4
A Abatement ==> Pembatalan Above Par ==> Di Atas Nilai
Pari Abrasion ==> Abrasi Absolute Priority ==> Prioritas
Mutlak Absolute Value ==> Nilai mutlak Absorption ==>
Penetapan Biaya Absorpasi Absorption Costing ==> Biaya Serapan
Accelerated Cost Recovery System ==> Sistem Pemulihan Biaya
Dipercepat Accelerated Depreciation ==> Penyusutan Dipercepat
Acceptable Quality Level ==> Tingkat Kualitas Dapat Diterima
Acceptance ==> Tanda Aksep Acceptance Credit ==> Kredit Aksep
Acceptance Register ==> Buku Akseptasi Wesel Acceptance Sampling
==> Sampel Yang Dapat Diterima Accommodation Endorsement ==>
Endorsemen Pinjam Nama Accommopation Note ==> Promes Pinjam Nama
Account ==> Perkiraan Account Form ==> Bentuk Perkiraan
Account Non Current ==> Pos- Pos Yang Tidak Lancar Account
Payable ==> Hutang Dagang Account Payable Application ==>
Aplikasi Hutang Dagang Account Payable Ledger ==> Buku Besar
Hutang Account Payable Subsidiary Ledger ==> Daftar Buku
Tambahan Hutang/Buku Besar Pembantu Hutang Dagang Account
Receivable ==> Piutang Dagang Account Receivable Application
==> Aplikasi Piutang Dagang Account Receivable Assignment ==>
Piutang Dijaminkan Account Receivable Ledger ==> Buku Besar
Piutang Account Receivable Statement ==> Daftar Piutang Dagang
Account Receivable Subsidiary Ledger ==> Buku Tambahan
Piutang/Buku Besar Pembantu Piutang Dagang Account Receivable
Turnover ==> Perputaran Piutang Accountant ==> Akuntan
Accountant Fee Expense ==> Biaya Akuntan Accountant For The
Public Interest ==> Akuntan Untuk Kepentingan Umum Accountant
Public ==> Akuntan Umum Accounting ==> Akuntansi Accounting
Assumption ==> Asumsi Akuntansi Accounting Cycle ==> Siklus
Akuntansi Accounting Data ==> Data Akuntansi Accounting
Department ==> Departemen/Bagian Akuntansi Accounting Entity
==> Satuan Akuntansi Accounting Equation ==> Persamaan
Akuntansi Accounting Income ==> Laba Akuntansi Accounting
Information ==> Informasi Akuntansi Accounting Instruction
==> Instruksi Akuntansi Accounting Management ==> Manajemen
Akuntansi Accounting Manual ==> Pedoman Akuntansi Accounting
Method ==> Metode Akuntansi Accounting Period ==> Periode
Akuntansi Accounting Principles ==> Akuntansi Dasar/Konsep Dasar
Akuntansi Accounting Procedure ==> Prosedur Akuntansi Accounting
System ==> Sistem Akuntansi Accounting System Procedure ==>
Prosedur Sistem Akuntansi Accounts Intercompany ==> Rekening
Antar Perusahaan Accrual Basis Accounting ==> Akuntansi Basis
Akrual Accrued Devidend ==> Dividen Yang Masih Harus Dibayar
Accrued Expense ==> Biaya Yang Masih Harus Dibayar Accrued
Expense Payable ==> Beban Terutang Accrued Income ==>
Pendapatan Yang Masih Harus Diterima Accrued Interest Expense
==> Bunga Yang Masih Harus Dibayar Accrued Interest Payable
==> Hutang Bunga/Bunga Terutang Accrued Payroll Payable ==>
Utang Gaji Accrued Receivable ==> Piutang Yang Masih Harus
Diterima Accrued Rent Payable ==> Hutang Sewa Yang Masih Harus
Dibayar Accrued Rent Receivable ==> Piutang Sewa Yang Masih
Harus Diterima Accrued Revenue ==> Pendapatan Yang Masih Harus
Diterima Accrued Wages Payable ==> Upah Terutang Accumulated
Amortization ==> Akumulasi Penyusutan
Accumulated Depletion ==> Akumulasi Deplesi Accumulated
Depreciation ==> Akumulasi Depresiasi Accumulated Depreciation
Account ==> Perkiraan Akumulasi Penyusutan Accumulated
Depreciation Of Building ==> Akumulasi Penyusutan Gedung Acid
Test Ratio ==> Rasio Cepat Acquisition Cost ==> Harga
Perolehan Active Account ==> Rekening Aktif Activity Proposal
List ==> Daftar Usulan Kegiatan Actual Amount ==> Jumlah
Sesungguhnya Actual Cost ==> Biaya Sesungguhnya Actual Factory
Overhead ==> Beban Overhead Sesungguhnya Actual Liability ==>
Hutang Nyata Actual Price ==> Harga Sebenarnya Actual Quantity
==> Kuantitas Sebenarnya Addition ==> Penambahan Additional
Cost ==> Biaya Tambahan Additional Paid In Capital ==>
Tambahan Modal Disetor Adequate Disclousure ==> Penjelasan Yang
Cukup Adjustment ==> Penyesuaian Adjustment Process ==>
Proses Penyesuaian Adjusted Balance ==> Saldo Setelah
Penyesuaian Adjusted Gross Income ==> Laba Kotor Yang
Disesuaikan Adjusted Trial Balance ==> Neraca Saldo Yang Telah
Disesuaikan Adjusting Entry ==> Ayat Penyesuaian Adjusting
Journal Entry ==> Ayat Jurnal Penyesuaian Administrative Expense
==> Beban Administrasi Administrative Salaries ==> Gaji
Bagian Administrasi Advance Accounting ==> Akuntansi Lanjutan
Advance From Customer ==> Uang Muka Langganan Adverse Opinion
==> Pendapat Tidak Wajar Advertising ==> Iklan Advertising
Expense ==> Biaya Iklan Advising Bank ==> Bank Penerus Surat
Kredit Afiliation ==> Afiliasi After Balance Sheet Date Event
==> Peristiwa Setelah Tanggal Neraca Aggregative Method ==>
Metode Agregatif Aging Of Account ==> Umur Piutang Aging Of
Receivables ==> Analisis Umur Piutang Aging Schedule ==>
Daftar Umur Piutang Aging Schedule Of A/R ==> Daftar Piutang
Menurut Umur Agregative Index Number ==> Angka Indek Agregatif
All Inclusive Income Statement ==> Daftar Rugi Laba Inklusif All
Inclusive Method ==> Metode Inklusif All Risk Insurance ==>
Asuransi Untuk Semua Resiko Allocation ==> Alokasi Allocation
base ==> Dasar Alokasi Allotment ==> Penjatahan Saham
Allowance ==> Cadangan Allowance Account ==> Perkiraan
Cadangan Allowance For Bad Debts ==> Cadangan Piutang Tak
Tertagih Allowance For Depreciation ==> Cadangan Penyusutan
Allowance For Doubtful Account ==> Cadangan Piutang Ragu-ragu
Allowance For Inventory Decline To Market ==> Cadangan Penurunan
Nilai Persediaan Allowance For Overvaluation Of Branch Merchandise
==> Cadangan Kenaikan Harga Barang Cabang Allowance For
Uncollectible Account ==> Cadangan Piutang Tak Tertagih
Allowance Method ==> Metode Cadangan Amortization ==>
Amortisasi/Penyusutan Atas Harta Tak Berwujud Amortization Fund
==> Dana Hutang Amortization Of Premium Or Discount ==>
Amortisasi Agio atau Disagio Amortization Payment ==> Pembayaran
Amortisasi Amount To Be Paid To Parteners ==> Jumlah Yang Dapat
Dibayarkan Kepada Persero Analysis ==> Menganalisa Analytical
Test ==> Melakukan Pengujian Analitis Annual Report ==>
Laporan Tahunan Annuity ==> Anuitas Annuity Fund ==> Dana
Anuitas Annuity Method Of Depreciation ==> Metode Penyusutan
Annuitas Application Control ==> Kontrol Aplikasi Application Of
Fund ==> Aplikasi Dana
Applied Factory Overhead Cost ==> Biaya Overhead Yang
Dibebankan Appraisal ==> Penilaian Appraisal Capital ==>
Modal Penilaian Kembali Appraisal Surplus ==> Surplus Penilaian
Appraisal Value ==> Nilai Penetapan/Nilai Taksiran Appreciated
Account ==> Perkiraan Penganggaran Appreciated Retained Earning
==> Laba Ditahan Yang Dianggarkan Appropriation For Stock
Redemtion ==> Cadangan Penarikan Saham Approved Activity List
==> Daftar Isian Kegiatan Approved Project List ==> Daftar
Isian Proyek Arbitration Of Exchange ==> Arbitrasi Wesel
Articles Of Partnership ==> Akte Pendirian Firma Assended Bond
==> Obligasi Persetujuan Assesable Capital Stock ==> Modal
Saham Belum Disetor Asset ==> Harta Asset Account ==>
Perkiraan Harta Asset Approach ==> Pendekatan Aktiva Asset
Deficiency ==> Defisiensi Aktiva Asset Turnover ==>
Perputaran Aktiva Assume ==> Asumsi Audit ==> Pemeriksaan/
Audit Audit Committee ==> Komisi Pemeriksaan Audit Evidence
==> Bukti Audit Audit Expense ==> Biaya Audit Audit Fee
==> Pendapatan Audit Audit Opinion ==> Pendapatan Pemeriksaan
Audit Planning ==> Rencana Pemeriksaan Audit Process ==>
Proses Pemeriksaan Audit Programme ==> Program Pemeriksaan Audit
Report ==> Laporan Pemeriksaan Audit Technic ==> Tehnik
Pemeriksaan Audit Working Paper ==> Kertas Kerja Pemeriksaan
Auditing ==> Pemeriksaan Keuangan Auditing Standard ==>
Norma-norma Pemeriksaan Auditor ==> Pemeriksa Keuangan Authority
To Pay ==> Wewenang Membayar Authority To Purchase ==>
Wewenang Membeli Authorization ==> Otorisasi Authorization
Center ==> Pusat Otorisasi Authorization Code ==> Kode
Otorisasi Authorization Department ==> Bagian Otorisasi
Authorization Message ==> Pesan Otorisasi Authorization
Outstanding ==> Otorisasi Yang Belum Selesai Authorization
Request ==> Permintaan Otorisasi Authorization Reversal ==>
Pembalikan Otorisasi Authorized Capital ==> Modal
Statutair/Modal Dasar Authorized Capital Stock ==> Modal Saham
Dasar/Statutair Authorized Common Stock ==> Saham Biasa Yang Sah
Authorized Dealer ==> Agen Resmi Authorized Investment ==>
Investasi Yang Sah Automated Data Processing ==> Pengolahan Data
Secara Otomatis Average Collection Period ==> Periode Penagihan
Rata-rata Average Cost Method ==> Metode Harga Pokok Rata-rata
Average Inventory Method ==> Metode Persediaan Rata-rata Average
Method ==> Metode Rata-rata Average Rate Of Return ==>
Rentabilitas Rata-rata Avoidable Cost ==> Biaya Yang Bisa
Dihindari B Bad Debt ==> Piutang Ragu-ragu Bad Debt Expense
==> Biaya Piutang Tak Tertagih Balance ==> Saldo Balance
Before Liquidation ==> Saldo Sebelum Likuidasi Balance Of An
Account ==> Saldo Perkiraan Balance Of Income ==> Saldo Laba
Balance Of Service Account ==> Neraca Jasa-jasa Balance Per Bank
==> Saldo Menurut Bank Balance Per Bank Statement ==> Saldo
Menurut Rekening Bank Balance Per Book ==> Saldo Menurut Buku
Besar Perusahaan Balance Sheet ==> Neraca Balance Sheet Account
==> Perkiraan Neraca Balance Sheet Approach Method ==> Metode
Pendekatan Berdasarkan Neraca Balance Sheet Ratio ==> Rasio
Neraca Balancing Amount ==> Keseimbangan Jumlah Bank ==> Bank
Bank Acceptance ==> Aksep Bank Bank Charge ==> Biaya Bank
Bank Deposit ==> Deposito Bank Bank Deposit Receipt ==> Bukti
Deposito Bank Bank Draft ==> Wesel Bank Bank Guarantee ==>
Jaminan Bank Bank Holding Company ==> Perusahaan Pemagang Saham
Bank Bank Interest ==> Bunga Bank Bank Loan ==> Pinjaman Bank
Bank Of Issue ==> Bank Penerbit Bank Payable ==> Hutang Bank
Bank Rate ==> Suku Bunga Bank Bank Reconciliation ==>
Rekonsiliasi Bank Bank Reserve ==> Cadangan Bank Bank Service
Charge ==> Beban Administrasi Bank Bank Statement ==>
Rekening Koran Bankers Bill Of Exchange ==> Wesel Bank Bankrupcy
==> Kepailitan/Kebangkrutan Base Pay ==> Upah Dasar Base
Price ==> Harga Dasar Base Stock ==> Persediaan Besi Base
Stock Method ==> Metode Penilaian Persediaan Besi Basic
Assumption ==> Asumsi Dasar Basic Financial Statement ==>
Laporan Keuangan Statement Bearer Bill ==> Surat Dagang Atas
Unjuk Bearer Bond ==> Obligasi Atas Unjuk Beginning Balance
==> Saldo Awal Beginning Inventory ==> Persediaan Awal
Beneficiary ==> Ahli Waris Beta Coeficient ==> Koefisien Beta
Betterment ==> Perbaikan Bid Bond ==> Jaminan Tawaran Bid
Price ==> Harga Penawaran Bill ==> Surat Dagang Bill Of
Collection ==> Wesel Tampung Bill Of Exchange ==> Wesel Bill
Of Loading ==> Konosemen Bill Of Receivable ==> Wesel Tagih
Bill Of Sale ==> Surat Jual Bin Card ==> Kartu Gudang Blind
Selling ==> Jual Buta Block Code ==> Kode Pahat Blocked
Account ==> Rekening Dibekukan Blue Chip ==> Saham Unggul
Board Of Commisioner ==> Dewan Komisaris Board Of Director
==> Dewan Direksi Bond ==> Obligasi Bond Discount ==>
Disagio Obligasi Bond Holder ==> Pemegang Obligasi Bond House
==> Balai Obligasi Bond Indenture ==> Kontrak Obligasi Bond
Ledger ==> Buku Tambahan Obligasi Bond Payable ==> Hutang
Obligasi Bond Premium ==> Premi Obligasi Bond Refunding ==>
Pendanaan Kembali Obligasi Bond Sinking Fund ==> Dana Pelunasan
Pinjaman Obligasi Bonus ==> Bonus Bonus Stock ==> Saham Bonus
Book Of Original Entry ==> Buku Pencatatan Awal Book Value
==> Nilai Buku Book Value Of Asset ==> Nilai Buku Aktiva Book
Value Per Share ==> Nilai Buku Per Saham Bookkeeper ==>
Pemegang Buku Branch ==> Cabang Branch Merchandise ==> Barang
Dagang Cabang Branch Profit ==> Keuntungan Cabang Break Even
==> Pulang Pokok Break Even Analysis ==> Analisa Pulang Pokok
Break Even Point ==> Titik Pulang Pokok/Titik Impas Break Even
Sales ==> Penjualan Pulang Pokok Bridging Loan ==> Kredit
Talangan Broker Dealer ==> Dealer Perantara Brokerage ==>
Provisi Makelar Budget ==> Anggaran Budget Appropriation ==>
Anggaran Apropriasi Budget Balance Sheet ==> Anggaran Neraca
Budget Capital Expenditure ==> Anggaran Pengeluaran Modal Budget
Committtee ==> Komisi Anggaran Budget Cycle ==> Siklus
Anggaran Budget Director ==> Direktur Anggaran Budget Fixed
==> Anggaran Tetap Budget Performance Record ==> Laporan
Pelaksanaan Anggaran Budget Period ==> Masa Anggaran Budget
Variance ==> Selisih Anggaran Budgetary Accounting ==>
Akuntansi Penganggaran Budgetary Control ==> Pengendalian
Anggaran Budgeting ==> Penyusunan Anggaran Building ==>
Gedung Burden Rate ==> Tarif Biaya Produksi Tidak Langsung
Business Combination ==> Penggabungan Usaha Business Cycle
==> Siklus Usaha Business Entity ==> Kesatuan Usaha Business
Entity Concept ==> Konsep Kesatuan Usaha Business Finance ==>
Permodalan Usaha Business Paper ==> Kertas Niaga/Dokumen
Perusahaan Business Risk ==> Resiko Usaha Business Transaction
==> Transaksi Niaga/Transaksi Usaha Buyer Credit ==> Kredit
Pembeli By Product ==> Produksi Sampingan C Call Of Bonds ==>
Penulasan Obligasi Call Price ==> Harga Tebus Call Privilage
==> Hak Tebus Istimewa Callable Bond ==> Obligasi Tebus
Callablepreferred Stock ==> Saham Preferen Yang Bisa Ditebus
Cancelled Cheque ==> Cek Yang Dibatalkan Capacity ==>
Kapasitas Capacity Variance ==> Selisih Kapasitas Capital ==>
Modal Capital Account ==> Perkiraan Modal Capital Assets ==>
Aktiva Modal Capital Assets Pricing Model ==> Model Penetapan
Aktiva Modal Capital Budget ==> Anggaran Modal Capital Budgeting
==> Penganggaran Modal Capital Decrease ==> Modal Berkurang
Capital Deficiency ==> Kelebihan Modal Capital Elements ==>
Unsur Modal Capital Expenditure ==> Pengeluaran Modal Capital
Expenditure Budget ==> Anggaran Pengeluaran Untuk Barang Modal
Capital Gain ==> Keuntungan Modal Capital Increase ==> Modal
Bertambah Capital Leverage ==> Pengaruh Modal Capital Levy
==> Pajak Modal Capital Loss ==> Kerugian Modal Capital
Market ==> Pasar Modal Capital Market Line ==> Garis Pasar
Modal Capital Rationing ==> Penjatahan Modal Capital Stamp Duty
==> Bea Materai Modal Capital Statement ==> Laporan Perubahan
Modal Capital Stock ==> Modal Saham Capital Stock Subscribed
==> Modal Saham Yang Dipesan Capital Stock Subscription
Receivable ==> Piutang Pesanan Saham Capital Structure ==>
Struktur Modal Capital Surplus ==> Surplus Modal Capitalization
==> Kapitalisasi Capitalization Of Retained Earnings ==>
Kapitalisasi Dari Pendapatan Yang Ditahan Capitalization Rate
==> Tingkat Kapitalisasi Carry Forward ==> Pembebanan Rugi Ke
Depan Carrying Value ==> Nilai Tercatat/Nilai Yang Melekat Cash
==> Kas Cash Basis Accounting ==> Akuntansi Basis Kas Cash
Book ==> Buku Catatan Kas Cash Budget ==> Anggaran Kas Cash
Card ==> Kartu Kas Cash Concept Of Fund ==> Konsep Kas Dari
Dana Cash Count ==> Perhitungan Kas Cash Devidend ==>
Pembagian Laba Dalam Bentuk Kas Cash Devidend Earned ==>
Penghasilan Deviden Kas Cash Disbursement ==> Pengeluaran Kas
Cash Disbursement Journal ==> Jurnal Pengeluaran Kas Cash
Discount ==> Potongan Yang Diberikan Atas Pembayaran Tunai Cash
Equivalent ==> Ekuivalen Kas Cash Flow ==> Alur Kas Cash Flow
Cycle ==> Siklus Alur Kas Cash Flow Statement ==> Laporan
Arus Kas Cash Fund ==> Dana Kas Cash In Bank ==> Kas Dalam
Bank Cash In Transit ==> Cash Dalam Perjalanan Cash Offering
==> Penawaran Kas Cash On Hand ==> Kas Ditangan Cash Over
==> Kelebihan Kas Cash Payback Period ==> Periode
Pengembalian Kas Cash Payment and Disbursement File ==> Berkas
Pembayaran Kas dan Penyesuaian Cash Payment Journal ==> Buku Kas
Pengeluaran Cash Ratio ==> Rasio Kas Cash Receipt ==>
Penerimaan Kas Cash Receipt and Adjustment File ==> Berkas
Penerimaan Kas dan Penyesuaian Cash Receipt and Disbursement System
==> Sistem Penerimaan dan Pengeluaran Kas Cash Receipt Journal
==> Buku Kas Penerimaan Cash Requirement Report ==> Laporan
Kebutuhan Uang Kas Cash Sales ==> Penjualan Tunai Cash Short
==> Kekurangan Kas Cash Short and Over ==> Beda Kas Cash
Surrender Value ==> Nilai Penyerahan Tunai Cash Transaction
==> Transaksi Kas Cashier ==> Kasir Casualty Loss ==>
Kerugian Karena Bencana Ceiling ==> Batas Atas Central Bank
==> Bank Sentral Central Processing Unit ==> Unit Pemrosesan
Pusat Certificate In Management Accounting ==> Sertifikat
Akuntansi Managemen Certificate Of Bonds ==> Sertifikat Obligasi
Certificate Of Deposit ==> Sertifikat Deposito Certified Check
==> Cek Yang Mempunyai Dana Certified Internal Auditor ==>
Auditor Internal Berijazah Certified Public Accountant ==>
Akuntan Publik Berijazah Charge ==> Beban Charge Customer ==>
Beban Langganan Charge Of Account ==> Daftar Sandi Perkiraan
Charitable Contribution ==> Sumbangan Untuk Amal Chart Of
Account ==> Daftar Perkiraan Chartered Accountant ==> Akuntan
Berijazah Chartered Financial Analyst ==> Analisis Keuangan
Terdaftar Chattel Mortgage ==> Hipotek Barang Bergerak Check
Register ==> Daftar Cek Check Stub ==> Sus Cek Cheque ==>
Cek Circulation ==> Peredaran Claim ==> Tuntutan
Classification ==> Klasifikasi Classification Of Account ==>
Klasifikasi Perkiraan Clearing ==> Kliring Closing ==>
Penutupan Closing Entries ==> Ayat Jurnal Penutup Cluster
Sampling ==> Sampling Kelompok Co-ownership ==> Kepemilikan
Bersama Coinsurance ==> Asuransi Bersama Collateral ==>
Jaminan Collateral Trust Bond ==> Obligasi yang dijamin
Collecting Bank ==> Bank Penagih Collection Period ==>
Periode Penagihan Collection Period Of Receivable ==> Periode
Pengumpulan Piutang Combine Cost ==> Biaya Bergabung Combined
Income And Retained Statement ==> Laporan Rugi Laba dan Laba
Yang Ditahan Combined Income Statement For Branch And Home Office
==> Laporan Perhitungan L/R Gabungan Kantor Pusat dan Kantor
Cabang Commercial Bank ==> Bank Umum Commercial Bill ==>
Wesel Dagang Commercial Credit ==> Kredit Perdagangan Commercial
Expense ==> Biaya Usaha Commercial Income ==> Laba Komersil
Commercial Invoice ==> Faktur Dagang Commercial Paper ==>
Surat Berharga Komersil Commision Income ==> Pendapatan Komisi
Commision To Salesman ==> Komisi Untuk Salesmen Commission
==> Komisi Commitment Fee ==> Biaya Keterikatan Committed
Cost ==> Biaya Terikat Commodity ==> Barang Dagang Common
Size Statement ==> laporan Dalam Persentase Common Stock ==>
Saham Biasa Common Stock Equivalent ==> Ekuivalen Saham Biasa
Comparability ==> Daya Banding Comparative Balance Sheet ==>
Neraca Perbandingan Completed Contract Method ==> Metode Kontrak
Selesai Completed Production Method ==> Metode Produksi Selesai
Compliance Audit ==> Audit Ketaatan Composite Rate Depreciation
Method ==> Metode Penyusutan Gabungan Compound Discount ==>
Diskonto Majemuk Compound Interest ==> Bunga Majemuk Compound
Interest Method Of Depreciation ==> Metode Penyusutan Bunga
Majemuk Compound Journal Entry ==> Ayat Jurnal Majemuk
Comprehensive Income ==> Laba Keseluruhan Compulsory
Contribution ==> Simpanan Wajib Computation ==> Perhitungan
Condensed Financial Statement ==> Laporan Keuangan Secara
Singkat Confirmation ==> Konfirmasi Confirmation Letter ==>
Surat Penegasan Conservatism ==> Konservatisme Consignment
==> Konsinyasi Consignment In ==> Barang Komisi Consignment
Out ==> Barang Konsinyasi Consistency ==> Konsistensi
Consolidated Balance Sheet ==> Neraca Konsolidasi Consolidated
Bond ==> Obligasi Yang Dikonsolidasi Consolidated Financial
Statement ==> Laporan Keuangan Yang Dikonsolidasi Consolidated
Income Statement ==> Laporan Rugi Laba Yang Dikonsolidasi
Consolidated Tax Return ==> Laporan Pajak Gabungan Consolidation
==> Konsolidasi Consolidation Loan ==> Pinjaman Konsolidasi
Construction In Progress ==> Pekerjaan Dalam Pembangunan
Constructive Dividend ==> Deviden Konstruktif Consultan ==>
Konsultan Consumer Price Index ==> Indeks Harga Konsumen
Contingency Reserve ==> Cadangan Bersyarat Contingent Asset
==> Harta Bersyarat Contingent Liabilities ==> Kewajiban
Bersyarat Contingent Obligation ==> Kewajiban Bersyarat
Contingent Profit ==> Keuntungan Bersyarat Contingent Rental
==> Sewa Bersyarat Continious Allocation Method ==> Metode
Alokasi Kontinyu Contra Account ==> Perkiraan Tandingan Contra
Asset ==> Aktiva Kontra Contract ==> Kontrak Contract Note
==> Nota Kontrak Contract Rate Of Interest ==> Suku Bunga
Kontrak Contributed Capital ==> Modal Kontribusi Contribution
Approach ==> Pendekatan Kontribusi Contribution Income Statement
==> Perhitungan Rugi Laba Kontribusi Contribution Margin Ratio
==> Rasio Margin Kontribusi Control ==> Pengendalian Control
System ==> Sistem Pengendalian Controllable Cost ==> Biaya
Yang Dapat Dikendalikan Controllable Variance ==> Penyimpangan
Yang Dapat Dikendalikan Controller ==> Kontroler Controlling
Account ==> Perkiraan Pengendali Controlling Interest ==> Hak
Perusahaan Induk Conventional Method ==> Metode Harga Eceran
Konvensional Conversion ==> Konversi Conversion Cost ==>
Biaya Konversi Conversion Price ==> Harga Konversi Conversion
Rate ==> Kurs Konversi Conversion Ratio ==> Rasio Konversi
Conversion Right ==> Hak Konversi Conversion Stock ==> Saham
Konversi Conversion Value ==> Nilai Konversi Convertible ==>
Dapat Dipertukarkan Convertible Bond ==> Obligasi yang
dipertukarkan Convertible Stock ==> Saham Yang Dapat
Dipertukarkan Cooperation ==> Koperasi Cooperative ==>
Koperasi Cooperative Bank ==> Bank Koperasi Copyright ==> Hak
Cipta Corporate Income Taxes ==> Pajak Penghasilan Perusahaan
Corporate Tax ==> Pajak Perseroan Corporation ==>
Perusahaan/Perseroan Terbatas Corporation Charter ==> Akte
Pendirian Perseroan Terbatas Corporation Readjustment ==>
Penyesuaian Kembali Perusahaan Corporation Social Accounting ==>
Akuntansi Sosial Perusahaan Correcting Entries ==> Ayat Jurnal
Koreksi Correcting Journal ==> Jurnal Koreksi Correction Fiscal
==> Koreksi Pajak Correspondent Bank ==> Bank Koresponden
Cost ==> Biaya Cost Accountant ==> Akuntan Biaya Cost
Accounting ==> Akuntansi Biaya Cost Accounting Standard Board
==> Dewan Standar Akuntansi Biaya Cost Allocation ==> Alokasi
Biaya Cost Allocation Base ==> Dasar Pengalokasian Biaya Cost
and Benefit Analysis ==> Analisis Biaya dan Keuntungan Cost
Budget ==> Anggaran Biaya Cost Card ==> Kartu Biaya Cost
Centre ==> Pusat Biaya Cost Curve ==> Kurva Biaya Cost
Depletion ==> Deplesi Biaya Cost Flow ==> Arus Biaya Cost
Flow Assumption ==> Asumsi Arus Biaya Cost Method ==> Metode
Harga Pokok Cost Of Capital ==> Biaya Modal Cost Of Good Sold
Statement ==> Daftar Harga Pokok Barang Yang Dijual Cost Of
Goods Available For Sales ==> Harga Pokok Barang Tersedia Untuk
Dijual Cost Of Goods Manufactured ==> Harga Pokok Produksi Cost
Of Goods Manufactured statement ==> Ikhtisar Harga Pokok
Produksi Cost Of Goods Sold ==> Harga Pokok Penjualan Cost Of
Goods Sold Computation ==> Perhitungan Harga Pokok Penjualan
Cost Of Installment Sales ==> Harga Pokok Penjualan Cicilan Cost
Of Latest Purchases ==> Metode Harga Beli Terakhir Cost Of
Manufacturing ==> Biaya Produksi Cost Of Market Which Ever Is
Lower ==> Biaya Atau Harga Pasar Mana Yang Terendah Cost Of
Merchandise Available For Sale ==> Harga Pokok Barang Tersedia
Untuk Dijual Cost Of Merchandise Sold ==> Harga Pokok Penjualan
Cost Of Production Report ==> Laporan Biaya Produksi Cost Of
Production Theory ==> Teori Biaya Produksi Cost Of Sales ==>
Harga Pokok Penjualan Cost Percentage ==> Persentase Harga Pokok
Cost Plus Pricing ==> Penetapan Harga Dengan Biaya Tambahan Cost
Price Variance ==> Selisih Harga Pokok Penjualan Cost Principle
==> Prinsip Harga Pokok Cost Profit Volume Relationship ==>
Hubungan Biaya Laba Volume Cost Recovery Method ==> Metode
Pemulihan Biaya Cost Sheet ==> Lembaran Biaya Cost Volume Profit
Analysis ==> Analisis Biaya Volume Laba Counterfeit Note ==>
Uang Kertas Palsu Coupon Bond ==> Kupon Obligasi Coupon Rate
==> Suku Bunga Kupon Covariance ==> Kovarian Credit ==>
Kredit Credit Balance ==> Saldo Kredit Credit Dislocation ==>
Dislokasi Kredit Credit File ==> Berkas Kredit Credit Instrument
==> Alat Kredit Credit Insurance ==> Asuransi Kredit Credit
Line ==> Batas Kredit Credit Memo ==> Memo Kredit Credit Note
==> Nota Kredit Credit Sale ==> Penjualan Kredit Credit Sale
Agreement ==> Persetujuan Penjualan Kredit Credit Worthiness
==> Kelayakan Mendapatkan Kredit Creditor ==> Kreditur Cross
Foot ==> Jumlah Datar Cross Rate ==> Kurs Silang Cross
Reference ==> Referensi Silang Cross Sale ==> Jual Silang
Crossed Check ==> Cek Silang Cumulative Devidend ==> Deviden
Kumulatif Cumulative Earning Register ==> Register Pendapatan
Kumulatif Cumulative Income Bond ==> Obligasi Pendapatan
Kumulatif Cumulative Preferred Stock ==> Saham Preferen
Kumulatif Cumulative Voting ==> Hak Suara Kumulatif Currency
==> Mata Uang Current Account ==> Perkiraan Tetap Current
Asset ==> Harta Lancar Current Cost Accounting ==> Akuntansi
Biaya Berjalan Current Investment ==> Investasi Lancar Current
Liabilities ==> Hutang Lancar Current Month Transaction File
==> Berkas Transaksi Bulan Berjalan Current Operating
Performance Method ==> Metode Presentasi Operasi Berjalan
Current Ratio ==> Rasio Lancar Current Value ==> Nilai
Sekarang Current Yield ==> Hasil Suatu Investasi Customer ==>
Pelanggan Customer Marter File ==> Berkas Induk Langganan Cut
Off ==> Pisah Batas Cut Off Point ==> Titik Penggal Batas D
Data Discount ==> Tanggal Pendiskontoan Data Processing ==>
Pengolahan Data Date Of Assignment ==> Tanggal Alih Hak Date Of
Declaration ==> Tanggal Pengumuman Date Of Issue ==> Hari
Emisi Date Of Payment ==> Tanggal Pembayaran Date Of Record
==> Tanggal Pencatatan Dated Stock ==> Saham Bertanggal Day
Book ==> Buku Harian Days Sales In Receivables ==> Hari
Penjualan Dalam Piutang Debenture Bonds ==> Obligasi Tanpa
Jaminan Debenture Capital ==> Modal Obligasi Debet ==> Debet
Debet Balance ==> Saldo Debet Debet Memo ==> Memo Debet Debet
Note ==> Nota Debet Debt ==> Hutang Debt Capital ==> Modal
Pinjaman Debt Discount ==> Diskonto Pinjaman Debt Extinguishment
==> Penghapusan Hutang Debt Limit ==> Batas Hutang Debt Ratio
==> Rasio Hutang Debt Readjustment ==> Penataan Kembali
Hutang Debt Restructuring ==> Penjadwalan Kembali Hutang Debt
Service Cost ==> Biaya Penutupan Hutang Debt To Equity Ratio
==> Rasio Hutang Terhadap Kekayaan Debtor ==> Orang Yang
Berhutang/Debitur Declared Dividend ==> Deviden Yang Telah
Disahkan Declining Balance Method ==> Metode Saldo Menurun
Declining Depreciation Method ==> Metode Penyusutan Saldo
Menurun Decreasing Cost ==> Biaya Menurun Decreasing Cost
Industry ==> Industri Biaya Menurun Deductible Coverage ==>
Pertanggungan Asuransi Terbatas Deduction ==> Pengurangan Deep
Discount Bond ==> Obligasi Berdiskon Tinggi Defalcation ==>
Penggelapan Default ==> Kelalaian Defective Goods ==> Produk
Rusak Deferral Method ==> Metode Penangguhan Deferred Annuity
==> Angsuran Yang Ditangguhkan Deferred Bonds ==> Obligasi
Yang Pembayaran Bunganya Ditangguhkan Deferred Charges ==> Beban
Ditangguhkan Deferred Compensation Plan ==> Rencana Kompensasi
Yang Ditangguhkan Deferred Cost ==> Biaya Yang Ditangguhkan
Deferred Demands ==> Permintaan Yang Ditangguhkan Deferred Gros
Profit On Realization ==> Laba Kotor Yang Belum Direalisasi
Deferred Income Tax Liability ==> Hutang Pajak Penghasilan Yang
Ditangguhkan Deferred Profit Sharing Plan ==> Rencana Pembagian
Laba Yang Ditangguhkan Deferred Revenue ==> Penghasilan Yang
Ditangguhkan Deficiency ==> Kekurangan Deficit ==> Defisit
Deflation ==> Deflasi Degree Of Operating Leverage ==>
Tingkat Elastisitas Operasi Delivery Date ==> Tanggal Penyerahan
Delivery Equipment ==> Peralatan Pengangkutan Delivery Expense
==> Biaya Pengangkutan Delivery Note ==> Surat Penyerahan
Delivery Order ==> Surat Perintah Penyerahan Barang Demand
==> Permintaan Demand Deposit ==> Giro Demand Draft ==>
Wesel Atas Permintaan Department Store ==> Toko Serba Ada
Departmental Sales ==> Penjualan Per Departemen Depletion ==>
Deplesi Depletion Allowance ==> Cadangan Deplesi Deposit ==>
Deposito Deposit Account ==> Rekening Deposito Deposit Broker
==> Pialang Deposito Deposit In Transit ==> Simpanan Dalam
Perjalanan Deposit Insurance ==> Asuransi Deposito Deposit Loan
==> Pinjaman Deposito Deposit Rate ==> Suku Bunga Deposito
Deposit Slip ==> Bukti Setoran Depreciation ==> Penyusutan
Depreciation Expense ==> Biaya Penyusutan Depreciation Expense
Of Building ==> Beban Penyusutan Gedung Depreciation Expense Of
Machine ==> Beban Penyusutan Mesin Depreciation Fund ==> Dana
Depresiasi Derivative Deposit ==> Deposito Pinjaman bank
Determining Depreciation ==> Penetapan Penyusutan Detiled Audit
==> Audit Terperinci Devaluation ==> Devaluasi Development
Bank ==> Bank Pembangunan Development Cost ==> Biaya
Pengembangan Deviation ==> Deviasi Deviden Mandate ==> Surat
Kuasa Deviden Deviden Policy ==> Kebijaksanaan Deviden Deviden
Price Ratio ==> Rasio Harga Deviden Devidend ==> Laba Yang
Dibagikan Devidend Arreas ==> Deviden Terhutang Devidend
Counterfoil ==> Sobekan Deviden Devidend Declare ==>
Pembagian Laba Diumumkan Devidend Disbursing Agent ==> Badan
Pembayar Deviden Devidend In Kind ==> Deviden Berupa Barang
Devidend Limitation ==> Pembatasan Deviden Devidend Payable
==> Hutang Deviden Devidend Per Share ==> Deviden Per Saham
Devidend Records ==> Catatan Deviden Differential Cost ==>
Biaya Differensial Differential Revenu ==> Pendapatan
Diferensial Direct Cost ==> Biaya Langsung Direct Costing ==>
Penetapan/Sistem Biaya Langsung Direct Department Overhead Expense
==> Beban Overhead Departemen Lansung Direct Disclaimer Opinion
==> Penolakan Pemberian Pendapat Direct Expense ==> Beban
Langsung Direct Investment ==> Investasi Langsung Direct Labor
==> Upah Langsung Direct Labor Cost ==> Biaya Upah Tidak
Langsung Direct Labor Cost Budget ==> Biaya Anggaran Buruh
Langsung Direct Labor Hour ==> Jam Buruh Langsung Direct
Material ==> Bahan Mentah Langsung Direct Material Price
Variance ==> Selisih Harga Bahan Baku Langsung Direct Materials
Quantity Variance ==> Selisih Jumlah Bahan Baku Langsung Direct
Proof ==> Pembuktian Langsung Direct Selling ==> Penjualan
Langsung Direct Tax ==> Pajak Langsung Direct Write Off ==>
Penghapusan Langsung Direct Write Off Method ==> Metode
Penghapusan Langsung Disagio ==> Disagio Disbursement ==>
Pengeluaran Disclaimer Of Opinion ==> Penolakan Memberikan
Pendapat Disclousure ==> Penjelasan Discount ==> Potongan
Harga Discount Bond ==> Diskonto Obligasi Discount On Bond
Payable ==> Disagio Hutang Obligasi Discount On Preferred Stock
==> Disagio Saham Preferen Discount On Stock ==> Disagio
Saham Discount Period ==> Periode Diskonto Discount Rate ==>
Tingkat Potongan Tunai/Tingkat Diskonto Discounted Note ==>
Nilai Yang Telah Didiskonto Discounting ==> Pendiskontoan
Discounting Account Receivables ==> Pendiskontoan Piutang Dagang
Discovery Sampling ==> Sampling Penemuan Disposable Income
==> Pendapatan Bersih Disposal Value ==> Nilai Pelepasan
Dissolution ==> Pembubaran Dissolution Of Partnership ==>
Pembubaran Persekutuan Distortion ==> Penyimpangan Distribution
==> Distribusi Distribution Cost ==> Biaya Distribusi
Diversification ==> Diversifikasi Document ==> Dokumen
Documentation ==> Dokumentasi Dollar Value Lifo Method ==>
Metode MTKP Nilai Rupiah Donated Capital ==> Modal Hasil
Sumbangan Donated Stock ==> Modal Sumbangan Dormant Account
==> Rekening Giro Non Aktif Double Declining Balance ==>
Saldo Menurun Ganda Double Declining Balance Method ==> Metode
Saldo Menurun Ganda Double Entry Accounting ==> Akuntansi
Berpasangan Double Entry Bookkeeping ==> Tata Buku Berpasangan
Double Entry System ==> Sistem Pembukuan Berpasangan Double
Insurance ==> Asuransi Ganda Double Taxation ==> Pajak Ganda
Doubtful Account ==> Perkiraan Piutang Ragu-ragu Down Period
==> Periode Pengangguran Draft ==> Wesel Drawee ==> Yang
Ditarik Drawer ==> Penarik Drawing ==> Pengambilan Prive Due
Date ==> Jatuh Tempo Due Date Control ==> Pengendalian Batas
Tanggal Due Date Of Bill ==> Batas Tanggal Pembayaran Wesel Due
To Shareholders ==> Utang Kepada Pemegang Saham Duty ==> Bea
Impor E Earned ==> Pendapatan Earned Capital ==> Modal Yang
Diperoleh Earned Income ==> Pendapatan Yang Diperoleh Earned
Surplus ==> Kelebihan Yang Diperoleh Earnest Money ==> Uang
Panjar Earning After Interest And Tax ==> Pendapatan Setelah
Bunga dan Pajak Earning After Tax ==> Laba Sesudah Pajak Earning
Asset ==> Aktiva Yang Menghasilkan Earning Before Interest and
Taxes ==> Pendapatan Sebelum Bunga dan Pajak Earning Per Share
==> Pendapatan Per Lembar Saham Earning Power ==> Kemampuan
Menghasilkan Laba Economic Income ==> Laba Ekonomi Economic Life
==> Umur Ekonomis Economical Order Quantity ==> Jumlah
Pembelian Optimal Effective Date ==> Tanggal Efektif Effective
Interest Rate ==> Suku Bunga Efektif Efficiency Ratio ==>
Rasio Efisiensi Efficiency Variance ==> Selisih Efisiensi
Electronic Data Processing ==> Pengolahan Data Elektronik
Embezzlement ==> Penggelapan Emergency Working Capital ==>
Modal Kerja Darurat Employee Earning ==> Pendapatan Karyawan
Employee Earning Statement ==> Laporan Gaji Karyawan Employees
Record ==> Catatan Karyawan Encumbrance ==> Pembebanan End
Money ==> Uang Cadangan End Of Month Trial Balance ==> Daftar
Saldo Akhir Bulan End Product ==> Produk Akhir Ending Balance
==> Saldo Akhir Ending Inventory ==> Persediaan Akhir
Endorsement ==> Endorsemen Endorsement In Blank ==>
Endorsemen Kosong Endorser ==> Endosan Endowment Fund ==>
Dana Pokok Utuh Endowment Policy ==> Polis Endowmen Endowment
Profit ==> Laba Endowmen Engagement Letter ==> Surat
Perjanjian Enterprise Fund ==> Badan Usaha Entertainment Expense
==> Biaya Entertain Entity ==> Kesatuan Entity Concept ==>
Konsep Kesatuan Entry ==> Ayat Entry Value ==> Nilai Masuk
Equipment ==> Peralatan Equiti Pershare ==> Kekayaan Per
Saham Equity ==> Modal Equity Ownership ==> Pemilikan Ekuitas
Equity Financing ==> Permodalan Ekuitas Equity In Income Of
Subsidiary Company ==> Laba Atas Perusahaan Anak Equity Method
==> Metode Ekuitas Equity Securities ==> Bukti Penyertaan
Equivalent Units ==> Unit-unit Setara Error And Correction
==> Kesalahan dan Perbaikan Error Of Emission ==> Kesalahan
Tersembunyi Escrow Fund ==> Dana Wasiat Estate ==> Harta
Tidak Bergerak Estate Agent ==> Agen Jual Beli Harta Tidak
Bergerak Estimate Cost ==> Taksiran Biaya Estimate Value ==>
Nilai Taksiran Estimated Gross Profit ==> Estimasi Laba Kotor
Estimation ==> Taksiran Estimation Sampling ==> Sampling
Estimasi Evaluation ==> Evaluasi Evidence ==> Bukti-bukti Ex
Warehouse ==> Harga Gudang Exact Interest ==> Bunga Tetap
Except ==> Pengecualian Excess Capacity ==> Kapasitas Lebih
Excess Of Cost Over Book Value Of Subsidiary Interest ==>
Selisih Lebih Harga Pokok Di Atas Nilai Buku Excess Reserve ==>
Cadangan Lebih Excess Value ==> Nilai Lebih Exchange ==>
Pertukaran Exchange Control ==> Kontrol Devisa Exchange
Distribution ==> Distribusi Bursa Exchange Rate ==> Nilai
Tukar Excise Tax ==> Cukai Executive Committee ==> Komite
Eksekutif Exemption ==> Pembebanan Pajak Exercise Price ==>
Harga Pelaksanaan Expansion ==> Perluasan Usaha Expected Actual
Capacity ==> Kapasitas Yang Sesungguhnya Diharapkan Expected
Rate Of Return ==> Tingkat Pengembalian Yang Diinginkan Expected
Value ==> Nilai Yang Diharapkan Expenditure ==> Pengeluaran
Expense ==> Biaya/Beban Expense Account ==> Perkiraan Beban
Expense Approach ==> Pendekatan Biaya Expiration ==>
Kadaluarsa Expired ==> Daluarsa Explanation Paragraph ==>
Paragraf Tengah/Penjelasan Exploration Cost ==> Biaya Eksplorasi
Extended Bond ==> Obligasi Yang Diperpanjang Extension ==>
Penangguhan Pembayaran Kredit External Audit ==> Pemeriksaan
Ekstern External Auditor ==> Pemeriksa Eksteren External Bill
==> Wesel Luar External Debt ==> Hutang Eksteren External
Financing ==> Pembelanjaan Dari Luar External Funds ==> Dana
Eksteren External Loan ==> Pinjaman Eksteren Extra Devidend
==> Deviden Ekstra Extra Ordinary Gain ==> Keuntungan Luar
Biasa Extra Ordinary Item ==> Item Yang Luar Biasa Extra
Ordinary Loss ==> Kerugian Luar Biasa Extra Ordinary Repair
==> Perbaikan Luar Biasa Extra Ordinary Retirement ==>
Penarikan Aktiva Sebab Luar Biasa F Face Value ==> Nilai Nominal
Factory Ledger ==> Buku Besar Pabrik Factory Overhead ==>
Biaya Tidak Langsung Fictitious Assets ==> Aktiva Fiktif
Fictitious Transaction ==> Transaksi Fiktif Fiduciary ==>
Fidusier Fiduciary Accounting ==> Akuntansi Fidusier Fiduciary
Capacity ==> Kemampuan Fidusier Fiduciary Loan ==> Pinjaman
Tanpa Jaminan Fill or Kill ==> Amanat Harga Mati Filling Fee
==> Biaya Pendaftaran Final Devidend ==> Deviden Akhir
Finance Lease ==> Kontrak Sewa Financial Accounting ==>
Akuntansi Keuangan Financial Accounting and Control System ==>
Akuntansi keuangan dan Sistem Pengendalian Financial Accounting
Foundation ==> Yayasan Akuntansi Keuangan Financial Accounting
Standard Board ==> Dewan Standar Akuntansi Keuangan Financial
Analyst Federation ==> Federasi Analis Keuangan Financial Assets
==> Aktiva Finansial Financial Breakeven Point ==> Titik
Impas Keuangan Financial Condition ==> Kondisi Keuangan
Financial Executives Institute ==> Institut Pejabat Keuangan
Financial Expense ==> Biaya Modal Financial Forecast ==>
Ramalan Keuangan Financial Function ==> Fungsi Keuangan
Financial Leverage ==> Solvabilitas Keuangan Financial
Management ==> Manajemen Keuangan Financial Position ==>
Posisi Keuangan Financial Risk ==> Resiko Keuangan Financial
Statement ==> Laporan Keuangan Financial Statement Analysis
==> Analisis Laporan Keuangan Financial Structure ==>
Struktur Permodalan Fine Rate ==> Tingkat Bunga Wajar Finished
Goods ==> Barang Jadi Finished Goods Inventory ==> Persediaan
Barang Jadi Fire Insurance ==> Asuransi Kebakaran Firm ==>
Firma Fiscal Period ==> Periode Fiskal Fiscal Year ==> Tahun
Pajak/Tahun Fiskal Fixed Asset ==> Harta Tetap Fixed Asset
Ledger Card ==> Kartu Buku Besar Pebantu Aktiva Tetap Fixed
Asset Subsidiary Ledger ==> Buku Tambahan Harta Tetap Fixed
Asset Turnover ==> Perputaran Harta Tetap Fixed Capital ==>
Modal Tetap Fixed Capital Assets ==> Modal Kerja Tetap Fixed
Charges ==> Beban Tetap Fixed Cost ==> Biaya Tetap Fixed
Deposit ==> Deposito Tetap Fixed Effiency Variance ==>
Penyimpangan Efisiensi Yang Tetap Fixed Expense ==> Beban Tetap
Fixed Factory Overhead ==> Overhead Pabrik Yang Tetap Fixed
Interest ==> Bunga Tetap Fixed Interest Rate Bond ==>
Obligasi Tingkat Bunga Tetap Fixed Loan ==> Pinjaman Tetap Fixed
Obligation ==> Kewajiban Tetap Fixed Overhead ==> Overhead
Tetap Flat Rate ==> Tarif Rata Flat Rate Tax ==> Pajak Tarif
Rata Flexible Budget ==> Anggaran Fleksibel Floating Assets
==> Aktiva Mengambang Floating Capital ==> Modal Tersedia
Floating Charge ==> Beban Mengambang Floor ==> Batas Bawah
Flow Of Cost ==> Aliran Biaya Flow Of Document ==> Peredaran
Dokumen Flow Of Work ==> Peredaran Kerja Flowchart ==> Daftar
Aliran/Bagan Arus Fluctuating Fund ==> Dana Berubah Ubah
Fluctuating Method ==> Metode Fluktuasi Fluctuation ==>
Fluktuasi Foot Note ==> Catatan Kaki Forced Loan ==> Pinjaman
Terpaksa Forecast Balance Sheet ==> Ramalan Neraca Forecast
Income Statement ==> Taksiran Rugi Laba Foreign Bank ==> Bank
Asing Foreign Exchange ==> Devisa Foreign Exchange Bank ==>
Bank Devisa Foreign Exchange Contract ==> Kontrak Tukar-menukar
Uang Asing Foreign Exchange Gain Or Loss ==> Keuntungan atau
Kerugian Akibat Pertukaran Valuta Asing Foreign Exchange Rate
==> Kurs Tukar Mata Uang Asing Foreign Fund ==> Dana Luar
Negeri Foreign Trade ==> Perdagangan Luar Negeri Foreign Trade
Zone ==> Daerah Perdagangan Bebas Form ==> Formulir Form
Utility ==> Berguna Karena Bentuk Forms Of Business Transaction
==> Bentuk-bentuk Organisasi Perusahaan Forward Foreign Exchange
Transaction ==> Transaksi Valuta Asing Diwaktu Mendatang Forward
Rate ==> Kurs Maju Forward Sale ==> Penjualan Di Muka
Founders Share ==> Saham Pendiri Four Collumn Account ==>
Perkiraan Empat Kolom Four Collumn Journal ==> Jurnal Empat
Kolom Fractional Banking ==> Perbankan Fraksional Franchise
==> Hak Kelola Fraud ==> Kecurangan Free And Open Market
==> Pasar Bebas Terbuka Free On Board Destination ==> Franko
Gudang Pembeli Free On Board Shipping Point ==> Franko Gudang
Penjual Free Rider ==> Pedagang Pratunai Freight In ==>
Ongkos Angkut Pembelian Freight On Material Purchases ==> Beban
Angkut Pembelian Bahan Freight Out ==> Ongkos Angkut Penjualan
Frequency Distribution ==> Distribusi Frekuensi Fringe Benefit
==> Tunjangan Frozen Asset ==> Aktiva Beku Full Cost Method
==> Metode Biaya Penuh Full Disclosure ==> Pengungkapan Penuh
Full Paid Stock ==> Saham Lunas Functional Accounting ==>
Akuntansi Fungsional Fund ==> Dana Fund Accounting ==>
Akuntansi Dana Fund Flow ==> Arus Dana Fund Flow Statement
==> Laporan Arus Dana Funded Appropriation ==> Penyisihan
Dana Funds Statement ==> Laporan Sumber Dan Penggunaan Dana
Furniture & Fixture ==> Peralatan Fusion ==> Penggabungan
Future Value Of Annuity ==> Nilai Majemuk Anuitet G Gain ==>
Keuntungan Gain From Decrease In Inventorry Allowance ==> Laba
Atas Turunnya Nilai Cadangan Persediaan Gain On Sale Marketable
Securities ==> Keuntungan Jual Surat Berharga Gain On Sale Of
Long Term Investment ==> Keuntungan Jual Fixed Asset Gain
Sharing System ==> Sistem Upah Premi Gains And Loss Realization
==> Perkiraan Realisasi Laba Rugi Gains On Realization ==>
Realisasi Keuntungan General Accepted Auditing Standard ==>
Norma Pemeriksaan Akuntan General Accounting ==> Akuntansi Umum
General Agent ==> Agen Umum General And Adminstrative Expense
==> Biaya Umum Dan Administrasi General Assigment ==>
Penegasan Umum General Audit ==> Pemeriksaan Umum General
Control ==> Pengendalian Umum General Creditors ==> Kreditur
Umum General Examination ==> Pemeriksaan Umum General Expense
==> Biaya Umum General Fund ==> Dana Umum General Journal
==> Jurnal Umum General Journal Entry ==> Pos Jurnal Umum
General Ledger ==> Buku Besar Umum General Operating Expense
==> Biaya Umum Operasi General Purpose ==> Laporan Serba Guna
General Reserve ==> Cadangan Umum Generally Accepted Accounting
Principle ==> Prinsip Akuntansi Yang Diakui Secara Umum
Geograpihical Decentralization ==> Desentralisasi Geografis
Getting The Order ==> Mendapatkan Order Gilt Edges ==>
Obligasi Unggul Go Public Company ==> Perusahaan Yang Menjual
Saham Ke Masyarakat Going Concern ==> Kesinambungan Going
Concern Concept ==> Konsep Kontinuitas Usaha Gold Reserves
==> Cadangan Emas Gold Standard ==> Standar Emas Good
Available For Sale ==> Barang-barang Yang Tersedia Untuk Dijual
Good Delivery ==> Penyerahan Sempurna Goods In Process ==>
Barang Dalam Proses Goods In Progress ==> Barang-barang Dalam
Penyelesaian Government Finacial ==> Keuangan Pemerintah
Governmental Accounting ==> Akuntansi Pemerintah Grace Period
==> Masa Tenggang Gross Loss ==> Rugi Kotor Gross National
Product ==> Produksi Nasional Bruto Gross Profit ==> Laba
Kotor Gross Profit Analysist ==> Analisa Laba Kotor Gross Profit
From Sales ==> Laba Bruto Penjualan Gross Profit Method ==>
Metode Laba Kotor Gross Profit On Sales ==> Laba Kotor Atas
Penjualan Gross Profit Percentage ==> Persentase Laba Kotor
Gross Profit Ratio ==> Rasio Laba Kotor Gross Purchases ==>
Pembelian Kotor Gross Salaries ==> Gaji Kotor Gross Sales ==>
Penjualan Kotor Gross Working Capital ==> Modal Kerja Bruto
Group Approach ==> Pendekatan Secara Kelompok Group Code ==>
Kode Kelompok Group Depreciation ==> Penyusutan Secara Kelompok
Growth Stock ==> Saham Unggul Guaranteed Bond ==> Obligasi
Yang Dijamin Guaranteed Securities ==> Sekuritas Yang Dijamin H
Hard Currency ==> Mata Uang Kuat Hard Goods ==> Barang-barang
Konsumsi Tahan Lama Hardware ==> Perangkat Keras Hash Total
==> Total Kasar/Jumlah Kotor Hearing ==> Pemeriksaan Heating
And Lighting Expense ==> Biaya Pemanas Dan Penerangan Heavy
Market ==> Pasar Turun Hidden Inflation ==> Inflasi
Tersembunyi Hidden Reserves ==> Cadangan Rahasia Hidden Tax
==> Pajak Tersembunyi Hire Purchase Agreement ==> Perjanjian
Sewa Beli Bersyarat Hiring Ticket ==> Surat Perjanjian Kerja
Histogram ==> Distribusi Frekuensi Historical Cost ==> Biaya
Historis Historical Cost Accounting ==> Akuntansi Perolehan
Historis Historical Cost Concept ==> Konsel Biaya Historis Hold
Back Pay ==> Penangguhan Pembayaran Upah Holding Company ==>
Perseroan Induk Holding Gain Or Loss ==> Penyimpangan Keuntungan
dan Kerugian Home Office ==> Kantor Pusat Horizontal Analysis
==> Analisis Horizontal Horizontal Combination ==> Kombinasi
Horizontal Hot Money ==> Uang Panas Human Capital ==> Modal
Daya Manusia Human Resource Accounting ==> Akuntansi Sumber Daya
Manusia Hurdle Rate ==> Tingkat Batas Hypothetical Sales Value
Relatives ==> Harga Jual Hipotetis I Idle Capacity ==>
Kapasitas Yang Tak Terpakai Idle Capacity Variance Analysist ==>
Analisa Penyimpangan Kapasitas yang Tak Terpakai Idle Money ==>
Uang Menganggur Immediate Or Cancel Order ==> Amanat Sisa Batal
Implementation ==> Implementasi Impress Account ==> Perkiraan
Impres Impress Petty Cash ==> Dana Kas Kecil Imprest Fund System
==> Sistem Dana Tetap Improper Accumulation ==> Akumulasi
Pendapatan Secara Tidak Layak Improvement ==> Penyempurnaan
Imputed Cost ==> Biaya Terkait Imputed Interest ==> Bunga
Terkait In Active Stock ==> Saham Yang Kurang Laku In Charge
Accountant ==> Akuntan Penanggung Jawab Incentive Taxation
==> Sistem Perpajakan Insentif Income ==> Laba Income After
Tax ==> Laba Sesudah Pajak Income Averaging ==> Peralatan
Penghasilan Income Bond ==> Pendapatan Obligasi Income From
Joint Venture ==> Laba Usaha Patungan Income From Operation
==> Laba Usaha Income Principle ==> Azas Pendapatan Income
Sharing Agreement ==> Persetujuan Pembagian Laba Income
Statement ==> Laporan Rugi Laba Income Statement Account ==>
Perkiraan Rugi Laba Income Statement Approach ==> Pendekatan
Laba Rugi Income Statement Approach Method ==> Metode pendekatan
Rugi Laba Income Summary ==> Ikhtisar Rugi Laba Income Tax
==> Pajak Penghasilan Income Tax Method ==> Metode Pajak
Penghasilan Incoming Collection ==> Inkaso Masuk Increasing Cost
==> Biaya Meningkat Increasing Cost Industry ==> Industri
dengan Biaya Meningkat Incremental Cash Flow ==> Arus Uang Kas
Tambahan Incremental Cost ==> Biaya Tambahan Incremental Cost Of
Capital ==> Biaya Modal Tambahan Indenture ==> Indenture
Independence ==> Sikap Tidak Memihak Independent Accountant
==> Akuntan Independen Independent Auditor ==> Auditor
Independen Independent Auditor Report ==> Laporan Pemeriksa Yang
Bebas Indirect Cost ==> Biaya Tidak Langsung Indirect
Departemental Expense ==> Beban Departemen Tak Langsung Indirect
Expense ==> Biaya Tak Langsung Indirect Factory Cost ==>
Biaya Pabrik Tak Langsung Indirect Labor ==> Tenaga Kerja Tak
Langsung Indirect Material ==> Bahan Baku Tak Langsung Indirect
Operating Expense ==> Biaya Usaha Tak Langsung Indirect
Production ==> Produksi Tidak Langsung Indirect Tax ==> Pajak
Tidak Langsung Individual Proprietorship ==> Perusahaan
Perseorangan Individual Retirement Account ==> Perkiraan
Pemberhentian Industrial Goods ==> Barang-barang Industri
Industrial Revenue Bond ==> Obligasi Pendapatan Industri
Inflation ==> Inflasi Inflation Accounting ==> Akuntansi
Untuk Inflasi Information ==> Informasi Information System
==> Sistem Informasi Inheritance Tax ==> Pajak Warisan
Initial Audit ==> Pemeriksaan Pertama Kali Initial Inventory
==> Persediaan Awal Input Tax ==> Pajak Masukan Installation
Cost ==> Biaya Instalasi/Pemasangan Installment ==> Angsuran/
Cicilan Installment Allotment ==> Alokasi Cicilan Installment
Bond ==> Obligasi Cicilan Installment Buying ==> Pembelian
Cicilan Installment Contract Receivable ==> Piutang Penjualan
Cicilan Installment Deposit ==> Tabungan Cicilan Installment
Loan ==> Pinjaman Cicilan Installment Method ==> Metode
Cicilan Installment Payable ==> Hutang Cicilan Installment Sales
==> Penjualan Cicilan Installment Sales Method ==> Metode
Penjualan Cicilan Installment Term Debt ==> Utang Jangka
Menengah Insurance ==> Asuransi Insurance Expense General ==>
Biaya Asuransi Umum Insurance Expense Selling ==> Biaya Asuransi
Penjualan Insurance Fund ==> Dana Asuransi Insurance Policy
==> Polis Asuransi Insurance Premium ==> Premi Asuransi
Insurer ==> Perusahaan Asuransi Intangible Asset ==> Aktiva
Tidak Berwujud Intangible Fixed Assets ==> Aktiva Tetap Tak
Berwujud Interchangeable Bond ==> Obligasi Yang Dapat
Dipertukarkan Intercompany Loans ==> Pinjaman Antar Perusahaan
Intercompany Sales ==> Penjualan Antar Perusahaan Intercompany
Transaction ==> Transaksi Antar Perusahaan Interest ==> Bunga
Interest Bearing Note ==> Wesel Berbunga Interest Bond ==>
Obligasi Bunga Interest Collected In Advance ==> Bunga Diterima
Di Muka Interest Earned ==> Pendapatan Bunga Interest Expense
==> Biaya Bunga Interest Factor ==> Faktor Bunga Interest
Income ==> Pendapatan Bunga Interest On Capital ==> Bunga
Modal Interest Payable ==> Hutang Bunga Interest Receivable
==> Piutang Bunga Interim Audit ==> Pemeriksaan Sementara
Interim Bond ==> Obligasi Sementara Interim Devidend ==>
Deviden Sementara Interim Financial Statement ==> Laporan
Keuangan Interim Interim Monthly Income Statement ==> Laporan
R/L Bulanan Sementara Interim Sertificate ==> Sertifikat
Sementara Interim Statement ==> Laporan Sementara Intermediate
Goods ==> Barang-barang Antara Internal Audit ==> Pemeriksaan
Intern Internal Auditor ==> Pemeriksa Internal Internal Check
==> Pemeriksaan Intern Internal Control ==> Pengawasan Intern
Internal Control Questionary ==> Pertanyaan Pengendalian Intern
Internal Control System ==> Sistem Pengendalian Interen Internal
Event ==> Kejadian Interen Internal Financing ==> Pembiayaan
Intern Internal Rate Of Return ==> Tingkat Hasil Pengembalian
Interen International Accounting ==> Akuntansi Internasional
International Federation Of Accountants ==> Federasi Akuntan
Internasional Interperiod Income Tax Allocation ==> Alokasi
Pajak Penghasilan Antar Periode Intrinsic Value ==> Nilai
Sesungguhnya Inventory ==> Persediaan Inventory Analysis Report
==> Laporan Analisis Persediaan Inventory Audit ==>
Pemeriksaan Persediaan Inventory Control ==> Pengendaliaan
Persediaan Inventory Control Application ==> Aplikasi
Pengendalian Persediaan Inventory Observation ==> Pengamatan
Persediaan Inventory Of Direct Material ==> Persediaan Bahan
Baku Langsung Inventory Of Indirect Material ==> Persediaan
Bahan Baku Tidak Langsung Inventory Of Material ==> Persediaan
Bahan Mentah Inventory Profit ==> Laba Persediaan Inventory
Reorder Report ==> Laporan Pemesan Kembali Persediaan Inventory
Subsidiary Ledger ==> Buku Tambahan Persediaan Inventory Taking
==> Inventarisasi Inventory Turnover ==> Perputaran
Persediaan Inventory Valuation ==> Penilaian Persediaan Invested
Capital ==> Modal Yang Diinvestasikan Invested Fund ==> Dana
Yang Diinvestasikan Investee ==> Penerima Penanaman Modal
Investigation ==> Penyelidikan Investment ==> Investasi
Investment Adviser ==> Penasihat Investasi Investment Allowance
==> Bunga Modal Investment Banker ==> Bankir Investasi
Investment Center ==> Pusat Investasi Investment Company ==>
Perusahaan Investasi Investment Credit ==> Kredit Investasi
Investment Finance Corporation ==> Lembaga Perantara Penerbitan
Sekuritas Investment In Bill ==> Investasi Dalam Bentuk Surat
Wesel Investment In Bond ==> Investasi Dalam Obligasi Investment
In Fund ==> Investasi Dalam Dana Investment In Joint Venture
==> Investasi Dalam Usaha Patungan Investment In Land ==>
Investasi Dalam Bentuk Tanah Investment In Life Insurance ==>
Investasi Dalam Bentuk Asuransi Jiwa Investment In Stock ==>
Investasi Saham Investment Portfolio ==> Portepel Investasi
Investment Tax Credit ==> Kredit Pajak Investasi Investor ==>
Penanam Modal Invoice ==> Faktur Invoice Register ==>
Register Faktur Pembelian Irregularity ==> Penyelewengan Issued
Capital Stock ==> Modal Saham Diterbitkan Issued Stock ==>
Saham Ditempatkan Issurer ==> Emiten J Job Analysis ==>
Analisis Kerja Job Cost Card ==> Kartu Kalkulasi Harga Pokok
Pesanan Job Cost Sheet ==> Lembar Biaya Pesanan Job Description
==> Uraian Tugas Job Order Cost ==> Biaya Pesanan Job Order
Cost Sheet ==> Kartu Biaya Pesanan Job Order Cost System ==>
Sistem Biaya Pesanan Job Order Costing ==> Sistem Harga Pokok
Pesanan Job Time Ticket ==> Kartu Jam Kerja Joint Cost ==>
Biaya Gabungan Joint Cost Of Capital ==> Biaya Penggunaan Modal
bersama Joint Enterprise ==> Perusahaan Bersama Joint Products
==> Produksi Gabungan Joint Venture ==> Usaha Patungan Joint
Venture Books ==> Buku Buku Usaha Patungan Journal ==> Buku
Harian Journal Entry ==> Ayat-Ayat Jurnal Journal Voucher ==>
Voucher Jurnal Journalizing ==> Menjurnal Judgment Sample ==>
Sampel Pertimbangan Junior Security ==> Sekuritas Junior L Labor
==> Tenaga Kerja Labor Budget ==> Anggaran Tenaga Kerja Labor
Cost ==> Biaya Tenaga Kerja Labor Cost Control ==>
Pengendalian Biaya Tenaga Kerja Labor Cost Report ==> Laporan
Biaya Tenaga Kerja Labor Efficiency Ratio ==> Rasio Effisiensi
Tenaga Kerja Labor Efficiency Standard ==> Standar Effisiensi
Tenaga Kerja Labor Efficiency Variance ==> Selisih Effisiensi
Tenaga Kerja Labor Fringe Benefit ==> Pendapatan Yang Diterima
Tenaga Kerja Labor Performance Report ==> Laporan Pelaksanaan
Kerja Labor Rate Variance ==> Penyimpangan Tarif Tenaga Kerja
Land ==> Tanah Land Right ==> Hak Atas Tanah Last In First
Out ==> Masuk Terakhir Keluar Pertama Lead Time ==> Tenggang
Waktu Lease ==> Sewa Lease Agreement ==> Kontrak Sewa Guna
Lease Or Make ==> Sewa Atau Beli Leasehold Improvement ==>
Pengembangan Atas Leasehold Leasing ==> Sewa Guna Ledger ==>
Buku Besar Ledger Less Bookkeeping ==> Pembukuan Sistem Tembus
Legal Capital ==> Modal Resmi Legal Entity ==> Kesatuan Hukum
Legal Substance ==> Metode Tanpa Buku Pembantu Legal Value
==> Nilai Dasar Lessee ==> Penyewa Lessor ==> Pihak Yang
Menyewakan Guna Barang Letter Of Comments ==> Surat Komentar
Letter Of Transmettal ==> Surat Penyerahan Leverage Factor
==> Perbandingan Utang Terhadap Aktiva Liability ==>
Kewajiban Liability Certificate ==> Pernyataan Berhutang
Liability Devidend ==> Deviden Hutang Liability Reserve ==>
Cadangan Hutang Licence ==> Lisensi LIFO ==> Last In First
Out Lightwater & Telp Expense ==> Beban Listrik Air &
Telepon LILIFO ==> Lieftinck Last In First Out Limitation Of
Financial Statement ==> Keterbatasan Laporan Keuangan Limited
Company ==> Perseroan Terbatas Limited Liability ==>
Kewajiban Terbatas Limited Life ==> Waktunya Terbatas Limited
Order ==> Pesanan Terbatas Limited Partner ==> Sekutu
Komanditer Limited Partnership ==> Persekutuan Komanditer Line
Authority ==> Wewenang Garis Line Manager ==> Manajer Lini
Liquid Asset ==> Aktiva Liquid Liquid Capital ==> Modal
Lancar Liquid Deviciency ==> Devisiensi Likuid Liquidating
Devidend ==> Deviden Likuidasi Liquidation ==> Likuidasi
Liquidation Value ==> Nilai Likuidasi Liquidity ==> Kemampuan
Bayar Hutang Jangka Pendek/Likuiditas Liquidity Analysis ==>
Analisis Likuiditas Liquidity Preverence ==> Preferensi
Likuiditas Liquidity Ratio ==> Rasio Likuiditas Listed
Securities ==> Efek-efek Terdaftar Loan ==> Pinjaman Loan
Capital ==> Modal Pinjaman Loan Fund ==> Dana Pinjaman Loan
Value ==> Nilai Pinjaman Long From Report ==> Laporan Akuntan
Bentuk Panjang Long Run Proof ==> Pengecekan Jangka Panjang Long
Run Report ==> Laporan Bentuk Panjang Long Term Asset ==>
Aktiva Jangka Panjang Long Term Debt ==> Hutang Jangka Panjang
Long Term Debts To Equity Ratio ==> Rasio Utang Jangka Panjang
Terhadap Modal Sendiri Long Term Investment ==> Investasi Jangka
Panjang Long Term Investment In Stock ==> Investasi Jangka
Panjang Dalam Saham Long Term Liabilities ==> Hutang Jangka
Panjang Loss ==> Rugi Loss From Operation ==> Rugi usaha Loss
On Realization ==> Realisasi Kerugian Loss On Reduction Of
Inventory ==> Rugi Penurunan Nilai Persedian Loss On
Reppossessions ==> Rugi Penarikan Kembali Loss On Sale Of
Invesment ==> Rugi Penjualan Investasi Loss On Trade In ==>
Rugi Pertukaran Loss Unit ==> Unit Yang Hilang Lower Cost Or
Market ==> Harga Beli Atau Harga Pasar Yang Lebih Rendah
Lumpsump Purchase ==> Pembelian Secara Bulat Luxury Tax ==>
Pajak Barang Mewah M Machine ==> Mesin Machine Hour Cost ==>
Biaya Mesin Per Jam Machine Kept Columnal Journal ==> Jurnal
Berkolom Dengan Mesin Made Work ==> Pekerjaan Buatan Main
Product ==> Produk Utama Maintenance ==> Perawatan
Maintenance Cost ==> Biaya Pemeliharaan Maintenance Department
Budget ==> Anggaran Departemen Pemeliharaan Maintenance Expense
==> Biaya Pemeliharaan Make Or Buy Decision ==> Keputusan
Buat Atau Beli Make Up Wages ==> Upah Tambahan Man Power ==>
Tenaga Manusia Management ==> Manajemen Management Accounting
==> Akuntansi Manajemen Management Advisory Service ==>
Pelayanan Konsultasi Perusahaan Management Audit ==> Pemeriksaan
Manajemen Management By Exception ==> Manajemen Dengan
Pengecualian Management Information System ==> Sistem Informasi
Manajemen Management Of Earnings ==> Manajemen Pendapatan
Managerial Accounting ==> Akuntansi Manajerial Manipulation
==> Manipulasi Manufacture ==> Pabrik Manufacturing Company
==> Perusahaan Pabrikasi Manufacturing Cost ==> Biaya
Pabrikasi Manufacturing Firm ==> Perusahaan Industri
Manufacturing Margin ==> Marjin Produksi Manufacturing Overhead
==> Overhead Pabrik Manufacturing Statement ==> Laporan
Produksi Manufacturing Summary ==> Ikhtisar Produksi Margin
Account ==> Perhitungan Keuntungan Sisa Margin Call ==>
Permintaan Tambahan Margin Profit On Sales ==> Marjin Laba
Penjualan Marginal Business ==> Perusahaan Marjinal Marginal
Cost ==> Biaya Marjinal Marginal Labor ==> Buruh Dengan Hasil
Marjinal Marginal Product ==> Produk Marjinal Marginal Revenue
==> Pendapatan Marjinal Mark Down ==> Penurunan Harga Mark
Down Cancellation ==> Pembatalan Pengurangan Harga Mark Up
==> Kenaikan Harga Markdown Cancellation ==> Pembatalan
Penurunan Harga Market ==> Pasar Market Analysis ==> Analisis
Pasar Market Analyst ==> Analis Pasar Market Discretion Order
==> Amanat Pasar Terbaik Market Model ==> Model Pasar Market
Planning ==> Perencanaan Pasar Market Price ==> Harga Pasar
Market Rate ==> Harga Pasar Market Research ==> Penelitian
Pasar Market Risk ==> Resiko Pasar Market Value ==> NIlai
Pasar Market Value At Split Off ==> Harga Jual Pada Titik Pisah
Market Value Of Rights ==> Harga Pasar Hak Beli Saham Market
Value Of Stock Ex Right ==> Harga Pasar Saham Tanpa Hak Beli
Saham Marketable Securities ==> Surat Berharga Marketing ==>
Pemasaran Marketing Cost Analyst ==> Analisis Biaya Marketing
Marketing Department ==> Departemen Pemasaran Marketing Expense
==> Biaya Pemasaran Markup Cancellation ==> Pembatalan
Kenaikan Harga Mass Production ==> Produksi Masal Master
Agreement ==> Perjanjian Induk Master Budget ==> Bujet Induk
Master File ==> Berkas Induk Matching ==> Sesuai Matching
Concept ==> Konsep Pembebanan Matching Cost With Revenue ==>
Penetapan Pendapatan Dan Biaya Material ==> Bahan Baku Material
Account ==> Perkiraan Bahan Baku Material Available For Use
==> Bahan Siap Dipakai Material Control ==> Pengawasan Bahan
Baku Material Cost ==> Biaya Bahan Baku Material In Process
==> Bahan Baku Dalam Proses Material In Transit ==> Bahan
Dalam Perjalanan Material Ledger ==> Buku Besar Bahan Baku
Material Ledger Card ==> Kartu Bahan Baku Material Managemenet
==> Management Bahan baku Material Mix Variance ==> Selisih
Komposisi Bahan Material Price Variance ==> Penyimpangan Harga
Bahan Baku Material Quantity Standard ==> Standar Kuantitas
Bahan Baku Material Quantity Variance ==> Selisih Kuantitas
Bahan Material Schedule ==> Jadwal Bahan Material Usage Price
Variance ==> Selisih Harga Pemakaian Bahan Material Yield
Variance ==> Selisih Hasil Bahan Materiality ==> Besar Kecil
Nilai Materiality Concept ==> Konsep Keberartian Materials
Requisition ==> Permintaan Bahan Baku Maturity ==> Jatuh
Tempo Maturity Basis ==> Basis Jatuh Tempo Maturity Date ==>
Tanggal Jatuh Tempo Maturity Value ==> Nilai Jatuh Tempo Maximum
Capacity ==> Kapasitas Maksimum Medical Expense ==> Biaya
Pengobatan Medium Term Loan ==> Pinjaman Jangka Menengah
Memorandum Of Deposit ==> Memorandum Deposito Merchandise Firm
==> Perusahaan Perdagangan Merchandise Inventory ==>
Persediaan Barang Dagangan Merchandise Inventory Turnover ==>
Perputaran Persedian Barang Dagangan Merchandise Shipment On
Consigment ==> Pengiriman Bagian Konsinyasi Merchandising
Company ==> Perusahaan Dagang Minimum Rate ==> Tarif Minimum
Minimum Wage ==> Upah Minimum Minmax Method ==> Metode
Maksimum Minimum Minority Interest ==> Hak Minoritas
Miscellaneous Assets ==> Aktiva Rupa-rupa Miscelleneous Expense
==> Biaya Rupa-Rupa Miscelleneous General Expense ==> Biaya
Umum Rupa-Rupa Miscelleneous Selling Expense ==> Biaya Penjualan
Rupa-Rupa Misleading ==> Menyesatkan Mixed Account ==>
Rekening Campuran Mixed Cost ==> Biaya Campuran Mixed Holding
Company ==> Perseroan Induk Campuran Mixed Invoice ==> Faktur
Campuran Mixed Opinion ==> Pendapat Campuran Monetary Concept
==> Konsep Moneter Monetary Item ==> Pos Moneter Monetary
Liability ==> Kewajiban Moneter Monetary Reserves ==>
Cadangan Moneter Monetary Unit ==> Satuan Moneter Money ==>
Uang Morning Loan ==> Pinjaman Sehari Mortgage ==> Hipotek
Mortgage Bond ==> Obligasi Hipotik Mortgage Company ==>
Perseroan Hipotek Mortgage General ==> Hipotek Umum Mortgage
Improvement ==> Hipotek Untuk Perbaikan Mortgage Payable ==>
Hutang Hipotek Moving Average ==> Rata-Rata Bergerak Moving
Average Method ==> Metode Rata-rata Bergerak Multiple
Correlation ==> Korelasi Ganda Multiple Currency System ==>
Sistem Mata Uang Berganda Multiple Step ==> Langkah Bertahap
Multiple Step Income Statement ==> Laporan Pendapatan Bentuk
Ganda Municipal Bond ==> Obligasi Pemerintah Daerah Mutual
Company ==> Perusahaan Bersama Mutual Insurance Company ==>
Perusahaan Asuransi Bersama N Narrow Market ==> Pasar Terbatas
National Association Of Accountant ==> Asosiasi Akuntan Nasional
National Bank Act ==> Undang-undang Bank Nasional National Bank
Notes ==> Uang Kertas Bank Nasional National Income ==>
Pendapatan Nasional Natural Bussiness Year ==> Tahun Bisnis
Alami Natural Loss ==> Kehilangan Alami Natural Resources ==>
Sumber-sumber Alam Near Money ==> Aktiva Yang Segera Dapat
Diuangkan Negative Assurance ==> Jaminan Negatif Negative
Confirmation ==> Konfirmasi Negatif Negative Goodwill ==>
Goodwill Negatif Negotiated Market ==> Pasar Murni Net Asset
==> Aktiva Bersih Net Book Value ==> Nilai Buku Bersih Net
Earning ==> Pendapatan Bersih Net Income ==> Pendapatan
Bersih Net Income After Tax ==> Laba Bersih Sesudah Pajak Net
Income Before Tax & Interest ==> Laba Bersih Sebelum Pajak
& Bunga Net Income From Operation ==> Laba Bersih Dari
Kegiatan Operasi Net Issue ==> Emisi Baru Net Loss ==>
Kerugian Bersih Net Markdown ==> Penurunan Harga Netto Net
Markup ==> Kenaikan Harga Netto Net Method ==> Metode Bersih
Net Monetary Asset ==> Aktiva Moneter Net Of Tax Tax Effect
==> Bersih Dari Pengaruh Pajak Net Pay ==> Upah Bersih Net
Payment ==> Pembayaran Bersih Net Present Value ==> Nilai
Bersih Sekarang Net Profit ==> Laba Bersih Net Purchase ==>
Pembelian Bersih Net Realizable Value ==> Nilai Bersih Yang
Dapat Direalisasi Net Sales ==> Penjualan Bersih Net Working
Capital ==> Modal Kerja Bersih Net Worth ==> Kekayaan Bersih
Net Worth To Debt Ratio ==> Rasio Modal Sendiri Terhadap Utang
Night Shift ==> Regu Malam No Opinion ==> Penolakan Pemberian
Pendapat Nominal Account ==> Perkiraan Nominal Nominal Capital
==> Modal Nominal Nominal Cost ==> Biaya Nominal Nominal
Cummulative Preferred Stock ==> Saham Preferen Non Kumulatif
Nominal Interest Rate ==> Tingkat Bunga Nominal Nominal Value
==> Nilai Nominal Non Bussiness Expense ==> Bukan Biaya Usaha
Non Cash Items ==> Bukan Item Kas Non Current Asset ==>
Aktiva Tidak Lancar Non Current Liability ==> Bukan Hutang
Jangka Pendek Non Financial Record ==> Catatan Bukan Keuangan
Non Fixed Asset ==> Bukan Harta Tetap Non Interest Bearing Note
==> Wesel Tanpa Bunga Non Monetary Assets ==> Aktiva Bukan
Aset Non Monetary Item ==> Pos Bukan Moneter Non Operating
Expenses ==> Beban-beban Non Operasional Non Operating Revenue
==> Pendapatan Non Operasional Non Participating Preferred Stock
==> Saham Preferen Non Patisipasi Non Profit Corporation ==>
Perusahaan Sosial Non Profit Organization ==> Organisasi Yang
Tidak Mencari Laba Non Recurring Cost ==> Biaya Tidak Berulang
Non Supficient Fund Check ==> Cek Kosong Non Voting Stock ==>
Saham Diam Non Working Capital ==> Bukan Modal Kerja Nopar Stock
==> Saham Tanpa Nilai Nominal Normal Balance ==> Saldo Normal
Normal Capacity ==> Kapasitas Normal Normal Distribution ==>
Distribusi Normal Normal Goods ==> Barang Normal Normal Price
==> Harga Normal Normal Return ==> Pengembalian Normal Normal
Working Capital ==> Modal Kerja Not Sufficient Fund ==> Dana
Tidak Cukup Note ==> Wesel Note Payable ==> Wesel bayar Note
Receivable ==> Wesel Tagih Notes Receivable Discounted ==>
Wesel Tagih Yang Didiskontokan Notes To Financial Statement ==>
Catatan atas Laporan Keuangan Notice Of Employment ==> Surat
Perjanjian Kerja O Object Classification ==> Klasifikasi Objek
Objectivity ==> Objektivitas Obligations ==> Obligasi
Observation Of Inventory Taking ==> Pengamatan Perhitungan
Persediaan Obsolescence ==> Keusangan Occupancy Cost ==>
Biaya Pendiaman/Penempatan Off Balance Sheet Financing ==>
Pembelanjaan Diluar Neraca Off Balance Sheet Transaction ==>
Transaksi Di Luar Neraca Off Board ==> Transaksi Langsung Offer
==> Penawaran Offer Price ==> Harga Penawaran Office ==>
Kantor Office Equipment ==> Peralatan kantor Office Insurance
Expense ==> Beban Asuransi Kantor Office Maintenance Expense
==> Beban Pemeliharaan Kantor Office Management ==> Manajemen
Perkantoran Office Salaries Expense ==> Biaya Gaji Bagian Kantor
Office Suplies Expense ==> Biaya Perlengkapan Kantor Office
Supplies ==> Perlengkapan Kantor Office Supplies Expense ==>
Beban Kebutuhan Kantor Official Quotation Rate ==> Daftar Kurs
Resmi Offset Account ==> Rekening Lawan Old Age Insurance ==>
Jaminan Hari Tua Oligopoly ==> Oligopoli On Account ==>
Pembayaran Angsuran On Balance Sheet Transaction ==> Transaksi
Nyata One Time Voucher Prosedures ==> Prosedur Pembuatan Voucher
Sekaligus One Write System ==> Sistem Sekali Tulis Open Account
==> Rekening Perkiraan Terbuka Open Book Account ==> Rekening
Perkiraan Buku Terbuka Open Check ==> Cek Terbuka Open
Corporation ==> Perusahaan Berpotensi Luas Open Item Statement
==> Surat Pernyataan Elemen-Elemen Terbuka Open Order ==>
Amanat Tanpa Batas Waktu Open Stock ==> Stok Tersedia Opening
Assets ==> Aktiva Yang Terlihat Operasi Opening Entry ==>
Ayat-ayat Pembukaan Opening Price ==> Harga Perkenalan Operating
Assets ==> Aktiva/Modal Operasi Operating Budget ==> Bujet
Operasi Operating Cycle ==> Siklus Operasional Operating Expense
==> Biaya Usaha Operating Income ==> Hasil Usaha Operating
Lease ==> Lease Operasi Operating Leverage ==> Leverage
Operasi Operating Period ==> Periode Operasi Operating Ratio
==> Rasio Operasi Operating Research ==> Penelitian
Operasional Operating Revenues ==> Pendapatan-pendapat
Operasional Operating Sales Budget ==> Anggaran Operasional
Penjualan Operating Statement ==> Pernyataan Operasi Operating
Transactions ==> Transaksi Operasionil Opinion ==> Pendapat
Opportunity Cost ==> Biaya Kesempatan Option Right ==> Hak
Opsi Optional Bond ==> Obligasi Opsional Optional Devidend
==> Deviden Opsional Order ==> Permintaan Order Item List
==> Daftar Permintaan Barang Ordering Cost ==> Biaya Pesanan
Ordinary Repair ==> Reparasi Biasa Ordinary Shares ==> Saham
Biasa Organization ==> Organisasi Organization Chart ==>
Struktur Organisasi Organization Cost ==> Biaya Organisasi
Organized Exchanges ==> Bursa-bursa Efek Resmi Original Cost
==> Biaya Orisinil Other Asset ==> Harta Lain-Lain Other
Current Asset ==> Harta Lancar Lainnya Other Current Liabilities
==> Hutang Lancar Lainnya Other Expense ==> Biaya Lain-Lain
Other Fixed Asset ==> Harta Tetap Lainnya Other General Expense
==> Biaya Umum Lainnya Other Income ==> Pendapatan Lain-Lain
Other Longterm Liabilities ==> Hutang Jangka Panjang Lainnya
Other Revenue ==> Pendapatan Lain-Lain Other Selling Expense
==> Biaya Penjualan Lainnya Out Of Pocket Cost ==> Biaya
Kantong Sendiri Out Of Pocket Expense ==> Beban Dari Saku
Sendiri Out Of Stock ==> Tidak Ada Dalam Persediaan Out Tax
==> Pajak Keluaran Outlay ==> Pengeluaran Output Method
==> Metode Output Outside Broker ==> Broker Luar Outstanding
Bond ==> Obligasi Dalam Peredaran Outstanding Check ==> Cek
Beredar Outstanding Securities ==> Sekuritas Dalam Peredaran
Outstanding Stock ==> Saham Yang Beredar Over Applied Factory
Overhead ==> Kelebihan Aplikasi Overhead Pabrik Over
Capitalization ==> Kapitalisasi Berlebihan Over The Counter
Sales ==> Penjualan Tunai Overall Cost Of Capital ==> Biaya
Penggunaan Modal Rata-rata Overall Opinion ==> Pendapat
Menyeluruh Overbought ==> Pembelian Berlebihan Overdraft ==>
Kelebihan Penarikan Overdraft Application Rate ==> Tarif
Pembebanan Overhead Overdraft Budget Variance ==> Selisih
Anggaran Overhead Overdraft Rate ==> Tarif Overhead Overdraft
Spending Variance ==> Selisih Pengeluaran Overhead Overdraft
System ==> Sistem Kelebihan Penarikan Overissue ==> Emisi
Lebih Oversold ==> Penjualan Berlebihan Overstated ==>
Terlalu Tinggi Overtime ==> Lembur Overtime Premium ==> Premi
Lembur Owners Equity ==> Modal Pemilik Owners Risk ==> Resiko
Pemilik Ownership ==> Hak Milik Ownership Right ==> Hak
Pemilik Perusahaan P Packing Slip ==> Tembusan Barang Paid In
Capital ==> Modal Yang Disetor Paid In Surplus ==> Agio Saham
Paid Up Stock ==> Saham Yang Disetor Penuh Paid Voucher File
==> Untuk Voucher Dibayar Paper Profit ==> Laba Di Atas
Kertas Par Stock ==> Saham Yang Punya Nilai Par Value ==>
Nilai Nominal Par Value Stock ==> Saham Dengan Nilai Nominal
Parallel Operation ==> Operasi Sejajar Parent Company ==>
Perusahaan Induk Part Paid Stock ==> Saham Belum Lunas
Participating Bond ==> Obligasi Partisipasi Participating
Preferred Stock ==> Saham Preferen Partisipasi Partner ==>
Sekutu Partner In Charge ==> Partner Utama Partners Interest
==> Kepentingan Sekutu Partnership ==> Persekutuan Passive
Bond ==> Obligasi Pasif Past Devidend ==> Deviden Yang
Terlewatkan Past Service Cost ==> Biaya Jasa Masa Lalu Patent
==> Paten Pawn Broker ==> Pemilik Rumah Gadai Payable ==>
Hutang Payable Date ==> Tanggal Pembayaran Payable To Bearer
==> Dapat Dibayar Kepada Pembawa Payable To Defaulting Subsouder
==> Utang Kepada Pemesan Saham Payback Method ==> Metode
Pengembalian Payback Period ==> Masa Pengembalian Payer ==>
Yang Membayar Payment ==> Pembayaran Payment Bill ==> Wesel
Tunai Payout Ratio ==> Rasio Pembayaran Deviden Payroll ==>
Gaji Payroll Application ==> Aplikasi Gaji dan Upah Payroll Cost
==> Biaya Gaji dan Upah Payroll Department ==> Departemen
Penggajian Payroll Journal ==> Jurnal Gaji Payroll Register
==> Register Gaji dan Upah Payroll Sheet ==> Daftar Gaji
Payroll System ==> Sistem Penggajian Payroll Tax ==> Pajak
Penghasilan Peak Demand Capacity ==> Kapasitas Permintaan
Maksimum Pen And Ink Method ==> Metode Tangan Pen Kept Columnar
Journal ==> Jurnal Berkolom Dengan Tangan Pen Kept Worksheet
==> Daftar Berkolom Dengan Tangan Pencil Footing ==> Hasil
Penjumlahan Pension Cost ==> Biaya Pensiun Pension Fund ==>
Dana Pensiun Pension Plan ==> Rencana Pensiun Percentage ==>
Persentase Percentage Completion Method ==> Metode Persentase
Penyelesaian Kembali Percentage Depletion ==> Deplesi Persentase
Percentage Of Completion Method ==> Metode Persentase
Penyelesaian Percentage Of Contract Completion Method ==> Metode
Persentase Penyelesaian Kontrak Perdiem ==> Persatuan Waktu
Perferred Stockholder ==> Pemegang Saham Istimewa Performance
Audit ==> Audit Daya Guna Performance Report ==> Laporan
Pelaksanaan Performance Test ==> Uji Prestasi Periodic Budget
==> Anggaran Secara Periodik Periodic Cost ==> Biaya Periodik
Periodic Inventory Method ==> Metode Persediaan Periodik
Periodic Inventory System ==> Sistem Persediaan Berkala Periodic
Method ==> Metode Berkala Periodic Report ==> Laporan Berkala
Periodicity ==> Periode Akuntansi Periodicity Concept ==>
Konsep Periodisitas Permanent Differences ==> Perbedaan Permanen
Permanent File ==> Berkas Tetap Permanent Transaction File
==> Berkas Transaksi Permanen Permanent Working Capital ==>
Modal Kerja Permanen Perpetual Inventory Method ==> Metode
Persediaan Terus-menerus Perpetual Inventory System ==> Sistem
Persediaan Terus-menerus Personal Account ==> Rekening Pribadi
Personal Department ==> Departemen Personalia Personal Financial
Statement ==> Laporan Keuangan Pribadi Personal Property ==>
Harta Tidak Bergerak Pribadi Personal Property Tax ==> Pajak
Bumi dan Bangunan Petty Cash ==> Kas Kecil Petty Cash Fund
==> Dana Kas Kecil Petty Cash Record ==> Catatan Kas Kecil
Petty Cash Voucher ==> Bukti-bukti Kas Kecil Physical Delivery
==> Penyerahan Fisik Physical Examination ==> Uji Secara
Fisik Physical Inventory ==> Persediaan Fisik Physical Inventory
Method ==> Metode Persediaan Fisik Piecemeal Opinion ==>
Pendapatan sepotong-sepotong Planning ==> Perencanaan Planning
and Control ==> Perencanaan dan Pengawasan Planning Budget
==> Anggaran Perencanaan Plant And Equipment ==> Pabrik dan
Peralatan Plant And Equipment Subsidiary Ledger ==> Buku Besar
Tambahan Aktiva Tetap Plant And Machine Control ==> Pengawasan
Mesin dan Pabrik Plant Assets ==> Aktiva Tetap Plant Capacity
==> Kapasitas Pabrik Plant Expansion Fund ==> Dana Perluasan
Pabrik Pledging Of Account Receivable ==> Penjaminan Piutang
Dagang Polling Of Interest ==> Penyatuan Kepentingan Polling Of
Interest Method ==> Metode Penyatuan Kepentingan Positive
Confirmation ==> Konfirmasi Positif Post Closing Trial Balance
==> Neraca Saldo Setelah Penutupan Post Dated Checks ==> Cek
Mundur Posting ==> Memasukkan Jurnal Ke Buku Besar Posting
Reference ==> Petunjuk Posting Postulat ==> Dalil Potensial
Working Capital ==> Modal Kerja Potensial Pra Operating Cost
==> Biaya Pendahuluan Untuk Usaha Pratical Capacity ==>
Kapasitas Praktis Predetermined Cost ==> Biaya Ditentukan Dimuka
Predetermined Factory Overhead ==> Biaya Overhead Pabrik Yang
Ditentukan Lebih Dahulu Predetermined Rate ==> Tarif Dimuka
Preemptive Right ==> Hak Prioritas Preferred As To Dividends
==> Hak Utama Terhadap Deviden Preferred Creditor ==>
Kreditur Preferen Preferred Stock ==> Saham Preferen/Saham
Istimewa Premium ==> Agio Premium On Bond Payable ==> Premi
Atas Hutang Obligasi Premium On Common Stock ==> Premi Saham
Biasa Premium On Preferred Stock ==> Premi Saham Preferen
Premium On Stock ==> Agio Saham Prepaid Advertising ==> Iklan
Dibayar Dimuka Prepaid Delivery Charges ==> Ongkos Angkut Yang
Dibayar Dimuka Prepaid Expense ==> Biaya Dibayar Dimuka Prepaid
Insurance ==> Asuransi Dibayar Dimuka Prepaid Insurance Expense
==> Beban Asuransi Yang Dibayar Dimuka Prepaid Interest Expense
==> Beban Bunga Yang Dibayar Dimuka Prepaid Rent ==> Sewa
Dibayar Dimuka Prepaid Rent Expense ==> Beban Sewa Yang Dibayar
Dimuka Prepaid Transportation ==> Ongkos Transpot Yang Dibayar
Dimuka Prepayment ==> Pembayaran Dimuka Prepered Stock ==>
Modal Saham Preferen Present Value ==> Nilai Sekarang Present
Value Analysis ==> Analisis Nilai Tunai Present Value Of Annuity
==> Nilai Sekarang Anuited Present Value Table ==> Tabel
Nilai Tunai Presentation ==> Penyajian Price Earnings Ratio
==> Rasio Harga Laba Price Index ==> Indeks Harga Price Level
Adjusted Financial Statement ==> Laporan Keuangan Yang Telah
Disesuaikan Price Level Adjustment ==> Penyesuaian Tingkat Harga
Price Level Change ==> Perubahan Tingkat Harga Price Level Gains
Or Losses ==> Keuntungan Atau Kerugian Dari Tingkat Harga
Primary Earning Per Share ==> Laba Per Lembar Saham Primer
Primary Market ==> Pasar Primer Primary Working Capital ==>
Modal Kerja Primer Prime Cost ==> Biaya Material + Biaya Buruh
Prime Rate ==> Tingkat Bunga Utama Principal Auditor ==>
Pemeriksa Utama Principal Of Note ==> Nilai Nominal Wesel Prior
Period Adjusment ==> Koreksi Periode Lalu Prior Preferred Stock
==> Saham Preferen Utama Priority ==> Prioritas Private
Companies Practice Section ==> Seksi Praktek Perusahaan
Perseorangan Private Offering ==> Emisi Terbatas Privately Held
Company ==> Perusahaan Tertutup Procedure ==> Prosedur
Proceed ==> Hasil Proceeds Of Bond Issue ==> Hasil Jual
Penerbitan Obligasi Process Cost Accounting ==> Akuntansi Biaya
dan Harga Pokok Proses Process Cost System ==> Sistem Kalkulasi
Harga Pokok Proses Processing Cost ==> Biaya Proses Procurement
Cost ==> Biaya Pesanan Product Cost ==> Harga Pokok Produksi
Product Line ==> Lini Produk Product Line Reporting ==>
Laporan Jenis Produksi Production Method ==> Metode Produksi
Productive Output Method ==> Metode Hasil Produksi Profesional
Fess ==> Pendapatan Profesional Profesional Judgement ==>
Pertimbangan Profesionil Profit ==> Laba Profit & Loss
Statement ==> Rekening Rugi & Laba Profit Decentralization
==> Desentralisasi Laba Profit Margin ==> Marjin Laba Profit
Planning ==> Perencanaan Laba Profit Sharing ==> Pembagian
Laba Profit Sharing Bond ==> Obligasi Bagi Hasil Profit Taking
==> Jual Spekulasi Profit Volume Ratio ==> Perbandingan Laba
Dan Volume Profitability ==> Kemampuan Memperoleh Laba Proforma
==> Proyeksi Proforma Statement ==> Laporan Proforma Progess
Billing To Customer ==> Harga Kontrak Yang Difakturkan Program
Budget ==> Anggaran Program Program Cost ==> Biaya Yang Telah
Diprogram Program Of Priorities ==> Program Prioritas
Progressive Tax ==> Pajak Progresif Project Proposal List ==>
Daftar Usulan Proyek Promissory Note ==> Surat Ijin Untuk
Membayar Promotion Allowance ==> Tunjangan Untuk Promosi Proof
Shett ==> Lembaran Pembuktian Property ==> Kekayaan Property
Devidend ==> Deviden Dalam Bentuk Harta atau Barang Property
Ratio ==> Rasio Antara Modal Pemilik dan Harta Total Property
Tax ==> Pajak Atas Properti Proprietorship ==> Perusahaan
Perseorangan Provision ==> Propinsi Provision For Bad Debts
==> Provisi Piutang Ragu-ragu Provision For Depreciation ==>
Provisi Penyusutan Provision For Doubtful Accounts ==> Provisi
Piutang Ragu-ragu Provision For Income Taxes ==> Provisi Pajak
Penghasilan Provision For Uncollectibele Accounts ==> Provisi
Piutang Tidak Tertagih Proxy ==> Surat Kuasa Untuk Berbuat
Sesuatu Proxy Statement ==> Surat Kuasa Public Accountant ==>
Akuntan Publik Public Accounting ==> Akuntansi Umum Public
Enterprise ==> Perusahaan Yang Menjual Saham Pada Publik Public
Offering ==> Penawaran Kepada Publik Publik Interest Accounting
==> Akuntansi Bagi Kepentingan Umum Punched Card ==> Kartu
Pembuktian Purchase ==> Pembelian Purchase Account ==>
Perkiraan Pembelian Purchase Discount ==> Potongan Pembelian
Purchase Discount Account ==> Perkiraan Diskon Pembelian
Purchase Invoice ==> Faktur Pembelian Purchase Journal ==>
Buku Harian Pembelian Purchase Method ==> Metode Pembelian
Purchase Of Merchandise ==> Pembelian Barang Dagangan Purchase
Order ==> Pesanan Pembelian Purchase Requisition ==>
Permintaan Pembelian Purchase Return ==> Pembelian Yang
Dikembalikan Purchase Return And Allowance ==> Retur dan
Potongan Pembelian Purchasing Power ==> Kemampuan Beli
Purchasing Power Risk ==> Resiko Daya Beli Purchasing Procedure
==> Prosedur Pembelian Q Qualified Audit Report ==> Laporan
Audit Wajar Bersyarat Qualified Opinion ==> Pendapatan Wajar
Tanpa Syarat Quality Control ==> Pengendalian Mutu Quantity
Discount ==> Diskon Kualitas Quantity Variance ==> Selisih
Kuantitas Quick Asset ==> Aktiva Cepat Quick Ratio ==> Rasio
Aktiva Tunai Quick Theory ==> Teori Antrian Quoted Company
==> Perusahaan Terdaftar R R & D Cost ==> Biaya Riset Dan
Pengembangan Ranking Investment Proposals ==> Usulan Urutan
Investasi Rate ==> Tarif, Tingkat Harga Rate Base ==> Daftar
Tarif Rate Earned On Common Stockholders Equity ==> Rentabilitas
Saham-saham Biasa Rate Earned On Stockholders Equity ==>
Rentabilitas Modal Saham Rate Earned On Total Assets ==>
Rentabilitas Total Aktiva Rate Of Return ==> Tingkat
Pengembalian Rate Of Return On Common Stockholders Equity ==>
Rentabilitas Saham Biasa Rate Of Return On Fixed Assets ==>
Rentabilitas Dari Total Aktiva Tetap Rate Of Return On Investment
==> Rentabilitas Investasi Rate Of Return On Net Worth ==>
Rentabilitas Modal Sendiri Rate Of Stock Turnover ==> Tingkat
Perputaran Persediaan Rate Variance ==> Penyimpangan Tingkat
Upah Ratio ==> Rasio Ratio Analysis ==> Analisis Perbandingan
Ratio Of Plant Asset To Longtermliability ==> Perbandingan Harta
Tetap Dengan Hutang Jangka Panjang Raw Material ==> Bahan Mentah
Raw Material Inventory ==> Persediaan Barang Mentah Raw Material
Price Variances ==> Penyimpangan Harga Bahan Mentah Raw Material
Usage Variance ==> Penyimpangan Penggunaan Bahan Mentah Real
Account ==> Perkiraan Nyata Real Income ==> Penghasilan Nyata
Real Property ==> Harta Nyata Tidak Bergerak Realization Gain Or
Loss ==> Keuntungan Atau Kerugian Yang Direalisasi Realized
Gross Profit On Installment Sales ==> Realisasi Laba Kotor
Rearrangement ==> Penyusunan Kembali Rebate ==> Potongan
Harga Receipt ==> Tanda Terima Receivable ==> Piutang
Receivable Collection Budget ==> Budget Pengumpulan Piutang
Receivable Write Off ==> Penghapusan Piutang Receiving Report
==> Laporan Penerimaan Barang Reciprocal Account ==>
Perkiraan Berlawanan Reciprocal Buying ==> Penjualan
Timbal-balik Reciprocal Selling ==> Penjualan Timbal-balik
Reclamtion ==> Reklamasi Reclassification ==> Klasifikasi
Ulang Reconciliation ==> Rekonsiliasi Record ==> Catatan
Recovable From Insurance Companies ==> Piutang Kepada Asuransi
Redemption ==> Penebusan Redemption Of Bond ==> Penghentian
Obligasi Redemption Premium ==> Premi Penebusan Redemption Price
==> Nilai Pelunasan Redemption Value ==> Nilai Penarikan
Rediscount Rate ==> Tingkat Rediskonto Reducing Balance
Depreciation ==> Penyusutan Saldo Berkurang Reducing Charge
Method ==> Metode Beban Berkurang Refference ==> Penunjuk
Refunding ==> Pendanaan Kembali Refunding Bond ==> Obligasi
Perdana Refunding Bond Issue ==> Penggantian Pinjaman Obligasi
Refunding Issue ==> Emisi Pembaruan Refunding Of Debt ==>
Perpanjangan Hutang Registered Bonds ==> Obligasi Yang Terdaftar
Registered Owner ==> Pemilik Terdaftar Registrat