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Kamus Istilah Akuntansi dan Syariah

Pencarian Istilah Akuntansi berdasarkan huruf (Alphabet) :
ABCDEFGHIJKLMNOPQRSTUVWXYZ
d :
Direct Method
a method of reporting the cash flows from operating activities as the net income from operations adjusted for all deferrals of past cash receipts and payments and all accruals of expected future cash receipts and payments.
Direct Write-off Method
a method of accounting for uncollectible receivables, whereby an expense is recognized only when specific accounts are judged to be uncollectible.
Direksi
(i) bagi Bank berbentuk hukum Perseroan Terbatas adalah direksi sebagaimana dimaksud dalam Pasal 1 angka 4 Undang-Undang Nomor 1 Tahun 1995 tentang Perseroan Terbatas; (ii) bagi Bank berbentuk hukum Perusahaan Daerah adalah direksi sebagaimana dimaksud dalam Pasal 11 Undang-Undang Nomor 5 Tahun 1962 tentang Perusahaan Daerah; (iii) bagi bank berbentuk hukum Koperasi adalah pengurus sebagaimana dimaksud dalam Pasal 29 Undang-Udang Nomor 25 Tahun 1992 tentang Perkoperasian
Discontinued Operations
the operations of a business segment that has been disposed of.
Discount
the interest deducted from the maturity value of a note. The excess of the face amount of bonds over their issue price. The excess of par value of stock over its sales price.
Discount Rate
the rate used in computing the interest to be deducted from the maturity value of a note.
Dishonored Note Receivable
a note that the maker fails to pay on its due date.
Diskon
Potongan harga (discount); pengurangan dari harga yang dikenakan pada suatu barang atau jasa yang diberikan oleh penjual kepada pembeli karena alasan tertentu, seperti pembayaran yang cepat atau karena pembelian dalam partai yang besar
Diskonto
Jumlah yang dikurangkan daripada nilai nominal sekuritas, karena diperjualbelikan sebelum hari tunainya
Dividen
Bagi hasil atas keuntungan yang dibagikan dari laba yang dihasilkan emiten, baik dibayarkan dalam bentuk tunai maupun dalam bentuk saham
Dividend Yield
the rate of return to stockholders in terms of cash dividend distributions.
Dividends Per Share
the cash dividends per common shares commonly used by investors in assessing alternative stock investment, computed by dividing dividends by number of shares of stock outstanding.
Division
a decentralized organizational unit that is structured around a common function, product, customer, or geographical territory. Divisions can be cost, profit, or investment centers. .
Doomsday Ratio
the ratio of cash and cash equivalents to current liabilities
Double-entry Accounting
a system for recording transactions, based on recording increases and decreases in accounts so that debits always equal credits.
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