Transcript
Page 1: kamus-istilah-akuntansi I.pdf

A a 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 dipercepat klausul percepatan pelunasan koefisien akselerasi akseptasi komisi akseptasi kredit akseptasi kira - perkiraan akseptasi wesel daftar akseptasl wesel akseptor sarana akses 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

Page 2: kamus-istilah-akuntansi I.pdf

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

Page 3: kamus-istilah-akuntansi I.pdf

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

Page 4: kamus-istilah-akuntansi I.pdf

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

Page 5: kamus-istilah-akuntansi I.pdf

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

Page 6: kamus-istilah-akuntansi I.pdf

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

C

cadangan 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) pemegang kartu kartel kas akun kas tarik - penanikan tunal dimuka

Page 7: kamus-istilah-akuntansi I.pdf

cash audit cash basis cash basis cash basis cash basis loan cashbook cash budget cash card cash collateral cash credit cash discount cash dispenser cash flow cash flow loan cash flow statement cash in advance cash in bank cash journal cash management cash on hand cash payments; cash disbursements cash ratio cash ratio cash register cash reserve cash reserve checking ; overdraft protection cash surrender value cashier’s cheque catchment area cease and desist order ceiling ceiling ceiling price; adminitered central bank central liability certificate certificate of analysis certificate of deposits certificate of inspection certificate of insurance certificate of origin certificate of quality certificate of stock certificate of weight certified cheque cessie chain bank chain bank charge account banking charge back charges charter party chattel chattel mortgage

audit kas asas tunai; dasar tunai dasar tunai pinjaman dasar tunai buku kas anggaran kas kartu kas jaminan kas kredit tunai potongan tunai mesin bayar otomatis arus kas pinjaman arus kas ikhtisar arus dana tunai praserah kas di bank jurnal kas kelola — pengelolaan kas kas kas di tangan bayar - pembayaran tunai nisbah kas rasio kas register kas cadangan kas (1) cadangan kas (2) nilai tunai cek kasir luang - peluang penunjang usaha CDO pagu plafon harga pagu bank sentral daftar gabungan utang sertifikat sertifikat analisis sertifikat deposito sertifikat pemeriksaan sertifikat asuransi sertifikat asal barang sertifikat mutu sertifikat saham sertifikat teraan cek terjamin sesi bank berantai jaringan perbankan biaya kredit tolak bayar beban partai carter chattel jaminan chattel

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cheap money check check credit check guarantee check kitting check rate check writer checkless banking cheque book cheque book receipt cheque book register chose in action circulating capital claim classified assets classified financial statement claused bill of exchange clean bill of lading clear clearing clearing account clearing house clearing house balance clearing house proof clerical error close; closing prices close-end credit closing date co-branded credit card coin collateral collateral bond collateral loan collateral loan collateral trust note collateral value collateral; cover collectibility collecting bank collection collection agent, collection period collusion comaker commanditaire vennootschap commercial bank commercial bank; full service bank commercial invoice commercial offshore loan commercial paper commission commission merchant commitment

uang murah cek kredit cek jaminan pencairan cek gait - penggaitan cek nilai patokan alat penulis cek bank - perbankan nircek buku cek bukti penerimaan buku cek daftar buku cek hak tuntut modal lancar klaim aktiva terkiasifikasikan laporan keuangan terklasifikasi syarat - persyaratan surat wesel surat muatan bersih bersih kliring kira - perkiraan kliring lembaga klinng neraca kliring bukti perhitunigan kliring salah buku harga penutupan kredit terbatas tanggal penutupan kartu kredit bercap gabungan uang logam Agunan obligasi kolateral jaminan pinjaman pinjaman berjaminan surat berharga beragunan nilai jaminan jaminan kolektibilltas bank penagih inkaso agen penagihan masa penagihan kolusi Jamin - penjamin pendamping sero - perseroan komanditer bank komersial; bank umum bank umum faktur dagang pinjaman komersial luar negen (PKLN) surat berharga komersial komisi komisi dagang ikat janji

Page 9: kamus-istilah-akuntansi I.pdf

commitment commitment fee c ommitment letter commodity commodity exchange commodity loan commodity money commodity paper commodity rate commodity standard common stock common stock fund common stock ratio community bank compensating balance compensating balance compensating errors competition composition compound interest compounding periode compromise compromise computerization concealed error concentration concentration bank concentric organization chart condensed statement of condition confirmation confirming bank consensus consignee consignment consignor consignor consolidated balance sheet consolidated banking supervision consolidated financial statement consolidatie leninig consolidation consolidation loan consolidation loan consortium consortium bank constant payment consular invoice consumer consumer credit consumption goods; consumer goods contingency contingent annuity contingent asset

komitmen biaya ikat janji; biaya komitmen surat ikat janji komoditas bursa komoditas pinjaman komoditas uang barang surat komoditas tingkat suku bunga komoditas standar komoditas saham biasa biaya - pembiayaan saham biasa rasio saham biasa bank komunitas, sin, bank independen akun kompensasi saldo kompensasi galat kompensasi kompetisi komposisi bunga majemuk periode bunga majemuk damai - perdamaian, kompromi kompromi komputensasi galat terpendam pusat - pemusatan bank konsentrasi bagan organis asi lingkaran laporan keuangan publikasi konfirmasi bank pengonfirmasi konsensus terima - penerinia konsinyasi konsinyasi konsinyasi - pengonsinyasi serah - penyerah konsinyasi neraca konsolidasi awas - pengawasan menyeluruh terhadap bank laporan keuangan konsolidasi obligasi pemerintah konsolidasi konsolidasi kredit pinjaman konsolidasi konsorsium bank konsorsium bayar - pembayaran konstan faktur konsular konsumen kredit konsumsi barang konsumsi kontingensi anuitas tak-terduga harta kontingen

Page 10: kamus-istilah-akuntansi I.pdf

contingent interest contingent liabilities contingent liability contingent reserve contra guarantee contract contract bond contract in foreign currency contract of guarantee contraction control control account conventional organization chart credit ceiling credit contract credit control credit criteria credit denial credit department credit dislocation credit enhancement credit file credit information credit instrument credit insurance credit investigation credit limit credit line credit personel credit rating credit report credit review credit risk credit slip credit ticket; credit advice credit under rescue credit union credit worthy creditor crisis cross clearing cross currency interest rate swap cross post cross rate cross selling crossed check crossfooting cruzeiro cum dividend cummulative prefferent stock curatele curator currency

penting - kepentingan bersyarat wajib - kewajiban bersyarat wajib - kewajiban bersyarat cadangan kontingensi kontra garansi kontrak kontrak berjaminan obligasi kontrak dalam valas kontrak bergaransi kontraksi kontrol kira - perkiraan kontrol bagan organisasi vertikal pagu kredit janji - perjanjian kredit kendali - pengendalian kredit syarat - persyaratan pemberian kredit tolak - penolakan kredit bagian kredit dislokasi kredit kuat - penguatan surat berharga berkas kredit informasi kredit instrumen kredit asuransi kredit investigasi kredit batas kredit lini kredit kredit pegawai nilai - penilaian kredit laporan kredit kaji ulang kredit risiko kredit slip kredit nota kredit kredit terselamatkan koperasi simpan pinjam layak kredit kreditur krisis kliring silang swap silang suku bunga pos silang kurs silang jual - penjualan silang cek silang teliti - penelitian silang cruzeiro kum dividen saham preferen kumulatif ampu - pengampuan kurator mata uang

Page 11: kamus-istilah-akuntansi I.pdf

currency options currency swap current account; checking; giro current assets; active realisable current liabilities current liabilities current ratio custodial service custodian custom area customer profile customer profitability analysis customer relation customs drawback customs duties cutthroat competition

opsi mata uang swap valuta rekening koran aktiva lancar pasiva lancar utang jangka pendek rasio lancar jasa kustodi kustodian kawasan pabean profil nasabah analisis profltabilitas nasabah unit pelayanan nasabah restitusi bea masuk bea pabean saing - persaingan kejam

D

daily interest dana suku bunga primer dana talangan data control date discount day book day loan days of grace dead account dead asset dead line dead market dead money dealer dear dear money debase debenture debenture bond debit debit advice debit balance debit card debit interest debit ticket debit ticket debitur grup debt debt financing debt instrument debt management debt to equity ratio

bunga harian dana suku bunga primer dana talangan kontrol data tanggal diskonto buku harian pinjaman sehari waktu tenggang rekening mati aset tidur tenggat pasar sepi uang mati dealer mahal uang mahal tururi - penurunan nilai dasar surat utang obligasi niragunan debit advis debit saldo debit kartu debit bunga debit memo debit nota debit debitur grup utang biaya - pembiayaan dengan utang instrumen utang manajemen utang rasio utang terhadap modal sendiri

Page 12: kamus-istilah-akuntansi I.pdf

debtor decision tree deed defalcation default deferred annuity deferred bond deferred charges deferred income; deffered revenue;deffered credit deferred payment definitive bond defisit spending unit deflation deflator defraud; fraud del credere agent del credere commission delegation of authority delivery order delivery risk demand demand deposit; banking demand for money demand loan demonetization denomination deposit deposit on call deposit ticket; paying in slips depository correspondent depreciation depreciation depression dept service coverage derivative deposit derivative transaction devaluation deviezen diferred payment dime dinar direct debit direct investment direct selling direct tax direct write off methode director dis agio discharge of bankrupt disdaimer of opinion discount discount on bond discount window

debitur pohon putusan akta defalkasi cedera janji anuitas tertangguh obligasi tunda bunga beban ditangguhkan dapat - pendapatan diterima dimuka bayar - pembayaran ditunda obligasi definitif pihak kekurangan dana deflasi deflator curang - kecurangan agen penjamin komisi penjamin limpah - pelimpahan wewenang amanat penyerahan risiko penyerahan minta - permintaan rekening giro minta - permintaan akan uang pinjaman atas permintaaan demonetisasi; penarikan dalam peredaran denominasi simpanan deposito dengan pemberitahuan slip setoran pelihara - pemelihara akun depresiasi susut - penyusutan depresi rasio laba utang simpanan derivatif transaksi derivatif devaluasi devisa surat kredit pembayaran ditunda dime dinar debit - pendebitan langsung tanam - penanaman modal langsung jual - penjualan langsung pajak langsung metode penghapusan langsung direktur disagio batal - pembatalan kepailitan tolak nirpendapat diskon potongan pembayaran obligasi fasilitas diskonto

Page 13: kamus-istilah-akuntansi I.pdf

discounted cash flow disinvesment dividend dividend payabe document document against acceptance = D/A dollar = $ dollar exchange domestic I/c domicile donated stock dor dormant account double entry; dual system doubtful loan drachma drawee drawer drive-in bank dual banking dual control due due date control due dilligence due to account dummy stockholder dumping dunning letter duopoly duplicate statements duree duty dynamic gap

arus kas terdiskonto disinvestasi dividen utang dividen dokumen dokumen akseptasi dolar wesel dolar surat kredit berdokumen dalam negeri domisili saham donasi daftar orang tercela (DOR) akun tak-aktif jumal berpasangan kredit diragukan drachma tarik - tertarik tarik - penarik bank kendara lalu sistem perbankan ganda awas - pengawasan berlapis jatuh tempo kendali - pengendalian tanggal bayar due dilligence akun antarbank pasiva pegang - pemegang saham semu dumping surat tagihan duopoli sistem perkiraan tembusan tenggang waktu bea senjang dinamis

E

earmark earning asset earning asset quality earnings easy money economic expansion economic recovery economic trend economics effective date effective rate elasticity of demand elasticity of supply electrical accounting machine electronic accounting machine electronic banking

ciri - penciri aktiva produktif kualitas aktiva produktif hasil - penghasilan uang mudah ekspansi ekonomi pulih - pemulihan ekonomi cenderung - kecenderungan ekonomi ilmu ekonomi tanggal efektif suku bunga efektif elastisitas permintaan elastisitas penawaran alat - peralatan pembukuan elektrik mesin perakunan elektris (MPE) bank elektronik

Page 14: kamus-istilah-akuntansi I.pdf

electronic data processing system electronic fund transfer embargo embezzlement emitten encoding endorsed bond endorsee endorsee endorsement endorsement in blank; blank endorsement endorsement without recourse; absolute endorsement engrossing entrepeneur equity equity contract notes equity participation equity securities equivalent rate error of ommission escrow account escrow account escrow agent eskudo euro dollar euromoney European Economic Community evergreen loan evergreen loan ex dividend exact interest examination excess loans excess reserve exchange aqualization fund exchange clearing agreement exchange control exchange control exchange rate exchange risk execution creditor execution debtor executioriaal beslag executive committee exercise price = strike price expansion expectation theory expenditure expire date expiry date export export credit

sistem pemrosesan data elektronik transfer dana elektronis embargo gelap - penggelapan emiten sandi - penyandian obligasi terendos endos - terendos terima - penerima endos endosemen endosemen tanpa nama endosemen tanpa hak regres borong - pemborongan wirausaha ekuitas surat gadai modal partisipasi ekuitas sekuritas kepemilikan suku bunga setara galat termaklumi dana eskro rekening eskro agen eskro escudo euro dolar euromoney Masyarakat Ekonomi Eropa (MEE) pinjaman abadi pinjaman nirkala nirdividen bunga pasti periksa - pemeriksaan lebih kredit - kelebihan kredit cadangan lebih dana stabilitasi devisa janji - perjanjian kliring devisa awas - pengawasan devisa; pengendalian devisa kendali - pengendalian devisa nilai tukar risiko kurs kreditur (peng) eksekusi debitur tereksekusi sita eksekusi komite eksekutif harga jadi ekspansi teori harapan keluar - pengeluaran kedaluwarsa tanggal kedaluwarsa ekspor kredit ekspor

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export duty; export tax export import bank exporter express warranties extended credit external audit; independent audit external auditor external bond extra dividend

bea ekspor bank ekspor impor eksportir jaminan pascajual ekstensi kredit audit ekstern auditor ekstern obligasi eksternal dividen tambahan

F

facility fee facsimilie signature factor factoring factory mark fail federal reserve bank federal reserve system fee fee fiduciaire eigendomsoverdracht fiduciary loan fiduciary money FIFO fill or kill final dividend finance finance company finance paper financial accounting standard board - fsab financial appraisal financial budget period financial institution financial institution non bank financial intermediary financial investment financial lease financial market financial paper financial position financial statement fine fire insurance first class paper; prime paper fiscal fiscal agent fiscal policy fiscal year; fInancial fit and profer five cs of credit

ongkos fasilitas stempel tanda tangan anjak - penganjak piutang anjak piutang merek perusahaan gagal - kegagalan federal reserve bank federal reserve system ongkos upah fidusia ben - pemberian kredit niragunan uang fidusia masuk awal - keluar awal (MAKA) perintah transaksi dividen akhir uang - keuangan usaha - perusahaan pembiayaan kertas berharga finansial dewan standar perakunan keuangan nilai - penilaian keuangan periode anggaran keuangan lembaga keuangan lembaga keuangan bukan bank antara - perantara keuangan investasi keuangan kontrak sewa keuangan pasar keuangan surat berharga financial posisi keuangan laporan keuangan denda asuransi kebakaran surat berharga unggul fiskal agen fiskal bijak-kebijakan fiskal tahun fiskal fit and profer lima kriteria kelayakan kredit

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fixed assets fixed budget fixed capital fixed charges fixed cost fixed income fixed income investment fixed rate loan fixed-charge coverage flat rate flexible budget float floating interest rate floating money floating rate note floor floor limit floor limit flow of funds food and agricultural organization force majeure forced loan forecasting foreign aid foreign corporation foreign currency foreign deposit foreign direct investment foreign exchange foreign exchange bank foreign exchange loan foreign fund foreign loan foreign money forward contract forward exchange contract forward market; futures market forward market; futures market forward rate arrangement/fra forwarding agent foul bill of lading fractional money franc franchise franchise tax franco free alongside ship free balance free market free of capture and seizure free on board free on plane free on rail

aktiva tetap anggaran tetap modal tetap beban tetap biaya tetap hasi; - penghasilan tetap hasil - penghasilan tetap investasi tingkat bunga tetap tutup - penutupan beban tetap angsuran tetap anggaran fleksibel warkat ambang suku bunga mengambang uang mengambang surat utang bersuku bunga mengambang batas bawah batas atas pijakan dasar; batas atas aliran dana badan pangan dunia force majeur kredit terpaksa kira - prakiraan bantuan luar negeri usaha - perusahaan asing mata uang asing simpanan valuta asing tanam - penanaman modal asing valuta asing bank devisa pinjaman valuta asing dana luar negeri pinjaman luar negeri uang asing kontrak berjangka kontrak penukaran berjangka pasar berjangka transaksi berjangka sepakat - kesepakatan tingkat bunga mendatang usaha - perusahaan ekspedisi surat muatan cacat uang pecahan franc waralaba pajak waralaba franco bebas biaya ke sisi kapal saldo minimum pasar bebas bebas re siko penahanan dan perarnpasan, bebas biaya ke atas kapal bebas biaya ke dalam pesawat bebas biaya ke atas kereta api

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free on truck free port free reserve freight freight forwarder freight payable freight prepaid freight pre -payable freight to be paid fringe benefit frozen asset full paid stock fully amortizing loan fund transfer funded debt funding funds funds management

bebas biaya ke atas truk pelabuhan bebas cadangan bebas barang kiriman jasa angkutan laut biaya muat layak bayar bayar pramuat layak bayar pramuat bayar segera pascamuat tunjangan harta beku saham dibayar penuh kredit amortisasi kiriman dana utang dana dana- pendanaan dana kelola - pengelolaan dana

G

gain gap gap management gapping gearing ratio general account General Agreement on Tariffs and Trade (GATI) general creditor general examination general reserve generally accepted acounting principles gentlements agreement giraal verkeer giro giro biljet globalization gold bullion gold exporting point gold importing point gold point gold standard gold stockc goodwill gourde grace period great depression green clause I/c gresham law groschen gross interest

untung senjang manajemen kesenjangan senjang - kesenjangan rasio utang modal rekening umum janji - perjanjian umum mengenal tarif dan perdagangan kreditur konkuren periksa - pemeriksaan umum cadangan umum generally accepted acounting principles sepakat - kesepakatan kepercayaan lalulintas gira l giro giro bilyet globalisasi emas batangan titik emas ekspor titik emas impor titik emas standar emas cadangan emas muhibah gourde masa tenggang depresi hebat surat kredit berdokumen klausa hijau hukum gresham groschen bunga prapajak

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gross margin gross margin gross national product gross profit on sales group banking group insurance grou of seven group of ten; paris club guarani guardian guild; gild guildler

dapat - pendapatan kotor margin kotor produk nasional bruto laba kotor penjualan grup bank asuransi kelompok kelompok tujuh kelompok sepuluh guarani ampu - pengampu gilda gulden

H

hall mark handling charge head teller hedge/hedging hedge; hedging herbelening hidden asset hidden tax high finance high ratio loan hoarding holding company holding the line home banking home equity credit (loan) homogeneous commodity homologatie honor horizontal - integration horizontal audit horizontal merger hot money house brand hurdle rate huurbeding huurkoop hyperlnflation hypothecation

cap mutu biaya transaksi teller kepala cegah risiko lindung nilai; cegah risiko gadai ulang harta tersembunyi pajak tersembunyi biaya - pembiayaan spekulasi pinjaman nisbah tinggi timbun - penimbunan usaha - perusahaan grup usaha tahan posisi layanan perbankan rumah kredit berjamin rumah komoditas sejenis homogolasi honor integrasi horizontal audit horizontal merger horizontal uang panas merek dagang tingkat keuntungan minimum syarat pembatasan sewa beli sewa hiperinflasi hak tanggungan

I

illiquid illiquid asset illiquidity

taklikuid aset tak-likuid taklikuid - ketaklikuidan

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immediate credit immovables impaired capital impaired credit impaved credit impersonal accounts implied warranties import Import duty importer imputed interest inactive stock incentive incentive bonus income account income bond income per capita income statement income tax income; revenue inconvertible indemnity bond indent independent bank index indirect labour cost indirect loan indirect overhead cost indirect tax Indonesian Bank Restructuring Agency/IBRA INDRA industrial bank industry inelastic demand inelastic supply infant industry inferior goods inflation inflation accounting inflation rate insolvency inspection installment arrears installment credit insufficient fund insurable interest insurance insurance policy insurance premium insured account insured; insuree insurer interbank borrowing

kredit semerta barang tak-bergerak modal niemburuk kredit memburuk kredit bermasalah akun bukan perseorangan syarat larangan tersirat impor bea impor importir bunga andaian saham tak-aktif insentif bonus insentif kira - perkiraan pendapatan obligasi pendapatan dapat - pendapatan per kapita hitung - perhitungan laba rugi pajak penghasilan dapat - pendapatan (1) tak-terkonversi jaminan cedera janji inden bank independen; bank komunitas indeks biaya pekerja tak-langsung pinjaman tak langsung biaya tak-langsung pajak tak-langsung Badan Penyehatan Perbankan Nasional (BPPN) INDRA bank industri Industri minta - perrnintaan tak-elastis Tawar - penawaran tak-elastis Industri pemula barang mutu rendah Inflasi akun - perakunan inflasi tingkat inflasi insolvensi inspeksi tunggak - tunggakan angsuran pokok kredit angsuran takcukup - ketakcukupan dana hubungan kepentingan asuransi asuransi polis asuransi premi asuransi akun terasuransi tertanggung tanggung - penanggung pinjaman antar bank

Page 20: kamus-istilah-akuntansi I.pdf

interbank deposit interbank deposits irterbank loan interbank market offered rate interest interest arreara interest bond interest earned interest rate interest rate cap interest rate risk inteiest rate swop interest sessitive assets interest sensitive liabilities interim bond interim dividend interim statement intermediary internal audit internal check internal control internal debt internal loan Internal Rate of Return International Development Association International Finance Corporation International Monetary Fund International reserve intrinsic value inventory inventory financing inventory to net current asset investigation team investment investment banker investment banking investment banking house investment loan investment portfolio invisible trade invoice inward collection; incoming inward mail transfer; incoming inward telegraphic transfer; incoming telegraphic transfer irevocable I/c irrevocable credit Islamic bank issue issued capital; subscribed issuing bank i tem; document izin prinsip bank

simpanan antar bank deposito antarbank kredit antarbank suku bunga pasar antar bank bunga tunggak - tunggakan bunga obligasi bunga dapat - pendapatan bunga suku bunga batas atas suku bunga risiko suku bunga swap suku bunga aset peka perubahan bunga wajib - kewajiban peka perubahan harga obligasi sementara dividen sementara laporan keuangan interim lembaga perantara audit intern akur -pengakuran intern kendali - pengendalian intern utang intern kredit intern tingkat pengembalian modal internal (IRR) Asosiasi Pengembangan Internasional International Finance Corporation Dana Moneter Internasional cadangan internasional nilai intrinsik sedia - persediaan barang biaya - pembiayaan penyediaan barang rasio sediaan terhadap harta lancar tim investigasi investasi bankir investasi bank investasi lembaga bank investasi kredit investasi portofolio investasi dagang - perdagangan jasa faktur inkaso masuk kiriman uang dengan surat masuk kiriman uang dengan kawat masuk surat kredit berdokumen tak-terbatalkan kredit tak terbatalkan sepihak bank syariah emisi modal ditempatkan bank pembuka surat kredit berdokumen warkat izin prinsip bank

Page 21: kamus-istilah-akuntansi I.pdf

izin usaha bank

izin usaha bank

J

Jakarta Interbank Oferred rate job analysis job description job evaluation job rotation joint account joint and several liability joint cost joint venture bank journal sheet; proof judgement just-in-time (JIT)

JIBOR analisis pekerjaan urai - uraian pekerjaan nilai - penilaian pekerjaan rotasi pekerjaan, rotasi tugas rekening gabungan tanggung renteng biaya gabung bank campuran lembar jurnal atas dasar penilaian tepat waktu

K

Kawasan terikat kip koperasi gabungan koperasi induk koperasi konsumsi koperasi primer koperasi produsen koperasi pusat kredit likuiditas bank indonesia kron kwacha kyat

kawasan berikat kip koperasi gabungan koperasi induk koperasi konsumsi koperasi primer koperasi produsen koperasi pusat kredit likuiditas bank indonesia krona kwaca kyat (ky)

L

labour labour agreement labour bank labour cost labour dispute labour force labour mobility labour movement labour piracy labour slowdown labour theory of value labour union land transportation lapping lapse

kerja - pekerja janji - perjanjian kerja bank pegawai biaya tenaga kerja selisih - perselisihan perburuhan angkatan kerja mobilitas tenaga kerja gerakan pekerja bajak - pembajakan tenaga kerja aksi pengurangan produktivitas teori nilai kerja serikat pekerja angkut - pengangkutan di darat laping lewat waktu

Page 22: kamus-istilah-akuntansi I.pdf

lateral integration lead time lease ledger legal debt legal entity legal lending limit legal rate of interest legal reserve legal risk legal tender lek lembaga penjamin simpanan lempira lender lender of the last resort lesaee lessor letter of credit (L/C) leverage leverage buy-out liability insurance liability ledger license lien limited company limited partner line of credit line of credit line organization liquid liquid assets liquidated bank liquidating value liquidation liquidator liquidity liquidity analysis liquidity ratio liquidity risk lira litas loan loan capital loan committee loan documentation loan fee loan sale loan shark loan syndication loanable fund loanable fund theory of interest local currency

integrasi samping tenggang pesan barang sewa beli buku besar utang sah badan hukum batas maksimum pemberian kredit bunga resmi cadangan wajib risiko yundis alat bayar sah lek lembaga penjamin simpanan lempira ben - pemberi kredit; kreditur kreditur akhir sewa - penyewa milik - pemilik barang sewa surat kredit berdokumen dana penumpu beli utang asuransi pihak ketiga buku besar utang lisensi hak gadai sero - perseroan terbatas sekutu komanditer batas maksimum kredit fasilitas penarikan kredit organisasi lini likuid alat likuid bank dalam likuidasi nilai likuidasi likuidasi likuidator likuiditas analisis likuiditas nisbah likuiditas risiko likuiditas lira litas pinjaman modal pinjaman komite kredit dokumentasi kredit ongkos pinjaman alih - pengalihan kredit lintah darat kredit sindikasi dana untuk pinjaman teori penetapan suku bunga mata uang lokal

Page 23: kamus-istilah-akuntansi I.pdf

lock up London Interbank Offered Rate long dated paper long position long term debt loopholes loro account loss lumpsum

baru - pembaruan syarat obligasi LIBOR wesel jangka panjang posisi beli utang jangka panjang celah hukum akun pihak ketiga rugi-kerugian lumsum

M

macroeconomics magnetic ink character recognition Magnetic Ink Character Recognition = MICR magnetic stripe mail teller mail transfer maintenance maintenance fee majority stockholders malafide managed currency management management by objective management information system manager manifest manual margin margin call marginal analysis marginal cost marginal cost of fund marginal cost pricing marginal deposit marginal product marginal propensity to consume marginal propensity to invest marginal propensity to save marginal revenue marginal tax rate marginal utility marine insurance mark mark down marked cheque market market maker

ilmu makroekonomi Iambang pengenal bertinta magnet kenal - pengenalan lambang magnet garis bermagnet teller surat kiriman uang dengan surat pelihara - pemeliharaan biaya administrasi pegang - pemegang saham mayoritas malafide mata uang terkendali manajemen manajemen berdasarkan sasaran sistem informasi manajemen manajer manifes buku pedoman margin minta - permintaan tambahan margin analisis marginal biaya marginal biaya marginal dana harga biaya marginal setoran jaminan produk marginal cenderung - kecenderungan tambahan konsumsi marginal cenderung - kecenderungan tambahan investasi marginal cenderung - kecenderungan tambahan tabungan marginal dapat - pendapatan marginal tarif pajak marginal manfaat marginal asuransi laut mark turun - penurunan harga jual cek bersandi pasar cipta - pencipta pasar

Page 24: kamus-istilah-akuntansi I.pdf

market maker market off market price market rate of interest market segment market share market value market value methode marketing marketing audit marketing channels marketing research marketing strategy marking up rates marshalling of assets mate’s receipt maturity date maturity value measurement memorandum memorandum cheque memory; storage merchant merchant agreement merchant bank merchant fraud merchants credit merit system; - rating message messenger messenger service mezzanine financing microeconomics middleman minimum payment minority interest mismatch missing payment mixed account modal inti modal pelengkap modal sumbangan monetary asset monetary equilibrium monetary policy monetary reserves monetary standard monetary system money money changer money laundering money market money market instrument

pelaku pasar pasar lesu harga pasar suku bunga pasar pangsa pasar (1) pangsa pasar (2) nilai pasar metoda nilai pasar pasar - pemasaran audit pemasaran saluran pemasaran riset pemasaran strategi pemasaran angkat nilai atur - pengaturan harta surat mualim tanggal jatuh tempo nilai jatuh tempo ukuran memo cek memo simpan - penyimpan data dagang - pedagang (1) janji - per)anjian (kepada) pedagang bank dagang curang - kecurangan pedagang surat kredit dagang sistem penilaian kemampuan pesan caraka; kurir jasa caraka; jasa kurir biaya - pembiayaan mezanin ilmu mikroekonomi antara - perantara pemasaran bayar - pembayaran minimum saham minoritas galat kelola angsuran tak-tercatat kira - perkiraan campuran modal inti modal pelengkap modal sumbangan aset moneter seimbang - keseimbangan moneter bijak - kebijakan moneter cadangan moneter s tandar moneter sistem moneter uang dagang- pedagang valuta asing cuci - pencucian uang pasar uang surat berharga pasar uang

Page 25: kamus-istilah-akuntansi I.pdf

money market rates money order money reserve money supply monopoly monopsony monthly statement moral hazaard moral risk moral suasion moratorium mortgage mortgage bond mortgage note mortgage swap agreement mortgagor motive multicurrency system multicurrency loan multilated check multilateral development bank multinational corporation multiple banking multiple choice multiple exchange rate multiple expansion of bank deposit multiple posting multiplier mutilated currency mutual association mutual saving banks

suku bunga pasar uang surat perintah pembayaran cadangan uang uang beredar monopoli monopsoni laporan rekening bulanan moral hazaard risiko moral anjuran moratorium hipotek obligasi hipotek surat utang berjaminan harta tetap janji - perjanjian barter hipotik pasang - pemasang hak tanggungan motif sistem multimata-uang kredit multimata-uang cek cacat bank pembangunan multilateral usaha - perusahaan multinasional bank multijasa pilihan aneka jawaban kurs valuta beraneka multiekspansi simpanan buku - pembukuan beruntun lipat - perlipatan uang lusuh asosiasi simpan pinjam bank tabungan bersama

N named perils nasabah debitur nasabah penyimpan national bank system national income national product nationalization natural resources near cash assets negative gap negotiable bond negotiating bank negotiation net asset net capital inflow let charge-off = write off net debt net income net income after taxes net interest margin

bahaya khusus nasabah debitur nasabah penyimpan sistem perbankan nasional dapat - pendapatan nasional produk nasional nasionalisasi sumber daya alam aktiva setara kas senjang negatif obligasi boleh alih bank penegosiasi negosiasi harta bersih arus modal masuk hapus - penghapusan aktiva produktif utang bersih dapat - pendapatan bersih hasil - penghasilan bersih margin bunga bersih

Page 26: kamus-istilah-akuntansi I.pdf

net interest margin net national product net open position net operating income net present value net profit net surplus networth newly industrialized country night depository no pan stock nominal capital; face capital nominal interest rate nominal price nominal profit non-accrual loan, assets non-bank bank non-Callable bond non-cash item non-depository correspondent non-earning assets non-installment credit non-interest expense nonnotification loan non-operating expenses non-operating revenue nonpar check non-performing loan non-price competition nonpurpose loan nonrecurring gain/loss non-resident non-self revealing error non-voting stock noprotest nostro account nota bone notary public note payable notes payable notes to financial statement notice of dishonor notice of withdrawal notification novation nul and void nursing of credit

selisih bunga bersih produk nasional neto posisi devisa neto laba operasional nilai kini bersih laba bersih surplus bersih kaya - kekayaan bersih negara industri baru simpan malam saham non-pari modal nominal suku bunga nominal harga nominal laba normal piutang ragu bank bukan bank obligasi tak-tertebus pos bukan kas koresponden non-depositor aktiva nonproduktif kredit nirangsuran biaya bukan biaya bunga alih kredit nirwarta biaya nonoperasional dapat - pendapatan non operasional cek non-pari kredit taklancar kompetisi non-harga pinjaman multiguna untung - keuntugan/kerugian tak terulang bukan penduduk galat takmuncul saham tanpa hak suara tanpa protes rekening nostro catatan (n.b.) notaris wesel bayar wesel utang catatan pada laporan keuangan berita penolakan beri tahu - pemberitahuan penarikan beri tahu - pembentahuan keuangan novasi batal mutlak bina - pembinaan kredit

O

obligation obligation bond

wajib- kewajiban obligasi kewajiban

Page 27: kamus-istilah-akuntansi I.pdf

obligator obligee obsolescence occupational hazard off balance sheet off- balance sheet transaction official check offset off-site supervision oligopoly on line onbekwaam on-site supervision onteigening open credit open inflation open market open market credit open market rate open policy open staande post open-end credit open-ended credit operating assets operating expenses operating revenues operational risk opportunity cost option order order bill of lading order cheque order paper ordering bank ordering bank identifier type ordinary interest ordonateur organization organization chart orientation original b/I originating bank originators bank out bills of collection; bills remitted out of money out of pocket expenses out of town cheque outline outright transaction outstanding outstanding outstanding checks outward collection; outgoing coolection

obligator ben - pemberi pinjaman usang - keusangan bahaya pekerjaan rekening administratif transaksi rekening administratif cek intern offset awas - pengawasan tak-langsung oligopoli randai - serandai di bawah pengampuan awas - pengawasan langsung bebas - pembebasan tanah kredit amanah inflasi terbuka pasar terbuka pasar kredit terbuka tingkat bunga pasar terbuka polis terbuka pos terbuka kredit terbuka fasilitas kredit nirtenggat harta usaha biaya operasional dapat - pendapatan operasional risiko operasional biaya peluang opsi amanat surat muatan order cek order surat order bank pelaksana kode jenis transaksi bunga biasa ordonatir organisasi bagan organisasi orientasi surat muatan asli bank penerima transaksi bank pemrakarsa wesel tagih keluar di luar harga biaya talangan cek luar kota garis besar transaksi outright posisi utang saldo cek gantung inkaso keluar

Page 28: kamus-istilah-akuntansi I.pdf

outward mail transfer; outgoing mail transfer outward telegrafic transfer; outgoing telegrafic transfer over the counter overal position overall cost of capital overbought overdraft overdraft penalty overdraft protection overfull employment ovennsurance overissue overlapping overnight money overnight repurchased agreement oversold overtime own cheque own risk; retention ownership risk

kinman uang dengan surat keluar kiriman uang dengan kawat keluar saham luar bursa posisi menyeluruh biaya modal lewah bell cerukan denda cerukan proteksi cerukan lewah pekerja asuransi berlebih emisi lebih tumpang tindih dana semalam janji - perjanjian pembelian kembali semalam lewah jual lembur cek sendiri risiko sendiri risiko kepemilikan

P

paid in full paid in surplus paid up capital pand pand besiag pansion plan paper gain/loss paper money paper standard paperless transaction PAPI par value paralel loan parate executie parent company pari passu parity parol contract part time staff partiapation loan particular average partnership pass book passive bond past due patent pawn broker pawn shop

lunas agio saham modal disetor gadai sita gadai paket pensiun untung - keuntungan/kerugian diatas kertas uang kertas standar kertas transaksi nirkertas Pedoman Akuntansi Perbankan Indonesia (PAPI) nilai pari pinjaman paralel eksekusi langsurig induk perusahaan paripasu paritas janji - perjanjian lisan kerja - pekerja paruh waktu pinjaman partisapasi awar khusus sero - perseroan firma buku tabungan obligasi pasif lewat jatuh tempo hak paten pialang gadai gadai - pegadaian

Page 29: kamus-istilah-akuntansi I.pdf

pay by phone pay date pay to bearer pay to order payable payback period paydown Payee payee line payer bank paying agent paying bank paying teller payment caps payment document payment due date payment for honor payment order payment service payment surplus payment system payment system risk payment under reserve payroll Pedoman Penyusunan Kebijakan Perkreditan ank (PPKPB) peer group peg (pegging) pegged exchange rates pembiayaan berdasarkan prinsip syariah penalty penalty clause penalty reqirements penilai independen penilaian pension pension fund penyertaan bank per pro percentage percentage growth performance analysis performance appraisal performance bond performance budgeting performance fund performance report peril period cost to sales ratio permanent assets permanent file perpetual bond perpetuity

bayar per telepon tanggal pembayaran bayar atas unjuk bayar atas penntah yang harus dibayar masa balik modal lunas - pelunasan sebagian pihak terbayar garis cek bank pembayar cek agen pembayar bank pembayar surat kredit berdokumen teller pembayar pagu pembayaran dokumen pembayaran jatuh tempo pembayaran bayar - pembayaran penyelesaian perintah bayar layanan pembayaran surplus pembayaran sistem pembayaran risiko sistem pembayara n bayar - pembayaran bersyarat daftar upah Pedoman Penyusunan Kebijakan Perkreditan Bank (PPKPB) grup sejenis mantap — pemantapan harga patokan kurs devisa biaya - pembiayaan berclasarkan prinsip syariah penalti klausul denda syarat - persyaratan penalti nilai - penilai independen nilai - penilaian pensiun dana pensiun serta - penyertaan bank kuasa tanda tangan persentase persentase pertumbuhan analisis kinerja nilai - penilaian kinerja jaminan pelaksanaan kinerja anggaran dana kinrja laporan kinerja bahaya rasio beban tetap terhadap penjualan harta tetap berkas permanen obligasi bunga abadi anuitas abadi

Page 30: kamus-istilah-akuntansi I.pdf

personal account personal check personal Identification number personal loan personnd distribution of income personnel finance company personnel instalment loan persoonhijk recht peso pet bank petition petitum petty cash petty cash fund PHBK piggybacking placement plant assets pledge asset pledger pledging political risk position position evaluation position sheet positive gap post dated post-dated cheque posting portfolio efek posting date poundsteiling; sterling pre -emption preferential creditor preferred creditur preferred debt preferred lender bank preferred stock premium prepaid expenses prepaid insurance expenses prepaid interest expense prepaid rent expense prepayment prescription present value previous balance price price ceiling price control price earning ratio price flat

rekening pribadi cek perseorangan nomor identitas kredit perseorangan distiibusi pendapatan perseorangan usaha - perusahaan jasa keuangan perseorangan pinjaman perorangan berangsuran hak perseorangan peso bank pilihan minta - permintaan pailit petitum kas kecil dana kas kecil kembang - pengembangan hubungan bank dengan kelompok swadaya masyarakat imbalan tempat - penempatan harta pabrik aktiva jaminan terima - penerima gadai beri - pemberi gadai; penggadai jamin — penjaminan risiko politik posisi evaluasi posisi lembar posisi senjang positif tanggal mundur cek mundur pindah - pemindahan pos portfolio efek tanggal pembukuan poundstetling hak beli kembali kreditur preferen kreditur istimewa utang istimewa bank pemberi pinjaman istimewa saham istimewa premi biaya bayar di muka biaya premi asuransi bayar di muka biaya bunga bayar di muka biaya sewa bayar di muka bayar - pembayaran di muka preskripsi nilai kini saldo awal harga pagu harga kendali - pengendalian harga rasio harga terhadap pendapatan tetap - penetapan harga rata

Page 31: kamus-istilah-akuntansi I.pdf

price indexes price leadership price risk price spreading price stabilization primaire banken primary bank reserve primary capital to assets ratios primary dealer primary deposits primary liabilities primary market primary reserve prime customer prime rate principal principal arrears principal balance principle of indemnity principle of subrogation principle stock holder prinsip syariah private code private debt private deed privileges probability problem bank; troubled bank proceeds produce broker product life cyde production credit association profit profit and loss statement profit center profit margin profit planning profit sharing bond; dividend; participating profitability proforma invoice proforma statement program program product program trading programming language progress payments project aid project fInance project team promessory notes promissory notes promoter proof sheet

indeks harga tentu - penentu harga risiko harga sebaran harga stabilisasi harga bank primer cadangan primer bank nisbah modal primer terhadap asset dealer primer simpanan primer wajib - kewajiban utama pasar primer cadangan primer nasabah utama suku bunga primer prinsipal tunggak - tunggakan pokok saldo pokok asas ganti rugi asas subrogasi pegang - pemegang saham utama prinsip syariah sandi sendin utang swasta akta di bawah tangan hak istimewa probabilitas bank bermasalah hasil jual pialang komoditas daur hidup produk kredit kelompok tani laba laporan laba rugi pusat laba margin laba rencana - perencanaan laba obligasi bagi hasil mampu - kemampulabaan faktur pro forma laporan proforma program hak penggunaan program program perdagangan bahasa program bayar- pembayaran bertahap bantuan proyek biaya - pembiayaan proyek tim proyek promes surat sanggup bayar promotor lembar penguji

Page 32: kamus-istilah-akuntansi I.pdf

property property dividend proportional tax proprietary debit card proprietor proprietor’s stake proprietorship proprietorship proprietorship certificate prospectus prosperity protest provision for bad and doubtful debts provisional certificate provisional credit provison for bad debt proxy prudential banking public accountant public accounting public debt; national public funds public offering public official bond purchase acquisition put option pyramid debt

properti dividen properti pajak proporsional kartu debit plus milik - pemilik modal pemilik milik - kepemilikan tunggal usaha - perusahaan perseorangan dokumen kepemilikan prospektus masa kejayaan protes sisih - penyisihan penghapusan piutang sertifikat saham sementara kredit - pengkreditan sementara cadangan penghapusan kredit macet proksi hati-hati - kehati-hatian bank akuntan publik akun - perakunan bebas utang pemerintah dana pemerintah tawar - penawaran umum obligasi terjamin (2) beli - pembelian akuisisi opsi jual tumpuk - penumpukan utang

Q qualified endorsement qualified opinion quality control quality rating quantity control quantity theory of money quasi money quasi public company quasi rent quick assets quorum quotation quotation committee

endosemen bersyarat dapat- pendapat bersyarat kendali mutu peringkat mutu kendali kuantitas teori kuantitas uang uang kuasi usaha - perusahaan kuasi-publik kuasisewa aktiva sangat lancar kuorum kuotasi komite kuotasi

R

rack rent rand

sewa biaya tinggi rand

Page 33: kamus-istilah-akuntansi I.pdf

range forward rate rate floor rate of return rate structure rating ratio ratio analysis ratio of debt to net worth ratio of fixed assets to net worth ratio of net profit to net worth rationing of exchange reader/sorter reaffirmation real account real estate real interest rate real money real property real rate of return realization value realized profit or loss rebate rebate recapitalization receipt receipt receivable financing receivable writen off receiver receiving teller recession recht van regres rechta connossement reciprocity recision reclamation reclamation recomputation reconciliation reconditioning reconveyance record record date recourse recourse loan recovery recurring payment redeemable redemption redemption redemption check rediscount rate

batas - pembatasan nsiko tingkat harga tarif dasar tingkat pengembalian struktur biaya bunga peringkat - pemeringkatan nisbah; rasio analisis rasio nisbah utang terhadap modal bersih nisbah aktiva tetap terhadap modal bersih nisbah laba bersih terhadap modal bersih jatah - penjatahan devisa mesin baca pilah reafirmasi akun riil real estat tingkat bunga riil uang kartal harta tidak bergerak dapat - pendapatan bersih invetasi nilai realisasi laba atau rugi nyata potongan bunga; rabat rabat rekapitalisasi resi tanda terima biaya - pembiayaan piutang piutang dihapus buku terima - penerima mandat teller penenma resesi hak regres surat muatan kapal timbal balik - ketertimbalbalikan resisi kembali - pengembalian dana reklamasi hitung ulang rekonsiliasi syarat - persyaratan kembali roya catatan informasi tanggal pencatatan hak alih bayar kredit terjamin pulih - pemulihan bayar - pembayaran rutin tebusan lunas - pelunasan tebus - penebusan cek tebus tingkat rediskonto

Page 34: kamus-istilah-akuntansi I.pdf

redraft reducing charge method refinance risk refinancing refundable interest refunding regional banking registered bond registered check registered security regular dividend reimbursement reimbursement draft reinstatement reinsurance reinvestment risk reksadana relation banking relationship banking remittance remote electronic banking renegotiated loan renewal reorganization repatriation repledge repossession repossession representative office repurchase agreement rescheduling reservable deposit reserve currency reserve requirement respondent bank respondentia restricted L/C restrictive asset restructured loan restructuring retail banking retail credit retail repurchased agreement retained earning return return on assets return on equity return on investment revaluation revaluation surplus; appraisal; appreciation revenue expenditure reverse swap reversing entries

surat wesel ulang metode penurunan nilai risiko pendanaan kembali biaya - pembiayaan tambahan kembali - pengembalian bunga dana - pendanaan kembali bank - perbankan regional obligasi terdaftar cek terdaftar surat berharga tercatat dividen reguler bayar - pembayaran kembali wesel tagih nilai - penilalan kembali reasuransi resiko reinvenstasi reksa dana layan - pelayanan bank terpadu hubungan perbankan Remis kirim - pengiriman dana elektronis pinjaman terestruktunsasi baru — pembaruan reorganisasi repatriasi jamin - penjaminan kembali alih milik milik - pemilikan kembali kantor perwakilan janji - perjanjian beli kembali jadwal - penjadwalan kembali cadangan likuiditas cadangan devise cadangan wajib minimum bank responden respondensia surat kredit berdokumen terbatas akun terbatas selamat - penyelamatan kredit restrukturisasi bank retail kredit retail janji - perjanjian membeli kembali retail laba ditahan dapat - pendapatan (2) nisbah laba terhadap aktiva nisbah laba terhadap modal kembali - pengembalian investasi revaluasi revaluasi surplus keluar - pengeluaran pendapatan swap ulang jurnal balik

Page 35: kamus-istilah-akuntansi I.pdf

revocable L/C revolving credit rights offering risk risk assets risk diversification risk management risk spreading riyal rollover round transaction rounding royalty rubber check rubber check , bounced check rupee rupiah rural bank

surat kredit berdokumen terbatalkan sepihak kredit berulang tawar - penawaran surat berharga Risiko aktiva berisiko diversifikasi risiko manajemen risiko sebar - penyebaran risiko riyal panjang - perpanjangan transaksi berkesinambungan bulat- pembulatan royalti cek luwes cek kosong rupee rupiah bank perkredltan rakyat

S

safe custody safe deposit box safe deposit vault safety and soundness safety margin salary sale and lease back sales draft sales ledger sales promotion sales tax sales to current asset ratio sales to debtor ratio sales to inventory ratio sales to networth ratio sample saving saving account loan saving bank saving rate scanning scheme of arrangement schuld vergelijking; compensatie scrap value script script dividend seasonal credit second class paper secondary bank reserve secondary market secondary reserve

simpan - penyimpanan kustodi kotak simpan aman ruang simpanan aman sehat dan aman margin aman gaji jual dan sewa kembali piutang penjualan buku besar penjualan promosi penjualan pajak penjualan rasio penjualan terhadap harta lancar rasio penjualan terhadap piutang rasio penjualan terhadap sediaan rasio penjualan terhadap kekayaan bersih sampel tabungan pinjaman berjaminan tabungan bank tabungan tingkat tabungan pindai - pemindaian jadwal - penjadwalan ulang kompensasi nilai residu skrip dividen skrip kredit musiman surat berharga tidak terkenal cadangan sekunder bank pasar sekunder cadangan sekunder

Page 36: kamus-istilah-akuntansi I.pdf

secrecy secundaire banken secured credit card secured creditor secured loan securities securities securitization self service banking self service banking self-financing self-liquidating credit self-regulatory banking sellers market sequestration service charge service credit set off setlement settlement date shares; stock shilling shipped bill of lading shipping documents short form audit report short form b/I short position short term financing short term gain or loss side by side posting sight draft sight rate signature card signature verification silver standard simple anuity;ordinary anuity simple interest Singapore Interbank Offerred Rate single posting system; entry bookkeeping sinking fund SKAPI skilled labour skip account skip-payment privilege sleeping partner; dormant; silent partner small scale investment credit (diganti dgn KUK) soft currency soft loan soft money software sola bill solvency sorter

rahasia - kerahasiaan bank bank sekunder kartu kredit berjaminan kreditur teramin pinjaman beragunan Sekuritas Surat berharga sekuritisasi bank - perbankan swalayan sistem perbankan swalayan swadana kredit transaksional bank - perbankan swa-atur pasar penjual sita - penyitaan ongkos pelayanan kredit profesi set-off selesai - penyelesaian tanggal penyerahan saham shilling surat muatan atas kapal dokumen pengapalan laporan audit ringkas surat muatan singkat posisi jual biaya - pembiayaan jangka pendek untung - keuntungan jangka pendek buku - pembukuan berdampingan wesel atas unjuk tarif atas unjuk kartu contoh tanda tangan verifikasi tanda tangan standar perak anuitas sederhana bunga biasa SIBOR sistem pembukuan tunggal dana pembayaran utang; dana pelunasan utang standar khusus akuntansi perbankan indonesia kerja - pekerja terlatih rekening bermasalah hak istimewa pembayaran mitra pasif kredit usaha kecil mata uang lemah pinjaman lunak uang lemah perangkat lunak surat wesel tunggal solvabilitas sortir - penyortir

Page 37: kamus-istilah-akuntansi I.pdf

source document special drawing right special drawing rights special endorsement special guardian special L/C special provision special report specialty goods specialty store speculation speculator SPFAIB split deposit sponsor spot market spot transaction spread staatsblad stagflation stale cheque stamp duty stamp tax standard deviation standard money standard prepayment standby L/C start-up financing statement statistic stock dividend stock exchange stock piling stock repurchase stock subscription stock taking, opname straight credit straight L/C strike strike price strong currency stuffing subject to verification subordinated debentures subordinated loan subordination agreement subrogation subsidiary company subsidiary ledger subsidy sub-standard substitutie recht

dokumen sumber uang kertas emas hak tarik khusus endosemen khusus wali khusus kredit berdokumen khusus cadangan antisipasi laporan audit khusus barang ternama toko barang ternama spekulasi spekulan Standar Pelaksanaan Fungsi Audit Intern Bank (SPFAIB) simpanan pecahan sponsor pasar spot transaksi spot farak lembaran negara stagflasi cek kedaluwarsa bea meterai pajak meterai deviasi standar uang standar bayar - pembayaran di muka standar surat kredit berdokumen siaga biaya - pembiayaan awal laporan statistik dividen saham bursa efek; bursa sekuritas bentuk - pembentukan persediaan beli - pembelian kembali saham janji - perjanjian beli saham periksa - pemenksaan (per)sediaan kredit niragunan surat kredit berdokumen langsung mogok - pemogokan harga eksekusi mata uang kuat sortir - penyortiran bukti pembukuan hal verifikasi surat utang subordinasi pinjaman subordinasi janji - per]anjian subordinasi subrogasi anak perusahaan buku besar pembantu subsidi kurang lancar hak substitusi

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substitution in collateral supervision supervisor supervisory merger supply supply and demand supply and demand curves; supply and demand equilibrium surety surety bond surplus surplus reserve surplus spending unit suspension bank suspension of payment swap symmetallism syndicate syndicate member syndicated loan system analysis system analyst

substitusi agunan awas - pengawasan awas - pengawas; penyelia merger terawasi tawar - penawaran (2) tawar - penawaran dan permintaan kurva penawaran dan permintaan, keseibangan s dan d tanggungan; jaminan kontrak jaminan surplus cadangan surplus pihak kelebihan dana bank beku operasi tunda — penundaan pembayaran Swap Simmetalisme Sindikat anggota sindikasi pinjaman sindikasi analisis sistem analis sistem komputer

T

take a position take down take out loan take over take-out commitment tangible net worth tariff tax tax anticipation note tax exemtion tax holiday tax law t ax sale tax payer technical analysis technical appraisal Technology of Information System telegrafic transfer telephone order teller tenant term term loan terminable interest terms of trade test key testamentary guardian

ambil posisi turun — penurunan kelonggaran tarik biaya - pembiayaan bertahap ambil alih ikat janji beli modal berwujud tanf pajak surat berharga antisipasi pajak kecuali - pengecualian pajak masa bebas pajak hukum pajak lelang pajak wajib pajak analisis teknik nilai - penilaian teknis Teknologi Sistem Informasi (TSI) kiriman uang dengan kawat penntah per telepon teller tenan jangka waktu pinjaman berjangka hapus - penghapusan bunga rasio perdagangan sandi uji lindung – pelindung ahli waris

Page 39: kamus-istilah-akuntansi I.pdf

thailand baht the balance sheet of maonetary system the government guarantee on commercial bank obligations the steps in processing third party check third party credit tickler tied loan tight money tight money market time and motion study time deposit time value token money tomorrow next toonder papier total capital ratio total capital ratio total loss clause total losses total reserve trace trade acceptance trade association trade discount trade fair trader transaction transfer transfer agent :ransfer telephone transferable credit transhipment transhipment b/I transportation travel bureau travellers check treasury bill trend analysis trust trust account trust account trust committee trust receipt trustee turnover ratio two way communication

baht thailand neraca sistem moneter program penjaminan pemerintah tahap pengolahan data cek pihak ketiga kredit pihak ketiga catatan pengingat pinjaman terikat uang ketat pasar uang ketat telaah waktu dan gerak deposito berjangka nilai waktu uang tanda tom next surat berharga atas bawa nisbah jumlah modal rasio jumlah modal klausul hilang total rugi - kerugian total jumlah cadangan runut wesel dagang asosiasi dagang potongan dagang pekan raya dagang - pedagang (2) transaksi transfer agen transfer transfer per telepon surat kredit boleh alih pindah muatan surat muatan pindah kapal transportasi biro perjalanan cek perjalanan surat perbendaharaan negara analisis kecenderungan trust akun trust; rekening trust rekening trust usaha - perusahaan pelaksana amanat akad trust wali amanat nisbah perputaran komunikasi dua arah

U

US. dollar gap deflsit dolair us

Page 40: kamus-istilah-akuntansi I.pdf

uitvoerbaar bij vooraad unauthorized transfer uncollected funds unconfirmed t./C underinsurance underwater loan underwriting agreement unemployment uniform customs unit bank unit banking unit banking unit of value unlimited company unlimited liabilities unpaid balance unqualified opinion unrealized profit and loss unrestricted L/C unsecured creditor unsecured debt unsecured loan unskilled labour up date upward communication usance usance draft use value user usufruct utentloal errors utility

putusan sela transfer tak sah dana tak tertagih surat kredit berdokumen tak-dikuatkan asuransi kurang kredit bawah nilai janji - perjanjian penjaminan emisi pengangguran uniform customs bank tunggal bank - perbankan unit sistem perbankan unit unit moneter sero- perseroan tidak terbatas wajib - kewajiban tak terbatas saldo terhutang dapat - pendapat takbersyarat laba atau rugi diatas kertas surat kredit berdokumen tak-terbatas kreditur tak terjamin utang tak berjamin pinjaman niragunan kerja - pekerja tak tetlatih baru - memperbarui komunikasi ke atas jangka waktu pembayaran wesel berjangka nilau pakai pakai - pemakai data komputer hak menikmati hasil galat taksengaja guna - kegunaan

V

value value added value compensated value date value dating value impaired valued policy variable variable cost vault vault cash velocity of money venottsthap venture capital verbal symbols verbintenis verbruiklening

nilai nilai tambah nilai kompensasi tanggal valuta tanggal - penanggalan valuta nilai kredit bermasalah polis bernilai variabel biaya variabel khazanah uang tunai kasanah cepat - kecepatan perputaran uang firma modal ventura lambang kata ikat - perikatan pinjam mengganti

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verdict verification verifier vertical integration vested vested interest vested remainder visa visaed commercial invoice voidable voluntary bankruptcy vostro account voting stock voucher voucher check vouching voyage policy

putusan pengadilan verifikasi alat kontrol pons integrasi vertikal hak pensiun penting - kepentingan tetap tunda - penundaan hak visa faktur bervisa boleh batal pailit - kepailitan sukarela rekening vostro saham berhak suara bukti transaksi bukti pembayaran cek cocok- pencocokan polis perjalanan

W

wage control wage differential wage rate wage structure walk up window wall street war risk insurance warehouse receipt warehouse receipt loan warehouse; godown warehousing loan warrant watch list wiaterred asset weighted average white color worker white plastic wholesale banking wholesale trade wholesaler will window dressing with exchange with particular average withdrawal without recourse won work in process working capital working capital loan workout agreement workout loan

kendali - pengendalian upah beda - pembedaan upah tingkat upah struktur upah loket layanan wall street asuransi bahaya perang resi gudang pinjaman berjaminan resi gudang gudang kredit berjamin sediaan waran daftar pengawasan harta gembung rerata tertimbang kerja - pekerja kantor plastik putih bank - perbankan korporasi dagang - perdagangan besar grosir wasiat rekayasa laporan keuangan yang dapat dipertukarkan dengan awar khusus tarik - penarikan tanpa tanggung renteng won barang setengah jadi; barang dalam proses modal kerja kredit modal kerja janji - perjanjian penyelesaian pinjaman penyelesaian

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World Bank; IBRD write down write off write off written communication

Bank Dunia turun - penurunan nilai hapus - penghapusan hapus buku komunikasi tertulis

Y

yard stick yen yield

tolok ukur yen dapat - pendapatan investasi

Z

zakelijkrecht zero balance account zero gap zero proof

hak kebendaan rekening terkendali tanpa gap kontrol nihil