penghentian obligasi
  • Redemption value = Nilai penarikan
  • Refference = Petunjuk
  • Registered Bonds = Daftar obligasi
  • Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa
  • Reliability = Dapat dipercaya
  • Rent Earned = Pendapatan sewa
  • Rent Income = Pendapatan sewa
  • Re Odrder Point = Titik pesanan kembali
  • Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan
  • Repeat Audit = Pemeriksaan yang berulang
  • Replacement Cost = Nilai ganti
  • Report = Laporan
  • Report Form = Formulir laporan
  • Report Frorm Balance Sheet = Neraca bentuk laporan
  • Representative Letter Client = Surat pernyatan pelayanan
  • Required Rate of Return = Tingkat pengembalian yang di inginkan
  • Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan
  • Residual Value = Nilai sisa
  • Responsibility Accounting = Akuntansi pertanggung jawaban
  • Responsibility Center = Pusat pertanggung jawaban
  • Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali
  • Restrition of Diveden = Pembatasan deviden
  • Retail Lifo Inventory Method = Metode harga eceran
  • Retail Merchandsing = barang dagangan dijual dengan eceran
  • Retail Method = Metode eceran
  • Retained Earning = Laba yang ditahan
  • Retained Earning Statement = Laporan laba yang ditahan
  • Retirement of Bonds = Penarikan obligasi
  • Return On Invesment = Tingkat pengembalian Investasi
  • Revaluation = Penerikan kembali
  • Revennue = Pendapatan
  • Revenue Center = Pusat penghasi laba
  • Revenue Expenditure = Pengeluaran pendapatan
  • Revenue Recognition = Pengakuan pendapatan
  • Reversing Entries = Ayat jurnal pembalik
  • Riel Material Invetory Turnover = Perputaran persediaan bahan baku.

 

abjad – S

  • Sefety Stock = Persediaan bersih
  • Safe Harbor Rule = Aturan perlindungan
  • Saleries Allowance = Tunjangan gaji
  • Salary Expense = Beban gaji
  • Sale On Account = Penjualan kredit
  • Sales = Penjualan
  • Sales Budget = Anggran penjualan
  • Sales Discount = Potongan penjualan
  • Sales Invoice = Faktur penjualan
  • Sales Journal = Buku harian penjualan
  • Sales Mix Variance = Selesih komposisi
  • Sales order = Order penjualan
  • Sales Return = Retur penjualan
  • Sales Salaries Expense = Biaya gaji bagian penjualan
  • Sale Salaries Payable = Hutang 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 = Perusahan 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 entery System = Sistem Pembukuan tunggal
  • Single step = Langkah tunggal
  • Sinking Fund = Dana pelunasan / dana pembayaran
  • Slush Fund = Dana taktis
  • Social Benefit = Manfaat sosial
  • Sole Proprietorship = Persahan perseorangan
  • Sound Value = Nilai sehat
  • Special Journal = Jurnal khusus
  • Specified Order Of Closing =Metode urutan alokasi yang diatur
  • Spoilage = Produksi cacat
  • Spoiled Goods = Pruduk cacat
  • Standar of Reporting = Norma pelaporan pemeriksaan
  • Statement By Director = Surat pernyatanan langanan
  • Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan
  • Statement Of Changes In Working Capital = Laporan perubahan modal kerja
  • Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi
  • Statement of Finantial Posisition = Laporan posisi keuangan
  • Statement Of Owners Capital = Laporan perubahan modal
  • Statement Of Retained Earning = Laporan laba yang ditahan
  • Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana
  • Step Method = Metode alokasi bertahap
  • Stock Outstanding = Pertukaran saham
  • Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
  • Stock Right = pemegang saham
  • Stock Rigth Outstanding = Rapat pemegang saham
  • Stock Convertion = Dana penarikan saham
  • Stock Holder Meeting = Rapat pemegang saham
  • Stock Subcription = Saham yang dipesan
  • Stock Warrant = Surat hak beli saham
  • Storage Cost = Biaya penyimpanan
  • Store Salaries Expense = Beban gaji toko
  • Straight Line Method = Metode garis lurus
  • Subsidiary ledger = Buku tambah
  • Sunk cost = Biaya tersembunyi
  • Supplementary information S= Penjelasan tambahan
  • Supplies = pelengkapan
  • Supplies Expense = Biaya perlengkapan
  • Surplus = Kelebihan
  • Supporting
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