Istilah - istilah Dalam Kewirausahaan

<p><h1 style="text-align: justify;"><span style="font-family: trebuchet;">A</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT = Perkiraan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT RECEIVABLE = Piutang Dagang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT FROM = Bentuk Perkiraan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT PAYABLE = Hutang Lancar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT PAYABLE LEDGER= Buku besar hutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Account Payable Subsidiary Ledger = Buku tambahan piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTANT = Akuntan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTANT FEE EXPENSE = Biaya akuntan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTANT PUBLIC = Akuntan publik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING = Akuntasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING ASSUMPTION = Asumsi akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING CYCLE = Sirklus akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING DATA = Data akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING DEPARTMENT = Departemen akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING EQUATION = Persaman akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING INCOME = Laba akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING INFORMATION = Informasi akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING INSTRUCTION = Intruksi akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING MANAGEMENT = Manajement akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING METHOD = Metode akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING PERIOD = Periode akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING PRINCIPLE = Akuntansi dasar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING PROCEDURE = Prosedur akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTING SYSTEM = Sistem akuntansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCOUNTS INTER COMPANY = Rekening antar perusahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED EXPENSE = Biaya yang akan di bayar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED EXPENSE PAYABLE = Beban terhutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED PAYROLL PAYABLE = Utang gaji</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED INTERS PAYABLE = Bunga terhutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED REVENUE = Pendapatan yang akan diterima</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED TAX PAYABLE = Hutang pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCRUED WAGES PAYABLE = Upah terhutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCUMULATED DEPLETION = Akumulasi deplesi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACCUMULATED DEPRECIATION = Akumulasi penyusutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL AMOUNT = Jumlah sesungguhnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL LIABILITY=Hutang nyata</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL PRICE= Harga sesungguhnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ACTUAL QUANTITY = Kwalitas sesungguhnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADJUSTED BALANCE = Saldo setelah penyesuaian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADJUSTING ENTRIES = Ayat jurnal penyesuaian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADDITIONAL COST ( istilahnya ) Biaya tambahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADVANCE FROM CUSTOMER = Uang muka langganan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADVANCE ACCOUNTING = Akuntansi lanjutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADVERTISING EXPENSE = Biaya iklan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ADVERSE OPINION = Pendapatan tidak wajar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Allowance for inventory decline to market = Cadangan penurunan nilai persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ALLOWANCE METHOD ( artinya ) Metode cadangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ALLOWANCE ACCOUNT = Perkiraan cadangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AMORTIZATION = Penyusutan atas harta tak berwujud</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ANNUAL REPORT ( istilah ) Laporan tahunan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ASSET ( istilah ) Harta</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ASSET APPROACH = Pendekatan aktifa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ASSET ACCOUNT = Perkiranan harta</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDIT FEE = Pendapatan audit</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ASSUME = Asumsi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDIT EXPENSE = Biaya audit</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDIT PROGRAMME = Program pemeriksaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDIT PROCESS = Proses pemeriksaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDIT PLANNING = Rencana pereiksaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDITOR ( islilahnya ) Pemerikasa keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AUDITING = Pemeriksaan keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• AVERAGE METHOD = Metode rata-rata</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div> <div style="text-align: justify;"><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3Hx50uOd3Zx4hgXHeF0soLDTzHfN4G0zQ_OYdI_LtkeEarrK0VRKPz1m4wRCXXdbVu-279Nil4wNFHkX3lORlfRz7FcIisFwNzVbw25Nmtvd26LVvlWbQXpIGbDYaWRIqp2MdH3JwUhE/s448/Istilah+-+istilah+Dalam+Kewirausahaan.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="235" data-original-width="448" height="201" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3Hx50uOd3Zx4hgXHeF0soLDTzHfN4G0zQ_OYdI_LtkeEarrK0VRKPz1m4wRCXXdbVu-279Nil4wNFHkX3lORlfRz7FcIisFwNzVbw25Nmtvd26LVvlWbQXpIGbDYaWRIqp2MdH3JwUhE/w382-h201/Istilah+-+istilah+Dalam+Kewirausahaan.jpg" width="382" /></a></div><br /><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">B</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE SHEET ( arti istilahnya ) Neraca</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE PER BANK = Saldo menurut bank</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE PER BOOK = Saldo menurut buku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE SHEET ACCOUNT = Perkiraan neraca</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE AMOUNT = keseimbangan jumlah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BANK PAYABLE = Hutang bank</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BANK RECONCILIATION = Reconsiliasi bank</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BANK SERVICE CHARGE = Bedan administrasi bank</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BANK STATEMENT = Rekening koran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BIN CARD ( artinya ) Kartu gudang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BASIC FINANCIAL STATEMENT = Laporan keuangan pokok</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BEGINNING BALANCE = Saldo awal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BETTERMENT = Perbaikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BOOK VALUE = Nilai buku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BOOK VALUE OF ASSET = Nilai buku aktifa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BOOK VALUE PER SHARE = Nilai buku per saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BRANCH ( istilah akuntansi ) Cabang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BRANCH MERCHANDISE = Barang dagangan cabang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BRANCH PROFIT = Keuntungan cabang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BREAK EVENT = Pulang pokok</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BREAK EVEN PIONT = Titik pulang pokok</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BREAK EVEN SALES = Penjualan pulang pokok</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET ( arti istilahnya ) Anggaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET VARIANCE = Selisih anggaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET FLEXIBLE = Anggaran flexsibel</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET FIXED = Anggaran tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET CYCLE = Siklus Anggaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUDGET BALANCE SHEET = Anggaran neraca</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BY PRODUCT = Produksi sampingan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUILDING ( istilahnya ) Gedung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• BUSINESS ENTITY = Kesatuan usaha</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">C</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• CAPITAL ( info intilah ) Modal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CAPITAL STATEMENT = Laporan perubahan modal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CAPITAL STOCK = Modal saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH = Kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH BUDGET = Anggaran kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH COUNT = Perhitungan kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH FLOW ( info intilahnya ) Alur kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH FLOW CYCLE = Siklus alur kas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH IN BANK = Kas dalam bank/kas di bank</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH ON HAND = Kas di tangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH IN TRANSIT = Kas dalam perjalanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH PAYMENT JOURNAL = Buku kas pengeluaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH RECEIPT JOURNAL = Buku kas penerimaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CASH SALES = Penjualan tunai</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CLOSING ENTRIES = Ayat jurnal penutup</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• COST = Biaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• COST ACCOUNTING = Akuntansi biaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• COST OF GOODS MANUFACTURED = Harga pokok produksi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CURRENCY = Mata uang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CURRENCY ASSET = Harta lancar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• CURRENCY LIABILITIES = Hutang jangka pendek</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">D</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEBIT NOTE = Nota debet</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEBIT BALANCE = saldo debet</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEDUCTION = Pengurangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEFECTIVE GOODS = Produk rusak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DELIVERY EXPENSE = Biaya pengankutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEPOSIT SLIP = Bukti setoran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEPRECIATION = Penyusutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DEPRECIATION EXPENSE = Biaya penusutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DETERMINING DEPRECIATION = Penetapan penyusutan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT COSTING = Penetapan biaya langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT EXPENSE = Biaya langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT TAXES = Pajak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIRECT WRITE OFF = Penghapusan langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DISCOUNT = Potngan ( harga )</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DISSOLUTION = Pembubaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DIVIDEND STOCK = Deviden saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DRAFT ( info ) = Wesel</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• DUE DATE = Tanggal jatuh tempo</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">E</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• EARNED = Pendapatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EARNING AFTER TAX = Pendapatan sesudah pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ECONOMIC LIFE = Umur ekomoni</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EMERGENCY WORKING CAPITAL = Modal kerja darurat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ENDING BALANCE = Saldo akhir</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ENDING INVENTORY = Persediaan akhir</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ENTERTAIMENT EXPENSE = Biaya entertain</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ENTRY = Ayat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EQUIPMENT = Peralatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EQUITIES = Kekayaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ESTIMATE VALUE = Nilai taksir</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• ESTIMATED GROSS PROVIT = Taksiran laba kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EVIDENCE = Bukti-bukti</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXCEPT = Pengecualian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXCESS VALUE = Nilai lebih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXCHANGE RATE = Nilai tukar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXPIRED = Kadarluasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXPENSE = Biaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXTERNAL AUDIT = Pemeriksaan ekternal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXTRA ORDINARY GAIN = pembelajan yang luar biasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXTRA ORDINARY LOSS = Kerugian yang luar biasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">F</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fiscal Year = Tahun pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed asset subsidiary ledge = Buku tambahan harta tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed asset turnover = Perputaran harta tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed capital asset = Modal kerja tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed cast = Biaya tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed efficency variance = Penyimpangan effisiensi yang tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fixed factory overhead = Overhead pabrik yang tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flexible budget = Anggaran yang berubah-ubah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Floor = Batasan bawah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flow of cost = Aliran biaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flow of document = Peredaran dokumen</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flow of funds = Aliran dana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flow of work = Peredaran kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Flowchart = Daftar aliran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fluctualing method = Metode fluktuasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fluctuating fund = Dana berubah-ubah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Foot note = Catatan kaki</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Forecast balance sheet = Ramalan neraca</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Forecast income statement = Taksiran rugi laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Form = Formulir</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Four collumn ccount = Jurnal empat kolom</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fraud = kecurangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Freight in = Ongkos angkut pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Freight on material purchasas = Beban angkut pembelian bahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Freight out = Ongkos angkut penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Funds = Dana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Funds statement = Laporan sumber dan pengunan dana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Furniture & fixture = Peralatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Fusion = Penggabungan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">G</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• General Accounting = Aukuntansi Umum</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• General Ledger = Buku besar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• General Journal = Jurnal umum</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• General And Administrative Expense = Biaya umum dan administrasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• General Examination = Pemeriksaan umum</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• General Assigment = Penegasan umum</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Government financial = Keuangan penerintah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Government accunting = Akuntansi pemerintah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross Method = Metode Kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross loss = Rugi kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross Profit Laba kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross Profit Analysist = Analisa laba kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross provfi metho = Metode laba kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross Profit on sales = Laba kotor atas penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Gross Working Capital = modal kerja kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Group Code = Kode kelompok</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Go Publik Compony = Perusahan yang menjual saham ke masyarakat</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">H</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Heating and lighting expense = Biaya pemanasan dan penerangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Hidden Reserves = Cadangan rahasia</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Historical cost Accounting = Harga perolehan historis</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Historical cost = Biaya Historis</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Home office = kantor pusat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Horizon Analyst = Analisa mendatar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Human Resource Accounting = Akuntansi sumber daya manusia</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">I</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income = laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income After Tax = Laba sesudah pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income From Joint Venture = Laba usaha patungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income From Operation = Laba usaha</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income Sharing Agreement = Persetujuan penbagian laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income Statement = Laporan rugi laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income Statement Account = Pendekatan laba rugi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Income Summary = iktiar rugi laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Incremental cost = Biaya tambahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Independent Auditor Report = Laporan pemeriksaan bebas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Indirect Expense = Biaya tak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Indirect Departemental Expense = Biaya departemen tak langung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Indirect factory cost = Biaya pabrik tak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Indirect Labor = Tenaga kerja tak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inderect Material = Bahan baku tak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Indirect Operatiing Expense = Biaya usaha tak langsung</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Individual Priprietorship = perusahan perorangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inflation = Inflansi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Information = informasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Information System = Sistem informasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Initial Inventory = Persediaan awal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Initial Audit = Pemeriksaan awal/pertama kali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Input Tax = Pajak masukan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installation Cost = Biaya instalasi atau pemasangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installment = Angguran atau cicilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installment Contract Receivable = Piutang penjualan cicilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installment Method = Metode cicilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installment Payable = Hutang cicilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Installment Term Debt = Utang jangka menengah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Insurance Expense General = Biaya asuransi unum</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Insurance expense selling = Biaya asuransi penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Intagible Asset = Aktiva tak berwujud</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Intangible Fixed Assets = Aktiva tetap tak berwujud</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Intercompany Loans = Pinjaman antar perusahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest = Bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest Baering Note = Wesel berbunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest Expense = Biaya bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest Factor = Faktor bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest Income = Pendapatan bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest ayable = Hutang bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interest Receivable = Piutang bunga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Interim Statement = Laporan sementara</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Internal Audit = Pemeriksan Intern</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Internal Auditor = Pemeriksan internal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Internal Control = Pengawasan internal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Internal Control Questioary = Pertanyaan pengendalian Intern</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Internal Finacing = Pembiayan internal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inventory = Persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inventory Balance = Saldo Persedian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inventory of Material = Persediaan Bahan Mentah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inventory Trun Over = Perputaran persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Inventory Valuation = Penilaian Persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In Fund = Investasi dalam dana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In Bond = Investasi dalam obligasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In Joint Venture = Investasi dalam usaha patungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In Land = Investasi dalam bentuk tanah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invesment In Stock = Investasi saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Investor = Orang yang menanamkan modal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Invoice = Faktur</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">J</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Job order cost = Biaya pesanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Job order cost sheet = Kartu biaya pesanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Job order cost system = Sistem biaya pesanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Job time ticket = Kartu jam kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Joint cost = Biaya gabungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Joint cost of capital = Biaya penggunan modal bersama</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Joint product = Produksi gabungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Joint venture = Usaha patungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Joint venture books = buku-buku usaha patungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Journal = Buku harian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Journal entry = Ayat-ayat jurnal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Journalizing = menjurnal/ penjurnalan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Judgment sample = Sampel pertimbangan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">L</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor = Tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor budget = Anggaran tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor cost = biaya tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor cost control = pengendalian biaya tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor cost report = Laporan biaya tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor efficiency ratio = Rasio effiensi tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor efficiency stasndar = Standar effisinsi tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor efficiency Variance = Selisih effiensi upah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor Fringe benefit = Pendapatan yang diterima tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Labor performance report = Laporan pelaksanan kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• labor rate variance = Penyimpangan tarif tenaga kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Land = Tanah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Land right = Hak atas tanah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Last in first out ( LIFO ) = Masuk pertamakeluar pertama</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lease = Sewa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lease agreement = Kontrak sewa guna</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Leaseing = Sewa guna</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Ledger = Buku besar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Legal capital = Modal resmi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lessee = Pihak yang menyewakan guna barang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lessor = Pihak yang menyewa guna barang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• letter of comments = Surat komentar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Letter of transmettal = Surat penyerangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Liabilities = Kewajiban</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Limited liabilty = Tanggung jawab terbatas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Liquidating deviden = Deviden likiudasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• liquidity = Kemampunan bayar hutang jangka pendek</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Long from report = Laporan akuntansi betuk panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Long run proof = Pengecekan jangka panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Long term debets = Utang jangka panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Long term investment = Investasi jangka panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Long term liabilities = Hutang jangka panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss = rugi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• loss from operation = Rugi usaha</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss on realization = Realisasi kerugian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss on reduction of inventory = Rugi penurunan nilai persdiaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss on repossession = Rugi penarikan kembali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• loss on sale of invesment = Rugi penjualan investasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss on trade in = Rugi pertukaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Loss unit = Unit yang hilang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lower cost or market = Harga beli atau harga pasar yang lebih rendah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Lumsump purchase = Pembelian secara bulat</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">M</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Machine = Mesin</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Maintenance Cost = Biaya pemeliharana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Maintenance Departement Butget = Anggaran departeman pemeliharan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Maintenance Expense = Biaya pemeliharan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Management Accounting = Akuntansi manjemen</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Management Advisory Service = Pelayanan Konsultasi perusahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Management Audit = Pemeriksaan manajemen</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Management By Exception = Manjemen dengan pengecualian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Manufacturer = Pabrikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Manufacturing Company = Perusahan pabrikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Manufacturing Cost = Biaya pabrikasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Manufacturing Overhead = Overhead pabrik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Markdown cancellation = Pembatalan penurunan harga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Market Rate = Harga pasar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• market Value = Harga pasar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Market Value At Split Off = Harga jual pada titik pisah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Market Value Of Rights = Harga jual hak beli saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Marketable securities = surat berharga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Marketing = Pemasaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Marketing Department = Departemen pemasaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Marketing Expense = Biaya pemasaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Markup Cancellation = Pembatalan kenaikan harga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Matching Cost With revenue = Penetapan pendapatan dan biaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material = Bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Account = Perkiraan bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material in Control = pengendalian bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material in Process = Bahan baku dalam proses</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material ledger = Buku besar bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Ledger Card = Kartu bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Mix Variance = Selisih komposisi bahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Price variance = Penyimpangan harga bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Usage prince Variance = Sesilsih harga pemakainan bahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Yield Variance = Selisih hasil bahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Material Requisition = Permintaan bahan baku</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Medical Expense = Biaya pengobatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Merchandise Inventory = Persediaan barang dagangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Merchandise Inventory Turnover = Perputaran persedian barang dagangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Merchandise Shipment on Consigment = Pengiriman barang konsinyasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Merchandise Company = Perusahan Dagang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Mixed Account = Rekening campuran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Mixed Opinion = Pendapat Campuran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Mortgage Bond = Obligasi Hipotik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Mortgage Payable = Hutang hipotik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Moving Average = Rata rata bergerak</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">N</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• National Association of Accounting = Asosiasi akuntan nasional</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Natural Bussiness year = Tahun bisnis alami</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Negative Assurance = Jaminan negatif</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Asset = Aktifa bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net earning =Pendapatan bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Income = Keuntungan bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Income After Tax = Keuntungan bersih setelah pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Loss = Kerugian bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Method = Metode Bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Profit = Laba bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Purchase = Pembelian bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Realizable Value = Nilai bersih yang dapat direalisasikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Sales = Penjualan bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Net Worth = Kekayan bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Nominal Accounts = Perkiraan nominal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Nominal Value = Nilai nominal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Normal Balance= istilah = Saldo normal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Not Sufficient Fund = Dana tidak mencukupi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Note Payable = Wesel bayar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Note Receivable = Wesel tagih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Note of Financial Statement = Catatan atas laporan keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Notice of Employment = Surat perjanjian kerja.</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">O</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Observation of Inventory = Pengamatan persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Observation Of Inventory Taking = Pengamatan perhitungan persediaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Occupancy Cost = Biaya pendiaman atau penetapan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Office Equipment = Peralatan kantor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Office Salaries Expense = Biaya gaji bagian kantor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Office Supplies = perlengkapan kantor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Office Supplies Expense = Biaya perlengkapan kantor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• One Time Voucher procedure = Prosedur pembuatan voucher sekaligus</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• One Write System = Sistem sekali tulis</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Open Item Statement = surat pernyatan elemen-elemen terbuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Operating Assets = Akifa atau modal oprasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Operating Expense = Biaya usaha</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Operating Sales Budget = Anggaran operasional penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Operating Transaction = Transaksi operasional</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Opinion = Pendapat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Opportunity Cost = Biaya kesempataan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Ordering Cost = Biaya Pesanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Ordinary Repair = Reperasi luar biasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Organization Chart = Stuktur Ogranisasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Other General Expense = Biaya umum lainya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Other Longterm Liabilities = Hutang jangka panjang lainnya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Out Of Pocket Cost = Biaya kantong sendiri</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Out Tax = Pajak keluaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Outlay = Pengeluaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Outstanding check = Cek beredar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Out standing Stock = Saham yang beredar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Over Time = Lembur</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Over All Cost Of Capital = Biaya penggunan modal Rata-rata</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Over draft = Kelebihan penarikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Over Stated = Terlalu tinggi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Owners Equity = Modal pemilik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Onnership Right = Hak pemilik perusahan.</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">P</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Partner in Charge = Partner utama</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Partnership =Persekutuan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Payable = Hutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Payable to Defaulting Sub souder = Hutang kepada pemesanan saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Payment = pembayaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Percentage Depletion = Deplesi persentase</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Perferred St0ck holder = Pemegang saham istimewa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Performence Report = Laporan pelaksanaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Premium =Agio</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Premium of Prepered Stock = agio Saham preferen</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Premium on Bonds Payable = Agio olbigasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Premium on stock = Agoi saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Prepaid Advertising = Iklan dibayar dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Prepaid expense = Biaya dibayar dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Prepaid Insurance = Asuransi dibayar dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• prepaid Transportation = Transportation sewa dibayar dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Prepayment = pembayaran dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Price Index = Indek harga</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Primary working capital = Modal kerja perimer</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Process Cost = Biaya proses</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Profssional Fess = pendapatan profesional</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Profit = laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Proforma = Proyeksi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Progress Billing to Costomer = harga kontrak yang difakturkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Property = Kekayan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Property Tax = Pajak keayaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase = pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase Discount = Potongan pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase Invoice = Faktur pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase journal = Buku harian pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase Method = Metode pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase order =Pesanan pembelian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Purchase Requistion = Permintaan pembelian</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">Q</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Qualified Opinion = Pendapat wajar tanpa syarat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Quick Ratio = Ratio aktiva tunai</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">R</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• R & D Cost = Biaya riset dan pengembangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Rate of Return = Tingkat pengembalian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Rate of Return on Net Worth = Rentabilitas modal sendiri</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Ratio Analysist = analsa ratio</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Raw Material = Bahan mentah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Raw Material Investory = Persedianan bahan mentah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Raw Material Price Variance = Penyimpangan harga bahan mentah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Realized Gross profit On Installment Sales = Realiasai laba kotor</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Re Arrangement = penyusunan kembali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Receivable = Piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Receivable Collection Budget =Budget pengumpulan piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Receivable Trun Over = Perputaran piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Receivable Write Off = Penghapusan piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Receiving Account = Laporan penerimaan barang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Reciprocal Account = Perkiraan berlawanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Recovable From Insurance Companies = Piutang kepada asuransi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Redemption of bound = Penghentian obligasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Redemption value = Nilai penarikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Refference = Petunjuk</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Registered Bonds = Daftar obligasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Reliability = Dapat dipercaya</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Rent Earned = Pendapatan sewa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Rent Income = Pendapatan sewa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Re Odrder Point = Titik pesanan kembali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Repeat Audit = Pemeriksaan yang berulang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Replacement Cost = Nilai ganti</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Report = Laporan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Report Form = Formulir laporan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Report Frorm Balance Sheet = Neraca bentuk laporan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Representative Letter Client = Surat pernyatan pelayanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Required Rate of Return = Tingkat pengembalian yang di inginkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Residual Value = Nilai sisa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Responsibility Accounting = Akuntansi pertanggung jawaban</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Responsibility Center = Pusat pertanggung jawaban</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Restrition of Diveden = Pembatasan deviden</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retail Lifo Inventory Method = Metode harga eceran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retail Merchandsing = barang dagangan dijual dengan eceran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retail Method = Metode eceran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retained Earning = Laba yang ditahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retained Earning Statement = Laporan laba yang ditahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Retirement of Bonds = Penarikan obligasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Return On Invesment = Tingkat pengembalian Investasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Revaluation = Penerikan kembali</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Revennue = Pendapatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Revenue Center = Pusat penghasi laba</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Revenue Expenditure = Pengeluaran pendapatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Revenue Recognition = Pengakuan pendapatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Reversing Entries = Ayat jurnal pembalik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Riel Material Invetory Turnover = Perputaran persediaan bahan baku.</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">S</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sefety Stock = Persediaan bersih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Safe Harbor Rule = Aturan perlindungan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Saleries Allowance = Tunjangan gaji</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Salary Expense = Beban gaji</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sale On Account = Penjualan kredit</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales = Penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Budget = Anggran penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Discount = Potongan penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Invoice = Faktur penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Journal = Buku harian penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Mix Variance = Selesih komposisi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales order = Order penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Return = Retur penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Salaries Expense = Biaya gaji bagian penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sale Salaries Payable = Hutang gaji bagian penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sales Tax = Pajak penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Salvage value = Nilai sisa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sample Risk = Resiko penarikan contoh</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Schedule Of Account Payable = Daftar hutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Schedule Of Account Receivable = Daftar piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Schedule Of Factory overhead = Daftar overhead pabrik</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Scrap Value = Nilai barang sisa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Seasonal Working Capital = Modal kerja musiman</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Secured Bond = Obligasi yang dijamin</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Selling Expense = Biaya penjualan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Semifixed Cost = Biaya semi tetap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Separable Cost = Biaya tambahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Separation Report = Laporan pemberhentian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Service Firm = Perusahan Jasa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Set Up Cost = Biaya Pesanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Share holder = Pemegang saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Shipment On Installment sales = Pengiriman barang cicilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Short Form Report = Laporan akuntansi bentuk pendek</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Shut Down Point = Titik penutupan usaha</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Significant = Penting cukup berarti</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Simple Average Of Cost = Metode rata-rata sederhana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Single Bookkeeping = Tata buku tunggal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Single entery System = Sistem Pembukuan tunggal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Single step = Langkah tunggal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sinking Fund = Dana pelunasan / dana pembayaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Slush Fund = Dana taktis</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Social Benefit = Manfaat sosial</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sole Proprietorship = Persahan perseorangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sound Value = Nilai sehat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Special Journal = Jurnal khusus</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Specified Order Of Closing =Metode urutan alokasi yang diatur</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Spoilage = Produksi cacat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Spoiled Goods = Pruduk cacat</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Standar of Reporting = Norma pelaporan pemeriksaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement By Director = Surat pernyatanan langanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Changes In Working Capital = Laporan perubahan modal kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement of Finantial Posisition = Laporan posisi keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Owners Capital = Laporan perubahan modal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Retained Earning = Laporan laba yang ditahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Step Method = Metode alokasi bertahap</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Outstanding = Pertukaran saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Right = pemegang saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Rigth Outstanding = Rapat pemegang saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Convertion = Dana penarikan saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Holder Meeting = Rapat pemegang saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Subcription = Saham yang dipesan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Stock Warrant = Surat hak beli saham</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Storage Cost = Biaya penyimpanan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Store Salaries Expense = Beban gaji toko</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Straight Line Method = Metode garis lurus</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Subsidiary ledger = Buku tambah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Sunk cost = Biaya tersembunyi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Supplementary information S= Penjelasan tambahan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Supplies = pelengkapan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Supplies Expense = Biaya perlengkapan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Surplus = Kelebihan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Supporting Schedule = Daftar tambahan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">T</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• T Account = Perkiraan bentuk T</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tangible Asset = Harta berwujud</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tangible Fixed Asset = Aktiva tetap berwujud</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tax Acoounting = Akuntansi perpajakan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tax Deduction = Pengurangan Pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tax Invoice = Faktur pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tax Return Statement = Surat pemberitahuan pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxable Firm = Pengusaha kena pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxable Income = Pendapatan kena pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxes Expense = Biaya pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxes Holiday = Pembebasan pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxes payable = Hutang pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxes Rate = Tarif pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Taxes Return = Pajak yang dikembalikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Temporary Investment = Investasi sementara</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Temporary Proprietorship = Perkiraan pemilikan sementara</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tender Offer = Penawaran dagang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Term Compliance = UJi ketaatan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• The old & New Balance Proof = Pengecekan saldo awal dan akhir</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Theoritical Capacity = Kapasitas secara teoritis</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Three Variance Method = Metode tiga penyimpangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tickmarks = Tanda pemeriksaan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Time Value of Money = Nilai waktu dari pada uang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Timing Diffrence = Perbedaan waktu</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• To Compare = Membandingkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• To Trace = Menelusuri</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Total Asset Turn Over = Perputaran total harta</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Total Asset To Debts Ratio = Ratio aktifa terhadap utang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Tracks = Taksiran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trade Discounts = Potongan perdagangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trande In = Tukar tambah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trade Mark = Merk Dagang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Traveling Expense = Biaya perjalan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Treasurer = Pejabat keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Treasury Bill = Surat hutang jangka panjang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Treasury Departement = Departemen keuangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trent Analyst = Analysa pengembangan dari waktu ke waktu</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trial Balance = Neraca saldo</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trouble Debt Restructuring = Penataan kembali utang yang macet</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Trust Fund = Dana perwakilan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Turn Over = Perputaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Two bin System = Sistem dua bin</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Two collumn Account = Perkiraan dua kolom</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Two collumn Journal = Dua kolom jurnal</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Two Variance Method = Metode dua penyimpangan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">U</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unearned Income : Sewa diterima dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Uncertainties : Ketidak pastian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Uncollectible Account : Beban penghapusan puitang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Uncollectible Account Receivable : Beban penghapusan piutang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Under Applied Overhead : Overhead yang dibebankan terlalu rendah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unearned Revenue : Pendapatan diterima dimuka</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unemployment Tax : Pajak pengurangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unexpired : Belum kadaluwarsa</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unfavorable Variance : Selisih merugikan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Uniformity : Keseragaman</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unissued Capital stock : Modal saham yang belum beredar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Cost : Harga perunit</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Equivalent : Unit setara</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Product Cost : Biaya unit produksi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Profit Graph : Grafik laba perunit</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unit Still In Process : Unit dalam Proses</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unlimited Liabilities : Kewajiban tak terbatas</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unqualied Opinion : Pendapatan Wajar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Unvoidable Cost : Biaya yang terhindarkan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Useful Life : Masa Pengunaan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">V</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Valuation Account : Perkiraan pernilaian</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Value : Nilai</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Value Added : Nilai tambah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Value Added Tax : Pajak Pertambahan Nilai</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Value In Use : Nilai pengurangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Variable Cost : Biaya variabel</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Variable Cost Ratio : Rasio biaya Variabel</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Variance Analysist : Analisa selisih</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Variance Analysist Report : Laporan analisa penyimpangan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Verability : Daya uji</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Vertical Analysist : Analisa Vertical</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Volume Variance : Penyimpangan dalam isi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Vouching : Biaya upah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Voucher Register : Pemeriksaan dokumen dasar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Voucher : Dokumen</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Voluntary Contribution : Simpanan sukarela</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">W</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Working Capital : Modal kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Working In Process : Barang dalam proses</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Working In Process Inventory : Persediaan barang dalam proses</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Wages Expense : Pemeriksaan dokumen dasar</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Wages Rate : Biaya upah</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Wages And Taxes Statement : Laporan upah dan pajak</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Weighted Average : Metode rata-rata terimbang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Weighted Average Method : Metode rata-rata terimbang</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• working sheet : Neraca Lajur</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Working Paper : Kertas kerja</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Write Off : Dihapuskan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Write Off Method : Metode penghapusan</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">Y</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Yield = Metode penghapusan</span></div><div style="text-align: justify;"><span style="font-family: trebuchet;">• Yield Variance = Penyimpangan hasil</span></div> <div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><div style="text-align: justify;"><span style="font-family: trebuchet;"><br /></span></div><h1 style="text-align: justify;"><span style="font-family: trebuchet;">Z</span></h1><div style="text-align: justify;"><span style="font-family: trebuchet;">• Zero Base Budgeting = Penganggaran atas dasar nol </span></div><div style="text-align: justify;"><br /></div> </p>

A • ACCOUNT = Perkiraan • ACCOUNT RECEIVABLE = Piutang Dagang • ACCOUNT FROM = Bentuk Perkiraan • ACCOUNT NOT CURRENT = Pos-pos yang tidak l...