2. ACTUAL COST = Biaya sesungguhnya
3. ACTUAL FACTORY OVERHEAD=Beban overhead sesungguhnya
4. ACTUAL LIABILITY=Hutang nyata
5. ACTUAL PRICE= Harga sesungguhnya
6. ACTUAL QUANTITY = Kwalitas sesungguhnya
7. ADJUSTED BALANCE = Saldo setelah penyesuaian
8. ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
9. ADJUSTING ENTRIES = Ayat jurnal penyesuaian
10. ADDITIONAL COST ( istilahnya ) Biaya tambahan
11. ADVANCE FROM CUSTOMER = Uang muka langganan
12. ADVANCE ACCOUNTING = Akuntansi lanjutan
13. ADVERTISING EXPENSE = Biaya iklan
14. ADVERSE OPINION = Pendapatan tidak wajar
15. Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
16. ALLOWANCE METHOD ( artinya ) Metode cadangan
17. ALLOWANCE ACCOUNT = Perkiraan cadangan
18. ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
19. ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
20. ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
21. AMORTIZATION = Penyusutan atas harta tak berwujud
22. APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
23. ANNUAL REPORT ( istilah ) Laporan tahunan
24. ASSET ( istilah ) Harta
25. ASSET APPROACH = Pendekatan aktifa
26. ACCOUNT = Perkiraan
27. ACCOUNT RECEIVABLE = Piutang Dagang
28. ACCOUNT FROM = Bentuk Perkiraan
29. ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
30. ACCOUNT PAYABLE = Hutang Lancar
31. ACCOUNT PAYABLE LEDGER= Buku besar hutang
32. ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
33. Account Payable Subsidiary Ledger = Buku tambahan piutang
34. ACCOUNTANT = Akuntan
35. ACCOUNTANT FEE EXPENSE = Biaya akuntan
36. ACCOUNTANT PUBLIC = Akuntan publik
37. ACCOUNTING = Akuntasi
38. ACCOUNTING ASSUMPTION = Asumsi akuntansi
39. ACCOUNTING CYCLE = Sirklus akuntansi
40. ACCOUNTING DATA = Data akuntansi
41. ACCOUNTING DEPARTMENT = Departemen akuntansi
42. ACCOUNTING EQUATION = Persaman akuntansi
43. ACCOUNTING INCOME = Laba akuntansi
44. ACCOUNTING INFORMATION = Informasi akuntansi
45. ACCOUNTING INSTRUCTION = Intruksi akuntansi
46. ACCOUNTING MANAGEMENT = Manajement akuntansi
47. ACCOUNTING METHOD = Metode akuntansi
48. ACCOUNTING PERIOD = Periode akuntansi
49. ACCOUNTING PRINCIPLE = Akuntansi dasar
50. ACCOUNTING PROCEDURE = Prosedur akuntansi
51. ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
52. ACCOUNTING SYSTEM = Sistem akuntansi
53. ACCOUNTS INTER COMPANY = Rekening antar perusahan
54. ACCRUED EXPENSE = Biaya yang akan di bayar
55. ACCRUED EXPENSE PAYABLE = Beban terhutang
56. ACCRUED PAYROLL PAYABLE = Utang gaji
57. ACCRUED INTERS PAYABLE = Bunga terhutang
58. ACCRUED REVENUE = Pendapatan yang akan diterima
59. ACCRUED TAX PAYABLE = Hutang pajak
60. ACCRUED WAGES PAYABLE = Upah terhutang
61. ACCUMULATED DEPLETION = Akumulasi deplesi
62. ACCUMULATED DEPRECIATION = Akumulasi penyusutan
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
99. BUDGET FIXED = Anggaran tetap
100. BUDGET CYCLE = Siklus Anggaran
101. BUDGET BALANCE SHEET = Anggaran neraca
102. BY PRODUCT = Produksi sampingan
103. BUILDING ( istilahnya ) Gedung
104. BUSINESS ENTITY = Kesatuan usaha
105. CAPITAL ( info intilah ) Modal
106. CAPITAL STATEMENT = Laporan perubahan modal
107. CAPITAL STOCK = Modal saham
108. CASH = Kas
109. CASH BUDGET = Anggaran kas
110. CASH COUNT = Perhitungan kas
111. CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
112. CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
113. CASH FLOW ( info intilahnya ) Alur kas
114. CASH FLOW CYCLE = Siklus alur kas
115. CASH IN BANK = Kas dalam bank/kas di bank
116. CASH ON HAND = Kas di tangan
117. CASH IN TRANSIT = Kas dalam perjalanan
118. CASH PAYMENT JOURNAL = Buku kas pengeluaran
119. CASH RECEIPT JOURNAL = Buku kas penerimaan
120. CASH SALES = Penjualan tunai
121. CLOSING ENTRIES = Ayat jurnal penutup
122. COST = Biaya
123. COST ACCOUNTING = Akuntansi biaya
124. COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
125. COST OF GOODS MANUFACTURED = Harga pokok produksi
126. COST OF SOLD = Harga pokok barang yang di jual
127. CURRENCY = Mata uang
128. CURRENCY ASSET = Harta lancar
129. CURRENCY LIABILITIES = Hutang jangka pendek
130. DEBIT NOTE = Nota debet
131. DEBIT BALANCE = saldo debet
132. DEDUCTION = Pengurangan
133. DEFECTIVE GOODS = Produk rusak
134. DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
135. DELIVERY EXPENSE = Biaya pengankutan
136. DEPOSIT SLIP = Bukti setoran
137. DEPRECIATION = Penyusutan
138. DEPRECIATION EXPENSE = Biaya penusutan
139. DETERMINING DEPRECIATION = Penetapan penyusutan
140. DIRECT COSTING = Penetapan biaya langsung
141. DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansungMiring
142. DIRECT EXPENSE = Biaya langsung
143. DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
144. DIRECT TAXES = Pajak langsung
145. DIRECT WRITE OFF = Penghapusan langsung
146. DISCOUNT = Potngan ( harga )
147. DISSOLUTION = Pembubaran
148. DIVIDEND STOCK = Deviden saham
149. DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
150. DRAFT ( info ) = Wesel
151. DUE DATE = Tanggal jatuh tempo
152. EARNED = Pendapatan
153. EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
154. EARNING AFTER TAX = Pendapatan sesudah pajak
155. ECONOMIC LIFE = Umur ekomoni
156. ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
157. EMERGENCY WORKING CAPITAL = Modal kerja darurat
158. EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
159. END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
160. ENDING BALANCE = Saldo akhir
161. ENDING INVENTORY = Persediaan akhir
162. ENTERTAIMENT EXPENSE = Biaya entertain
163. ENTRY = Ayat
164. EQUIPMENT = Peralatan
165. EQUITIES = Kekayaan
166. EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
167. ESTIMATE VALUE = Nilai taksir
168. ESTIMATED GROSS PROVIT = Taksiran laba kotor
169. EVIDENCE = Bukti-bukti
170. EXCEPT = Pengecualian
171. EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
172. EXCESS VALUE = Nilai lebih
173. EXCHANGE RATE = Nilai tukar
174. EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
175. EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
176. EXPIRED = Kadarluasa
177. EXPENSE = Biaya
178. EXTERNAL AUDIT = Pemeriksaan ekternal
179. EXTRA ORDINARY GAIN = pembelajan yang luar biasa
180. EXTRA ORDINARY LOSS = Kerugian yang luar biasa
181. EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
182. EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
183. Fiscal Year = Tahun pajak
184. Fixed asset subsidiary ledge = Buku tambahan harta tetap
185. Fixed asset turnover = Perputaran harta tetap
186. Fixed capital asset = Modal kerja tetap
187. Fixed cast = Biaya tetap
188. Fixed efficency variance = Penyimpangan effisiensi yang tetap
189. Fixed factory overhead = Overhead pabrik yang tetap
190. Flexible budget = Anggaran yang berubah-ubah
191. Floor = Batasan bawah
192. Flow of cost = Aliran biaya
193. Flow of document = Peredaran dokumen
194. Flow of funds = Aliran dana
195. Flow of work = Peredaran kerja
196. Flowchart = Daftar aliran
197. Fluctualing method = Metode fluktuasi
198. Fluctuating fund = Dana berubah-ubah
199. Foot note = Catatan kaki
200. Forecast balance sheet = Ramalan neraca
201. Forecast income statement = Taksiran rugi laba
202. Form = Formulir
203. Four collumn ccount = Jurnal empat kolom
204. Fraud = kecurangan
205. Freight in = Ongkos angkut pembelian
206. Freight on material purchasas = Beban angkut pembelian bahan
207. Freight out = Ongkos angkut penjualan
208. Funds = Dana
209. Funds statement = Laporan sumber dan pengunan dana
210. Furniture & fixture = Peralatan
211. Fusion = Penggabungan
212. General Accounting = Aukuntansi Umum
213. General Ledger = Buku besar
214. General Journal = Jurnal umum
215. General And Administrative Expense = Biaya umum dan administrasi
216. General Examination = Pemeriksaan umum
217. General Assigment = Penegasan umum
218. Government financial = Keuangan penerintah
219. Government accunting = Akuntansi pemerintah
220. Gross loss = Rugi kotor
221. Gross Profit Laba kotor
222. Gross Profit Analysist = Analisa laba kotor
223. Gross provfi metho = Metode laba kotor
224. Gross Profit on sales = Laba kotor atas penjualan
225. Gross Working Capital = modal kerja kotor
226. Group Code = Kode kelompok
227. Go Publik Compony = Perusahan yang menjual saham ke masyarakat
228. Heating and lighting expense = Biaya pemanasan dan penerangan
229. Hidden Reserves = Cadangan rahasia
230. Historical cost Accounting = Harga perolehan historis
231. Historical cost = Biaya Historis
232. Home office = kantor pusat
233. Horizon Analyst = Analisa mendatar
234. Human Resource Accounting = Akuntansi sumber daya manusia
235. Income = laba
236. Income After Tax = Laba sesudah pajak
237. Income From Joint Venture = Laba usaha patungan
238. Income From Operation = Laba usaha
239. Income Sharing Agreement = Persetujuan penbagian laba
240. Income Statement = Laporan rugi laba
241. Income Statement Account = Pendekatan laba rugi
242. Income Summary = iktiar rugi laba
243. Incremental cost = Biaya tambahan
244. Independent Auditor Report = Laporan pemeriksaan bebas
245. Indirect Expense = Biaya tak langsung
246. Indirect Departemental Expense = Biaya departemen tak langung
247. Indirect factory cost = Biaya pabrik tak langsung
248. Indirect Labor = Tenaga kerja tak langsung
249. Inderect Material = Bahan baku tak langsung
250. Indirect Operatiing Expense = Biaya usaha tak langsung
251. Individual Priprietorship = perusahan perorangan
252. Inflation = Inflansi
253. Information = informasi
254. Information System = Sistem informasi
255. Initial Inventory = Persediaan awal
256. Initial Audit = Pemeriksaan awal/pertama kali
257. Input Tax = Pajak masukan
258. Installation Cost = Biaya instalasi atau pemasangan
259. Installment = Angguran atau cicilan
260. Installment Contract Receivable = Piutang penjualan cicilan
261. Installment Method = Metode cicilan
262. Installment Payable = Hutang cicilan
263. Installment Term Debt = Utang jangka menengah
264. Insurance Expense General = Biaya asuransi unum
265. Insurance expense selling = Biaya asuransi penjualan
266. Intagible Asset = Aktiva tak berwujud
267. Intangible Fixed Assets = Aktiva tetap tak berwujud
268. Intercompany Loans = Pinjaman antar perusahan
269. Interest = Bunga
270. Interest Baering Note = Wesel berbunga
271. Interest Expense = Biaya bunga
272. Interest Factor = Faktor bunga
273. Interest Income = Pendapatan bunga
274. Interest ayable = Hutang bunga
275. Interest Receivable = Piutang bunga
276. Interim Statement = Laporan sementara
277. Internal Audit = Pemeriksan Intern
278. Internal Auditor = Pemeriksan internal
279. Internal Control = Pengawasan internal
280. Internal Control Questioary = Pertanyaan pengendalian Intern
281. Internal Finacing = Pembiayan internal
282. Inventory = Persediaan
283. Inventory of Material = Persediaan Bahan Mentah
284. Inventory Trun Over = Perputaran persediaan
285. Inventory Valuation = Penilaian Persediaan
286. Invesment In Fund = Investasi dalam dana
287. Invesment In Bond = Investasi dalam obligasi
288. Invesment In Joint Venture = Investasi dalam usaha patungan
289. Invesment In Land = Investasi dalam bentuk tanah
290. Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
291. Invesment In Stock = Investasi saham
292. Investor = Orang yang menanamkan modal
293. Invoice = Faktur
294. Job order cost = Biaya pesanan
295. ob order cost sheet = Kartu biaya pesanan
296. Job order cost system = Sistem biaya pesanan
297. Job time ticket = Kartu jam kerja
298. Joint cost = Biaya gabungan
299. Joint cost of capital = Biaya penggunan modal bersama
300. Joint product = Produksi gabungan
301. Joint venture = Usaha patungan
302. Joint venture books = buku-buku usaha patungan
303. Journal = Buku harian
304. Journal entry = Ayat-ayat jurnal
305. Journalizing = menjurnal/ penjurnalan
306. Judgment sample = Sampel pertimbangan
307. Labor = Tenaga kerja
308. Labor budget = Anggaran tenaga kerja
309. Labor cost = biaya tenaga kerja
310. Labor cost control = pengendalian biaya tenaga kerja
311. Labor cost report = Laporan biaya tenaga kerja
312. Labor efficiency ratio = Rasio effiensi tenaga kerja
313. Labor efficiency stasndar = Standar effisinsi tenaga kerja
314. Labor efficiency Variance = Selisih effiensi upah
315. Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
316. Labor performance report = Laporan pelaksanan kerja
317. labor rate variance = Penyimpangan tarif tenaga kerja
318. Land = Tanah
319. Land right = Hak atas tanah
320. Last in first out ( LIFO ) = Masuk pertamakeluar pertama
321. Lease = Sewa
322. Lease agreement = Kontrak sewa guna
323. Leaseing = Sewa guna
324. Ledger = Buku besar
325. Legal capital = Modal resmi
326. Lessee = Pihak yang menyewakan guna barang
327. Lessor = Pihak yang menyewa guna barang
328. letter of comments = Surat komentar
329. Letter of transmettal = Surat penyerangan
330. Liabilities = Kewajiban
331. Limited liabilty = Tanggung jawab terbatas
332. Liquidating deviden = Deviden likiudasi
333. liquidity = Kemampunan bayar hutang jangka pendek
334. Long from report = Laporan akuntansi betuk panjang
335. Long run proof = Pengecekan jangka panjang
336. Long term debets = Utang jangka panjang
337. long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
338. Long term investment = Investasi jangka panjang
339. Long term liabilities = Hutang jangka panjang
340. Loss = rugi
341. loss from operation = Rugi usaha
342. Loss on realization = Realisasi kerugian
343. Loss on reduction of inventory = Rugi penurunan nilai persdiaan
344. Loss on repossession = Rugi penarikan kembali
345. loss on sale of invesment = Rugi penjualan investasi
346. Loss on trade in = Rugi pertukaran
347. Loss unit = Unit yang hilang
348. Lower cost or market = Harga beli atau harga pasar yang lebih rendah
349. Lumsump purchase = Pembelian secara bulat
350. Machine = Mesin
351. Maintenance Cost = Biaya pemeliharana
352. Maintenance Departement Butget = Anggaran departeman pemeliharan
353. Maintenance Expense = Biaya pemeliharan
354. Management Accounting = Akuntansi manjemen
355. Management Advisory Service = Pelayanan Konsultasi perusahan
356. Management Audit = Pemeriksaan manajemen
357. Management By Exception = Manjemen dengan pengecualian
358. Manufacturer = Pabrikan
359. Manufacturing Company = Perusahan pabrikan
360. Manufacturing Cost = Biaya pabrikasi
361. Manufacturing Overhead = Overhead pabrik
362. Markdown cancellation = Pembatalan penurunan harga
363. Market Rate = Harga pasar
364. market Value = Harga pasar
365. Market Value At Split Off = Harga jual pada titik pisah
366. Market Value Of Rights = Harga jual hak beli saham
367. Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham
368. Marketable securities = surat berharga
369. Marketing = Pemasaran
370. Marketing Department = Departemen pemasaran
371. Marketing Expense = Biaya pemasaran
372. Markup Cancellation = Pembatalan kenaikan harga
373. Matching Cost With revenue = Penetapan pendapatan dan biaya
374. Material = Bahan baku
375. Material Account = Perkiraan bahan baku
376. Material in Control = pengendalian bahan baku
377. Material in Process = Bahan baku dalam proses
378. Material ledger = Buku besar bahan baku
379. Material Ledger Card = Kartu bahan baku
380. Material Mix Variance = Selisih komposisi bahan
381. Material Price variance = Penyimpangan harga bahan baku
382. Material Usage prince Variance = Sesilsih harga pemakainan bahan
383. Material Yield Variance = Selisih hasil bahan
384. Material Requisition = Permintaan bahan baku
385. Medical Expense = Biaya pengobatan
386. Merchandise Inventory = Persediaan barang dagangan
387. Merchandise Inventory Turnover = Perputaran persedian barang dagangan
388. Merchandise Shipment on Consigment = Pengiriman barang konsinyasi
389. Merchandise Company = Perusahan Dagang
390. Mixed Account = Rekening campuran
391. Mixed Opinion = Pendapat Campuran
392. Mortgage Bond = Obligasi Hipotik
393. Mortgage Payable = Hutang hipotik
394. Moving Average = Rata rata bergerak
395. National Association of Accounting = Asosiasi akuntan nasional
396. Natural Bussiness year = Tahun bisnis alami
397. Negative Assurance = Jaminan negatif
398. Net Asset = Aktifa bersih
399. Net earning =Pendapatan bersih
400. Net Income = Keuntungan bersih
401. Net Income After Tax = Keuntungan bersih setelah pajak
402. Net Loss = Kerugian bersih
403. Net Profit = Laba bersih
404. Net Purchase = Pembelian bersih
405. Net Realizable Value Nilai bersih yang dapat direalisasikan
406. Net Sales = Penjualan bersih
407. Net Worth = Kekayan bersih
408. Nominal Accounts = Perkiraan nominal
409. Nominal Value = Nilai nominal
410. Normal Balance= istilah = Saldo normal
411. Not Sufficient Fund = Dana tidak mencukupi
412. Note Payable = Wesel bayar
413. Note Receivable = Wesel tagih
414. Note of Financial Statement = Catatan atas laporan keuangan
415. Notice of Employment = Surat perjanjian kerja.
416. Observation of Inventory = Pengamatan persediaan
417. Observation Of Inventory Taking = Pengamatan perhitungan persediaan
418. Occupancy Cost = Biaya pendiaman atau penetapan
419. Office Equipment = Peralatan kantor
420. Office Salaries Expense = Biaya gaji bagian kantor
421. Office Supplies = perlengkapan kantor
422. Office Supplies Expense = Biaya perlengkapan kantor
423. One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
424. One Write System = Sistem sekali tulis
425. Open Item Statement = surat pernyatan elemen-elemen terbuka
426. Operating Assets = Akifa atau modal oprasi
427. Operating Expense = Biaya usaha
428. Operating Sales Budget = Anggaran operasional penjualan
429. Operating Transaction = Transaksi operasional
430. Opinion = Pendapat
431. Opportunity Cost = Biaya kesempataan
432. Ordering Cost = Biaya Pesanan
433. Ordinary Repair = Reperasi luar biasa
434. Organization Chart = Stuktur Ogranisasi
435. Other General Expense = Biaya umum lainya
436. Other Longterm Liabilities = Hutang jangka panjang lainnya
437. Out Of Pocket Cost = Biaya kantong sendiri
438. Out Tax = Pajak keluaran
439. Outlay = Pengeluaran
440. Outstanding check = Cek beredar
441. Out standing Stock = Saham yang beredar
442. Over Time = Lembur
443. Over All Cost Of Capital = Biaya penggunan modal Rata-rata
444. Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik
445. Over draft = Kelebihan penarikan
446. Over Stated = Terlalu tinggi
447. Owners Equity = Modal pemilik
448. Onnership Right = Hak pemilik perusahan.
449. Partner in Charge = Partner utama
450. Partnership =Persekutuan
451. Payable = Hutang
452. Payable to Defaulting Sub souder = Hutang kepada pemesanan saham
453. Payment = pembayaran
454. Percentage Depletion = Deplesi persentase
455. Perferred St0ck holder = Pemegang saham istimewa
456. Performence Report = Laporan pelaksanaan
457. Premium =Agio
458. Premium of Prepered Stock = agio Saham preferen
459. Premium on Bonds Payable = Agio olbigasi
460. Premium on stock = Agoi saham
461. Prepaid Advertising = Iklan dibayar dimuka
462. Prepaid expense = Biaya dibayar dimuka
463. Prepaid Insurance = Asuransi dibayar dimuka
464. prepaid Transportation = Transportation sewa dibayar dimuka
465. Prepayment = pembayaran dimuka
466. Price Index = Indek harga
467. Primary working capital = Modal kerja perimer
468. Process Cost = Biaya proses
469. Profssional Fess = pendapatan profesional
470. Profit = laba
471. Proforma = Proyeksi
472. Progress Billing to Costomer = harga kontrak yang difakturkan
473. Property = Kekayan
474. Property Tax = Pajak keayaan
475. Purchase = pembelian
476. Purchase Discount = Potongan pembelian
477. Purchase Invoice = Faktur pembelian
478. Purchase journal = Buku harian pembelian
479. Purchase Method = Metode pembelian
480. Purchase order =Pesanan pembelian
481. Purchase Requistion = Permintaan pembelian
482. Qualified Opinion = Pendapat wajar tanpa syarat
483. Quick Ratio = Ratio aktiva tunai
484. R & D Cost = Biaya riset dan pengembangan
485. Rate of Return = Tingkat pengembalian
486. Rate of Return on Net Worth = Rentabilitas modal sendiri
487. Ratio Analysist = analsa ratio
488. Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.
489. Raw Material = Bahan mentah
490. Raw Material Investory = Persedianan bahan mentah
491. Raw Material Price Variance = Penyimpangan harga bahan mentah
492. Realized Gross profit On Installment Sales = Realiasai laba kotor
493. Re Arrangement = penyusunan kembali
494. Receivable = Piutang
495. Receivable Collection Budget =Budget pengumpulan piutang
496. Receivable Trun Over = Perputaran piutang
497. Receivable Write Off = Penghapusan piutang
498. Receiving Account = Laporan penerimaan barang
499. Reciprocal Account = Perkiraan berlawanan
500. Recovable From Insurance Companies = Piutang kepada asuransi
501. Redemption of bound = Penghentian obligasi
502. Redemption value = Nilai penarikan
503. Refference = Petunjuk
504. Registered Bonds = Daftar obligasi
505. Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa
506. Sefety Stock = Persediaan bersih
507. Safe Harbor Rule = Aturan perlindungan
508. Saleries Allowance = Tunjangan gaji
509. Salary Expense = Beban gaji
510. Sale On Account = Penjualan kredit
511. Sales = Penjualan
512. Sales Budget = Anggran penjualan
513. Sales Discount = Potongan penjualan
514. Sales Invoice = Faktur penjualan
515. Sales Journal = Buku harian penjualan
516. Sales Mix Variance = Selesih komposisi
517. Sales order = Order penjualan
518. Sales Return = Retur penjualan
519. Sales Salaries Expense = Biaya gaji bagian penjualan
520. Sale Salaries Payable = Hutang gaji bagian penjualan
521. Sales Tax = Pajak penjualan
522. Salvage value = Nilai sisa
523. Sample Risk = Resiko penarikan contoh
524. Schedule Of Account Payable = Daftar hutang
525. Schedule Of Account Receivable = Daftar piutang
526. Schedule Of Factory overhead = Daftar overhead pabrik
527. Scrap Value = Nilai barang sisa
528. Seasonal Working Capital = Modal kerja musiman
529. Secured Bond = Obligasi yang dijamin
530. Selling Expense = Biaya penjualan
531. Semifixed Cost = Biaya semi tetap
532. Separable Cost = Biaya tambahan
533. Separation Report = Laporan pemberhentian
534. Service Firm = Perusahan Jasa
535. Set Up Cost = Biaya Pesanan
536. Share holder = Pemegang saham
537. Shipment On Installment sales = Pengiriman barang cicilan
538. Short Form Report = Laporan akuntansi bentuk pendek
539. Shut Down Point = Titik penutupan usaha
540. Significant = Penting cukup berarti
541. Simple Average Of Cost = Metode rata-rata sederhana
542. Single Bookkeeping = Tata buku tunggal
543. Single entery System = Sistem Pembukuan tunggal
544. Single step = Langkah tunggal
545. Sinking Fund = Dana pelunasan / dana pembayaran
546. Slush Fund = Dana taktis
547. Social Benefit = Manfaat sosial
548. Sole Proprietorship = Persahan perseorangan
549. Sound Value = Nilai sehat
550. T Account = Perkiraan bentuk T
551. Tangible Asset = Harta berwujud
552. Tangible Fixed Asset = Aktiva tetap berwujud
553. Tax Acoounting = Akuntansi perpajakan
554. Tax Deduction = Pengurangan Pajak
555. Tax Invoice = Faktur pajak
556. Tax Return Statement = Surat pemberitahuan pajak
557. Taxable Firm = Pengusaha kena pajak
558. Taxable Income = Pendapatan kena pajak
559. Taxes Expense = Biaya pajak
560. Taxes Holiday = Pembebasan pajak
561. Taxes payable = Hutang pajak
562. Taxes Rate = Tarif pajak
563. Taxes Return = Pajak yang dikembalikan
564. Temporary Investment = Investasi sementara
565. Temporary Proprietorship = Perkiraan pemilikan sementara
566. Tender Offer = Penawaran dagang
567. Term Compliance = UJi ketaatan
568. The old & New Balance Proof = Pengecekan saldo awal dan akhir
569. Theoritical Capacity = Kapasitas secara teoritis
570. Three Variance Method = Metode tiga penyimpangan
571. Tickmarks = Tanda pemeriksaan
572. Time Value of Money = Nilai waktu dari pada uang
573. Timing Diffrence = Perbedaan waktu
574. To Compare = Membandingkan
575. To Trace = Menelusuri
576. Total Asset Turn Over = Perputaran total harta
577. Total Asset To Debts Ratio = Ratio aktifa terhadap utang
578. Tracks = Taksiran
579. Trade Discounts = Potongan perdagangan
580. Trande In = Tukar tambah
581. Trade Mark = Merk Dagang
582. Traveling Expense = Biaya perjalan
583. Treasurer = Pejabat keuangan
584. Treasury Bill = Surat hutang jangka panjang
585. Treasury Departement = Departemen keuangan
586. Trent Analyst = Analysa pengembangan dari waktu ke waktu
587. Trial Balance = Neraca saldo
588. Trouble Debt Restructuring = Penataan kembali utang yang macet
589. Trust Fund = Dana perwakilan
590. Turn Over = Perputaran
591. Two bin System = Sistem dua bin
592. Two collumn Account = Perkiraan dua kolom
593. Two collumn Journal = Dua kolom jurnal
594. Two Variance Method = Metode dua penyimpangan
595. Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
596. Unearned Income : Sewa diterima dimuka
597. Uncertainties : Ketidak pastian
598. Uncollectible Account : Beban penghapusan puitang
599. Uncollectible Account Receivable : Beban penghapusan piutang
600. Under Applied Overhead : Overhead yang dibebankan terlalu rendah
601. Unearned Revenue : Pendapatan diterima dimuka
602. Unemployment Tax : Pajak pengurangan
603. Unexpired : Belum kadaluwarsa
604. Unfavorable Variance : Selisih merugikan
605. Uniformity : Keseragaman
606. Unissued Capital stock : Modal saham yang belum beredar
607. Unit Cost : Harga perunit
608. Unit Equivalent : Unit setara
609. Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran
610. Unit Product Cost : Biaya unit produksi
611. Unit Profit Graph : Grafik laba perunit
612. Unit Still In Process : Unit dalam Proses
613. Unlimited Liabilities : Kewajiban tak terbatas
614. Unqualied Opinion : Pendapatan Wajar
615. Unvoidable Cost : Biaya yang terhindarkan
616. Useful Life : Masa Pengunaan
617. Valuation Account : Perkiraan pernilaian
618. Value : Nilai
619. Value Added : Nilai tambah
620. Value Added Tax : Pajak Pertambahan Nilai
621. Value In Use : Nilai pengurangan
622. Variable Cost : Biaya variabel
623. Variable Cost Ratio : Rasio biaya Variabel
624. Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
625. Variance Analysist : Analisa selisih
626. Variance Analysist Report : Laporan analisa penyimpangan
627. Verability : Daya uji
628. Vertical Analysist : Analisa Vertical
629. Volume Variance : Penyimpangan dalam isi
630. Vouching : Biaya upah
631. Voucher Register : Pemeriksaan dokumen dasar
632. Voucher : Dokumen
633. Voluntary Contribution : Simpanan sukarela
634. Working Capital : Modal kerja
635. Working In Process : Barang dalam proses
636. Working In Process Inventory : Persediaan barang dalam proses
637. Wages Expense : Pemeriksaan dokumen dasar
638. Wages Rate : Biaya upah
639. Wages And Taxes Statement : Laporan upah dan pajak
640. Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi
641. Weighted Average : Metode rata-rata terimbang
642. Weighted Average Method : Metode rata-rata terimbang
643. working sheet : Neraca Lajur
644. Working Paper : Kertas kerja
645. Write Off : Dihapuskan
646. Write Off Method : Metode penghapusan
647. Yield = Metode penghapusan
648. Yield Variance = Penyimpangan hasil
649. Zero Base Budgeting = Penganggaran atas dasar nol
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