actual cost – biaya sesungguhnya
actual factory overhead – beban overhead sesungguhnya
actual liability – hutang nyata
actual price – harga sesungguhnya
actual quantity – kwalitas sesungguhnya
adjusted balance – saldo setelah penyesuaian
adjusted trial balance – neraca saldo penyesuaian
adjusting entries – ayat jurnal penyesuaian
additional cost – biaya tambahan
advance from customer – uang muka langganan
advance accounting – akuntansi lanjutan
B
balance sheet – neracabalance per bank – saldo menurut bank
balance per book – saldo menurut buku
balance sheet account – perkiraan neraca
balance amount – keseimbangan jumlah
bank payable – hutang bank
balance before liquidation – saldo sebelum likuidasi
bank reconciliation – reconsiliasi bank
bank service charge – bedan administrasi bank
bank statement – rekening Koran
bin card – kartu gudang
basic financial statement – laporan keua
ngan pokok
beginning balance – saldo awal
C
capital – modalcapital statement – laporan perubahan modal
capital stock – modal saham
closing entries – ayat jurnal penutup
cost – biaya
cost accounting – akuntansi biaya
D
debit note – nota debetdebit balance – saldo debet
deduction – pengurangan
defective goods – produk rusak
deferred gros profit on realization – laba kotar yang belum direalisasikan
direct expense – biaya langsung
direct labor cost butget – biaya anggaran buruh langsung
direct taxes – pajak langsung
E
earned – pendapatanearning after interest and taxes – pendapatan sesudah bunga dan pajak
earning after tax – pendapatan sesudah pajak
economic life – umur ekomoni
economic order quantity – jumlah pembelian optimal
estimated gross provit – taksiran laba kotor
evidence – bukti-bukti
except – pengecualian
F
fiscal year – tahun pajakfixed asset subsidiary ledge – buku tambahan harta tetap
fixed asset turnover – perputaran harta tetap
fixed capital asset – modal kerja tetap
fraud – kecurangan
freight in – ongkos angkut pembelian
freight on material purchasas – beban angkut pembelian bahan
G
general accounting – aukuntansi umumgeneral ledger – buku besar
general journal – jurnal umum
general and administrative expense – biaya umum dan administrasi
gross profit bruto – metode laba kotor
gross profit on sales – laba kotor atas penjualan
gross working capital – modal kerja kotor
group code – kode kelompok
H
heating and lighting expense – biaya pemanasan dan peneranganhidden reserves – cadangan rahasia
historical cost accounting – harga perolehan historis
historical cost – biaya historis
human resource accounting – akuntansi sumber daya manusia
I
income – labaincome after tax – laba sesudah pajak
income from joint venture – laba usaha patungan
income from operation – laba usaha
investment in life insurance – investasi dalam bentuk asuransi jiwa
investment in stock – investasi saham
investor – orang yang menanamkan modal
invoice – faktur
J
job order cost – biaya pesananjob order cost sheet – kartu biaya pesanan
job order cost system – sistem biaya pesanan
job time ticket – kartu jam kerja
journalizing – menjurnal/ penjurnalan
judgment sample – sampel pertimbangan
Dikarenakan terlalu banyak, jd gk dipost semuanya. Buat yang mau lengkap download disini
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