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Rudiah Dwi Purnami
Kamis, 22 Januari 2015
Kamis, 19 September 2013
MINI VOCABULARY ACCOUNTING
Accounting = akuntansi
Is the systematic recording, reporting and analysis of financial transactions of a business
Is the systematic recording, reporting and analysis of financial transactions of a business
Accountant = akuntan
The person in charge of accounting
The person in charge of accounting
Accountant public = akuntan publik
Financial accounting and consulting done for people and businesses and must certified public accountant
Financial accounting and consulting done for people and businesses and must certified public accountant
Account payable = hutang lancar
Money which a company owes to vendors for product and services purchased on credit
Money which a company owes to vendors for product and services purchased on credit
Account receivable = piutang dagang
Money which is owed to a company by a costumer for products and services provided on credit
Money which is owed to a company by a costumer for products and services provided on credit
Accumulated depreciation = akumulasi depresiasi
The amount of depreciation for fixed asset that has been charged to expense since that asset was accuired and made available for use
The amount of depreciation for fixed asset that has been charged to expense since that asset was accuired and made available for use
Amortization = penyusutan atas harta tak berwujud
The paying of debt in regular installments over a priode of time
The paying of debt in regular installments over a priode of time
Asset = kekayaan
A resource with economic value that an individual, coorporation or country owns or controls with expectation that it will provide future benefit
A resource with economic value that an individual, coorporation or country owns or controls with expectation that it will provide future benefit
Auditing = pemeriksaan keuangan
Examination and systematic, structural evaluation of a bussiness organization
Examination and systematic, structural evaluation of a bussiness organization
Auditor = pemeriksa keuangan
A profesional who evaluates some aspect of a project bussines or individual during an audit
A profesional who evaluates some aspect of a project bussines or individual during an audit
Balance sheet = neraca
Financial statement that shows what the business owns(assets) and owes (liabilities) and the value of the owner’s equity at spesific point in time
Financial statement that shows what the business owns(assets) and owes (liabilities) and the value of the owner’s equity at spesific point in time
Bank payable = hutang bank
Money a bank borrows mainly on a short-term basis
Money a bank borrows mainly on a short-term basis
Bank statement = rekening koran
Report released ( on fixed data every month) by bank that lists deposits, withdrawals, interest, earned and service
Report released ( on fixed data every month) by bank that lists deposits, withdrawals, interest, earned and service
Building = gedung
One of fixed asset/ permanent asset
One of fixed asset/ permanent asset
Bond = obligasi
Debt security, debt instrument issued for a priod of more than a year with purpose of raising capital by borrowing
Debt security, debt instrument issued for a priod of more than a year with purpose of raising capital by borrowing
Budget= anggaran
An estimate of cost, revenues, and resources over a specified period, reflecting a reading of future financial condition and goals
An estimate of cost, revenues, and resources over a specified period, reflecting a reading of future financial condition and goals
Bad debt expense = cadangan kerugian piutang
An entry found on a bussiness’s income statement thet represents the amount of non collectable account receivable
An entry found on a bussiness’s income statement thet represents the amount of non collectable account receivable
Bill = tagihan
An amount of money owed for goods supplied or service rendered
An amount of money owed for goods supplied or service rendered
C
Capital = Modal
Wealth in the form of money or property owned by a person or business and human resources of economic value.
Wealth in the form of money or property owned by a person or business and human resources of economic value.
Capital expenditure = Pengeluaran modal
The cost of long-term improvements; Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment.
The cost of long-term improvements; Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment.
Cash = Kas
Prompt payment for goods or services in currency or by check.
Prompt payment for goods or services in currency or by check.
Cash dividend = Dividen kas
Money paid to stockholders, normally out of the corporation’s current earnings or accumulated profits.
Money paid to stockholders, normally out of the corporation’s current earnings or accumulated profits.
Cash in bank = Kas di bank
The sum of all coins, currency and other unrestricted liquid funds that have been placed on deposit with a financial institution.
The sum of all coins, currency and other unrestricted liquid funds that have been placed on deposit with a financial institution.
Cash flow = Arus kas
The excess of cash revenues over cash outlays in a given period of time (not including non-cash expenses)
The excess of cash revenues over cash outlays in a given period of time (not including non-cash expenses)
Cash overdraft = Kas negatif
A cash account with a credit balance, reported as a liability on balance sheet.
A cash account with a credit balance, reported as a liability on balance sheet.
Cash sales = Penjualan tunai
A transaction in which the securities are delivered on the trade date instead of after the usual three business days required to settle the contract.
A transaction in which the securities are delivered on the trade date instead of after the usual three business days required to settle the contract.
Cash payment journal = Jurnal pengeluaran kas
Used to record all cash payments made by a company. A special journal designed to record a single type of frequently occurring transaction — in this case, cash payments.
Used to record all cash payments made by a company. A special journal designed to record a single type of frequently occurring transaction — in this case, cash payments.
Cash receipt journal = Jurnal penerimaan kas
Used to record sales of merchandise for cash. A special journal designed to record a single type of frequently occurring transaction — in this case, cash receipts.
Used to record sales of merchandise for cash. A special journal designed to record a single type of frequently occurring transaction — in this case, cash receipts.
Cash short and over = Beda kas/selisih kas
When there is a discrepancy between cash on hand to cash given out, the amount is recorded in this account on the ledger.
When there is a discrepancy between cash on hand to cash given out, the amount is recorded in this account on the ledger.
Chart of account = Bagan akuntansi (perkiraan)
System of accounting records developed by every organization to be compatible with its particular financial structure, and in agreement with the amount of detail required in its financial statements. It consists of a list of ledger account names and numbers showing classifications and sub-classifications, and serves as an index to locate a given account within the ledger.
System of accounting records developed by every organization to be compatible with its particular financial structure, and in agreement with the amount of detail required in its financial statements. It consists of a list of ledger account names and numbers showing classifications and sub-classifications, and serves as an index to locate a given account within the ledger.
Closing journal entry = Ayat jurnal penutup
A journal entry made at the end of the accounting period is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary journal account balances to zero for the next accounting period, which aids in keeping the accounts reconciled.
A journal entry made at the end of the accounting period is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary journal account balances to zero for the next accounting period, which aids in keeping the accounts reconciled.
Comission earned = Pendapatan komisi
A service charge assessed by a broker or investment advisor in return for providing investment advice and/or handling the purchase or sale of a security.
A service charge assessed by a broker or investment advisor in return for providing investment advice and/or handling the purchase or sale of a security.
Corporation = Korporasi (perseroan)
Firm that meets certain legal requirements to be recognized as having a legal existence, as an entity separate and distinct from its owners.
Firm that meets certain legal requirements to be recognized as having a legal existence, as an entity separate and distinct from its owners.
Cost = Biaya
An amount that has to be paid or given up in order to get something.
An amount that has to be paid or given up in order to get something.
Cost accounting = Akuntansi biaya
A method of accounting in which all costs incurred in carrying out an activity or accomplishing a purpose are collected, classified, and recorded; A type of accounting process that aims to capture a company’s costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment.
A method of accounting in which all costs incurred in carrying out an activity or accomplishing a purpose are collected, classified, and recorded; A type of accounting process that aims to capture a company’s costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment.
Credit sale = Penjualan kredit
Purchases made by a consumer that do not require a payment made in full at the time of purchase.
Purchases made by a consumer that do not require a payment made in full at the time of purchase.
Current asset = Aset (harta) lancar
An asset such as receivables, inventory, work in process, or cash, that is constantly flowing in and out of an organization in the normal course of its business, as cash is converted into goods and then back into cash.
An asset such as receivables, inventory, work in process, or cash, that is constantly flowing in and out of an organization in the normal course of its business, as cash is converted into goods and then back into cash.
Current liability = Utang lancar
Obligations such as deferred dividend, trade credit, and unpaid taxes, arising in the normal course of a business and due for payment within a year. Its include short term debt, accounts payable, accrued liabilities and other debts.
Obligations such as deferred dividend, trade credit, and unpaid taxes, arising in the normal course of a business and due for payment within a year. Its include short term debt, accounts payable, accrued liabilities and other debts.
Current ratio = Rasio lancar
A liquidity ratio that measures a company’s ability to pay short-term obligations, it is the ratio of current assets to current liabilities.
A liquidity ratio that measures a company’s ability to pay short-term obligations, it is the ratio of current assets to current liabilities.
Customer = Pelanggan
A person, company, or other entity which buys goods and services produced by another person, company, or other entity, and has the ability to choose between different products and suppliers.
A person, company, or other entity which buys goods and services produced by another person, company, or other entity, and has the ability to choose between different products and suppliers.
D
Date = Tanggal
the words or numbers of a date in the form of a written statement or inscription, e.g. on a document or coin
the words or numbers of a date in the form of a written statement or inscription, e.g. on a document or coin
Declining balance method = Metode depresiasi saldo menurun
A common depreciation-calculation system that involves applying the depreciation rate against the non-depreciated balance. Instead of spreading the cost of the asset evenly over its life, this system expenses the asset at a constant rate, which results in declining depreciation charges each successive period
A common depreciation-calculation system that involves applying the depreciation rate against the non-depreciated balance. Instead of spreading the cost of the asset evenly over its life, this system expenses the asset at a constant rate, which results in declining depreciation charges each successive period
Debit = Debit
An entry showing a debt or expense in a record of accounts
An entry showing a debt or expense in a record of accounts
Deposit in transit = Setoran dalam perjalanan
Money that has been received by a company and sent to the bank, but which has not yet been processed and posted to the account by the bank
Money that has been received by a company and sent to the bank, but which has not yet been processed and posted to the account by the bank
Depreciation expense = Beban depresi
the decrease in value of an item over time
the decrease in value of an item over time
Direct write-off method = Metode penghapusan langsung
A simple accounting approach that immediately charges off bad debt (accounts receivable that a company is unable to collect)
A simple accounting approach that immediately charges off bad debt (accounts receivable that a company is unable to collect)
Drawing = Pengambilan oleh pemilik (prive)
An accounting record maintained to track money withdrawn from a business by its owners
An accounting record maintained to track money withdrawn from a business by its owners
E
Earnings per share ( EPS ) on common stock
Profitability ratio of net income available to shareholders on the number of shares outstanding .
Profitability ratio of net income available to shareholders on the number of shares outstanding .
Economies of scale
An economic concept which states that in a wide range of production , costs vary in different proportions with changes in basic activity . When production facilities are limited , the costs are likely to increase but at a decreasing rate with increasing production at relatively lower levels
An economic concept which states that in a wide range of production , costs vary in different proportions with changes in basic activity . When production facilities are limited , the costs are likely to increase but at a decreasing rate with increasing production at relatively lower levels
.
Effective funds of interest
market rates at the time of bond issuance .
market rates at the time of bond issuance .
Extraordinary repairs
Expenditures that add to the useful life of an asset for longer than initially estimated .
Expenditures that add to the useful life of an asset for longer than initially estimated .
Extraordinary item
An event or transaction that are unusual or infrequent .
An event or transaction that are unusual or infrequent .
Expense
Total assets are unused or services used in the process of generating revenue .
Total assets are unused or services used in the process of generating revenue .
Exchange rate
Exchange showing the exchange rate of a particular currency with other currencies .
Exchange showing the exchange rate of a particular currency with other currencies .
Equity security
shares of preferred or common stock .
shares of preferred or common stock .
Equity per share
capital ratio of share ownership to total shares outstanding .
capital ratio of share ownership to total shares outstanding .
Equity method
A method of accounting for investments in common stock , of which an estimated investment adjusted for the investor’s share of net income and dividend periodic property received from the investee .
A method of accounting for investments in common stock , of which an estimated investment adjusted for the investor’s share of net income and dividend periodic property received from the investee .
Eelectronic funds transfer ( EFT )
A payment system that uses computerized electronic impulse , and not by paper ( cash , checks , and so on ) to carry out a cash transaction .
A payment system that uses computerized electronic impulse , and not by paper ( cash , checks , and so on ) to carry out a cash transaction .
Effective rate of interest
market rates at the time of bond issuance .
market rates at the time of bond issuance .
F
Factory overhead costs
All factory operating costs beyond direct material and direct labor .
All factory operating costs beyond direct material and direct labor .
Factory overhead controllable variance
The difference between the actual amount of manufacturing overhead costs incurred and the amount budgeted factory overhead for the attained level of operation .
The difference between the actual amount of manufacturing overhead costs incurred and the amount budgeted factory overhead for the attained level of operation .
Factory overhead volume variance
losses or gains due to operating below or above 100 % normal productive capacity .
losses or gains due to operating below or above 100 % normal productive capacity .
Future value
amount that accumulates on a date in the future as a result of the investment or series of investments .
amount that accumulates on a date in the future as a result of the investment or series of investments .
Funded
Backup ( appropriasi ) retained earnings are accompanied by a cash allowance or securities .
Backup ( appropriasi ) retained earnings are accompanied by a cash allowance or securities .
FOB shipping point
Terms of the agreement between the buyer and seller , where the title has passed when the goods were handed over to the transport company and buyers bear the cost of transportation .
Terms of the agreement between the buyer and seller , where the title has passed when the goods were handed over to the transport company and buyers bear the cost of transportation .
FOB destination
Terms of the agreement between the buyer and seller , where the right of ownership of the goods have passed when the goods are received by the buyer , and the seller to bear the costs of transport .
Terms of the agreement between the buyer and seller , where the right of ownership of the goods have passed when the goods are received by the buyer , and the seller to bear the costs of transport .
Flexible budget
A series of budgets for various levels of activity .
A series of budgets for various levels of activity .
Fixed expense
Expenses ( expenses ) remained > A expenses ( costs ) that tend to be fixed, although the volume of activity varies .
Expenses ( expenses ) remained > A expenses ( costs ) that tend to be fixed, although the volume of activity varies .
Fiscal year
annual accounting period adopted by a company .
annual accounting period adopted by a company .
First – in, first – out ( FIFO ) method
A method of determining the cost of inventory is based on the assumption that the cost of goods sold should be charged against revenue in the order of cost of goods consisting .
A method of determining the cost of inventory is based on the assumption that the cost of goods sold should be charged against revenue in the order of cost of goods consisting .
Finished googs ledger
Books containing additional separate estimates for each type of goods produced .
Books containing additional separate estimates for each type of goods produced .
Finished goods inventory
Cost of finished goods that exist in a state ready for sale .
Cost of finished goods that exist in a state ready for sale .
Financial accounting standards board ( FASB )
A body that is authorized to develop accounting principles for all units except the government .
A body that is authorized to develop accounting principles for all units except the government .
Financial accounting
Branch accounting records relating to transactions using common accounting principles ( GAAP ) for a business enterprise or other economic units and the preparation of periodic reports from such records .
Branch accounting records relating to transactions using common accounting principles ( GAAP ) for a business enterprise or other economic units and the preparation of periodic reports from such records .
G
General Journal = Jurnal Umum, general journal is where double entry bookkeeping entries are recorded bydebiting one or more accounts and crediting another one or more accounts with the same total amount.
General Ledger = Buku Besar, general ledger contains all the accounts for recording transactions relating to a company’s assets, liabilities, owners’ equity, revenue, and expenses.
General Marketing Expense = Beban pemasaran umum, a cost which spended for marketing activity in company.
Going Concern Concept = Konsep kelangsungan usaha, an active and prosperous business, institusion.
Goods = Barang, Things for sale.
Gross domestic profit : Laba domestik bruto
GDP. The total market value of all final goods and services produced in a country in a given year, equal to totalconsumer, investment and government spending, plus the value of exports, minus the value of imports
Gross national product : Produk nasional bruto
GNP. GDP plus the income accruing to domestic residents as a result of investments abroad, minus the income earned in domestic markets accruing to foreigners abroad.
GNP. GDP plus the income accruing to domestic residents as a result of investments abroad, minus the income earned in domestic markets accruing to foreigners abroad.
Government : Pemerintah
A group that exercises sovereign authority over a nation, state, society or other body of people.
A group that exercises sovereign authority over a nation, state, society or other body of people.
Gross profit method (Metode
laba kotor) is a way to calculate ending inventory. You can estimate
approximately what your inventory will be for that month. This is not an
acceptable method to use for tax purposes or for your year-end
financial statements.
Gross sales (Penjualan Kotor) income (at invoice values) received for goods and services over some given period of time.
Gross receipts (Penerimaan kotor ) The total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.
Gross receipts (Penerimaan kotor ) The total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.
General administrative expense (Beban
administrasi umum) is the set of expenses required to administer a
business, and which are not related to the construction or sale of goods
or services.
H
Human resources accounting (Akuntansi
sumber daya) is the process of identifying and reporting the
Investments made in the Human Resources of an Organisation that are
presently not accounted for in the conventional accounting practices.
Honor of note receivable a note is honored when its maker pays it in full at its maturity date.
Hidden reserve Resource not listed on a balance sheet, such as land or building shown at a value less than its market value
Historical cost the original monetary value of an economic item.
Historical cost accounting, accounting principle requiring all financial statement items to be based on original cost
Horizon analisys, Interest rate forecasting that uses a forecast yield curve to predict bond prices
L
Labor = Tenaga kerja
A social class comprising those who do manual labor or work for wages. labor consist of :
A social class comprising those who do manual labor or work for wages. labor consist of :
- 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 effiensi tenaga kerja
- Labor efficiency stasndar = Standar effisinsi tenaga kerja
- Labor efficiency Variance = Selisih effiensi upah
- Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
- Labor performance report = Laporan pelaksanan kerja
- Labor rate variance = Penyimpangan tarif tenaga kerja
Land = Tanah
comprises all naturally occurring resources whose supply is inherently fixed.
comprises all naturally occurring resources whose supply is inherently fixed.
Last in first out ( LIFO ) = Masuk pertama keluar
pertama
LIFO is an acronym that stands for last in, first out. In computer science and queueing theory this refers to the way items stored in some types of data structures are processed
LIFO is an acronym that stands for last in, first out. In computer science and queueing theory this refers to the way items stored in some types of data structures are processed
Lease = Sewa
A contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset. its consist of :
A contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset. its consist of :
- Lease agreement = Kontrak sewa guna.
- Leaseing = Sewa guna
- Lessee = Pihak yang menyewakan guna barang
- Lessor = Pihak yang menyewa guna barang
- Ledger = Buku besar Is the principal book or computer file for recording and totaling monetary transactions by account, with debits and credits in separate columns and a beginning balance and ending balance for each account.
Legal capital = Modal resmi
is the value of a company’s outstanding equity shares. This value is maintained on the company’s accounting general ledger and is restricted from being used for dividends or other distributions.
is the value of a company’s outstanding equity shares. This value is maintained on the company’s accounting general ledger and is restricted from being used for dividends or other distributions.
Letter of comments = Surat komentar
The term ”comment letters” may refer either to the letters that individuals and entities submit in response to requests for public comment on SEC rule proposals or concept releases, or to correspondence between SEC staff and SEC filers.
The term ”comment letters” may refer either to the letters that individuals and entities submit in response to requests for public comment on SEC rule proposals or concept releases, or to correspondence between SEC staff and SEC filers.
Liabilities = Kewajiban
something that is a hindrance or puts an individual or group at a disadvantage, or something that someone is responsible for, or something that increases the chance of something occurring
something that is a hindrance or puts an individual or group at a disadvantage, or something that someone is responsible for, or something that increases the chance of something occurring
Limited liabilty = Tanggung jawab terbatas
is a concept whereby a person’s financial liability is limited to a fixed sum, most commonly the value of a person’s investment in a company or partnership with limited liability.
is a concept whereby a person’s financial liability is limited to a fixed sum, most commonly the value of a person’s investment in a company or partnership with limited liability.
Liquidating deviden = Deviden likiudasi
A type of payment made by a corporation to its shareholders during its partial or full liquidation.
A type of payment made by a corporation to its shareholders during its partial or full liquidation.
Liquidity = Kemampunan bayar hutang jangka pendek
The degree to which an asset or security can be bought or sold in the market without affecting the asset’s price.
The degree to which an asset or security can be bought or sold in the market without affecting the asset’s price.
Long term debts = Utang jangka panjang
Loans and financial obligations lasting over one year. Long-term debt for a company would include any financing or leasing obligations that are to come due in a greater than 12-month period.
Loans and financial obligations lasting over one year. Long-term debt for a company would include any financing or leasing obligations that are to come due in a greater than 12-month period.
Long term investment = Investasi jangka panjang
An account on the asset side of a company’s balance sheet that represents the investments that a company intends to hold for more than a year. They may include stocks, bonds, real estate and cash.
An account on the asset side of a company’s balance sheet that represents the investments that a company intends to hold for more than a year. They may include stocks, bonds, real estate and cash.
Long term liabilities = Hutang jangka panjang
liabilities with a future benefit over one year, such as notes payable that mature longer than one year.
liabilities with a future benefit over one year, such as notes payable that mature longer than one year.
Loss = rugi
A negative difference between retail price and cost of production. its consist of :
A negative difference between retail price and cost of production. its consist of :
- Loss from operation = Rugi usaha
- Loss on realization = Realisasi kerugian
- Loss on reduction of inventory = Rugi penurunan nilai persdiaan
- Loss on repossession = 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
Is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of replacement thus the inventory has lost value.
Is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of replacement thus the inventory has lost value.
Lumsump purchase = Pembelian secara bulat
Is an acquisition of several assets (as a group) for a single lump-sum purchase price. The lump-sum purchase price must be allocated among acquired assets. For example, an entity may pay a single price for land and a building. The lump-sum price (cost) will be allocated among the land and the building.
Is an acquisition of several assets (as a group) for a single lump-sum purchase price. The lump-sum purchase price must be allocated among acquired assets. For example, an entity may pay a single price for land and a building. The lump-sum price (cost) will be allocated among the land and the building.
M
Machine = Mesin
A device consisting of fixed and moving parts that modifies mechanical energy and transmits it in a more useful form
A device consisting of fixed and moving parts that modifies mechanical energy and transmits it in a more useful form
Maintenance Cost = Biaya pemeliharaan
The care and servicing by personnel for the purpose of maintaining equipment and facilities in satisfactory operating condition by providing for systematic inspection, detection, and correction of incipient failures either before they occur or before they develop into major defects.
The care and servicing by personnel for the purpose of maintaining equipment and facilities in satisfactory operating condition by providing for systematic inspection, detection, and correction of incipient failures either before they occur or before they develop into major defects.
Management Accounting = Akuntansi manjemen
The process of preparing management reports and accounts that provide accurate and timely financial and statistical information required by managers to make day-to-day and short-term decisions
The process of preparing management reports and accounts that provide accurate and timely financial and statistical information required by managers to make day-to-day and short-term decisions
Management Advisory Service = Pelayanan Konsultasi perusahan
Management Audit = Pemeriksaan manajemen
A measurement and report of the effectiveness and results of certain business procedures. Management audits are usually performed internally, and check to see that procedures have their intended effect.
A measurement and report of the effectiveness and results of certain business procedures. Management audits are usually performed internally, and check to see that procedures have their intended effect.
Manufacturing Cost = Biaya pabrikasi
The cost of direct material, direct labor, and manufacturing overheads in the fabrication, assembly, and testing of an end item.
The cost of direct material, direct labor, and manufacturing overheads in the fabrication, assembly, and testing of an end item.
Manufacturing Overhead = Overhead pabrik
All of the costs that a factory incurs, other than the variable costs required to build products, such as direct materials and direct labor.
All of the costs that a factory incurs, other than the variable costs required to build products, such as direct materials and direct labor.
Market Rate = Harga pasar
The current quoted price at which investors buy or sell a share of common stock or a bond at a given time. Also known as “market price.”
The current quoted price at which investors buy or sell a share of common stock or a bond at a given time. Also known as “market price.”
Market Value = Nilai pasar
The highest estimated price that a buyer would pay and a seller would accept for an item in an open and competitive market.
The highest estimated price that a buyer would pay and a seller would accept for an item in an open and competitive market.
Marketable securities = surat berharga
Very liquid securities that can be converted into cash quickly at a reasonable price.
Very liquid securities that can be converted into cash quickly at a reasonable price.
Marketing = Pemasaran
The activities of a company associated with buying and selling a product or service. It includes advertising, selling and delivering products to people. People who work in marketing departments of companies try to get the attention of target audiences by using slogans, packaging design, celebrity endorsements and general media exposure.
The activities of a company associated with buying and selling a product or service. It includes advertising, selling and delivering products to people. People who work in marketing departments of companies try to get the attention of target audiences by using slogans, packaging design, celebrity endorsements and general media exposure.
Merchandise Inventory = Persediaan barang dagangan
The current asset which reports the cost of a retailer’s, wholesaler’s, or distributor’s goods purchased to be resold, which have not yet been sold as of the balance sheet date.
The current asset which reports the cost of a retailer’s, wholesaler’s, or distributor’s goods purchased to be resold, which have not yet been sold as of the balance sheet date.
Merchandise Company = Perusahan Dagang
Companies that contribute to the sale of products to consumers.
Companies that contribute to the sale of products to consumers.
Mortgage Bond = Obligasi Hipotik
A bond secured by a mortgage on one or more assets. These bonds are typically backed by real estate holdings and/or real property such as equipment. In a default situation, mortgage bondholders have a claim to the underlying property and could sell it off to compensate for the default.
A bond secured by a mortgage on one or more assets. These bonds are typically backed by real estate holdings and/or real property such as equipment. In a default situation, mortgage bondholders have a claim to the underlying property and could sell it off to compensate for the default.
Mortgage Payable = Hutang hipotik
Obligation listed as a long-term liability in a firm’s balance sheet, except the obligation’s current portion (due within a year of the balance sheet date) which is listed as a current liability.
Obligation listed as a long-term liability in a firm’s balance sheet, except the obligation’s current portion (due within a year of the balance sheet date) which is listed as a current liability.
Moving Average = Rata rata bergerak
Mean of time series data (observations equally spaced in time) from several consecutive periods. Called ‘moving’ because it is continually recomputed as new data becomes available, it progresses by dropping the earliest value and adding the latest value. For example, the moving average of six-month sales may be computed by taking the average of sales from January to June, then the average of sales from February to July, then of March to August, and so on
Mean of time series data (observations equally spaced in time) from several consecutive periods. Called ‘moving’ because it is continually recomputed as new data becomes available, it progresses by dropping the earliest value and adding the latest value. For example, the moving average of six-month sales may be computed by taking the average of sales from January to June, then the average of sales from February to July, then of March to August, and so on
Management’s Discussion and Analysis = Diskusi Manajemen dan
Analisis
A section of a publicly traded corporation’s annual report to the SEC (Form 10-K). This section contains extensive information from management about the corporation’s financial condition and its operations.
A section of a publicly traded corporation’s annual report to the SEC (Form 10-K). This section contains extensive information from management about the corporation’s financial condition and its operations.
Managerial Accounting = Akuntansi Manajerial
The field of study within accounting that is devoted to information needed by the management of the company (as opposed to financial accounting to external parties). Topics covered in managerial accounting include cost behavior, product costing for manufacturers, budgeting, amounts needed for decision making, transfer pricing, capital budgeting, etc.
The field of study within accounting that is devoted to information needed by the management of the company (as opposed to financial accounting to external parties). Topics covered in managerial accounting include cost behavior, product costing for manufacturers, budgeting, amounts needed for decision making, transfer pricing, capital budgeting, etc.
Marginal Cost = Biaya Marjinal
The cost of the next unit.
The cost of the next unit.
Marginal Revenue = Pendapatan Marjinal
The revenue from the next unit
The revenue from the next unit
Market Share = Pangsa Pasar
A company’s sales in a market as compared to the total sales in that market. For example, General Motors share of the U.S. market has decreased from more than 50% in the 1960′s to its present market share of less than 30%.
A company’s sales in a market as compared to the total sales in that market. For example, General Motors share of the U.S. market has decreased from more than 50% in the 1960′s to its present market share of less than 30%.
Markdown = Penurunan Harga
A reduction in the original selling price.
A reduction in the original selling price.
Market Interest Rate = Suku Bunga Pasar
Also referred to as the current interest rate, the yield-to-maturity, and the effective interest rate. The market interest rate is always changing whereas the stated interest rate does not change.
Also referred to as the current interest rate, the yield-to-maturity, and the effective interest rate. The market interest rate is always changing whereas the stated interest rate does not change.
Medicare Tax = Pajak Kesehatan
One component of the FICA tax (the other component is Social Security). This payroll tax is withheld from employees’ payroll checks and is also matched by the employer. The employee and the employer each pay the Medicare tax of 1.45% of all wages and salaries. As a result, the employer must remit to the federal government 2.9% of its employees’ wages and salaries.
One component of the FICA tax (the other component is Social Security). This payroll tax is withheld from employees’ payroll checks and is also matched by the employer. The employee and the employer each pay the Medicare tax of 1.45% of all wages and salaries. As a result, the employer must remit to the federal government 2.9% of its employees’ wages and salaries.
Membership Dues = Iuran Keanggotaan
Regular fees or charges often paid to an organization at regular intervals. For example, a state CPA organization might have annual dues of $200.
Regular fees or charges often paid to an organization at regular intervals. For example, a state CPA organization might have annual dues of $200.
Miscellaneous Expense = Beban Lain-lain
An income statement account for expense items that are too insignificant to have their own separate general ledger accounts.
An income statement account for expense items that are too insignificant to have their own separate general ledger accounts.
Mixed Costs = Biaya Campuran
Costs that have both a fixed and variable component. For example, the cost of operating an automobile includes some fixed costs that do not change with the number of miles driven (e.g., operating license, insurance, parking, some of the depreciation, etc.) Other costs vary with the number of miles driven (e.g., gasoline, oil changes, tire wear, etc.).
Costs that have both a fixed and variable component. For example, the cost of operating an automobile includes some fixed costs that do not change with the number of miles driven (e.g., operating license, insurance, parking, some of the depreciation, etc.) Other costs vary with the number of miles driven (e.g., gasoline, oil changes, tire wear, etc.).
Monetary Asset = Aktiva Moneter
An asset such as cash, accounts receivable, or a note receivable where the amount is a fixed, stated amount. Holding these assets during periods of inflation will result in a loss of purchasing power.
An asset such as cash, accounts receivable, or a note receivable where the amount is a fixed, stated amount. Holding these assets during periods of inflation will result in a loss of purchasing power.
Mortgage = Hipotek
A lien on real estate to protect a lender. The loan made with such security is referred to as a mortgage loan.
A lien on real estate to protect a lender. The loan made with such security is referred to as a mortgage loan.
Mortgage Loan = Pinjaman Hipotek
A loan having the security of a lien on the borrower’s real estate.
A loan having the security of a lien on the borrower’s real estate.
Money Market Account = Rekening Pasar Uang
A bank or investment account with a fluctuating interest rate. Usually the funds can be withdrawn on demand, even though the account is not a checking account
A bank or investment account with a fluctuating interest rate. Usually the funds can be withdrawn on demand, even though the account is not a checking account
N
National Association of Accounting = Asosiasi akuntan
nasional
National Association of Accountants. This organization’s name was changed to Institute of Management Accountants and currently is referred to as IMA.
National Association of Accountants. This organization’s name was changed to Institute of Management Accountants and currently is referred to as IMA.
Natural Bussiness year = Tahun bisnis alami
The one-year period ending at an organization’s typical low point of activity. For example, a school’s natural business year is July 1 through June 30. It is practical to have the accounting and financial reporting year match the natural business year. An accounting and financial reporting year ending on a date other than December 31 is referred to as a fiscal year.
The one-year period ending at an organization’s typical low point of activity. For example, a school’s natural business year is July 1 through June 30. It is practical to have the accounting and financial reporting year match the natural business year. An accounting and financial reporting year ending on a date other than December 31 is referred to as a fiscal year.
Natural expense classification = Biaya alam klasifikasi
Sorting and reporting expenses by the nature of the expense such as salaries, wages, rent, utilities, supplies, depreciation, advertising, and so on.
Sorting and reporting expenses by the nature of the expense such as salaries, wages, rent, utilities, supplies, depreciation, advertising, and so on.
Natural Resources = Sumber Daya Alam
Long term assets of a company such as minerals, oil reserves, timberland, stone quarries, etc. The term depletion is associated with natural resources.
Long term assets of a company such as minerals, oil reserves, timberland, stone quarries, etc. The term depletion is associated with natural resources.
Net = Bersih
The result of two or more amounts being combined. For example, net sales is equal to gross sales minus sales returns, sales allowances, and sales discounts. The net realizable value of accounts receivable is the combination of the debit balance in accounts receivable and the credit balance in the allowance for doubtful accounts. The book value of equipment is also a net amount: the cost of the equipment minus the accumulated depreciation of the equipment.
The result of two or more amounts being combined. For example, net sales is equal to gross sales minus sales returns, sales allowances, and sales discounts. The net realizable value of accounts receivable is the combination of the debit balance in accounts receivable and the credit balance in the allowance for doubtful accounts. The book value of equipment is also a net amount: the cost of the equipment minus the accumulated depreciation of the equipment.
Net Asset = Aktifa bersih
The result of subtracting total liabilities from total assets. It is also the term used by not-for-profit organizations instead of owner’s equity or stockholders’ equity.
The result of subtracting total liabilities from total assets. It is also the term used by not-for-profit organizations instead of owner’s equity or stockholders’ equity.
Net Carrying Amount = Jumlah Angkut Bersih
This term might be used to express the combined balances of two accounts. For example, if Equipment has a debit balance of $300,000 and the account Accumulated Depreciation on Equipment has a credit balance of $130,000, we might say that the equipment has a net carrying amount of $170,000. Similarly, if Bonds Payable has a credit balance of $1,000,000 and Premium on Bonds Payable has a credit balance of $8,000, the net carrying amount is $1,008,000. This is similar to book value.
This term might be used to express the combined balances of two accounts. For example, if Equipment has a debit balance of $300,000 and the account Accumulated Depreciation on Equipment has a credit balance of $130,000, we might say that the equipment has a net carrying amount of $170,000. Similarly, if Bonds Payable has a credit balance of $1,000,000 and Premium on Bonds Payable has a credit balance of $8,000, the net carrying amount is $1,008,000. This is similar to book value.
Net Credit Sales = Penjualan Kredit Bersih
The net amount of gross sales on credit minus the sales returns, sales allowances, and sales discounts which pertain to the sales on credit.
The net amount of gross sales on credit minus the sales returns, sales allowances, and sales discounts which pertain to the sales on credit.
Net Income = Keuntungan bersih
This is the bottom line of the income statement. It is the mathematical result of revenues and gains minus the cost of goods sold and all expenses and losses (including income tax expense if the company is a regular corporation) provided the result is a positive amount. If the net amount is a negative amount, it is referred to as a net loss.
This is the bottom line of the income statement. It is the mathematical result of revenues and gains minus the cost of goods sold and all expenses and losses (including income tax expense if the company is a regular corporation) provided the result is a positive amount. If the net amount is a negative amount, it is referred to as a net loss.
Net Income Available for Common Stock = Pendapatan Bersih
Tersedia untuk Saham Biasa
A corporation’s net income after income taxes minus the dividends pertinent to the preferred shares of stock (if any).
A corporation’s net income after income taxes minus the dividends pertinent to the preferred shares of stock (if any).
Net Loss = Kerugian bersih
The bottom line of the income statement when revenues and gains are less than the aggregate amount of cost of goods sold, operating expenses, losses, and income taxes (if the company is a regular corporation).
The bottom line of the income statement when revenues and gains are less than the aggregate amount of cost of goods sold, operating expenses, losses, and income taxes (if the company is a regular corporation).
Net Method of Recording Accounts Payable = Metode Bersih
The technique of recording accounts payable at the amount that will be paid after deducting any discount that is available for paying within the discount period. This has a theoretical advantage over the gross method because the liability is recorded at the amount that will be paid and the purchase is recorded at the cash equivalent amount.
The technique of recording accounts payable at the amount that will be paid after deducting any discount that is available for paying within the discount period. This has a theoretical advantage over the gross method because the liability is recorded at the amount that will be paid and the purchase is recorded at the cash equivalent amount.
Net of Tax = Pajak Bersih
A gross amount minus the income tax associated with the gross amount. For example, a company may dispose of one of its business segments and show a gain (proceeds exceed carrying amount) of $10,000,000. However, if the gain will result in income taxes of $3,000,000, the gain net of tax is $7,000,000.
A gross amount minus the income tax associated with the gross amount. For example, a company may dispose of one of its business segments and show a gain (proceeds exceed carrying amount) of $10,000,000. However, if the gain will result in income taxes of $3,000,000, the gain net of tax is $7,000,000.
Net Operating Income = Pendapatan Bersih Operasional
Also known as income from operations, which excludes discontinued operations, extraordinary items, and nonoperating items such as interest expense, investment income, gains, and losses.
Also known as income from operations, which excludes discontinued operations, extraordinary items, and nonoperating items such as interest expense, investment income, gains, and losses.
Net pay = pembayaran bersih
Gross wages or gross salaries minus withholdings for payroll taxes and other items such as insurance, union dues, United Way, etc. Also referred to as “take home pay” or the amount the employee “cleared.”
Gross wages or gross salaries minus withholdings for payroll taxes and other items such as insurance, union dues, United Way, etc. Also referred to as “take home pay” or the amount the employee “cleared.”
Net payroll payable = pembayaran gaji bersih
This current liability account reports the “net” amount a company owes its employees as of the date of the balance sheet. The “net” amount is the amount of the employees’ paychecks—their take-home pay, or the amount the employees cleared after deducting payroll taxes and voluntary deductions.
This current liability account reports the “net” amount a company owes its employees as of the date of the balance sheet. The “net” amount is the amount of the employees’ paychecks—their take-home pay, or the amount the employees cleared after deducting payroll taxes and voluntary deductions.
Net present value = nilai tunai bersih
The net result of combining the discounted cash inflows and the discounted cash outflows of an investment, project, company, etc.
The net result of combining the discounted cash inflows and the discounted cash outflows of an investment, project, company, etc.
Net Purchase = Pembelian bersih
The gross purchases of merchandise for resale minus purchase returns, purchase allowances, and purchase discounts.
The gross purchases of merchandise for resale minus purchase returns, purchase allowances, and purchase discounts.
Net realizable value = nilai realisasi bersih
The amount you would likely receive if an item is sold in a typical transaction minus any cost incurred in order to get the item sold.
The amount you would likely receive if an item is sold in a typical transaction minus any cost incurred in order to get the item sold.
Net Sales = Penjualan bersih
Net sales is the gross amount of Sales minus Sales Returns and Allowances, and Sales Discounts for the time interval indicated on the income statement.
Net sales is the gross amount of Sales minus Sales Returns and Allowances, and Sales Discounts for the time interval indicated on the income statement.
Next-in, first-out cost flow assumption
This is the expression for replacement cost, which is not an acceptable cost flow, since it violates the cost principle. However, an economist and decision makers would argue that the cost to replace the item is the relevant amount.
This is the expression for replacement cost, which is not an acceptable cost flow, since it violates the cost principle. However, an economist and decision makers would argue that the cost to replace the item is the relevant amount.
Nominal Accounts = Perkiraan nominal
Accounts that are closed at the end of each accounting year. Included are the income statement accounts (revenues, expenses, gains, losses), summary accounts (such as income summary), and a sole proprietor’s drawing account.
Accounts that are closed at the end of each accounting year. Included are the income statement accounts (revenues, expenses, gains, losses), summary accounts (such as income summary), and a sole proprietor’s drawing account.
Noncash expense = beban tidak tunai
An expense reported on the income statement that did not require the use of cash during the period shown in the heading of the income statement. The typical example is depreciation expense. Also, the write-down of an asset’s carrying amount will result in a noncash charge against earnings.
An expense reported on the income statement that did not require the use of cash during the period shown in the heading of the income statement. The typical example is depreciation expense. Also, the write-down of an asset’s carrying amount will result in a noncash charge against earnings.
Noncumulative preferred stock = Noncumulative saham preferen
Preferred stock where past, omitted dividends do not have to be paid before a dividend can be paid to common stockholders. In the case of noncumulative preferred stock, only its current year dividend needs to be paid in order for a corporation to pay a dividend to its common stockholders.
Preferred stock where past, omitted dividends do not have to be paid before a dividend can be paid to common stockholders. In the case of noncumulative preferred stock, only its current year dividend needs to be paid in order for a corporation to pay a dividend to its common stockholders.
Noncurrent assets = aktifa tidak tetap
Noncurrent assets. Assets that are not intended to be turned into cash or be consumed within one year of the balance sheet date. Long-term assets include long-term investments, property, plant, equipment, intangible assets, etc.
Noncurrent assets. Assets that are not intended to be turned into cash or be consumed within one year of the balance sheet date. Long-term assets include long-term investments, property, plant, equipment, intangible assets, etc.
Nonmonetary asset = aktifa tidak moneter
Assets other than cash, accounts receivables, and notes receivables. Holders of nonmonetary assets could avoid holding losses during periods of inflation.
Assets other than cash, accounts receivables, and notes receivables. Holders of nonmonetary assets could avoid holding losses during periods of inflation.
Nonoperating expense = beban non-operasional
An expense outside of a company’s main operating activities of buying and selling merchandise or providing services. For example, interest expense is a nonoperating expense.
An expense outside of a company’s main operating activities of buying and selling merchandise or providing services. For example, interest expense is a nonoperating expense.
Nonoperating income/revenue = beban pendapatan non
operasional
Income or revenue earned by a company that is outside of its main operating activities. For a retailer the interest earned on its temporary investments is a nonoperating revenue (or nonoperating income).
Income or revenue earned by a company that is outside of its main operating activities. For a retailer the interest earned on its temporary investments is a nonoperating revenue (or nonoperating income).
Nonparticipating = tidak terdaftar
This term is associated with preferred stock that does not allow its holders to receive more than its stated dividend. The nonparticipating feature is typical in preferred stock. To learn more about preferred stock,
This term is associated with preferred stock that does not allow its holders to receive more than its stated dividend. The nonparticipating feature is typical in preferred stock. To learn more about preferred stock,
Nonprofit organization = organisasi yang tidak mendapatkan
laba
An organization without owners and with the main purpose of providing services needed by society. After application and approval by the U.S. Internal Revenue Service, a nonprofit organization may be granted tax exempt status.
An organization without owners and with the main purpose of providing services needed by society. After application and approval by the U.S. Internal Revenue Service, a nonprofit organization may be granted tax exempt status.
Nontrade receivables = piutang usaha bebas
Receivables other than Accounts Receivable. Examples include amounts due from employees and income tax refunds receivable.
Receivables other than Accounts Receivable. Examples include amounts due from employees and income tax refunds receivable.
No-par value stock = nilai saham no-par
Stock without a par value.
Stock without a par value.
Normal account balance = Saldo rekening normal
The debit or credit balance that would be expected in a specific account in the general ledger. For example, asset accounts and expense accounts normally have debit balances. Revenues, liabilities, and stockholders’ equity accounts normally have credit balances.
The debit or credit balance that would be expected in a specific account in the general ledger. For example, asset accounts and expense accounts normally have debit balances. Revenues, liabilities, and stockholders’ equity accounts normally have credit balances.
Normal costing = harga normal
The actual cost of direct materials, the actual cost of direct labor, and manufacturing overhead applied by using a predetermined annual overhead rate.
The actual cost of direct materials, the actual cost of direct labor, and manufacturing overhead applied by using a predetermined annual overhead rate.
Normal operating activities = aktifitas operasi normal
Retailers’ normal operating activities would include the purchase and sale of merchandise and selling and administrative expenses. A retailer’s investing of its idle cash is a nonoperating activity. However, a bank’s normal operating activities would include investing and lending of the money.
Retailers’ normal operating activities would include the purchase and sale of merchandise and selling and administrative expenses. A retailer’s investing of its idle cash is a nonoperating activity. However, a bank’s normal operating activities would include investing and lending of the money.
Normal spoilage = kerugian normal
Spoilage or waste that is likely to occur and cannot be avoided at a reasonable cost.
Spoilage or waste that is likely to occur and cannot be avoided at a reasonable cost.
Not sufficient funds (NSF) check = Dana tidak mencukupi
A check often referred to as an NSF check, a rubber check, or a check that bounced. It is a check that was not paid by the bank of the issuer (writer) of the check because the checking account of the issuer did not have sufficient collected funds in the account.
A check often referred to as an NSF check, a rubber check, or a check that bounced. It is a check that was not paid by the bank of the issuer (writer) of the check because the checking account of the issuer did not have sufficient collected funds in the account.
Notes payable = Wesel bayar
The amount of principal due on a formal written promise to pay. Loans from banks are included in this account.
The amount of principal due on a formal written promise to pay. Loans from banks are included in this account.
Notes receivable = Wesel tagih
An asset representing the right to receive the principal amount contained in a written promissory note. Principal that is to be received within one year of the balance sheet date is reported as a current asset. Any portion of the notes receivable that is not due within one year of the balance sheet date is reported as a long term asset.
An asset representing the right to receive the principal amount contained in a written promissory note. Principal that is to be received within one year of the balance sheet date is reported as a current asset. Any portion of the notes receivable that is not due within one year of the balance sheet date is reported as a long term asset.
Notes to financial statements = catatan atas laporan
keuangan
Also referred to as footnotes. These provide additional information pertaining to a company’s operations and financial position and are considered to be an integral part of the financial statements. The notes are required by the full disclosure principle.
Also referred to as footnotes. These provide additional information pertaining to a company’s operations and financial position and are considered to be an integral part of the financial statements. The notes are required by the full disclosure principle.
Negative Assurance = Jaminan negatif
Is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is correct.
Is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is correct.
Net Worth = Kekayan bersih
In business, net worth (sometimes called net assets) is the total assets minus total outside liabilities of an individual or a company.
In business, net worth (sometimes called net assets) is the total assets minus total outside liabilities of an individual or a company.
O
- Obligation = Kewajiban
A legal agreement specifying a payment or action and the penalty for failure to comply. Something that ought to be done.
- Observation of Inventory = Pengamatan persediaan
Determination of inventory calculation has been performed in accordance with requirement.
- Office Equipment = Peralatan kantor
The goods that used to produce an
office work as expected . A long term asset account reported on the
balance sheet under the heading of property, plant and equipment.
- Office Salaries Expense = Biaya gaji bagian kantor
Recompense which are given regularly for the performance of officer.
- Office Supplies = perlengkapan kantor
The goods that wil run out in
everyday use in the office. These goods are generally used for the
purpose of writing such as paper, ink, pencil, pen etc.
- Office Supplies Expense = Biaya perlengkapan kantor
The amount of office supplies used during a specifified time interval.
- Omzet = Omset
Value of transaction that occur wthin a certain time. Omzet is not the value of the gain or loss.
- Operating Expense = Biaya usaha
The price of sacrified or used in order to get revenue that will used as a dedction of revenue.
- Opportunity Cost = Biaya kesempataan
Costs incurred when selecting alternatives. Oppprtunity cost arise from alternative that can not be done.
- Ordering Cost = Biaya Pesanan
Ordering cost are the incremental
cost of procesing on order of goods from a supplier. Example of
ordering cost include the cost of preparing a requestion or purchase
order an receiving ticket stocking the item when they arrive, processing
the supplier invoice and remititng the payment to the supplier.
- Ordinary share = Pembagian Saham
Unit value in a variety of financial instruments which refers to part of ownership of a company.
- Organization = Organisasi
People who are organized into groups, work together to achieve common goals.
- Organization Chart = Stuktur Ogranisasi
A diagram that shows a company’s hierarchy or chain of command, its business segments, functions, and departments.
- Out Tax = Pajak keluaran
Tax applied when the subject of some sales tax on taxable goods and or taxable services that belong to luxury goods.
- Outlay = Pengeluaran
Payment that done at this time for duty in the future in order to earn some profit.
- Outstanding check = Cek beredar
Check which have been written but
have not yet cleared the bank on which they were drawn. In the bank
reconciliation, outstanding checks are deducted from the ballance bank.
- Out standing Stock = Saham yang beredar
The issued shares of common stock minus the share of treasury stock.
- Over Time Pay = Uang Lembur
Usually the pay for the hours work in axces of more than work time.
- Over Stated = Terlalu tinggi
Recognition of revenue or expense too high than actual
- Owners Equity = Modal pemilik
The book value of a company equal to the recorded amounts of assets minus the recorded amounts of liabilities.
P
- Partnership =Persekutuan
A form of business entity having partners.
- Payable = Hutang
In acoounting, this word is often
included in the title of liability account. It means, the amount owed
by a company as of the balance sheet date, even if the company did not
yet receive an invoice from the supplier.
- Payment = Pembayaran
Sum of money to be paid
- Posting = Pencatatan
Recording an account in general ledger or in a subsidiray ledger.
- Premium on Bonds Payable = Agio olbigasi
A liability account with a credit
ballance assosiated with bonds payable that were issued at more than
the face value or maturoty value of the bonds
- Premium on stock = Agio saham
The stockholders equity account
that represent the amount paid to a corporation for its common stock
that was in exces of the common stocks pair value.
- Prepaid Advertising = Iklan dibayar dimuka
A current asset that report the
amount paid for aadvertising that has not yet taken place. When the
advertising occurs the prepaid advertising is ready used and advertising
expense is recorded.
- Prepaid expense = Biaya dibayar dimuka
A current asset representing
amount paid in advance for future expense. As the expense are used or
expired expense is increased an pre paid expense is decrease.
- Prepaid Insurance = Asuransi dibayar dimuka
A current aset which indicate the
cost of the insurance contract that have been paid in advance. It
represent the amount that has been paid but has not yet expired as of
the balance sheet date.
- Prepaid Rent = Sewa dibayar dimuka
A current asset account that report the amount of future rent expense that was paid in advance of the rental period.
- Prepayment = Pembayaran dimuka
The expense that has been already been paid.
- Price Index = Indek harga
A measure that shows the changes of price that occur from periode to periode
- Product = Produk
A product as anything that can be
offered to a market for attention, acquisition, use or concumption and
that might satisfy a want or need .
- Profit = Laba
The excess of revenues over outlays in a given period of time.
- Profit and loos Statement = Laporan Laba Rugi
Is one of the major financial statements. Its shows the profitability of a company during the period.
- Property = Kekayan
Property in the form of land and
buildings as well as facilities and infrastructure that are part of the
land and or buildings intended.
- Property Tax = Pajak Kekayaan
Capital tax on property imposed by municipalities based on the estimated value of the property,
- Purchase = Pembelian
- Reports the gross amount of purchases of merchandise.
- Purchase Method = Metode pembelian
Method that used for purchasing goods in company.
- Purchase order = Pesanan pembelian
A multi copy form prepared by the
company that is ordering goods. The form will specify the terms being
ordered, the quantity, price, and terms. One copy is sent to the
supplier of the goods, and one copy is sent to the accounts payable
department to be later compared to the receiving ticket and invoice from
the supplier.
- Purchases Discounts = Potongan Pembelian
Represents the discounts allowed
by paying within prescribed credit terms. When the credit balance of
this account is combined with the other purchases accounts, the result
is the amount of net purchases.
- Purchases Returns and Allowances = Retur Pembelian
Represents the amaounts of
merchandise that were returned to suppliers and the amounts allowed as
deductions by suppliers for goods not returned.
Q
- Qualification = Kualifikasi
Skill or level needed to do something.
- Qualified Opinion = Pendapat wajar tanpa syarat
Opinions expressed are free from doubt and dishonestly and complete information.
- Quantity = Kuantitas
That which makes it possible to measure thing trough having number, size, weight, etc
- Quick Ratio = Ratio aktiva tunai
The ratio compares the amount of cash, marketable securities, accounts receivable to the amount of current liabilities.
- Quality = Kualitas
Degree of goodness or worth
R
Rate of interest = Tingkat bunga
The percentage of a sum of money charged of its use
The percentage of a sum of money charged of its use
Retained earning = Laba yang ditahan
The protion of net income of a corporation that is retained by the corporation rather than distributed to shreholders as dividends, or as the amount available to the corporation for distribution to the shareholders
The protion of net income of a corporation that is retained by the corporation rather than distributed to shreholders as dividends, or as the amount available to the corporation for distribution to the shareholders
Retail = Menjual secara eceran
The sale of goods and service from individuals or business to the end-user
The sale of goods and service from individuals or business to the end-user
Retired fund = Dana pensiunan
Deposit account into which retirement and disability contributions are added, and which payment for retirement annuities are withdrawn
Deposit account into which retirement and disability contributions are added, and which payment for retirement annuities are withdrawn
Return = Retur
The gain or loss of a security in a particular period. The return consists of the income and the capital gain relatives on a investement
The gain or loss of a security in a particular period. The return consists of the income and the capital gain relatives on a investement
Revenue = Pendapatan
Income thats a company receives from its normal business activities, ussually from the sale of goods and services
Income thats a company receives from its normal business activities, ussually from the sale of goods and services
S
Saving = Tabungan
An economy of or reduction in money, time, or another resource
An economy of or reduction in money, time, or another resource
Share = Saham
Units od account for various financial instrument including stock, and investment in limited partnership,a nd real estate investment trust
Units od account for various financial instrument including stock, and investment in limited partnership,a nd real estate investment trust
Shareholders = Pemegang saham
An individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation
An individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation
Simple interest = Bunga sederhana
Interest paid on the principal alone
Interest paid on the principal alone
Stock = Persediaan
An incorporated business constitutes the equity stake of its owners
An incorporated business constitutes the equity stake of its owners
Stockbroker = Pedagang/makelar saham
A regulated professional individual, usually associated witha a brocker firm or a brocker-dealer, who buys and sells stocks and other securities for both retail and institution clients
A regulated professional individual, usually associated witha a brocker firm or a brocker-dealer, who buys and sells stocks and other securities for both retail and institution clients
Stockholders = Pemegang saham
An individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation
An individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation
Supplies = Perlengkapan
Total amount of a product (good or service) available for purchase at any specific price
Total amount of a product (good or service) available for purchase at any specific price
T
Tax = Pajak
Financial charger or the other levy imposed upon a taxplayer by a state or the fuctional equivalent of a state such that failure to pay is punished by law
Financial charger or the other levy imposed upon a taxplayer by a state or the fuctional equivalent of a state such that failure to pay is punished by law
Total cost = Biaya total
The total amount spent on a particular investment, including the price of the investment itself, plus commisions fees, other transaction costs, and taxes
The total amount spent on a particular investment, including the price of the investment itself, plus commisions fees, other transaction costs, and taxes
Total revenue = Pendapatan total
The overall measure of all source of a company’s income, including its sales, for a given period of time
The overall measure of all source of a company’s income, including its sales, for a given period of time
U
Unearned Revenue = Pendapatan diterima dimuka
We has received payment for a job, but have not complete the job
We has received payment for a job, but have not complete the job
Unearned Income = Sewa diteria dimuka
Unadjusted Trial Balance = Neraca percobaan yang belum
disesuaikan
Unemployment Tax = Pajak pengurangan
Unit Cost = Harga per unit
V
Variable Cost = Biaya Variabel
Cost change with production volume
Cost change with production volume
Value = Nilai
Voucher = Dokumen
W
Work In Process = Barang dalam proses
Good in the production process to become finished goods
Good in the production process to become finished goods
Work Sheet = Neraca Lajur/ Kertas kerja
Paperwork comprising several columns that are used to provide financial statement data
Paperwork comprising several columns that are used to provide financial statement data
Y
Yield
: Metode penghapusan
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