ISTILAH AKUNTANSI

S

• • Sefety Stock = Persediaan bersih
• • Safe Harbor Rule = Aturan perlindungan
• • Saleries Allowance = Tunjangan gaji
• • Salary Expense = Beban gaji
• • Sale On Account = Penjualan kredit
• • Sales = Penjualan
• • Sales Budget = Anggran penjualan
• • Sales Discount = Potongan penjualan
• • Sales Invoice = Faktur penjualan
• • Sales Journal = Buku harian penjualan
• • Sales Mix Variance = Selesih komposisi
• • Sales order = Order penjualan
• • Sales Return = Retur penjualan
• • Sales Salaries Expense = Biaya gaji bagian penjualan
• • Sale Salaries Payable = Hutang gaji bagian penjualan
• • Sales Tax = Pajak penjualan
• • Salvage value = Nilai sisa
• • Sample Risk = Resiko penarikan contoh
• • Schedule Of Account Payable = Daftar hutang
• • Schedule Of Account Receivable = Daftar piutang
• • Schedule Of Factory overhead = Daftar overhead pabrik
• • Scrap Value = Nilai barang sisa
• • Seasonal Working Capital = Modal kerja musiman
• • Secured Bond = Obligasi yang dijamin
• • Selling Expense = Biaya penjualan
• • Semifixed Cost = Biaya semi tetap
• • Separable Cost = Biaya tambahan
• • Separation Report = Laporan pemberhentian
• • Service Firm = Perusahan Jasa
• • Set Up Cost = Biaya Pesanan
• • Share holder = Pemegang saham
• • Shipment On Installment sales = Pengiriman barang cicilan
• • Short Form Report = Laporan akuntansi bentuk pendek
• • Shut Down Point = Titik penutupan usaha
• • Significant = Penting cukup berarti
• • Simple Average Of Cost = Metode rata-rata sederhana
• • Single Bookkeeping = Tata buku tunggal
• • Single entery System = Sistem Pembukuan tunggal
• • Single step = Langkah tunggal
• • Sinking Fund = Dana pelunasan / dana pembayaran
• • Slush Fund = Dana taktis
• • Social Benefit = Manfaat sosial
• • Sole Proprietorship = Persahan perseorangan
• • Sound Value = Nilai sehat
• • Special Journal = Jurnal khusus
• • Specified Order Of Closing =Metode urutan alokasi yang diatur
• • Spoilage = Produksi cacat
• • Spoiled Goods = Pruduk cacat
• • Standar of Reporting = Norma pelaporan pemeriksaan
• • Statement By Director = Surat pernyatanan langanan
• • Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan
• • Statement Of Changes In Working Capital = Laporan perubahan modal kerja
• • Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi
• • Statement of Finantial Posisition = Laporan posisi keuangan
• • Statement Of Owners Capital = Laporan perubahan modal
• • Statement Of Retained Earning = Laporan laba yang ditahan
• • Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana
• • Step Method = Metode alokasi bertahap
• • Stock Outstanding = Pertukaran saham
• • Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham
• • Stock Right = pemegang saham
• • Stock Rigth Outstanding = Rapat pemegang saham
• • Stock Convertion = Dana penarikan saham
• • Stock Holder Meeting = Rapat pemegang saham
• • Stock Subcription = Saham yang dipesan
• • Stock Warrant = Surat hak beli saham
• • Storage Cost = Biaya penyimpanan
• • Store Salaries Expense = Beban gaji toko
• • Straight Line Method = Metode garis lurus
• • Subsidiary ledger = Buku tambah
• • Sunk cost = Biaya tersembunyi
• • Supplementary information S= Penjelasan tambahan
• • Supplies = pelengkapan
• • Supplies Expense = Biaya perlengkapan
• • Surplus = Kelebihan
• • Supporting Schedule = Daftar tambahan

T

• T Account = Perkiraan bentuk T
• Tangible Asset = Harta berwujud
• Tangible Fixed Asset = Aktiva tetap berwujud
• Tax Acoounting = Akuntansi perpajakan
• Tax Deduction = Pengurangan Pajak
• Tax Invoice = Faktur pajak
• Tax Return Statement = Surat pemberitahuan pajak
• Taxable Firm = Pengusaha kena pajak
• Taxable Income = Pendapatan kena pajak
• Taxes Expense = Biaya pajak
• Taxes Holiday = Pembebasan pajak
• Taxes payable = Hutang pajak
• Taxes Rate = Tarif pajak
• Taxes Return = Pajak yang dikembalikan
• Temporary Investment = Investasi sementara
• Temporary Proprietorship = Perkiraan pemilikan sementara
• Tender Offer = Penawaran dagang
• Term Compliance = UJi ketaatan
• The old & New Balance Proof = Pengecekan saldo awal dan akhir
• Theoritical Capacity = Kapasitas secara teoritis
• Three Variance Method = Metode tiga penyimpangan
• Tickmarks = Tanda pemeriksaan
• Time Value of Money = Nilai waktu dari pada uang
• Timing Diffrence = Perbedaan waktu
• To Compare = Membandingkan
• To Trace = Menelusuri
• Total Asset Turn Over = Perputaran total harta
• Total Asset To Debts Ratio = Ratio aktifa terhadap utang
• Tracks = Taksiran
• Trade Discounts = Potongan perdagangan
• Trande In = Tukar tambah
• Trade Mark = Merk Dagang
• Traveling Expense = Biaya perjalan
• Treasurer = Pejabat keuangan
• Treasury Bill = Surat hutang jangka panjang
• Treasury Departement = Departemen keuangan
• Trent Analyst = Analysa pengembangan dari waktu ke waktu
• Trial Balance = Neraca saldo
• Trouble Debt Restructuring = Penataan kembali utang yang macet
• Trust Fund = Dana perwakilan
• Turn Over = Perputaran
• Two bin System = Sistem dua bin
• Two collumn Account = Perkiraan dua kolom
• Two collumn Journal = Dua kolom jurnal
• Two Variance Method = Metode dua penyimpangan


U


• Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan
• Unearned Income : Sewa diterima dimuka
• Uncertainties : Ketidak pastian
• Uncollectible Account : Beban penghapusan puitang
• Uncollectible Account Receivable : Beban penghapusan piutang
• Under Applied Overhead : Overhead yang dibebankan terlalu rendah
• Unearned Revenue : Pendapatan diterima dimuka
• Unemployment Tax : Pajak pengurangan
• Unexpired : Belum kadaluwarsa
• Unfavorable Variance : Selisih merugikan
• Uniformity : Keseragaman
• Unissued Capital stock : Modal saham yang belum beredar
• Unit Cost : Harga perunit
• Unit Equivalent : Unit setara
• Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran
• Unit Product Cost : Biaya unit produksi
• Unit Profit Graph : Grafik laba perunit
• Unit Still In Process : Unit dalam Proses
• Unlimited Liabilities : Kewajiban tak terbatas
• Unqualied Opinion : Pendapatan Wajar
• Unvoidable Cost : Biaya yang terhindarkan
• Useful Life : Masa Pengunaan


V


• Valuation Account : Perkiraan pernilaian
• Value : Nilai
• Value Added : Nilai tambah
• Value Added Tax : Pajak Pertambahan Nilai
• Value In Use : Nilai pengurangan
• Variable Cost : Biaya variabel
• Variable Cost Ratio : Rasio biaya Variabel
• Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
• Variance Analysist : Analisa selisih
• Variance Analysist Report : Laporan analisa penyimpangan
• Verability : Daya uji
• Vertical Analysist : Analisa Vertical
• Volume Variance : Penyimpangan dalam isi
• Vouching : Biaya upah
• Voucher Register : Pemeriksaan dokumen dasar
• Voucher : Dokumen
• Voluntary Contribution : Simpanan sukarela


W


• Working Capital : Modal kerja
• Working In Process : Barang dalam proses
• Working In Process Inventory : Persediaan barang dalam proses
• Wages Expense : Pemeriksaan dokumen dasar
• Wages Rate : Biaya upah
• Wages And Taxes Statement : Laporan upah dan pajak
• Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi
• Weighted Average : Metode rata-rata terimbang
• Weighted Average Method : Metode rata-rata terimbang
• working sheet : Neraca Lajur
• Working Paper : Kertas kerja
• Write Off : Dihapuskan
• Write Off Method : Metode penghapusan


Y


• Yield = Metode penghapusan
• Yield Variance = Penyimpangan hasil


Z


• Zero Base Budgeting = Penganggaran atas dasar nol