Istilah akuntansi

Account = Perkiraan
Account receivable = Piutang dagang
Accounts Payable = Hutang dagang
Actual factory overhead = Beban overhead sesungguhnya
Advertising expense = Biaya iklan
Actual cost= Biaya sesungguhnya
Accumulated depreciation = Akumulasi penyusutan
Adjusting entries = Ayat jurnal penyesuaian
Additional cost = Biaya tambahan
Administrative expense = Biaya administrasi
Adjusted trial balance = Neraca saldo penyesuaian
Allowance for bad debt = Cadangan piutang tak tertagih
Applied factory overhead cost = Biaya overhead yang dibebankan
Annual report = Laporan tahunan
Asset = Harta
Balance sheet = Neraca
Beginning merchandise inventory Persediaan awal barang dagangan
Beginning Finished Goods Inventory Persediaan awal produk jadi
Building = Gedung
Business entity = Kesatuan usaha
Capital = Modal
Capital statement = Laporan perubahan modal
Cash = Kas
Closing entries = Ayat jurnal penutup
Cost = Biaya
Cost of goods avaible for sales = Harga pokok barang tersedia untuk dijual
Cost of goods sold = Harga pokok barang yang di jual (harga pokok penjualan)
Cost of goods purchased Harga pokok barang yang dibeli
Conversion = Konversi
Cost of Goods Manufactured Harga pokok produksi
Cost of goods available for sale Barang tersedia untuk dijual
Depreciation = Penyusutan
Depreciation expense = Biaya penusutan
Direct material = Bahan langsung
Direct Labor = Tenaga kerja langsung
Ending inventory= Persediaan akhir
Ending merchandise inventory Persediaan akhir barang dagangan
Ending Finished Goods Inventory Persediaan akhir produk jadi
Equipment= Peralatan
Estimated gross profit = Taksiran laba kotor
Expense = Biaya/beban
Freight in = Ongkos angkut pembelian
Freight out = Ongkos angkut penjualan
Finished Goods = Barang Jadi
Freight on material purchases = Beban angkut pembelian bahan
General ledger = Buku besar
General journal = Jurnal umum
Gross method = Metode kotor
Gross loss = Rugi kotor
Gross profit Laba kotor
Income = Laba
Income statement = Laporan rugi laba
Indirect expense = Biaya tak langsung
Indirect departemental expense = Biaya departemen tak langung
Indirect factory cost = Biaya pabrik tak langsung
Indirect labor = Tenaga kerja tak langsung
Inderect material = Bahan baku tak langsung
Interest income = Pendapatan bunga
Interest receivable = Piutang bunga
Interest payable = Hutang bunga
Insurance = Asuransi
Inventory = Persediaan
Job order cost Biaya pesanan
Job order cost sheet = Kartu biaya pesanan
Job order cost system = Sistem biaya pesanan
Job time ticket = Kartu jam kerja
Journal entry Ayat-ayat jurnal
Labor = Tenaga kerja
Labor cost = Biaya tenaga kerja
Last in first out ( lifo ) = Masuk pertama keluar pertama
Ledger = Buku besar
Liabilities = Kewajiban
Loss= Rugi
Machine = Mesin
Maintenance cost/ expense = Biaya pemeliharaan
Manufacturing company Perusahaan manufaktur/pabrik
Manufacturing cost = Biaya pabrik
Manufacturing overhead = Overhead pabrik
Marketing expense = Biaya pemasaran
Material = Bahan baku
Material account = Perkiraan bahan baku
Material requisition = Permintaan bahan baku
Material Requisition Form = Daftar Permintaan Bahan
Material ledger = Buku besar bahan baku
Material in process = Bahan baku dalam proses
Merchandise inventory = Persediaan barang dagangan
Merchandise company = Perusahan dagang
Merchandise available for sale Barang dagangan tersedia untuk dijual
Net income = Laba bersih
Net sales = Penjualan bersih
Notes payable = Wesel bayar
Note receivable = Wesel tagih
Office equipment = Peralatan kantor
Office salaries expense = Biaya/beban gaji kantor
Office supplies Perlengkapan kantor
Operating expense = Biaya usaha
Ordering cost = Biaya pesanan
Over stated = Terlalu tinggi
Owners equity = Modal pemilik
Produk Cost = Biaya produk
Period Cost = Biaya Period
Prime Cost = Biaya Utama
Purchase = Pembelian
Purchase invoice = Faktur pembelian
Purchase order = Pesanan pembelian
Purchase requistion = Permintaan pembelian
Prepaid expense = Biaya dibayar dimuka
Raw material = Bahan mentah
Raw material investory = Persedianan bahan mentah
Reliability = Dapat dipercaya
Rent income = Pendapatan sewa
Repair and maintenance expense = Biaya perbaikan dan pemeliharan
Revenue = Pendapatan
Reversing entries = Ayat jurnal pembalik
Salary expense = Beban gaji
Sales = Penjualan
Sales invoice = Faktur penjualan
Sales Return = Retur penjualan
Sales order = Order penjualan
Sales salaries expense = Biaya gaji bagian penjualan
Sale salaries payable = Hutang gaji bagian penjualan
Selling expense = Biaya penjualan
Statement of cost of goods manufacture = Laporan harga pokok produksi
Statement of financial posisition = Laporan posisi keuangan
Statement of owners capital = Laporan perubahan modal
Statement of retained earning = Laporan laba yang ditahan
Supplies = Pelengkapan
Supplies expense = Biaya perlengkapan
Trial balance = Neraca saldo
Unit cost = Harga perunit
Unit equivalent = Unit setara
Wages Payable = Hutang gaji
Working in process = Barang dalam proses
Working in process inventory = Persediaan barang dalam proses
Working sheet = Neraca lajur