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