akuntansi english
• 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
• 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
•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
