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Istilah-istilah Akuntansi dan Pajak

#. PAJAK ( TAX )
BKPM Badan Koordinasi Penanaman Modal Capital Investment Coordinating Board
BPKP Badan Pengawasan Keuangan dan Pembangunan The Development Finance Comptroller / State Comptroller Agency
BAPEPAM Badan Pengawasan Pasar Modal Capital Market Supervisory Board
BPSP Badan Penyelesaian Sengketa Pajak Tax Dispute Settlement Agency
BAPPENAS Badan Perencanaan Pembangunan Nasional National Development Planning Board
BPN Badan Pertanahan Nasional National Land Agency
BUPLN Badan Urusan Piutang dan Lelang Nasional the State Agency for Receivables and Auctions
BUT badan usaha tetap permanent establishment (PE)
bank persepsi tax payment bank (bank persepsi)
BKP barang kena pajak taxable good(s)
BBN bea balik nama title transfer tax (esp. vehicles)
BM bea meterai stamp duty
BPHTB bea pengalihan hak tanah & bangunan land and building title transfer duty
berita acara hasil pemeriksaan acknowledgement of audit results
berita acara pemusnahan destruction report, destruction declaration
buku petunjukkan pengisian instruction booklet
DPP dasar pengenaan pajak tax (imposition) base, tax basis
DJBC Direktorat Jenderal Bea dan Cukai the Directorate General of Customs and Excise
DJLK Direktorat Jenderal Lembaga Keuangan The Directorate General of Financial Institutions
DJP Direktorat Jenderal Pajak the Directorate General of Taxation (DGT)
DPP Direktur Peraturan Pajak the Director of Tax Regulations
faktur pajak tax invoice(s)
faktur pajak pengganti revised tax invoice(s)
fiskal luar negeri exit tax or departure tax
IKPI Ikatan Konsultan Pajak Indonesia Indonesian Tax Consultants Association
JKP jasa kena pajak taxable service(s)
KPP kantor pelayanan pajak tax service office(s)
Karikpa Kantor Pemeriksaan dan Penyidikan Pajak Tax Audit and Investigation Office
KPKN Kantor Perbendaraan dan Kas Negara the State Treasury
KPMB Kantor Perusahaan Masuk Bursa Office for Publicly Listed Companies
KUP kantor umum pajak public tax office
Kanwil kantor wilayah regional office
KB kawasan berikat bonded zone(s)
KAPET kawasan pengembangan ekonomi terpadu integrated economic development zone(s)
Kikpan Kepala Bidang Pemeriksaan dan Penyidikan (Pajak) section head of the Tax Audit and Investigation Office
Kasi kepala seksi section head(s)
Kasubdit kepala sub-direktorat sub-directorate head(s)
Kasubsi kepala sub-seksi sub-section head(s)
KEPMEN keputusan menteri ministerial decree(s)
KUP (UU) Ketentuan Umum dan Tata Cara Perpajakan (UU) The General Tax Provisions and Procedures Law
Ketua Majelis (BPSP) Presiding Judge (Tax Dispute Settlement Agency)
KLU kode lapangan usaha Business field code
KBH kontrak bagi hasil production-sharing contract (PSC)
KK kontrak karya contract of work (CoW)
KP kuasa pertambangan delegated mining rights
MPP Majelis Pertimbangan Pajak (sudah dibubarkan) Tax Supreme Court (defunct)
NJKP nilai jual kena pajak (PBB) taxable sales value (L&B tax)
NJOP nilai jual obyek pajak (PBB) land & building tax imposition base, or tax object sales value
NPPKP nomor penegasan pengusaha kena pajak taxable VAT entity confirmation number
NPWP nomor pokok wajib pajak tax ID number / tax registration number
NPP nota perhitungan pajak tax calculation/computation memo
PBB pajak bumi & bangunan land & building tax (L&B tax)
pajak keluaran output VAT
pajak masukan input VAT
pajak pembangunan development tax (for district/regency level)
PPh pajak penghasilan income tax
PPnBM pajak penjualan atas barang mewah luxury sales tax (LST), or sales tax on luxury goods
PPN pajak pertambahan nilai value added tax (VAT)
pajak pertambahan nilai tidak dipungut non-collected VAT
PTLL pajak tidak langsung lain other indirect taxes
PE pedagang eceran retail merchant / retail trader
pekerjaan bebas self-employment / freelance work
pembangunan sendiri independent construction
PEB pemberitahuan ekspor barang export declaration(s)
PHP pemberitahuan hasil pemeriksaan notification of tax audit findings
PIB pemberitahuan impor barang import declaration(s)
PLK pemeriksaan lengkap kantor comprehensive office tax audit(s)
PLL pemeriksaan lengkap lapangan comprehensive field tax audit(s)
PSK pemeriksaan sederhana kantor simple office tax audit(s)
PSL pemeriksaan sederhana lapangan simple field tax audit(s)
pemeteraian kemudian postdated duty stamp(s)
PP pemungut pajak VAT collector
PMA penanaman modal asing foreign capital investment
PMDN penanaman modal dalam negeri domestic capital investment
PTKP penghasilan tidak kena pajak non-taxable income
PKP pengusaha kena pajak VAT enterprise(s) / taxable enterprise(s)
PKP PE pengusaha kena pajak pedagang eceran retail-trade taxable enterprise(s)
PKP rekanan pengusaha kena pajak rekanan VAT-collector counterpart(s)
permohonan meninjau kembali a request for reconsideration / judicial review
permohonan penundaan pajak tax deferment request(s)
pertimbangan risalah penyelesaian keberatan (tax) auditor’s objection memorandum
restitusi pajak tax refund(s)
secara jabatan ex officio
Seksi Penerimaan dan Keberatan Receiving and Objection Section
surat banding pemohon an appeal(s)
surat bantahan pemohon response to an appeal summation
SE surat edaran circular (letter)
surat keberatan objection (letter)
SKB surat keputusan banding appeal decision (letter)
SKK surat keputusan keberatan objection decision (letter)
SKKPP surat keputusan kelebihan pembayaran pajak tax overpayment decision (letter)
SKPIB surat keputusan pemberian imbalan bunga interest repayment decree
SKPPKP surat keputusan pengembalian pendahuluan kelebihan pajak advance tax overpayment refund decree
SKPPKP surat keputusan pengukuhan pengusaha kena pajak taxable enterprise confirmation (letter)
SKB surat keterangan bebas exemption certificate(s)
SKF surat keterangan fiskal tax clearance certificate/letter
SKFLN surat keterangan fiskal luar negeri fiscal exit (departure) tax payment slip
SKT surat keterangan tarif tax relief certificate
SKP surat ketetapan pajak tax assessment (letter)
SKPKB surat ketetapan pajak kurang bayar tax underpayment assessment (letter)
SKPKBT surat ketetapan pajak kurang bayar tambahan additional tax underpayment assessment (letter)
SKPLB surat ketetapan pajak lebih bayar tax overpayment assessment (letter)
SKPN surat ketetapan pajak nihil nil tax assessment (letter)
surat pajak pertambahan nilai tidak dipungut non-collected VAT certificate
surat paksa distress warrant
surat panggilan summons (letter)
SPS surat panggilan sidang hearing summons (letter)
SPHP surat pemberitahuan hasil pemeriksaan notification of tax audit findings
SPM surat pemberitahuan masa periodic tax return (usually monthly)
SPOP surat pemberitahuan obyek pajak tax object notification (letter) (L&B tax)
SPPT surat pemberitahuan pajak terhutang (PBB) notification of tax due (L&B tax)
SPT surat pemberitahuan tahunan annual tax return
SPK surat peninjauan kembali request for reconsideration
surat peringatan reminder letter
SPMKP surat perintah membayar kelebihan pajak tax overpayment refund order
SPMKP surat perintah membayar kelebihan pajak instruction letter to pay
SPPP surat perintah pemeriksaan pajak tax audit order, or tax audit instruction letter
SPPSS surat perintah penagihan seketika dan sekaligus immediate and total tax collection order(s)
SPPB surat perintah penyerahan barang delivery order(s)
surat pernyataan persetujuan declaration of acceptance
surat pernyataan persetujuan atas hasil pemeriksaan pajak declaration of acceptance of (the) tax audit findings
SPPB surat persetujuan pengeluaran barang approval for the export of goods, goods export approval
SSBC surat setoran bea cukai excise payment slip(s)
SSBPHTB surat setoran bea perolehan hak atas tanah dan bangunan land and building duty payment slip
SSP surat setoran pajak tax payment slip(s)
SSPNBP surat setoran penerimaan negara bukan pajak non-tax state revenue payment slip
SS surat sita confiscation letter(s)
STP surat tagihan pajak tax collection letter(s)
surat tegoran warning letter(s)
surat uraian banding Appellee’s brief
TBPFLN tanda bukti pajak fiskal luar negeri fiscal exit tax payment slip(s)
UU KUP Undang-undang Ketentuan Umum dan Tata Cara Perpajakan General Tax Provisions and Procedures Law /
Law on General Tax Provisions and Procedures
# AKUNTANSI ( ACCOUNTING )	#
A
Aktiva = asset
Aktiva bersih = net asset
Aktiva lancar = current assets
Aktiva tetap = fixed assets
Aktiva tetap berwujud = tangible fixed assets
Aktiva tetap tidak berwujud = intangible fixed assets
Akumulasi = accumulation
Akumulasi penyusutan = accumulated depreciation
Akumulasi penyusutan bangunan = accumulated depreciation of building
Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
Akumulasi penyusutan mesin = accumulated depreciation of machinary
Akumulasi penyusutan peralatan = accumulated depreciation of equipmen
Akun = account
Akuntansi = accounting
Akuntansi anggaran = budgeting
Akuntansi biaya = cost accounting
Akuntansi kemasyarakatan = social accounting
Akuntansi keuangan = financial accounting
Akuntansi manajemen = management accounting
Akuntansi pemerikasaan = auditing
Akuntansi pemerintahan = government accounting
Akuntansi perpajakan = tax accounting
Arus kas = cash flow
Asuransi bayar dimuka = prepaid insurance
B
Bangunan = building
Barang dagangan = merchandise
Barang siap jual = goods available for sale
Beban = expense
Beban administrasi dan umum = administrative and general expense
Beban asuransi = insurance expense
Beban bunga = interest expense
Beban dibayar dimuka = prepaid expense
Beban gaji = salaries expense
Beban iklan = advertise expense
Beban komisi = commission expense
Beban luar usaha = non operating expense
Beban pajak = tax expense
Beban penjualan = selling expense
Beban penyusutan = depreciation expense
Beban penyusutan kendaraan = depreciation expense of vehicle
Beban penyusutan peralatan = depreciation expense of equipment
Beban perlengkapan = supplies expense
Beban sewa = rent expense
Beban usaha = operating expense
Beban yang masih harus dibayar = accrued expensed
Biaya angkut pembelian = freight in/transportation in/carriage inward
Biaya angkut penjualan = freight out/transportation out/carriage outward
Bukti pembelian = purchase invoice
Bukti penjualan = sales invoice
Bukti-bukti dokumen = source of document
Buku besar = ledger
Buku besar pembantu piutang = account receivable subsidiary ledger
Buku besar pembantu utang = account payable subsidiary ledger
Buku besar tambahan/pembantu = subsidiary ledger
Buku besar umum = general ledger
Buku persediaan = stock ledger sheets
D
Debitur = debtor
Debet = debt
E
Efek/surat berharga = marketable securities
F
Faktur = invoice
H
Hak atas kekayaan = equities
Hak cipta = copyright
Hak perolehan = historical cost/at cost
Harga pokok penjualan = cost of goods sold
I
Iklan dibayar dimuka = prepaid advertising
Ikhtisar laba rugi = income summary
Investasi tambahan = additional investment
J
Jatuh tempo = maturity
Jurnal = Journal
Jurnal khusus = special journal
Jurnal koreksi = correction entries
Jurnal pembalik = reversing entries
Jurnal penerimaan kas = cash receipt journal
Jurnal pengeluaran kas = cash disbursement/cash payment journal
Jurnal penjualan = sales journal
Jurnal penutup = closing entries
Jurnal penyesuaian = adjustment entries
Jurnal umum = general entries
K
Kartu persediaan = stock card
Kartu piutang = debtors account
Kas di bank = cash in bank
Kas di tangan = cash on hand
Kekayaan = property
Kekayaan bersih = net worth
Kertas saham = worksheet
Keuntungan saham = dividend
Kewajiban = liabilities
Kewajiban jangka panjang = long term liabilities
Kewajiban lancar/jangka pendek = current liabilities
Konsep kesatuan usaha = business unit entity concept
Kredit = credit
L
Laba bersih = net income
Laba ditahan = retained earnings
Laba kotor = gross profit
Laba operasional = operating income
Laba penjualan aktiva = gain on sale of assets
Laba usaha = operating income
Laporan = report form
Laporan akuntansi = accounting statement
Laporan keuangan = financial statement
Laporan laba rugi = income statement
M
Merek dagang = trademark
Mesin = machinary
Modal = capital
Modal akhir periode = ending capital
Modal awal periode = beginning capital
Modal pemilik = owner's equity
Modal pinjaman = debt capital
Modal saham = capital stock
N
Nama akun = account title
Nama baik = goodwill
Neraca = balance sheet
Neraca saldo = trial balance
Neraca saldo setelah pentupan = post closing trial balance
Neraca saldo setelah penyesuaian = adjusted trial balance
Nilai buku = book value
Nilai jatuh tempo = maturity value
Nilai masa kini = current value
Nilai residu = residual value
Nota debet/kredit = debt/credit memo
O
Obligasi utang = bond payable
P
Pabrik = manufacturing
Pajak penghasilan = income tax
Pembelian = purchases
Pembelian bersih = net purchase
Pembukuan = book keeping
Pembukuan berpasangan = double entry book keeping
Penafsiran = interpeting
Pencatatan = recording
Pendapatan = income/revenue
Pendapatan bunga = interest income/revenue/earned
Pendapatan jasa = fees income
Pendapatan jasa diterima dimuka = unearned service revenue
Pendapatan komisi = commission revenue
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income/revenue
Pendapatan sewa diterima dimuka = unearned rent
Pendapatan usaha = operating revenue
Pendekatan neraca = balance sheet approach
Pengelompokan = classifying
Pengeluaran = expenditure
Pengendalian persediaan = stock control
Pengikhtisaran = summarizing
Pengukuran = measuring
Penjualan = sales
Penjualan bersih = net sales
Penjualan kredit = sales on credit/credit sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Peralatan = equipment
Periode akuntansi = accounting period
Periode fiskal = fiscal period
Perlengkapan = supplies
Persamaan dasar akuntansi = accounting equation
Persediaan akhir barang dagangan = ending inventory/stock
Persediaan awal barang dagangan = beginning inventory/stock
Perusahaan dagang = commercial enterprise/trading company
Perusahaan jasa = service enterprise
Perusahaan perorangan = proprietorship/ownership
Piutang bunga = interest receivable
Piutang usaha = account receivables
Pos-pos neraca = balance sheet items
Potongan dagang = trade discount
Potongan pembelian = purchase discount/discount received
Potongan penjualan = sales discount/discount allowed
Potongan tunai = cash discount
Prive = drawing/withdrawl
R
Retur pembelian = purchase return
Retur penjualan = sales return
Rugi bersih = net loss
Rugi operasional = operating loss
Rugi penjualan aktiva = loss on sale of assets
S
Saham = stock
Saldo akun = account balance
Saldo sisa = balance
Sewa dibayar dimuka = prepaid rent
Sistem akuntansi = accounting system
Sistem berkala/terus-menerus = perpetual system
Suku bunga = interest rast
Syarat pembayaran = credit term
T
Tanah = land
Tanda pemeriksaan = check mark
Tata buku berpasangan = double entry
Transaksi = transaction
U
Utang = debt
Utang bank = bank loan
Utang bunga = interest payable
Utang gaji = salaries payable
Utang hipotik = mortgage
Utang pajak = tax payable
W
Wesel bayar = notes payable
Wesel tagih = notes receivable
Sumber/source:
Setiawan, Temy. 2009. Mahir Akuntansi: Perusahaan Dagang.Jakarta: PT Bhuana Ilmu Populer
____________________________________________________________________________________________________________________________________________________________________
* ACTUAL AMOUNT = Jumlah sesungguhnya
* ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
* ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
* ACTUAL LIABILITY=Hutang nyata
* ACTUAL PRICE= Harga sesungguhnya
* ACTUAL QUANTITY = Kwalitas sesungguhnya
* ADJUSTED BALANCE = Saldo setelah penyesuaian
* ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
* ADJUSTING ENTRIES = Ayat jurnal penyesuaian
* ADDITIONAL COST ( istilahnya ) Biaya tambahan
* ADVANCE FROM CUSTOMER = Uang muka langganan
* ADVANCE ACCOUNTING = Akuntansi lanjutan
* ADVERTISING EXPENSE = Biaya iklan
* ADVERSE OPINION = Pendapatan tidak wajar
* Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
* ALLOWANCE METHOD ( artinya ) Metode cadangan
* ALLOWANCE ACCOUNT = Perkiraan cadangan
* ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
* ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
* ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
* AMORTIZATION = Penyusutan atas harta tak berwujud
* APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
* ANNUAL REPORT ( istilah ) Laporan tahunan
* ASSET ( istilah ) Harta
* ASSET APPROACH = Pendekatan aktifa
* ACCOUNT = Perkiraan
* ACCOUNT RECEIVABLE = Piutang Dagang
* ACCOUNT FROM = Bentuk Perkiraan
* ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
* ACCOUNT PAYABLE = Hutang Lancar
* ACCOUNT PAYABLE LEDGER= Buku besar hutang
* ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
* Account Payable Subsidiary Ledger = Buku tambahan piutang
* ACCOUNTANT = Akuntan
* ACCOUNTANT FEE EXPENSE = Biaya akuntan
* ACCOUNTANT PUBLIC = Akuntan publik
* ACCOUNTING = Akuntasi
* ACCOUNTING ASSUMPTION = Asumsi akuntansi
* ACCOUNTING CYCLE = Sirklus akuntansi
* ACCOUNTING DATA = Data akuntansi
* ACCOUNTING DEPARTMENT = Departemen akuntansi
* ACCOUNTING EQUATION = Persaman akuntansi
* ACCOUNTING INCOME = Laba akuntansi
* ACCOUNTING INFORMATION = Informasi akuntansi
* ACCOUNTING INSTRUCTION = Intruksi akuntansi
* ACCOUNTING MANAGEMENT = Manajement akuntansi
* ACCOUNTING METHOD = Metode akuntansi
* ACCOUNTING PERIOD = Periode akuntansi
* ACCOUNTING PRINCIPLE = Akuntansi dasar
* ACCOUNTING PROCEDURE = Prosedur akuntansi
* ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
* ACCOUNTING SYSTEM = Sistem akuntansi
* ACCOUNTS INTER COMPANY = Rekening antar perusahan
* ACCRUED EXPENSE = Biaya yang akan di bayar
* ACCRUED EXPENSE PAYABLE = Beban terhutang
* ACCRUED PAYROLL PAYABLE = Utang gaji
* ACCRUED INTERS PAYABLE = Bunga terhutang
* ACCRUED REVENUE = Pendapatan yang akan diterima
* ACCRUED TAX PAYABLE = Hutang pajak
* ACCRUED WAGES PAYABLE = Upah terhutang
* ACCUMULATED DEPLETION = Akumulasi deplesi
* ACCUMULATED DEPRECIATION = Akumulasi penyusutan
* ASSET ACCOUNT = Perkiranan harta
* AUDIT FEE = Pendapatan audit
* ASSUME = Asumsi
* AUDIT EXPENSE = Biaya audit
* AUDIT PROGRAMME = Program pemeriksaan
* AUDIT PROCESS = Proses pemeriksaan
* AUDIT PLANNING = Rencana pereiksaan
* AUDITOR ( islilahnya ) Pemerikasa keuangan
* AUDITING = Pemeriksaan keuangan
* AVERAGE METHOD = Metode rata-rata
* BALANCE SHEET ( arti istilahnya ) Neraca
* BALANCE PER BANK = Saldo menurut bank
* BALANCE PER BOOK = Saldo menurut buku
* BALANCE SHEET ACCOUNT = Perkiraan neraca
* BALANCE AMOUNT = keseimbangan jumlah
* BANK PAYABLE = Hutang bank
* BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
* BANK RECONCILIATION = Reconsiliasi bank
* BANK SERVICE CHARGE = Bedan administrasi bank
* BANK STATEMENT = Rekening koran
* BIN CARD ( artinya ) Kartu gudang
* BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
* BEGINNING BALANCE = Saldo awal
* BETTERMENT = Perbaikan
* BOOK VALUE = Nilai buku
* BOOK VALUE OF ASSET = Nilai buku aktifa
* BOOK VALUE PER SHARE = Nilai buku per saham
* BRANCH ( istilah akuntansi ) Cabang
* BRANCH MERCHANDISE = Barang dagangan cabang
* BRANCH PROFIT = Keuntungan cabang
* BREAK EVENT = Pulang pokok
* BREAK EVEN PIONT = Titik pulang pokok
* BREAK EVEN SALES = Penjualan pulang pokok
* BUDGET ( arti istilahnya ) Anggaran
* BUDGET VARIANCE = Selisih anggaran
* BUDGET FLEXIBLE = Anggaran flexsibel
* BUDGET FIXED = Anggaran tetap
* BUDGET CYCLE = Siklus Anggaran
* BUDGET BALANCE SHEET = Anggaran neraca
* BY PRODUCT = Produksi sampingan
* BUILDING ( istilahnya ) Gedung
* BUSINESS ENTITY = Kesatuan usaha
* CAPITAL ( info intilah ) Modal
* CAPITAL STATEMENT = Laporan perubahan modal
* CAPITAL STOCK = Modal saham
* CASH = Kas
* CASH BUDGET = Anggaran kas
* CASH COUNT = Perhitungan kas
* CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
* CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
* CASH FLOW ( info intilahnya ) Alur kas
* CASH FLOW CYCLE = Siklus alur kas
* CASH IN BANK = Kas dalam bank/kas di bank
* CASH ON HAND = Kas di tangan
* CASH IN TRANSIT = Kas dalam perjalanan
* CASH PAYMENT JOURNAL = Buku kas pengeluaran
* CASH RECEIPT JOURNAL = Buku kas penerimaan
* CASH SALES = Penjualan tunai
* CLOSING ENTRIES = Ayat jurnal penutup
* COST = Biaya
* COST ACCOUNTING = Akuntansi biaya
* COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
* COST OF GOODS MANUFACTURED = Harga pokok produksi
* COST OF SOLD = Harga pokok barang yang di jual
* CURRENCY = Mata uang
* CURRENCY ASSET = Harta lancar
* CURRENCY LIABILITIES = Hutang jangka pendek
* DEBIT NOTE = Nota debet
* DEBIT BALANCE = saldo debet
* DEDUCTION = Pengurangan
* DEFECTIVE GOODS = Produk rusak
* DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
* DELIVERY EXPENSE = Biaya pengankutan
* DEPOSIT SLIP = Bukti setoran
* DEPRECIATION = Penyusutan
* DEPRECIATION EXPENSE = Biaya penusutan
* DETERMINING DEPRECIATION = Penetapan penyusutan
* DIRECT COSTING = Penetapan biaya langsung
* DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansungMiring
* DIRECT EXPENSE = Biaya langsung
* DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
* DIRECT TAXES = Pajak langsung
* DIRECT WRITE OFF = Penghapusan langsung
* DISCOUNT = Potngan ( harga )
* DISSOLUTION = Pembubaran
* DIVIDEND STOCK = Deviden saham
* DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
* DRAFT ( info ) = Wesel
* DUE DATE = Tanggal jatuh tempo
* EARNED = Pendapatan
* EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
* EARNING AFTER TAX = Pendapatan sesudah pajak
* ECONOMIC LIFE = Umur ekomoni
* ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
* EMERGENCY WORKING CAPITAL = Modal kerja darurat
* EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
* END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
* ENDING BALANCE = Saldo akhir
* ENDING INVENTORY = Persediaan akhir
* ENTERTAIMENT EXPENSE = Biaya entertain
* ENTRY = Ayat
* EQUIPMENT = Peralatan
* EQUITIES = Kekayaan
* EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
* ESTIMATE VALUE = Nilai taksir
* ESTIMATED GROSS PROVIT = Taksiran laba kotor
* EVIDENCE = Bukti-bukti
* EXCEPT = Pengecualian
* EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
* EXCESS VALUE = Nilai lebih
* EXCHANGE RATE = Nilai tukar
* EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
* EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
* EXPIRED = Kadarluasa
* EXPENSE = Biaya
* EXTERNAL AUDIT = Pemeriksaan ekternal
* EXTRA ORDINARY GAIN = pembelajan yang luar biasa
* EXTRA ORDINARY LOSS = Kerugian yang luar biasa
* EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
* EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
# Fiscal Year = Tahun pajak
# Fixed asset subsidiary ledge = Buku tambahan harta tetap
# Fixed asset turnover = Perputaran harta tetap
# Fixed capital asset = Modal kerja tetap
# Fixed cast = Biaya tetap
# Fixed efficency variance = Penyimpangan effisiensi yang tetap
# Fixed factory overhead = Overhead pabrik yang tetap
# Flexible budget = Anggaran yang berubah-ubah
# Floor = Batasan bawah
# Flow of cost = Aliran biaya
# Flow of document = Peredaran dokumen
# Flow of funds = Aliran dana
# Flow of work = Peredaran kerja
# Flowchart = Daftar aliran
# Fluctualing method = Metode fluktuasi
# Fluctuating fund = Dana berubah-ubah
# Foot note = Catatan kaki
# Forecast balance sheet = Ramalan neraca
# Forecast income statement = Taksiran rugi laba
# Form = Formulir
# Four collumn ccount = Jurnal empat kolom
# Fraud = kecurangan
# Freight in = Ongkos angkut pembelian
# Freight on material purchasas = Beban angkut pembelian bahan
# Freight out = Ongkos angkut penjualan
# Funds = Dana
# Funds statement = Laporan sumber dan pengunan dana
# Furniture & fixture = Peralatan
# Fusion = Penggabungan
* General Accounting = Aukuntansi Umum
* General Ledger = Buku besar
* General Journal = Jurnal umum
* General And Administrative Expense = Biaya umum dan administrasi
* General Examination = Pemeriksaan umum
* General Assigment = Penegasan umum
* Government financial = Keuangan penerintah
* Government accunting = Akuntansi pemerintah
* Gross loss = Rugi kotor
* Gross Profit Laba kotor
* Gross Profit Analysist = Analisa laba kotor
* Gross provfi metho = Metode laba kotor
* Gross Profit on sales = Laba kotor atas penjualan
* Gross Working Capital = modal kerja kotor
* Group Code = Kode kelompok
* Go Publik Compony = Perusahan yang menjual saham ke masyarakat
* Heating and lighting expense = Biaya pemanasan dan penerangan
* Hidden Reserves = Cadangan rahasia
* Historical cost Accounting = Harga perolehan historis
* Historical cost = Biaya Historis
* Home office = kantor pusat
* Horizon Analyst = Analisa mendatar
* Human Resource Accounting = Akuntansi sumber daya manusia
* Income = laba
* Income After Tax = Laba sesudah pajak
* Income From Joint Venture = Laba usaha patungan
* Income From Operation = Laba usaha
* Income Sharing Agreement = Persetujuan penbagian laba
* Income Statement = Laporan rugi laba
* Income Statement Account = Pendekatan laba rugi
* Income Summary = iktiar rugi laba
* Incremental cost = Biaya tambahan
* Independent Auditor Report = Laporan pemeriksaan bebas
* Indirect Expense = Biaya tak langsung
* Indirect Departemental Expense = Biaya departemen tak langung
* Indirect factory cost = Biaya pabrik tak langsung
* Indirect Labor = Tenaga kerja tak langsung
* Inderect Material = Bahan baku tak langsung
* Indirect Operatiing Expense = Biaya usaha tak langsung
* Individual Priprietorship = perusahan perorangan
* Inflation = Inflansi
* Information = informasi
* Information System = Sistem informasi
* Initial Inventory = Persediaan awal
* Initial Audit = Pemeriksaan awal/pertama kali
* Input Tax = Pajak masukan
* Installation Cost = Biaya instalasi atau pemasangan
* Installment = Angguran atau cicilan
* Installment Contract Receivable = Piutang penjualan cicilan
* Installment Method = Metode cicilan
* Installment Payable = Hutang cicilan
* Installment Term Debt = Utang jangka menengah
* Insurance Expense General = Biaya asuransi unum
* Insurance expense selling = Biaya asuransi penjualan
* Intagible Asset = Aktiva tak berwujud
* Intangible Fixed Assets = Aktiva tetap tak berwujud
* Intercompany Loans = Pinjaman antar perusahan
* Interest = Bunga
* Interest Baering Note = Wesel berbunga
* Interest Expense = Biaya bunga
* Interest Factor = Faktor bunga
* Interest Income = Pendapatan bunga
* Interest ayable = Hutang bunga
* Interest Receivable = Piutang bunga
* Interim Statement = Laporan sementara
* Internal Audit = Pemeriksan Intern
* Internal Auditor = Pemeriksan internal
* Internal Control = Pengawasan internal
* Internal Control Questioary = Pertanyaan pengendalian Intern
* Internal Finacing = Pembiayan internal
* Inventory = Persediaan
* Inventory of Material = Persediaan Bahan Mentah
* Inventory Trun Over = Perputaran persediaan
* Inventory Valuation = Penilaian Persediaan
* Invesment In Fund = Investasi dalam dana
* Invesment In Bond = Investasi dalam obligasi
* Invesment In Joint Venture = Investasi dalam usaha patungan
* Invesment In Land = Investasi dalam bentuk tanah
* Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
* Invesment In Stock = Investasi saham
* Investor = Orang yang menanamkan modal
* Invoice = Faktur
* Job order cost = Biaya pesanan
* Job order cost sheet = Kartu biaya pesanan
* Job order cost system = Sistem biaya pesanan
* Job time ticket = Kartu jam kerja
* Joint cost = Biaya gabungan
* Joint cost of capital = Biaya penggunan modal bersama
* Joint product = Produksi gabungan
* Joint venture = Usaha patungan
* Joint venture books = buku-buku usaha patungan
* Journal = Buku harian
* Journal entry = Ayat-ayat jurnal
* Journalizing = menjurnal/ penjurnalan
* Judgment sample = Sampel pertimbangan
# 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 effiensi tenaga kerja
# Labor efficiency stasndar = Standar effisinsi tenaga kerja
# Labor efficiency Variance = Selisih effiensi upah
# Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
# Labor performance report = Laporan pelaksanan kerja
# labor rate variance = Penyimpangan tarif tenaga kerja
# Land = Tanah
# Land right = Hak atas tanah
# Last in first out ( LIFO ) = Masuk pertamakeluar pertama
# Lease = Sewa
# Lease agreement = Kontrak sewa guna
# Leaseing = Sewa guna
# Ledger = Buku besar
# Legal capital = Modal resmi
# Lessee = Pihak yang menyewakan guna barang
# Lessor = Pihak yang menyewa guna barang
# letter of comments = Surat komentar
# Letter of transmettal = Surat penyerangan
# Liabilities = Kewajiban
# Limited liabilty = Tanggung jawab terbatas
# Liquidating deviden = Deviden likiudasi
# liquidity = Kemampunan bayar hutang jangka pendek
# Long from report = Laporan akuntansi betuk panjang
# Long run proof = Pengecekan jangka panjang
# Long term debets = Utang jangka panjang
# long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
# Long term investment = Investasi jangka panjang
# 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 persdiaan
# Loss on repossession = 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
# Lumsump purchase = Pembelian secara bulat
# Machine = Mesin
# Maintenance Cost = Biaya pemeliharana
# Maintenance Departement Butget = Anggaran departeman pemeliharan
# Maintenance Expense = Biaya pemeliharan
# Management Accounting = Akuntansi manjemen
# Management Advisory Service = Pelayanan Konsultasi perusahan
# Management Audit = Pemeriksaan manajemen
# Management By Exception = Manjemen dengan pengecualian
# Manufacturer = Pabrikan
# Manufacturing Company = Perusahan pabrikan
# Manufacturing Cost = Biaya pabrikasi
# Manufacturing Overhead = Overhead pabrik
# Markdown cancellation = Pembatalan penurunan harga
# Market Rate = Harga pasar
# market Value = Harga pasar
# Market Value At Split Off = Harga jual pada titik pisah
# Market Value Of Rights = Harga jual hak beli saham
# Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham
# Marketable securities = surat berharga
# Marketing = Pemasaran
# Marketing Department = Departemen pemasaran
# Marketing Expense = Biaya pemasaran
# Markup Cancellation = Pembatalan kenaikan harga
# Matching Cost With revenue = Penetapan pendapatan dan biaya
# Material = Bahan baku
# Material Account = Perkiraan bahan baku
# Material in Control = pengendalian bahan baku
# Material in Process = Bahan baku dalam proses
# Material ledger = Buku besar bahan baku
# Material Ledger Card = Kartu bahan baku
# Material Mix Variance = Selisih komposisi bahan
# Material Price variance = Penyimpangan harga bahan baku
# Material Usage prince Variance = Sesilsih harga pemakainan bahan
# Material Yield Variance = Selisih hasil bahan
# Material Requisition = Permintaan bahan baku
# Medical Expense = Biaya pengobatan
# Merchandise Inventory = Persediaan barang dagangan
# Merchandise Inventory Turnover = Perputaran persedian barang dagangan
# Merchandise Shipment on Consigment = Pengiriman barang konsinyasi
# Merchandise Company = Perusahan Dagang
# Mixed Account = Rekening campuran
# Mixed Opinion = Pendapat Campuran
# Mortgage Bond = Obligasi Hipotik
# Mortgage Payable = Hutang hipotik
# Moving Average = Rata rata bergerak
* National Association of Accounting = Asosiasi akuntan nasional
* Natural Bussiness year = Tahun bisnis alami
* Negative Assurance = Jaminan negatif
* Net Asset = Aktifa bersih
* Net earning =Pendapatan bersih
* Net Income = Keuntungan bersih
* Net Income After Tax = Keuntungan bersih setelah pajak
* Net Loss = Kerugian bersih
* Net Profit = Laba bersih
* Net Purchase = Pembelian bersih
* Net Realizable Value Nilai bersih yang dapat direalisasikan
* Net Sales = Penjualan bersih
* Net Worth = Kekayan bersih
* Nominal Accounts = Perkiraan nominal
* Nominal Value = Nilai nominal
* Normal Balance= istilah = Saldo normal
* Not Sufficient Fund = Dana tidak mencukupi
* Note Payable = Wesel bayar
* Note Receivable = Wesel tagih
* Note of Financial Statement = Catatan atas laporan keuangan
* Notice of Employment = Surat perjanjian kerja.
* Observation of Inventory = Pengamatan persediaan
* Observation Of Inventory Taking = Pengamatan perhitungan persediaan
* Occupancy Cost = Biaya pendiaman atau penetapan
* Office Equipment = Peralatan kantor
* Office Salaries Expense = Biaya gaji bagian kantor
* Office Supplies = perlengkapan kantor
* Office Supplies Expense = Biaya perlengkapan kantor
* One Time Voucher procedure = Prosedur pembuatan voucher sekaligus
* One Write System = Sistem sekali tulis
* Open Item Statement = surat pernyatan elemen-elemen terbuka
* Operating Assets = Akifa atau modal oprasi
* Operating Expense = Biaya usaha
* Operating Sales Budget = Anggaran operasional penjualan
* Operating Transaction = Transaksi operasional
* Opinion = Pendapat
* Opportunity Cost = Biaya kesempataan
* Ordering Cost = Biaya Pesanan
* Ordinary Repair = Reperasi luar biasa
* Organization Chart = Stuktur Ogranisasi
* Other General Expense = Biaya umum lainya
* Other Longterm Liabilities = Hutang jangka panjang lainnya
* Out Of Pocket Cost = Biaya kantong sendiri
* Out Tax = Pajak keluaran
* Outlay = Pengeluaran
* Outstanding check = Cek beredar
* Out standing Stock = Saham yang beredar
* Over Time = Lembur
* Over All Cost Of Capital = Biaya penggunan modal Rata-rata
* Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik
* Over draft = Kelebihan penarikan
* Over Stated = Terlalu tinggi
* Owners Equity = Modal pemilik
* Onnership Right = Hak pemilik perusahan.
# Partner in Charge = Partner utama
# Partnership =Persekutuan
# Payable = Hutang
# Payable to Defaulting Sub souder = Hutang kepada pemesanan saham
# Payment = pembayaran
# Percentage Depletion = Deplesi persentase
# Perferred St0ck holder = Pemegang saham istimewa
# Performence Report = Laporan pelaksanaan
# Premium =Agio
# Premium of Prepered Stock = agio Saham preferen
# Premium on Bonds Payable = Agio olbigasi
# Premium on stock = Agoi saham
# Prepaid Advertising = Iklan dibayar dimuka
# Prepaid expense = Biaya dibayar dimuka
# Prepaid Insurance = Asuransi dibayar dimuka
# prepaid Transportation = Transportation sewa dibayar dimuka
# Prepayment = pembayaran dimuka
# Price Index = Indek harga
# Primary working capital = Modal kerja perimer
# Process Cost = Biaya proses
# Profssional Fess = pendapatan profesional
# Profit = laba
# Proforma = Proyeksi
# Progress Billing to Costomer = harga kontrak yang difakturkan
# Property = Kekayan
# Property Tax = Pajak keayaan
# Purchase = pembelian
# Purchase Discount = Potongan pembelian
# Purchase Invoice = Faktur pembelian
# Purchase journal = Buku harian pembelian
# Purchase Method = Metode pembelian
# Purchase order =Pesanan pembelian
# Purchase Requistion = Permintaan pembelian
# Qualified Opinion = Pendapat wajar tanpa syarat
# Quick Ratio = Ratio aktiva tunai
* R & D Cost = Biaya riset dan pengembangan
* Rate of Return = Tingkat pengembalian
* Rate of Return on Net Worth = Rentabilitas modal sendiri
* Ratio Analysist = analsa ratio
* Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang.
* Raw Material = Bahan mentah
* Raw Material Investory = Persedianan bahan mentah
* Raw Material Price Variance = Penyimpangan harga bahan mentah
* Realized Gross profit On Installment Sales = Realiasai laba kotor
* Re Arrangement = penyusunan kembali
* Receivable = Piutang
* Receivable Collection Budget =Budget pengumpulan piutang
* Receivable Trun Over = Perputaran piutang
* Receivable Write Off = Penghapusan piutang
* Receiving Account = Laporan penerimaan barang
* Reciprocal Account = Perkiraan berlawanan
* Recovable From Insurance Companies = Piutang kepada asuransi
* Redemption of bound = Penghentian obligasi
* Redemption value = Nilai penarikan
* Refference = Petunjuk
* Registered Bonds = Daftar obligasi
* Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa
* 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
# T Account = Perkiraan bentuk T
# Tangible Asset = Harta berwujud
# Tangible Fixed Asset = Aktiva tetap berwujud
# Tax Acoounting = Akuntansi perpajakan
# Tax Deduction = Pengurangan Pajak
# Tax Invoice = Faktur pajak
# Tax Return Statement = Surat pemberitahuan pajak
# Taxable Firm = Pengusaha kena pajak
# Taxable Income = Pendapatan kena pajak
# Taxes Expense = Biaya pajak
# Taxes Holiday = Pembebasan pajak
# Taxes payable = Hutang pajak
# Taxes Rate = Tarif pajak
# Taxes Return = Pajak yang dikembalikan
# Temporary Investment = Investasi sementara
# Temporary Proprietorship = Perkiraan pemilikan sementara
# Tender Offer = Penawaran dagang
# Term Compliance = UJi ketaatan
# The old & New Balance Proof = Pengecekan saldo awal dan akhir
# Theoritical Capacity = Kapasitas secara teoritis
# Three Variance Method = Metode tiga penyimpangan
# Tickmarks = Tanda pemeriksaan
# Time Value of Money = Nilai waktu dari pada uang
# Timing Diffrence = Perbedaan waktu
# To Compare = Membandingkan
# To Trace = Menelusuri
# Total Asset Turn Over = Perputaran total harta
# Total Asset To Debts Ratio = Ratio aktifa terhadap utang
# Tracks = Taksiran
# Trade Discounts = Potongan perdagangan
# Trande In = Tukar tambah
# Trade Mark = Merk Dagang
# Traveling Expense = Biaya perjalan
# Treasurer = Pejabat keuangan
# Treasury Bill = Surat hutang jangka panjang
# Treasury Departement = Departemen keuangan
# Trent Analyst = Analysa pengembangan dari waktu ke waktu
# Trial Balance = Neraca saldo
# Trouble Debt Restructuring = Penataan kembali utang yang macet
# Trust Fund = Dana perwakilan
# Turn Over = Perputaran
# Two bin System = Sistem dua bin
# Two collumn Account = Perkiraan dua kolom
# Two collumn Journal = Dua kolom jurnal
# Two Variance Method = Metode dua penyimpangan
* 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
# Valuation Account : Perkiraan pernilaian
# Value : Nilai
# Value Added : Nilai tambah
# Value Added Tax : Pajak Pertambahan Nilai
# Value In Use : Nilai pengurangan
# Variable Cost : Biaya variabel
# Variable Cost Ratio : Rasio biaya Variabel
# Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel
# Variance Analysist : Analisa selisih
# Variance Analysist Report : Laporan analisa penyimpangan
# Verability : Daya uji
# Vertical Analysist : Analisa Vertical
# Volume Variance : Penyimpangan dalam isi
# Vouching : Biaya upah
# Voucher Register : Pemeriksaan dokumen dasar
# Voucher : Dokumen
# Voluntary Contribution : Simpanan sukarela
* 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
* Yield = Metode penghapusan
* Yield Variance = Penyimpangan hasil
* Zero Base Budgeting = Penganggaran atas dasar nol