Istilah-istilah
Akuntansi (B)
- BALANCE SHEET ( arti istilahnya ) Neraca
- BALANCE PER BANK = Saldo menurut bank
- BALANCE PER BOOK = Saldo menurut buku
- BALANCE SHEET ACCOUNT = Perkiraan neraca
- BALANCE AMOUNT = keseimbangan jumlah
- BANK PAYABLE = Hutang bank
- BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
- BANK RECONCILIATION = Reconsiliasi bank
- BANK SERVICE CHARGE = Bedan administrasi bank
- BANK STATEMENT = Rekening koran
- BIN CARD ( artinya ) Kartu gudang
- BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
- BEGINNING BALANCE = Saldo awal
- BETTERMENT = Perbaikan
- BOOK VALUE = Nilai buku
- BOOK VALUE OF ASSET = Nilai buku aktifa
- BOOK VALUE PER SHARE = Nilai buku per saham
- BRANCH ( istilah akuntansi ) Cabang
- BRANCH MERCHANDISE = Barang dagangan cabang
- BRANCH PROFIT = Keuntungan cabang
- BREAK EVENT = Pulang pokok
- BREAK EVEN PIONT = Titik pulang pokok
- BREAK EVEN SALES = Penjualan pulang pokok
- BUDGET ( arti istilahnya ) Anggaran
- BUDGET VARIANCE = Selisih anggaran
- BUDGET FLEXIBLE = Anggaran flexsibel
- BUDGET FIXED = Anggaran tetap
- BUDGET CYCLE = Siklus Anggaran
- BUDGET BALANCE SHEET = Anggaran neraca
- BY PRODUCT = Produksi sampingan
- BUILDING ( istilahnya ) Gedung
- BUSINESS ENTITY = Kesatuan usaha
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