KAMUS AKUNTANSI BAGIAN S DAN T

Posted: Maret 27, 2013 in Uncategorized

Nama kelompok = Kelompok 12/3eb09

Nama Anggota  =

– Arseno R  21210132

– Ryan Adi Putra 26210292

– Sholikin 26210531

KAMUS AKUNTANSI BAGIAN “ S”

Siklus akuntansi                                      = Accounting cycles

Sistem pengendalian dalam             = Intern control sistem

Saldo menurun                                     = Bank balance per bank

Saldo menurun buku                           = Balance per book

Saldo sebelum likuidasi                      = Balance before liquidasi

Saldo awal                                                 = Beginning balance

Selisih anggaran                                     = Budget variance

Siklus anggaran                                      = Budget cycle

Surat berharga                                        = Marketables securities

Selisih komposisi bahan                     = Material mix variance

Selisih hasil bahan                                 =  Material yield variance

Selisih harga pemakaian bahan        = Material usage price variance

Siklus akuntansi                                      =  Accounting cycle

Saldo setelah penyesuaian              = Adjusted balance

saldo akhir                                             = Ending balance

standar efisiensi tenaga kerja        = Labor eficiency standart

surat komentar                                    = Letter of comment

surat penyerangan                             = Letter of transmittal

sistem sekali tulis                                =  One write system

saham yang beredar                           = Out standing stock

Sistem pembukuan tunggal              = Singgle entry system

Surat pemberitahuan pajak              =  Tax return statement

Stock Dividend                                               =Deviden Saham

Statement of Owner Equity                            = Laporan Modal Pemilik

Statent of Cost of goods Manufactured         = Laporan Harga Pokok Produksi

Statement of  Cash Flower                             = Laporan Arus Kas

Statement Value                                             = Nilai Ditetapkan

Standar Cost                                                   = Biaya Standar

Special Jurnal                                                  = Jurnal Khusus

Solvency                                                      = Kemampuan/ Solvenci

Sole Proprietorship                                          = Perusahaan Perorangan

Slide                                                                = Tergelincir

Sinking Fund                                                  = Dana Pelunasan

Single Step Income Statemat                          = Perhitungan Laba Rugi Bentuk Langsung

Service Departement                                       = Departement /Bagian  Jasa

Semivariable Cost                                           = Biaya Semi Variable

Selling Expense                                               = Beban Penjualan

Sales Returns And Allowance                        =Return dan Pengurangan Penjualan

Sales Mix                                                        = Bauran Penjualan

Sales Journals                                                  = Jurnal Penjualan

Sales Discount                                                            = Potongan Penjualan

KAMUS AKUNTANSI BAGIAN “T”

Tanah                                                        =  Land

Tingkat diskonta                                   = Discount rate

Titik pulang pokok                               = Break even point

Tenaga                                                       = Labor

Tenaga kerja  Tak langsung               = Indirect labor

Tenaga kerja langsung                         = Direct labor

Tanggung jawab terbatas                   = Limitted liability

Tahun bisnis alam                                 = Natural bisiness year

Transaksi operasional                          =  Operating transactioan

Terlalu tinggi                                            = Over stated

Transportasi sewa dibayar di muka= Prepaid transportation

Tingkat pengembalian                           =  Rate of return

Tunjangan gaji                                          = Salaries allowance

Titik penutupan usaha                           =  Shutdown point

Tata buku tunggal                                    = Single book keeping

Tarif pajak                                                   = Taxes rate

Taksiran                                                       =  Track

T- account                                                       = Perkiraan T

Taxable income                                                = Laba kena pajak

Two- Columm journal                                  = jurnal dua kolom

Trail Balance                                                   = Neraca Percobaan

Treasury Stock                                                = Saham Treasuri

Transposition                                                   = Transposision

Total Cost Consept                                         = Konsep Total Biaya

Time Ticket                                                     = Kartu Waktu/ Jam  Kerja

Temporary Invesment                                     = Investasi  Sementara

Temporary Differences                                   = Perbedaan Sementara

Temporary Account                                        = Perkiraan Sementara

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