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kamus-istilah-akuntansi I.pdf

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Aa combined statement a descriptive statement abandonment ability to pay absolute title absorption abstract abstraction of banks funds accelerated depreciation acceleration clause acceleration coefficient acceptance acceptance commission acceptance credit acceptance ledger acceptance register acceptor access device accommodation endorsement accommodation paper accomodation endoser accord account account account account activity account balance account payable account receivable account receivable turnover account reconcilement account register account statement account uncollectible] accountancy accountant accountee accounting accounts accrual basis accrued interest accumulation accumulator acid test ratio acquisition acquittance act of bankruptcy act of honour actio pauliana action of debt active account laporan gabungan laporan mutasi akun hak kepemilikan mampu - kemampuan membayar hak mutlak lebur - peleburan usaha abstrak abstraksi dana bank susut - penyusutan d ipercepat klausul percepatan pelunasan koefisien akselerasi akseptasi komisi akseptasi kredit akseptasi kira - perkiraan akseptasi wesel daftar akseptasl wesel akseptor sarana a kses endosemen pinjam nama surat wesel pinjam nama endosan akur hubungan akun rekening akun; rekening aktivitas rekening; aktlvitas akun saldo rekening; saldo akun utang dagang piutang dagang putar - perputaran piutang rekonsiliasi akun buku nomor pemegang rekening laporan akun pinjaman taktertagih akuntansi akuntan pegang - pemegang akun akun - perakunan kira - perkiraan asas akrual bunga akrual akumulasi kelompok - pengelompok rasio cepat akuisisi bukti pelunasan mohon - permohonan pailit bantuan penjaminan surat berharga aksio pauliana tagih - penagihan utang akun aktif

active partner active stock activity organization chart ad valorem additional collateral, side collateral add-on rates, add-on interest adjective law adjudication adjustable rate mortgage adjudication order adjusdication adjusted capital ratios adjuster adjusting claim advance commitment advance; down payment adverse opinion adverse opinion adverse possesion adversely classifIed assets advice advising bank af affidavit affiliate affiliated company after acquired property after hours agent agent bank aging account receivables aging schedule agio algorithm all in cost all risk insurance allonge allotment allottee allowance for bad debt allowance for earning asset losses allowance; reserve alloy amalgamation amandment amortization schedule amortization; amorticement annual general meeting annual report annuity annuity bond ante dated anticipated acceptance anticipated interest

mitra aktif saham aktif bagan organisasi aktivitas ad valorem jaminan tambahan bunga ditambahkan hukum acara hipotek berburiga tersesuaikan putusan pailit adjusdikasi nisbah modal sesuaian taksir - penaksir taksiran ganti rugi ikat janji di muka uang muka dapat - pendapat menyangkal tolak berpendapat kuasa - penguasaan tanpa hak aktiva produktif bermasalah advis bank penerus surat kredit berdokumen lepas afidavit pihak terafiliasi usaha - perusahaan afiliasi harta pailit pasca waktu agen bank agen daftar umur piutang jadwal tagihan agio alogaritma biaya seluruh asuransi segala risiko alons jatah saham terima - penerima jatah saham sisih - penyisihan penghapusan kredit sisih - penyisihan penghapusan aktiva produktif cadangan logam pencampur amalgamasi amandemen jadwal amortisasi amortisasi rapat umum tahunan laporan tahunan anuitas obligasi nirkala tahunan pra tanggal wesel antisipasi bunga terantisipasi

anticipatie crediet application application for cheque book application form for a banking account apport apportion appraiser appreciation appropriate reserve appropriated reserve; appropriate surplus appropriation of payment arbitrage arbitration arbitration of exchange arithmatical errors arithmetic means arrears arrears certificate as it is as per advice ASEAN Asian Development Bank assessment asset asset coverage asset deficiency asset enter mains asset ledger asset liability management asset turnover associate bank assurantiebeding at-par nominal attest attest copy attorney auction audit audit program audit report audit technics audit trail auditing evidence auditing standard auditor authentieke daad authorised capital authority authorized depository authorized depository automated teller machine automatic data processing automatic transfer fund

kredit antisipasi aplikasi aplikasi buku cek formulir permohonan pembukaan akun bagian modal bagi - pembagian secara adil nilai - penilai harga apresiasi cadangan khusus cadangan tujuan untuk - peruntukan setoran arbitrasi arbitrase arbitrasi wesel salah hitung rerata hitung tunggak - tunggakan surat keterangari tunggakan serah - penyerahan seadanya sesuai dengan advis ASEAN Bank Pembangunan Asia beban tambahan harta; aset mampu - kemampuan aset defisiensi aset luwes buku besar aset kelola - pengelolaan harta dan kewajiban putar - perputaran aset bank asosiatif klausul asuransi nilai nominal ates ates salinan acara - pengacara lelang audit program audit laporan audit teknik audit alur audit bukti audit standar audit auditor akta autentik modal dasar kuasa lembaga penyimpan efek pelihara - pemelihara sekuritas anjungan tunai mandiri olah - pengolah data otomatis transfer dana otomatis

automation aval average adjuster

otomatisasi jaminan surat wesel selesai - penyelesai awar

back contracts back office back to back commitment back to back L/C back up back up line backlog bad check bad debt bad debt recovery bailment bailout balai harta peninggalan balance budget balance due balance of payment balance of service account balance of trade balance of transfer payment balance sheet balanced book banco bank bank acceptance bank call bank card bank card association bank charges bank credit bank customer bank debits bank discount bank discount rate bank draft bank endorsement bank examination Bank for International Settlement bank gelap bank guarantee bank holding company bank holiday bank identification number Bank Indonesia Bank Interest bank interest certificate

kontrak kelak bagian administrasi ikat janji terdukung surat kredit berdokumen terdukung aman - pengamanan kredit penunjang tunggak - tunggakan aplikasi cek tertolak kredit macet selesai - penyelesaian kredit macet titip - penitipan bantuan penyelamatan balai harta peninggalan anggaran berimbang saldo minimum jatuh tempo neraca pembayaran neraca jasa neraca perdagangan neraca pembayaran transfer neraca daftar saldo banco bank aksep bank lapor neraca kartu bank asosiasi kartu bank komisi bank fasilitas kredit bank nasabah bank debit bank diskonto bank tingkat diskonto bank wesel bank endosemen bank periksa - pemeriksaan bank Bank for International Settlement (BIS) bank gelap jaminan bank induk perusahaan bank hari libur bank nomor identitas bank Bank Indonesia Bunga bank sertifikat bunga bank

bank karya produksi desa (BKPD) bank line bank merger bank money order bank note bank of issue bank pasar bank quality bank rating bank reserve bank run bank statement bank take over bankers and brokers blanked bond bankers order banking banking insurance fund banking investment banking power banking syndicate bankrupt bankrupt estate bankruptcy barometer stock barren money; idle barter base price base rates basis risk batch control batch header batch processing bear bear market bear panic bearer bearer bond bearer cheque beneficiary betteniient bid bid bond blijet bill bill of exchange bill of lading bilateral credit limit bills discounted account bimetallism binary coded decimal binary system black list black market

bank karya produksi desa (BKPD) janji bank merger bank surat perintah bayar bank uang kertas bank bank penerbit alat bayar bank pasar peringkat obligasi nilai - penilaian tingkat kesehatan bank cadangan bank tank - penarikan masal laporan akun nasabah bank terambil alih asuransi perlindungan bank kuasa bayar bank - perbankan dana asuransi bank investasi perbankan mampu - kemampuan bank sindikat bank pailit budel pailit pailit - kepailitan saham barometer uang menganggur barter harga dasar tingkat dasar suku bunga risiko dasar periksa - pemeriksaan kelompok data kelompok - pengelompokan data proses - pemrosesan data spekulan jual pasar turun panik - kepanikan spekulan jual bawa - pembawa obligasi alas unjuk cek atas bawa mastahat - termastahat tingkat - peningkatan nilai tawar - penawaran (1) jaminan penawaran bilyet tagihan surat wesel surat muatan batas kredit antarbank akun wesel diskonto standar kembar sandi biner sistem biner daftar hitam pasar gelap

blank cheque blanket bond blanket lien BLBI block blocked currency blotter blue chips blue-collar-worker board board of directors bolivar boliviano bonafide bonanza bond bond anticipation notes bonded warehouse bonus book keepings

cek blanko obligasi terjamin (1) surat pengakuan utang bantuan likuiditas Bank Indonesia blok devisa terbiokir bloter saham unggulan tenaga pelaksana dewan dewan direksi bolivar boliviano bonafide bonanza obligasi surat antisipasi obligasi gudang pabean bonus buku - pembukuan

Ccadangan revaluasi aktiva tetap call call money CAMEL cancelled cheque; paid cannibalize capacity capital capital account capital adequacy capital assets capital budget capital flight capital goods capital market capital movement capital ratio capital risk capital statement capital stock capital to risk assets ratio capitalism capitalist cardholder agreement Cartel Cash cash account cash advance cadangan revaluasi aktiva tetap somasi pinjaman singkat CAMEL cek lunas kanibalisasi kapasitas modal rekening modal cukup - kecukupan kebutuhan modal harta modal anggaran modal lari - pelarian modal barang modal pasar modal pindah - perpindahan modal rasio modal risiko modal laporan perubahan modal modal saham nisbah modal terhadap risiko asset kapitalisme kapitalis janji - penjarijian (kepada

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