Malaysian Accountopedia

Stock in trade

Stok mula

Opening stock

Sewa beli

Hire purchase

Senarai gaji

Payroll

Sekuriti kanan

Senior securities

Sekuriti cagaran

Collateral securities

Sekuriti boleh tukar

Convertible securities

System perakaunan terpencar

Decentralized accounting system

Sistem panjar

Imprest system

Sistem kos tempahan kerja

Job order cost system

Sistem kos tempahan tertentu

Specific-order cost system

Susut nilai terkumpul

Accumulated depreciation

Susut nilai garis lurus

Straight line depreciation

Susut nilai dicepatkan

Accelerated depreciation

Susut nilai baki berkurangan

Declining-balance depreciation

Syer pengasas

Founder's share

Wasi

Executor

Waran berdaftar

Registered warrant

Waran

Warrant

Overhed tetap

Fixed overhead

Overhed terlebih serap

Over-absorbed overhead

Overhed terlebih kena

Over-applied overhead

Overhed terkurang serap

Under-absorbed overhead

Overhed terkurang kena

Under-applied overhead

Overhed tak langsung

Indirect overhead

Overhed langsung

Direct overhead

Overhed kilang

Factory overhead

Overhed jabatan

Departmental overhead

Overhed dikenakan

Applied overhead

Overhed berubah

Variable overhead

Overhed am

General overhead

Overdraf bank

Bank overdraft

Opsyen panggilan

Call option

Pengelakan cukai

Tax avoidance

Pengekosan tempahan kerja

Job-order costing

Pengekosan tanggungjawab

Responsibility costing

Kepentingan warisan

Beneficial interest

Pengekosan sut

Marginal costing

Kepentinan pemilikan

Ownership interest

Kepentingan boleh insurans

Insurable interest

Pengekosan serapan

Absorption costing

Pengekosan proses

Process costing

Kepentingan

Interest

Pengekosan penuh

Full costing

Kenyataan terkurang

Understatement

Pengekosan langsung

Direct costing

Kendalian

Operations

Pengekosan kerja

Job costing

Kemungkiran

Defalcation

Kematangan semasa

Current maturity

Keluaran siap

Finished product

Keluaran sampingan

By-product

Keluaran bersama

Joint product

Keluaran

Product

Kelakuan kos

Cost behaviour

Pengekosan berubah

Variable costing

Kekurangan

Deficiency

Pengekosan berkelompok

Batch costing

Keingkaran

Default

Keempunyaan tunggal

sole proprietorship

Pengekosan

Costing

Pengekodan

Codification

Keempunyaan

Proprietorship

Pengedaran

Circularisation

Pengecualian cukai

Tax exemption

Pengasingan tambahan

Supplementary appropriation

Kebertanggungjawaban

Accountability

Pengasingan tak dihalang

Unencumbered appropriation

Kedudukan kewangan

Financial position

Keberjikaan

Contingency

Pengasingan belum terumpuk

Unalloted appropriation

Kawalan perkaunan

Accounting control

Kawalan pentadbiran

Administrative control

Pengasingan belum belanja

Unexpended appropriation

Pengasingan

Appropriation

Kawalan dalaman

Internal control

Kawalan berimbang

Compensatory control

Kawalan belanjawan

Budgetory control

Kajian semula pengurusan

Management review

Kaedah usia komposit

Composite life method

Kaedah untung kasar

Gross profit method

Kaedah persaraan

Retirement method

Kaedah peratusan siap

Percentage of completion method

Kaedah pengumpulan kepentingan bersama

Pooling of interest method

Pengarah

Director

Kaedah penghapusan langsung

Direct charge-off method

Pengangkutan masuk

Transportation in

Pengangkutan keluar

Transportation out

Pengambilalihan

Takeover

Kaedah pengeluaran

Production method

Pengambilan insurans

The insured

Kaedah jam kerja

Working hours method

Pengagihan kos

Cost distribution

Kaedah inventori selanjar

Continuous inventory method

Pengagihan belanja

Expense distribution

Kaedah inventori runcit

Retail inventory method

Pengadang cukai

Tax shield

Kaedah hapus kira langsung

Direct write-off method

Penerimaan perdagangan

Trade acceptance

Kaedah garis lurus

Straight line method

Kaedah dana terikat

Sinking fund method

Kaedah catatan bergu

Double-entry method

Penerimaan hasil

Revenue receipt

Kaedah bunga kompaun

Compound interest method

Penerimaan

Acceptance Receipts Receivership

Kaedah bunga berkesan

Effective interest method

Penerima pelaburan

Investee

Penerima konsain

Consignee

Kaedah belian

Purchase method

Kaedah baki berkurangan dua ganda

Double declining method

Kaedah baki berkurangan

Declining balance method, reducing balance method

Kaedah anuiti

Annuity method

Kaedah ansuran

Instalment method

Kadar angka hasil tambah tahun

Sum-of-the-year-digits method

Kadar sumbangan

Contribution rate

Penerima gadai janji

Mortgagee

Penerima bayaran

Payee

Penerima

Receiver

Penentusahan

Verification

Penentuan kos

Cost ascertainment

Penentuan harga tokok kos

Cost-plus pricing

Penebusan

Redemption

Pendiskaunan nota belum terima

Discounting of notes receivable

Pendedahan

Disclosure

Kadar serta-merta

Spot rate

Kadar sama rata

Flat rate

Kadar pusing ganti

Rate of turnover

Kadar pulangan

Rate of return

Kadar pertukaran

Exchange rate

Kadar penyerapan

Absorption rate

Kadar penutup

Closing rate

Kadar penggunaan overhed

Overhead application rate

Pendapatan tertunda

Deferred income

Pendapatan terperoleh

Earned income

Kadar penggunaan

Usage rate

Pendapatan terlaras

Adjusted income

Kadar overhed pratentu

Predetermined overhead rate

Pendapatan terkumpul

Accumulated income

Pendapatan terdahulu

Prepaid income

Kadar overhed

Overhead rate

Pendapatan sut

Marginal income

Kadar norminal

Norminal rate

Pendapatan sisa

Residual income

Kadar kupon

Coupon rate

Pendapatan semasa

Current income

Kadar jam mesin

Machine hour rate

Pendapatan psikik

Psychic income

Kadar hasil dividen

Dividend yield rate

Kadar hasil

Yield

Pendapatan perniagaan

Business income

Pendapatan kendalian

Operating income

Kadar diskaun

Discount rate

Pendapatan kena cukai

Chargeable income

Kadar dinyatakan

Stated rate

Kadar cukai sut

Marginal tax rate

Kadar buruh langsung piawai

Standard direct labour rate

Kadar bunga berkesan

Effective interest rate

Kadar bunga

Interest rate

Ganti rugi

Indemnity

Gambaran benar dan saksama

True and fair view

Gaji tak dituntut

Unclaimed wages

Gadai janji tertutup

Closed mortgage

Gadai janji terbuka

Open mortgage

Gadai janji menyeluruh

Blanket mortgage

Gadai janji kadar boleh laras

Adjustable-rate mortgage

Gadai janji harta boleh pindah

Chattel mortgage

Pendapatan boleh cukai

Taxable income

Pendapatan bersih

Net income

Pendapatan berkanun

Statutory income

Pendapatan berkala

Periodic income

Pendapatan agregat

Aggregate income

Pendapatan

Income

Pendapat bertentangan

Adverse opinion

Pendapat bersih

Clear opinion

Pendapat audit

Audit opinion

Pencukaian dua kali

Double taxation

Pencairan

Liquidation

Penanggung insurans

Insurer

Gadai janji

Mortgage

Penafian

Disclaimer

Pemulihan

Recovery

Pemiutang tertunda

Deferred creditor

Pemiutang perdagangan

Trade creditor

Pemiutang keutamaan

Preferred creditor

Pemiutang bercagar

Secured creditor

Pemiutang

Creditor

Pemilikan ekuiti

Equity ownership

Pemfaktoran

Factoring

Pemegang unit amanah

Trust unit holder

Pemegang saham dalam rekod

Stockholders of record

Pemegang saham

Shareholder Stockholder

Pemegang debentur

Debenture holder

Pemegang amanah

Trustee

Pemecahan

Split up

Pembubaran sukarela

Voluntary winding up

Pembubaran

Liquidation Winding up

Pembubar

Liquidator

Pembiayaan luar kunci kira-kira

Off balance sheet financing

Pembiayaan ekuiti

Equity financing

Pemberi pajak

Lessor

Pemberi konsain

Consignor

Pembelanjawan modal

Capital budgeting

Pembatalan turunan

Mark-down cancellation

Pembatalan tokokan

Mark-up cancellation

Pembaikan

Betterment

Usaha sama

Joint venture

Urus niaga tak lengkap

Incomplete transaction

Urus niaga perakaunan

Accounting transaction

Urus niaga perniagaan

Business transaction

Urus niaga luaran

External transaction

Urus niaga dalaman

Internal transaction

Urus niaga

Transaction

Untung tak diagihkan

Undistributed profit

Untung sisa

Residual profit

Untung praperolehan

Preacquisition profit

Untung piawai

Standard profit

Untung perdagangan

Trading profit

Untung kontingen

Contingent profit

Untung kertas

Paper profit

Untung kendalian bersih

Net operating profit

Untung kendalian

Operating profit

Untung kasar jualan

Gross profit on sales

Untung kasar

Gross profit

Untung inventori

Inventory profit

Untung disatukan

Consolidated profit

Untung boleh cukai

Taxable profit

untung boleh cukai

taxable profit

Untung boleh agih

Distributable profit

Untung bersih

Net profit

Pemajak

Lesse

Pelunasan premium

Amortization of premium

Pelunasan diskaun

Amortization of discount

Pelunasan

Amortization

Pelindung cukai

Tax shelter

Pelepasan sebelah pihak

Unilateral relief

Pelepasan perseorangan

Personal relief

Pelepasan cukai dua kali

Double tax relief

Pelepasan cukai

Tax relief

Pelarian cukai

Tax evasion

Pelarasan tempoh terdahulu

Prior period adjustment

Pelarasan penyatuan

Consolidation adjustment

Pelarasan hujung tahun

Year-end adjustment

Pelarasan

Adjustment

Pelaporan berpetak

Segmental reporting

Pelaburan sementara

Temporary investment

Pelaburan perdagangan

Trade investment

Pelaburan kekal

Permanent investment

Pelaburan

Investment

Pegawai penerima

Official receiver

Pecahan saham

Stock split

Paten

Patent

Par

Par

Panggilan

Call

P.A.(M)

Public Accountant (Malaysia)

Pakatan

Collusion

Pajakan modal

Capital lease

Pajakan kewangan

Finance Lease

Pajakan kendalian

Operating lease

Pajakan

Lease

Pada tara

At par

Pada par

At par

Untung antara jabatan

Interdepartmental profit

Untung

Profit

Unit susut nilai

Depreciation unit

Unit perkhidmatan

Service unit

Unit perakaunan

Accounting unit

Unit organisasi

Organizational unit

Unit ekonomi

Economic unit

Ujian pengesahan

Substantive test

Ujian pematuhan

Compliance test

Ujian lihat

Sight test

Ujian asid

Acid test

Modal terlabur

Invested capital

Modal terbayar

Contributed capital

Modal terapung

Floating capital

Modal syer

Share capital

Modal sah

Legal capital

Cukai untung lebihan

Excess profit tax

Cukai tertunda

Differed tax

Cukai tertahan

Withholding tax

Cukai tak langsung

Indirect tax

Cukai syarikat

Corporate tax

Cukai pusaka

Estate duty

Cukai perkhidmatan

Service tax

Modal pusingan

Circulating capital

Modal pinjaman

Loan capital

Modal nominal

Nominal capital

Modal kerja

Working capital

Modal kendalian

Operating capital

Modal diterbitkan

Issued capital

Modal dinyatakan

Stated capital

Modal diisytiharkan

Declared capital

Modal digunakan

Capital employed

Modal dibayar

Paid-in capital

Modal belum dipanggil

Uncalled capital

Modal asal

Original capital

Modal

Capital

MIA

Malaysian Institute of Accountants

Memorandum kredit

Credit memorandum

Memorandum debit

Debit memorandum

Mata wang pelapor

Reporting currency

Mata wang asing

Foreign currency

Mata wang

Currency

Masuk kemudian, keluar dahulu

Last-in, first-out

Masuk dahulu, keluar dahulu

First-in,first-out

Masuk berikutnya, keluar dahulu

Next-in, first-out

Masa tunggu perolehan

Procurement lead time

Masa tunggu pembelian

Purchasing lead time

Masa tunggu

Lead time

Masa terbiar

Idle time

Masa penyediaan

Set-up time

Masa mesin piawai

Standard machine time

Masa buruh piawai

Standard labour time

Margin untung

Profit margin

Margin sumbangan

Contribution margin

Margin keselamatan

Margin of safety

Margin kasar

Gross margin

Margin harga

Price margin

Maklumat berhubungan

Relevant information

Makluman kiriman wang

Remittance advice

MACPA

Malaysian Association of Certified Public Accountants

Item luar biasa

Extraordinary item

Item kewangan bersih

Net monetary item

Item kewangan

Monetary item

Item aneh

Unusual item

Item abnormal

Abnormal item

IOU

I owe you

Invois konsular

Consular invoice

Invois jualan

Sale invoice

Invois belian

Purchase invoice

Invois

Invoice

Inventori selanjar

Continuous inventory

Inventori fizikal

Physical inventory

Inventori barang siap

Finished goods inventory

Inventori barang niaga

Merchandise inventory

Inventori bahan mentah

Raw materials inventory

Inventori

Inventory

Indentur

Indenture

Imbangan duga terlaras

Adjusted trial balance

Imbangan duga terkelas

Classified trial balance

Imbangan duga tak terlaras

Unadjusted trial balance

Imbangan duga selepas penutup

After-closing trial balance

Imbangan duga prapenutup

Preclosing trial balance

Imbangan duga penutup

Closing trial balance

Imbangan duga kerja

Working trial balance

Imbangan duga

Trial balance

EPS

Earnings per share

Entiti sah

Legal entity

Entiti perniagaan

Business entity

Entiti perakaunan

Accounting entity

Entiti

Entity

Elaun permualaan

Initial allowance

Elaun penilaian

Valuation allowance

Elaun modal

Capital allowance

Elaun jualan

Sales allowance

Elaun akaun ragu

Allowance for doubtful debt

Elaun

Allowance

Ekuiti pemilik

Owner's equity

Varians volum overhed

Overhead volume variance

Varians volum jualan

Sales volume variance

Varians volum

Volume variance

Varians tak memuaskan

Unfavourable variance

Varians penggunaan buruh

Labour usage variance

Varians penggunaan bahan langsung

Direct material usage variance

Varians nilai

Value variance

Varians memuaskan

Favourable variance

Varians kuantiti buruh langsung

Direct labour quantity variance

Varians kuantiti bahan

Materials quantity variance

Varians kos memuaskan

Favourable cost variance

Varians kecekapan overhed

Overhead effiency variance

Varians kecekapan buruh langsung

Direct labour efficiency variance

Varians kecekapan

Efficiency variance

Varians kadar buruh

Labour rate variance

Varians jumlah overhed

Overhead total variance

Varians jumlah buruh langsung

Direct labour total variance

Varians harga jualan

Selling price variance

Varians harga barang langsung

Direct materials price variance

Varians harga

Price variance

Varians campuran pengeluaran

Production mix variance

Varians campuran jualan

Sales mix variance

Varians campuran

Mix variance

Varians boleh kawal

Controllable variance

Varians

Variance

Rugi pertukaran

Exchange loss

Rugi pemegangan

Holding loss

Rugi modal

Capital loss

Rugi kontingen

Contingent loss

Rugi keupayaan terbiar

Idle capacity loss

Rugi kendalian

Operating loss

Rugi kasar

Gross loss

Rugi cukai

Tax loss

Rugi bersih

Net loss

Rugi

Loss

Royalti

Royalty

Rizab tersembunyi

Hidden reserve

Rizab tak boleh agih

Undistributable reserve

Rizab sah

Legal reserve

Rizab rahsia

Secret reserve

Rizab penyamaan

Equalization reserve

Rizab penilaian semula

Revaluation reserve

Rizab penilaian

Valuation reserve

Rizab penebusan debentur

Debenture redemption reserve

Rizab pencen

Pension reserve

Rizab pembaikan

Reserve for repairs

Rizab pembaharuan dan penggantian

Reseve for renewals and replacement

Rizab modal

Capital reserve

Rizab lebihan

Surplus reserve

Rizab kendalian

Operating reserve

Rizab dana terikat

Sinking fund reserve

Rizab hasil

Revenue reserve

Rizab kacukan

Hybrid reserve

Rizab campuran

Mixed reserve

Rizab berjika

contingent reserve

Rizab berdana

Funded reserve

Rizab bebanan

Reserve for encumberance

Rizab

Reserve

Resit gudang tak boleh runding

Non-negotiable warehouse receipt

Resit gudang boleh runding

Negotiable warehouse receipt

Resit gudang

Warehouse receipt

Resit

Receipt

Rekod tak lengkap

Incomplete records

Rekod stok

Stock records

Rekod senarai gaji

Payroll records

Rekod kos

Cost records

Rekod belian

Purchase records

Rekod asas

Underlying records

Rekod am

General record

Rekod

Record

R.A.(M)

Registered Accountant (Malaysia)

Ralat transposisi

Transposition error

Ralat dan ketinggalan terkecuali

Error and omission excepted

Ralat berimbangan

Offsetting error

Ralat berimbang

Compensating error

Ralat

error

Rakan kongsi tidur

sleeping partner

Rakan kongsi terhad

Limited partner

Rakan kongsi pelapor

Reporting partner

Rakan kongsi am

general partner

Rakan kongsi

partner

Turun nilai

Write down

Turunan

Mark-down

Tuntutan balik duti

Duty drawback

Tuntutan balik

Drawback

Tunggakan dividen

Dividend in arrears

Tunai terbatas

Restricted cash

Tunai serta-merta

Spot cash

Tunai runcit

Petty cash

Tunai panjar

Imprest cash

Tunai di bank

Cash in bank

Tunai dalam tangan

Cash in hand

Tunai dalam perjalanan

Cash in transit

Tunai

Cash

Tokokan tambahan

Additional mark-up

Tokokan

Mark-up

Titik pulang modal

Break-even point

Titik pesanan semula

Reorder point

Titik perpisahan

Split-off point

Titik pemisahan

Separation point

Tingkat harga umum

General price level

Tindakan kebangkrapan

Act of bankruptcy

Terjemahan

Translation

Terendah antara kos atau nilai pasaran

Lower of cost or market value

Terbitan hak

Rights issue

Tempoh perakaunan

Accounting period

Tempoh kutipan kredit

Credit collection period

Tempoh kredit

Credit period

Tempoh cukai

Tax period

Tempoh belanjawan

Budget period

Tempoh bayar balik

Payback period

Tempoh audit

Audit period

Tempoh asas

Basis period

Tempahan kerja

Job order

Tataurusan pertubuhan

Article of association

Tatacara perakaunan

Accounting procedure

Tatacara penggalan

Cut-off procedure

Tarikh tanpa dividen

Ex-dividend date

Tarikh rekod

Date of record

Tarikh perolehan

Date of acquisition

Tarikh penggalan

Cut-off date

Tarikh kematangan

Maturity date

Tarif

Tariff

Tara

Par

Tanpa wasiat

Intestate

Tanpa hak

Ex right

Tanpa dividen

Ex dividen

Tanda perdagangan

Trade mark

Tanah

Land

Tambang muatan masuk

Freight in

Tambang muatan keluar

Freight out

Tambang muatan

Freight

Tambah nilai

Write-up

Tahun perniagaan semula jadi

Natural business year

Tahun penaksiran

Year of assessment

Tahun kewangan

Financial year

Tahun fiskal

Fiscal year

Tahun asas

Basis year

Taburan senarai gaji

Payroll distribution

Lot kerja

Job lot

Loji

Plant

Liputan bunga