Glosarium Keuangan - Repositori Institusi Kementerian Pendidikan dan Kebudayaan
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Seri Glosarium GL 006
GLOSARIUM
KEUANGAN
DEPARTEMEN PENDIDIKAN NASIONAL
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beta coefficient
koefisien beta
bid
lelang: penawaran
harga permintaan dan penawaran
harga permintaan dan penawaran;
jual beli terb
harga penawaran
proses lelang
bid and asked
bid and asked price
bid price
bidding process
big board (NYSE)
NYSE
PERPUSTAKAA^^
PUSAT BAHASA .
PEKDiEl^AN fJASlCrlAL
10
bill broker^bojius issues
bill broker
pialang wesel
bill of exchange
bill of loading
konosumen
wesel
bill-to-bill terms
syarat faktur ke faktur; syarat
tagihan ke tagihan
black-Scholes option pricing model
model penentuan harga opsi
blank cheque
cek blanko
blank endorsement
pemindahan hak hukum; endosemen
blank letter of credit
surat kredit kosong
kelulusan menyeluruh
hipotek penuh
rekomendasi menyeluruh
Black-Scholes
blanko
blanket approval
blanket mortgage
blanket recomendation
block
blok
block discounting facility
block positionary
block trading
blocked currency
kemudahan pendiskontoan blok
pialang block
perdagangan blok
mata uang tersekat
jual cepat
saham unggul
blow out
blue chip stock
blue list
daftar biru
blue sky laws
undang-undang pengaman efek
board of commissioners
dewan komisaris
board of directors
dewan direksi
board room
ruang nasabah
c^ligasi
indeks beli obKgasi
dividen obligasi
dana obligasi
kantor obligasi
imunisasi obligasi
terbitan obligasi
pasar obligasi
catatan harga obligasi
pemeringkatan obligasi
swap obligasi; lindung nilai obligasi
hasil obligasi
obligasi-waran
bond
bond buyer index
bond dividend
bond fund
bond house
bond immunization
bond issues
bond market
bond quotations
bond rating
bond swap
bond yield
bond-warrant
bonus
bonus
bonus issues
terbitan bonus
11
bonus stockSbrokerage fee
bonus stock
saham bonus
bonus systems
sistem bonus
book
buku amanat
book closing date
book entry security
book entry transfer
book keeping
tanggal tutup buku
efek tanwujud
pemindahan pemilikan efek
tata buku
book loss
rugi pembukuan
book profit
laba buku
book value
nilai buku
boom market
pasar memuncak
tambahan ganti rugi
dana terpinjam
peminjam
peminjaman
kapasitas peminjaman; kapasitas
pinjam
biaya pinjam an
daya pinjam
daya pinjam sekuritas
keistimewaan peminjaman
unsur penirus
harga terendah
harga terendah Fisher
ancangan bawah-atas investasi
utang berikat
boot money
borrowed fund
borrower
borrowing
borrowing capacity
borrowing fee
borrowing power
borrowing power (securities)
borrowing privilege
botleneck items
bottom
bottom Fisher
bottom up approach to investing
bounded debt
bourse
bursa
box
kotak efek
breadth of the market
indikator pasar
harga jatuh
break
break-even
breakout
breakup value
bridge financing
bridging loan
broad money
broken account
broker
broker depository system
brokerage commissions
brokerage fee
impas; pulang pokok
anjiok
nilai belah
pembiayaan talangan
kredit talangan
uang palsu
tutup rekening
pialang
sistem depositori efek
komisi kehilangan
komisi kepialangan
12
brokerage housettbuy program
brokerage house
perusahaan pialang
bank pialang investasi
tingkat bunga pinjaman pialang
perusahaan pialang tak sah
brokerage-Investment banking
broker's loan rate
bucket shop
budget
budget directive
budget simulation
budgetary control
budgeted expense method
anggaran
bull spread
bulldog bond
bullet repayment terms
pengarahan anggaran
simulasi anggaran
pengendalian anggaran
metode biaya teranggar
orang optimis
pasar naik panjang
strategi opsi
obligasi buldog
syarat pembayaran sekaligus
bull
bull market
bullish
keadaan naik
bunching
bunching of repayment
penggabungan amanat
penggabungan pembayaran pokok
burden rate
tarif beban
business characteristics of firm
business combination
sifat bisnis perusahaan
penggabungan usaha
angsuran
business cycles
business day
daur usaha; siklus usaha
hah kerja
kegagalan bisnis
daur hidup usaha
business failure
business life cycles
business plan
rencana usaha
business risk
risiko usaha
business time index
Indeks Business Time
buterfiy spread
buy
sebar kupu-kupu
buy and hold strategy
buy and write strategy
strategi bell dan tahan
strategi bell beropsi
bell terpaksa
bell
buy in
buy minus
buy on margin
buy on strength
buy on the bad news
buy on the close
buy on the open
buy order
buy program
minus bell
bell pada margin
bell dengan kekuatan
bell pada berita buruk
bell pada penutup
bell pada pembuka
amanat bell
program bell
13
buy the book^by-product
buy the book
buy-and-borrow alternative
buyer credit facility
beli harga buku
Iternatif beii-pinfam
buyer's market
kemudahan kredit pembeli
pasar pembeli
buyout
beli kendali
bylaws of the corporationa
by-product
nota pendirian; anggaran dasar
produk sampingan
14
cable transfer
transfer kawat
call
tarik
call date
tanggal tarIk
call feature
akad tarik
call money
uang pangglian
pelunasan obligasi
opsi kol; opsi tarik
premi tarik
harga tarik
perlindungan tarikh
provisi tarik
call of bond
call option
call premium
call price
call protection
call provision
call spread
lebihan tarik
callable bond
sanggup lunas
obligasi dapat tarik
called away
tarik dini
callable
cancel order
amanat harga mati
cancelled cheque
capacity
capital adequacy
capital appreciation
cek batal
capital asset pricing model(CAPM)
model penentuan harga aset modal;
model penentuan harga kapital
capital budgeting
capital deficiency
capital depletion
capital distribution
capital expenditures
penganggaran investasi
kapasitas
penyediaan modal
apresiasi modal
aset
kurang modal
deplesi barang modal
distribusi modal; sebaran modal
pengeluaran modal; pengeluaran
investasi
capital fund
capital gain
capital gain distribution
dana investasi
capital gain tax
pajak untung modal; pajak untung
untung modal; laba modal
distribusi laba-modal; distribusi
untung modal
pokok
15
capital gain yieid^cash budgets
capital gain yield
capital injection
suntikan modal
capital intensive firm
capital investment
perusahaan padat modal
investasi barang modal; penanaman
hasil untung modal
modal
terbitan modal
capital issue
capital issues commitee
capital lease
capital loss
capital losses taxation
lembaga penerbit usaha modal
sewa guna usaha modal
rugi modal
perpajakan rugi modal
konsep pemeliharaan modal
capital maintenance concept
capital market
capital market behavior
pasar modal
capital market line (CML)
perilaku pasar modal
sarana pasar modal saraka pasar
capital money
capital policy
uang modal
modal
kebijakan permodalan
capital position
capital preservation
capital program
capital rationing
capital requirement
capital reserve
capital stock
capital structure
capital surplus
capital yield
capitalization
capitalization rate
capitalization ratio
capitalized
posisi modal
penjagaan modal
program permodalan
catu modal; catu kapital
permintaan modal
cadangan modal
saham (per)modal(an)
struktur permodalan; struktur modal
surplus modal
hasil modal
kapitalisasi; pemodalan
tarif kapitalisasi; tarif pemodalan
nisbah pemodalan
dikapitalisasi; terkapitalisasi;
dimodalkan
captive finance subsidiaries
captive insurance companies
carrying cost
nilai terbawa
carrying value (book)
nilai buku
pendanaan terikat
perusahaan asuransi terikat
cartels
kartel
cash account
rekening tunai
cash acquisitions
cash Before Delivery (CBD)
cash budgets
tunai prakirim
anggaran kas
akuisisi kas
16
cash concentration^certificate ot registration mortgage
cash concentration
konsentrasi kas
cash contract/cash trade
dagang tunai
cash discount
potongan tunai
cash discount period
jangka potongan tunai; periode
cash dispenser
mesin kasir otomatis
potongan tunai
cash dividend
dividen tunai
cash equivalent
setara kas
cash flow
arus kas
cash flow budget
cash management
anggaran arus kas
pengelolaan kas; manajemen kas
pasar tunai
cash market
cash offering
tawaran tunai
Cash on Delivery (COD)
tunai saat kirim
cash order
amanat tunai
cash pooling
cash position
status kas; posisi kas
pemusatan kas; konsentrasi kas
cash ratio
nisbah kas
cash reimbursment system
sistem penggantian kas
jual tunai
penyelesaian kas; penyelesaian tunai
cash sales
cash settlement
cash transfer scheduling
skedul transfer tunai
cashier
kasir
cashier's order
perintah kasir
masyarakat air kas
cat and dogs
cashless society
cat and dogs
central bank
bank sentral
central depository system
certainty equivalent
sistem depositori pusat
ekuivalen kepastian
certificate
sertifikat
certificate for amortizing revolving
sertifikat amortisasi utang bergulir
debts (CARD)
certificate of amortization
bukti amortisasi
certificate of deposit
certificate of performance
sertifikat deposito
sertifikat kinerja
sertifikat pendaftaran gadaian
certificate of registration of charge
certificate of stock
sertifikat saham
certificate of time deposit
sertifikat deposito berjangka
certificate of value
sertifikat nilai
certificate ot registration mortgage
sertifikat pendaftaran hipotek
17
certificates of amortization#clearing time
certificates of amortization
certified cheque
bukti amortisasi
chain banking
cek terjamin; cek berjarninan
transfer terjamin; transfer berjaminan
perbankan berantai
channels of distribution
saluran distribusi
chargable asset
aset dapat dibebankan
komisi dapat dibebankan
certified transfer
chargable commission
charge off
charge-back of support department
cost
charged property
charge-in-escrow
chart
bebas beban
pembebanan balik biaya departemen
pendukung
harta tergadai
gadaian eskrow
bagan
chartered financial anal^yst
analis-keuangan resmi; analis
keuangan terdaftar
charting
chartist
pembaganan
pembagan
check
cek
checking account
rekening koran
checklist
daftar uji; daftar periksa
cheque book
chequeleave
chequing account
bukkif cek
lembar cek
chief cashier
churning activity
circular note
rekening;cek; akun cek
kasirkepala
kegiatan churning
surat utahg gadai
circulating capitaf
modal kerja
circulating letter of cred'rt
surat kredit beredar
claim
tuntutan
class
kelas
classified account
classified amount
akun rs^asia
classified asset
clean credit
jumlah rahasia
aset rahasia
kredit niragun
clean money policy
clearing department
kebijakan^uang bersih
lembagakliring penyelesaian dan
clearing house
lembaga kliring; lembaga kliring
clearing House System (ACH)
clearing system
clearing time
penyimpanan
Sistem Balai Kliring
sistem kliring
waktu klirihc!
18
client accountAcommitment fee
clientele effect model
rekening nasabah
obligasi klien
model dampak pelanggan
close
penutup
close a position
closed book period
co-guarantor
co-lead manager
menutup kedudukan
periode tutup buku
tutup paksa
reksa dana tertutup
pemegangan terbatas
hari penutup
harga penutup
penawaran penutup
kurs penutup
penanggung peserta
pendamping manajer utama
collateral
agunan
collateral dokumentation
pendokumenan agunan
margin agunan
obligasi beragun
ketertagihan
efisiensi penagihan
pola tagihan
client account
client bonds
closed out
closed-end fund
closely held
closing day
closing price
closing quote
closing rate
collateral margin
collateral trust bond
collectibility
collection efficiency
collection pattern
collection period
collection policies and procedures
collection system
collective bargaining agreements
periode tagihan; periode penagihan
prosedur dan kebijakan penagihan
co-maker loarr
sistem penagihan
persetu}uan tawaran kolektif
pesanan kolektif
hak kolektif pemegang saham
pin^aman bersama
combination
kombinasi
combined leverage
commemorative coin
pengumprlan terpadu
uang logam peringatan
commercial bank
bank umum
collective order
collective rights of stockholders
commercial financing
pendanaan komersial
commercial forward contract
commercial loan
swap
kredit komersial
commercial paper
surat berharga; surat komersial
commision
komisi
commision broker
pialang komisi
commited cost
biaya tersepakat; biaya ikatan
biaya komitmen; biaya kesepakatan
commitment fee
19
commodity future markets^confllct of Interest
commodity future markets
pasar komoditi berjangka
common share
saham biasa
common stock
saham biasa
common stock equivalent
setara saham biasa
common stock fund
dana saham
comparable earning method
comparative costs
comparative ratio analysis
metode hasil terbanding
biaya komparatif; biaya bandingan
analisis nisbah komparatif; analisis
nisbah berbanding
compensation balance
compensation expenditure
baki kompensasi
pengeluaran ganti rugi; pengeluaran
kompensasi
rencana kompensasi; paket imbalan
proteksi imbalan bagi pengelola
compensation plan
compensation protection for
executive •
compensations cost
competitive bid
competitive factor
confirmation slip
biaya kompensasi
tawaran bersaing
butir saing; faktor saing; saing
komperitif
kompilasi
akun kompasit; akun gabungan
indeks gabungan/komposit
penyelesaian berkomposisi
opsi tumbuh majemuk
tingkat pertumbuhan ganda
bunga majemuk
opsi majemuk; opsi berganda
bunga majemuk
amanat beli berkomputer
amanat jual berkomputer
perjanjian konsesi
pemindahan hak bersyarat
kontrak jual bersyarat
teori keyakinan
pemastian
komisi pengesahan (m)
pengesahan baki
slip pemastian
confirmed letter of credit
surat kredit disahkan
confirming bank
bank penguat surat kredit
benturan kepentingan
compillation
composite account
composite index
composition settlement
compound growth options
compound growth rate
compound interest
compound options
compounded interest
computerized buy order
computerized sell order
concession agreements
conditional endorsement
conditional sales contract
confidence theory
confirmation
confirmation commission
confirmation of balance
conflict of interest
20
conglomeratesttcontrol-limit framework
conglomerates
konglomerat
perbankan tumpuan
consentratlon banking
consentration of credit
pemusatan kredit
consingments
konsinyasi
obligasi konsol; obligasi abadi
berkupon
rekening koran konsolidasi
obligasi konsolidasi
consol bond
consolidated financial statement
consolidated mortgage bonds
consortium bank
consortium lender
bank konsorsium
pemberi kredit konsursium
anggota konsursium
consortium member
beban tetap; biaya tetap
pengukuran dolar tetap
rencana dolar tetap
rencana nisbah tetap
constant cost
constant dollar measurenent
constant dollar plan
constant ratio plan
constructive dividend
dividen konstruktif
consular invoice
faktur konsuler
kredit konsumsi
consumer credit
consumer debenture
utang pengguna
consumer loan
kredit konsumen
consortium loan
pinjaman konsursium
kontango
dana kontingensi
kerugian kontingen
contango
contingency funds
contingency loss
contingent earn-out arrangement
pengeluaran tak hirau hasil
contingent liabilities
kewajiban bersyarat; kewajiban
kontingen
contingent order
contingent payments
amanat ganda
continuous budgets
kontingen
anggaran sinambung
pialang penganti
pembayaran bersyarat; pembayaran
contra broker
contract grade
contract note
mutu kontrak
nota kontrak
contract slip
contractual liability
kewajiban kontraktual
contrarian
kontrarian
contribution margin
margin kontribusi
pengendalian
pengontrol; kontroler
kerangka batas kendali
nota kontrak
control
controller
control-limit framework
21
controlling interest^cost flow
convergence point
pengendalian kepentingan
trance konvensinat (m)
titik pumpun
conversion
tukar
conversion cost
biaya konversi
paritas tukar
periode konversi
premi tukar
harga konversi; harga tukar
controlling interest
convensjonal tranche
conversion parity
conversion period
conversion premium
conversion price
conversion privilege
conversion ratio
conversion value
convertible bonds
hak konversi
nisbah konversi; nisbah tukar
nilai tukar
convertible currency
obligasi t>oleh tukar; obligasi boleh
tukar; obligasi tertukarkan
mata uang tertukarkan
convertible preferred stock
saham istimewa tukar; saham
convertible securities
convertible stock
sekuritas tukar
prioritas boleh tukar
saham tukar
cooperative bank
bank koperasi
corner
korner
cornering the market
corporate bond
corporate bureaucracy
corporate dividend policy
corporate member
corporate organization
corporate profiles
corporate restructuring
penggirigan pasar
obligasi perusahaan
birokrasi perusahaan
kebijakan dividen perusahaan
anggota korporasi
organisasi korporasi
profil perusahaan
restrukturisasi perusahaan;
restrukturisasi korporasi
strategi korporasi; strategi
perusahaan
anak perusahaan
program kliring dagang
corporate strategy
corporate subsidiaries
corporate Trade Payment program
(CTR)
corporate treasurer
corporative bank
cost and freight
cost center
cost element
cost flow
bendahara perusahaan
bank pandanan korporasi
harga dan angkut
pusat biaya
elemen biaya
aliran biaya
22
co^t forecastin^credit
prakiraan biaya
biaya dana
petunjuk biaya
metode biaya
sasaran biaya
t>iaya modal;biaya kapital
biaya utang
biaya pelepasan
biaya ekuitas
biaya ekuitas eksternal
harga pokok barang terjual
biaya kredit
biaya saham istimewa
biaya saldo laba
harga pokok penjualan
biaya pelayanan
pool biaya; tempat kumpulan biaya;
pangkalan biaya
penurunan biaya
struktur biaya
biaya; asuransi; angkut
analisis biaya-volume-laba
penjamin peserta emisi efek
uang logam palsu
uang palsu
biaya pengimbang
larang bayar
tanda tangan pendamping
cost forecastin
cost fund
cost guidance
cost method
cost objective
cost of capital
cost of debt
cost of diposal
cost of equity
cost of external equity
cost of goods sold
cost of loans
cost of preferred stock
cost of retained earnings
cost of sales
cost of servicing
cost pool
cost reduction
cost structure
cost; insurance; freight
cost-Volume-Profit (CVP) analysis
co-underwriter
counterfeit coin
counterfeit money
counter-guarantee
countermand of payment
countersign
countervailing credit
kredit balasan
kupon; PMOD
rekening kupon
obligasi kupon
tingkat bunga kupon
hasil kupon
coupon
coupon account
coupon bond
coupon rate
coupon yield
covenant
syarat
covenant bond
obligasi bersyaraf
cover
tutup
covered call writer
covered option
covered put writer
penjual tarik terjamin
opsi terjamin
pembeli tarik terjamin
credit
kredit
23
credit admlnlstratlon^credit terms
credit administration
credit advice
credit agencies
credit aplicant
credit aplication
credit appraisal
credit assessment
administrasi kredit
advis kredit
keagenan perkreditan
pemohon kredit
permohonan kredit
penilaian kredit(m)
penilaian kredit
credit bureau
biro kredit
credit card
kartu kredit
credit ceilling
credit company
credit contract
pagu kredit
perusahaan kredit
perjanjian kredit; kontrak kredit
credit dislocation
dislokasi kredit
credit draft
wesel
credit enquiry
credit entry
credit export
credit exposure
pertanyaan kredit(m)
jurnal kredit
kredit ekspor
tampilan kredit
credit file
berkas kredit
credit form
credit function
formulir aplikasi kredit
fungsi kredit
credit insuranceansi
kredit
credit investigation
pemeriksaan kredit
jiwa kredit
pagu kredit
credit life insuranceansi
credit limit
batas kredit
credit limit
credit line
*
credit monitoring system
credit period
credit policy
credit proposal
credit quality
credit rating
credit requirement
credit review
fasilitas kredit
sistem monitor kredit
jangka kredit; periode kredit
kebijakan kredit
permohonan kredit
kualitas kredit
pemeringkatan kredit
persyaratan kredit
kaji kredit; telaah kredit
credit risk
risiko kredit
credit scoring system
credit skoring
credit slip
sistem penilaian kredit
penilaian kredit
bukti penarikan kredit
jangka kredit
syarat kredit
credit term
credit terms
24
credit transferttcurrent yield
credit transfer
transfer kredit
credit voucher
vaucher kredit
crediting bank
bank pengkredit
creditor
kreditur
creditworthy
critical path method (CPM)
laik kredit; pelayakan kredit
metode jalur kritis
silang
masalah lintas negara
cek berpalang
kliring silang
tarik silang
jual silang
perdagangan silang
amanat silang
kurs silang
himpunan
cross
cross border problem
cross cheque
cross clearing
cross firing
cross sale
crossed trade
crossing order
cross-rate
crowd
crus spot
kurs tunai; sisa hasil usaha
cum
termasuk
cum all
cum right
cummulative preferred stocks
dengan semua; serta semua
dengan bonus; serta bonus
dengan dividen
dengan hak
saham prioritas kumulatif
cumulative dividen
dividen kumulatif; PMOD
cumulative income bond
obligasi pendapatan kumulatif
uang kartal
pengendalian valuta
konversi mata uang
pertukaran valuta
indeks mata uang
opsi mata uang
cum bonus
cum dividend
currency
currency controls
currency conversion
currency exchange
currency index
currency option
swap mata uang
unit mata uang
currency swap
currency unit
rekening giro; rekening koran
manajemen aktiva lancar
tetap; aktiva loncat
kupon obligasi lancar
nilai pasar berlaku
periode berjalan
biaya jasa kini
hasil kini; hasil berjalan
current account
current asset management
current assetiva tidak
current coupon bond
current market value
current period
current service cost
current yield
25
cushion bond•cyclical stock
cushion bond
obligasi kusien
cushion theory
teori kusien
customer account
customer confirmation
rekening langganan
customer service report
laporan layanan pelanggan
pemastian nasabah
customer's reference card
kartu nasabah
cut-off point
cyclical stock
titik pisah batas
saham berdaur
26
daily balance
daily rest
daily target framework
daily trading limit
daisy chain
data collection system
date assignment
saldo harian
perkiraan harian (m)
kerangka target harian
batas perdagangan harian
perdagangan daisi
sistem koleksi data
tanggal alih hak
date of issuance
hari emisi
date of record
tanggal catat
tanggal hari
batas siang (m)
pinjaman sehari
dated date
day light limit
day loan
day order
day trade
amanat sehari
dealing room
dealing slip
dear money
perdagangan harian
pialang
ruang dealing
slip dealing
uang mahal
death benefits
santunan kematian
debenture
debenture stock
obligasi niragun
obligasi niragun
pemegang obligasi niragun
saham obligasi niragun
dealer
debenture bonds
debenture holder
debit advice
advis debet
debit advice note
nota debet
debit balance
baki debet; baki debit
pendanaan debit
debit funding
debit spread
debiting bank
debt certificate
debt collection
debt flows
debt instrument
spread debit; lebihan debit
bank pendebet
sertifikat deposito
penagihan utang
aliran utang
instrumen utang
27
debt management^degree of leverage
debt-equity mix
pengelolaan utang
kebijakan utang
posisi utang
nisbah utang
pelunasan utang
surat utang; sekuritas utang
pelunasan utang; kemampuan
penulasan utang
paduan utang ekuitas
debtor
debitur
decapilization
dekapitalisasi
debt management
debt policy
debt position
debt ratio
debt retirement
debt security
debt service
decentralized firm
perusahaan terdesentralisasi
decimal coinage
declaration date
sistem pecahan uang
kerangka keputusan
proses keputusan
pohon keputusan
tanggal deklarasi
declaration of dividend
deklarasi dividen
decision framework
decision process
decision trees
declines
menurun
deductible loss
rugi boleh hitung
obligasi diskonto
uang lusuh
cidera janji
rekening cidera janji
bunga cidera janji
khabar cidera janji
deep discount bond
deface note
default
default account
default interest
default notice
defensive acquisitions
defensive policy
akuisisi bertahan
defensive securities
defensive stock
efek bertahan
saham bertahan
deferred annuity
deferred bond
anuitas tangguhan
obligasi tunda
deferred compensation
kompensasi tangguhan
kebijakan bertahan
deferred taxes
pajak penghasilan tangguhan
bunga obligasi tangguhan
jaminan penagguhan pembayaran
pengakuan tangguhan
pajak tangguhan
defferal
penangguhan
deficiency letter
degree of leverage
memo pelengkap
tingkat utang
deferred income tax
deferred interest bond
deferred payment guarantee
deferred recognition
28
delayed dellvery^deslgnation of account
delayed delivery
delayed opening
delinquent account
delinquent bill
delisting
delivery bill
delivery date
delivery month
delivery notice
delivery versus payment basis
bukti penyerahan
tanggal penyerahan
bulan penyerahan
pemberitahuan penyerahan
penyerahan waktu pembayaran
delta
delta
demand deposit
giro
wesel bayar
prakiraan permintaan
penyerahan terlambat
perdagangan tertunda
rekening tertunggak
wesel tertunggak
penghapusan di pencatatan bursa
demand draft
demand forecasting
demand-capacity imbalances
ketidakseimbangan kapasitas
demolition of property
permintaan
perobohan bangunan
demonetization
demonetisasi
denomination
denominasi
department stores
deposit
deposit account
deposit base
deposit certficate
deposit faund
deposit money bank
deposit on call
deposit outstanding
deposit rate
toko serba ada
deposito
rekening deposito
asas deposito
sertifikat deposito
dana deposito
bank deposito
deposito bebas
deposito terkumpul (m)
tingkat burlga deposito
koperasi penerima deposito
lembaga penerima deposito
penghubung penyimpan
lembaga penerima deposito
sistem depositori
reksa dana depositori
deposit taking cooperative
deposit taking institution
depository correspondent
depository institution
depository system
depository trust company
depreciable amount
depreciation funds
depth of the market
jumlah tersusutkan
dana penyusutan
kedalaman pasar
derivative transaction
transaksi derifatif
descending tops
puncak menurun
penetapan rekening
designation of account
29
development bankttdiscretionary order
development bank
diagnostic analysis
diagonal spread
bank pembangunan
analisis diagnostik
penyebaran diagonal
dicounted bill
wesel didiskontokan
differential cash flow
arus kas diferensial
dilution
dilusi
dilution of earnings
dip
direct divisional profit
direct financing method
direct hire purchase with recourse
direct hire purchase without recourse
direct lease financing
disagio
disbursement funding
disbursement system
disbursing bank
disbursment date
discharge
disclosure
dilusi hasil
dip
laba langsung divisi
metode pembiayaan langsung
sewa beli langsung dengan jaminan
sewa beli langsung tanpa jaminan
pembiayaan sewa guna langsung
disagio
pembayaran pendanaan
sistem pembayaran
bank pembayar
tanggal pengeluaran
bebas biaya
pengungkapan
disclosure of information
keterbukaan informasi
disclosure requirement
discontinued operation
syrat-syrat pengungkapan
operasi terputus
disagio; diskonto
obligasi berdiskonto
obligasi berdiskonto
anjak piutang berdiskonto
lembaga diskonto
discount
discount bond
discount bonds
discount factoring
discount house
discount loans
kredit berdiskonto
discount rate
tarif diskonto
discount window
jendela diskonto
discount yield
discounted Cash Flow (DFC)
hasil diskonto
metode arus kas terdiskonto
discounted cash flow methode
metode arus kas terdiskonto
discounted interest
bunga terdiskonto
discounted value of annuity
discounting the news
discretionary account
discretionary cost centers
discretionary expenses
discretionary order
nilai kini anuitas
berita isyarat
perkiraan berwewenang
pusat biaya bebas
biaya bebas
amanat berwewenang
30
discretionaty trust^domestic banking
discretionary trust
dispatch money
dispute
reksa dana
distribution
uang kiriman
pertikaian
distribusi; penyebaran
distribution area
kawasan distribusi
distribution controller
pengawas distribusi
biaya sistem distribusi
diversifikasi; penganekaragaman
perusahaan terdiversitikasi
distribution system cost
diversification
diversified companies
diversified mortgage investor
investor obligasi terdiversitikasi
divestitures
pendivestasian
divestment
divestasi
dividend
dividen
dividend declaration
deklarasi dividen; maklumat dividen
dividend disbursing agent
badan pembayaran dividen
dividend discount model
model diskonto dividen
dividend payment
dividend payout ratio
dividend rate
pembayaran dividen
nisbah bayaran dividen; nisbah
pembayaran dividen
dividen per saham
kebijakan dividen
tingkat dividen
dividend record
catatan dividen
dividend reinvestment plan
dividend requirement
dividend roll over plan
rancangan tanam ulang dividen;
rancangan reinvestasi dividen
syarat dividen
rencana putar kembali dividen
dividend stock
saham dividen
dividend Per Share (DPS)
dividend policy
dividend yield
hasil dividen
divisional concentration
konsentrasi per divisi; konsentrasi
docketing fee
document against acceptance
document against payment
documentary credit
dokumentary bill
biaya administrasi
dokumen saat akseptasi
dokumen saat bayar
dollar bond
obligasi dolar
dollar stock
saham Amerika; saham dollar
dollar-weighted availability
dollar-weighted rate of return
domestic banking
kadar dolar tertimbang
kadar pulangan dolar tertimbang
perbankan domestik
divisional
kredit berdokumen
wesel
31
early exercise
pelaksanaan awal
early warning system
sistem hindar dini
earning Before Interest and Taxes
(EBIT)
earning before taxes
laba prabunga dan pajak
laba prapajak
earning per share (EPS)
hasil per saham
earning power
earning process
earning-price ratio
earnings valuation model
earnings yield
daya laba; kemampuan laba
proses perolehan penghasilan
nisbah laba-harga
economic benefit
maslahat ekonomi; manfaat ekonomi
jumlah pesanan ekonomis
model penilaian laba
hasil
economic Order Quantity (EGO)
economic risk
risiko ekonomi
effect of leverage
dampak umpilan
effective date
effective interest rate
tanggal efektif
effective margin
effect
I
al
Tidak Diperdagangkan
unluk Umum
Seri Glosarium GL 006
GLOSARIUM
KEUANGAN
DEPARTEMEN PENDIDIKAN NASIONAL
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beta coefficient
koefisien beta
bid
lelang: penawaran
harga permintaan dan penawaran
harga permintaan dan penawaran;
jual beli terb
harga penawaran
proses lelang
bid and asked
bid and asked price
bid price
bidding process
big board (NYSE)
NYSE
PERPUSTAKAA^^
PUSAT BAHASA .
PEKDiEl^AN fJASlCrlAL
10
bill broker^bojius issues
bill broker
pialang wesel
bill of exchange
bill of loading
konosumen
wesel
bill-to-bill terms
syarat faktur ke faktur; syarat
tagihan ke tagihan
black-Scholes option pricing model
model penentuan harga opsi
blank cheque
cek blanko
blank endorsement
pemindahan hak hukum; endosemen
blank letter of credit
surat kredit kosong
kelulusan menyeluruh
hipotek penuh
rekomendasi menyeluruh
Black-Scholes
blanko
blanket approval
blanket mortgage
blanket recomendation
block
blok
block discounting facility
block positionary
block trading
blocked currency
kemudahan pendiskontoan blok
pialang block
perdagangan blok
mata uang tersekat
jual cepat
saham unggul
blow out
blue chip stock
blue list
daftar biru
blue sky laws
undang-undang pengaman efek
board of commissioners
dewan komisaris
board of directors
dewan direksi
board room
ruang nasabah
c^ligasi
indeks beli obKgasi
dividen obligasi
dana obligasi
kantor obligasi
imunisasi obligasi
terbitan obligasi
pasar obligasi
catatan harga obligasi
pemeringkatan obligasi
swap obligasi; lindung nilai obligasi
hasil obligasi
obligasi-waran
bond
bond buyer index
bond dividend
bond fund
bond house
bond immunization
bond issues
bond market
bond quotations
bond rating
bond swap
bond yield
bond-warrant
bonus
bonus
bonus issues
terbitan bonus
11
bonus stockSbrokerage fee
bonus stock
saham bonus
bonus systems
sistem bonus
book
buku amanat
book closing date
book entry security
book entry transfer
book keeping
tanggal tutup buku
efek tanwujud
pemindahan pemilikan efek
tata buku
book loss
rugi pembukuan
book profit
laba buku
book value
nilai buku
boom market
pasar memuncak
tambahan ganti rugi
dana terpinjam
peminjam
peminjaman
kapasitas peminjaman; kapasitas
pinjam
biaya pinjam an
daya pinjam
daya pinjam sekuritas
keistimewaan peminjaman
unsur penirus
harga terendah
harga terendah Fisher
ancangan bawah-atas investasi
utang berikat
boot money
borrowed fund
borrower
borrowing
borrowing capacity
borrowing fee
borrowing power
borrowing power (securities)
borrowing privilege
botleneck items
bottom
bottom Fisher
bottom up approach to investing
bounded debt
bourse
bursa
box
kotak efek
breadth of the market
indikator pasar
harga jatuh
break
break-even
breakout
breakup value
bridge financing
bridging loan
broad money
broken account
broker
broker depository system
brokerage commissions
brokerage fee
impas; pulang pokok
anjiok
nilai belah
pembiayaan talangan
kredit talangan
uang palsu
tutup rekening
pialang
sistem depositori efek
komisi kehilangan
komisi kepialangan
12
brokerage housettbuy program
brokerage house
perusahaan pialang
bank pialang investasi
tingkat bunga pinjaman pialang
perusahaan pialang tak sah
brokerage-Investment banking
broker's loan rate
bucket shop
budget
budget directive
budget simulation
budgetary control
budgeted expense method
anggaran
bull spread
bulldog bond
bullet repayment terms
pengarahan anggaran
simulasi anggaran
pengendalian anggaran
metode biaya teranggar
orang optimis
pasar naik panjang
strategi opsi
obligasi buldog
syarat pembayaran sekaligus
bull
bull market
bullish
keadaan naik
bunching
bunching of repayment
penggabungan amanat
penggabungan pembayaran pokok
burden rate
tarif beban
business characteristics of firm
business combination
sifat bisnis perusahaan
penggabungan usaha
angsuran
business cycles
business day
daur usaha; siklus usaha
hah kerja
kegagalan bisnis
daur hidup usaha
business failure
business life cycles
business plan
rencana usaha
business risk
risiko usaha
business time index
Indeks Business Time
buterfiy spread
buy
sebar kupu-kupu
buy and hold strategy
buy and write strategy
strategi bell dan tahan
strategi bell beropsi
bell terpaksa
bell
buy in
buy minus
buy on margin
buy on strength
buy on the bad news
buy on the close
buy on the open
buy order
buy program
minus bell
bell pada margin
bell dengan kekuatan
bell pada berita buruk
bell pada penutup
bell pada pembuka
amanat bell
program bell
13
buy the book^by-product
buy the book
buy-and-borrow alternative
buyer credit facility
beli harga buku
Iternatif beii-pinfam
buyer's market
kemudahan kredit pembeli
pasar pembeli
buyout
beli kendali
bylaws of the corporationa
by-product
nota pendirian; anggaran dasar
produk sampingan
14
cable transfer
transfer kawat
call
tarik
call date
tanggal tarIk
call feature
akad tarik
call money
uang pangglian
pelunasan obligasi
opsi kol; opsi tarik
premi tarik
harga tarik
perlindungan tarikh
provisi tarik
call of bond
call option
call premium
call price
call protection
call provision
call spread
lebihan tarik
callable bond
sanggup lunas
obligasi dapat tarik
called away
tarik dini
callable
cancel order
amanat harga mati
cancelled cheque
capacity
capital adequacy
capital appreciation
cek batal
capital asset pricing model(CAPM)
model penentuan harga aset modal;
model penentuan harga kapital
capital budgeting
capital deficiency
capital depletion
capital distribution
capital expenditures
penganggaran investasi
kapasitas
penyediaan modal
apresiasi modal
aset
kurang modal
deplesi barang modal
distribusi modal; sebaran modal
pengeluaran modal; pengeluaran
investasi
capital fund
capital gain
capital gain distribution
dana investasi
capital gain tax
pajak untung modal; pajak untung
untung modal; laba modal
distribusi laba-modal; distribusi
untung modal
pokok
15
capital gain yieid^cash budgets
capital gain yield
capital injection
suntikan modal
capital intensive firm
capital investment
perusahaan padat modal
investasi barang modal; penanaman
hasil untung modal
modal
terbitan modal
capital issue
capital issues commitee
capital lease
capital loss
capital losses taxation
lembaga penerbit usaha modal
sewa guna usaha modal
rugi modal
perpajakan rugi modal
konsep pemeliharaan modal
capital maintenance concept
capital market
capital market behavior
pasar modal
capital market line (CML)
perilaku pasar modal
sarana pasar modal saraka pasar
capital money
capital policy
uang modal
modal
kebijakan permodalan
capital position
capital preservation
capital program
capital rationing
capital requirement
capital reserve
capital stock
capital structure
capital surplus
capital yield
capitalization
capitalization rate
capitalization ratio
capitalized
posisi modal
penjagaan modal
program permodalan
catu modal; catu kapital
permintaan modal
cadangan modal
saham (per)modal(an)
struktur permodalan; struktur modal
surplus modal
hasil modal
kapitalisasi; pemodalan
tarif kapitalisasi; tarif pemodalan
nisbah pemodalan
dikapitalisasi; terkapitalisasi;
dimodalkan
captive finance subsidiaries
captive insurance companies
carrying cost
nilai terbawa
carrying value (book)
nilai buku
pendanaan terikat
perusahaan asuransi terikat
cartels
kartel
cash account
rekening tunai
cash acquisitions
cash Before Delivery (CBD)
cash budgets
tunai prakirim
anggaran kas
akuisisi kas
16
cash concentration^certificate ot registration mortgage
cash concentration
konsentrasi kas
cash contract/cash trade
dagang tunai
cash discount
potongan tunai
cash discount period
jangka potongan tunai; periode
cash dispenser
mesin kasir otomatis
potongan tunai
cash dividend
dividen tunai
cash equivalent
setara kas
cash flow
arus kas
cash flow budget
cash management
anggaran arus kas
pengelolaan kas; manajemen kas
pasar tunai
cash market
cash offering
tawaran tunai
Cash on Delivery (COD)
tunai saat kirim
cash order
amanat tunai
cash pooling
cash position
status kas; posisi kas
pemusatan kas; konsentrasi kas
cash ratio
nisbah kas
cash reimbursment system
sistem penggantian kas
jual tunai
penyelesaian kas; penyelesaian tunai
cash sales
cash settlement
cash transfer scheduling
skedul transfer tunai
cashier
kasir
cashier's order
perintah kasir
masyarakat air kas
cat and dogs
cashless society
cat and dogs
central bank
bank sentral
central depository system
certainty equivalent
sistem depositori pusat
ekuivalen kepastian
certificate
sertifikat
certificate for amortizing revolving
sertifikat amortisasi utang bergulir
debts (CARD)
certificate of amortization
bukti amortisasi
certificate of deposit
certificate of performance
sertifikat deposito
sertifikat kinerja
sertifikat pendaftaran gadaian
certificate of registration of charge
certificate of stock
sertifikat saham
certificate of time deposit
sertifikat deposito berjangka
certificate of value
sertifikat nilai
certificate ot registration mortgage
sertifikat pendaftaran hipotek
17
certificates of amortization#clearing time
certificates of amortization
certified cheque
bukti amortisasi
chain banking
cek terjamin; cek berjarninan
transfer terjamin; transfer berjaminan
perbankan berantai
channels of distribution
saluran distribusi
chargable asset
aset dapat dibebankan
komisi dapat dibebankan
certified transfer
chargable commission
charge off
charge-back of support department
cost
charged property
charge-in-escrow
chart
bebas beban
pembebanan balik biaya departemen
pendukung
harta tergadai
gadaian eskrow
bagan
chartered financial anal^yst
analis-keuangan resmi; analis
keuangan terdaftar
charting
chartist
pembaganan
pembagan
check
cek
checking account
rekening koran
checklist
daftar uji; daftar periksa
cheque book
chequeleave
chequing account
bukkif cek
lembar cek
chief cashier
churning activity
circular note
rekening;cek; akun cek
kasirkepala
kegiatan churning
surat utahg gadai
circulating capitaf
modal kerja
circulating letter of cred'rt
surat kredit beredar
claim
tuntutan
class
kelas
classified account
classified amount
akun rs^asia
classified asset
clean credit
jumlah rahasia
aset rahasia
kredit niragun
clean money policy
clearing department
kebijakan^uang bersih
lembagakliring penyelesaian dan
clearing house
lembaga kliring; lembaga kliring
clearing House System (ACH)
clearing system
clearing time
penyimpanan
Sistem Balai Kliring
sistem kliring
waktu klirihc!
18
client accountAcommitment fee
clientele effect model
rekening nasabah
obligasi klien
model dampak pelanggan
close
penutup
close a position
closed book period
co-guarantor
co-lead manager
menutup kedudukan
periode tutup buku
tutup paksa
reksa dana tertutup
pemegangan terbatas
hari penutup
harga penutup
penawaran penutup
kurs penutup
penanggung peserta
pendamping manajer utama
collateral
agunan
collateral dokumentation
pendokumenan agunan
margin agunan
obligasi beragun
ketertagihan
efisiensi penagihan
pola tagihan
client account
client bonds
closed out
closed-end fund
closely held
closing day
closing price
closing quote
closing rate
collateral margin
collateral trust bond
collectibility
collection efficiency
collection pattern
collection period
collection policies and procedures
collection system
collective bargaining agreements
periode tagihan; periode penagihan
prosedur dan kebijakan penagihan
co-maker loarr
sistem penagihan
persetu}uan tawaran kolektif
pesanan kolektif
hak kolektif pemegang saham
pin^aman bersama
combination
kombinasi
combined leverage
commemorative coin
pengumprlan terpadu
uang logam peringatan
commercial bank
bank umum
collective order
collective rights of stockholders
commercial financing
pendanaan komersial
commercial forward contract
commercial loan
swap
kredit komersial
commercial paper
surat berharga; surat komersial
commision
komisi
commision broker
pialang komisi
commited cost
biaya tersepakat; biaya ikatan
biaya komitmen; biaya kesepakatan
commitment fee
19
commodity future markets^confllct of Interest
commodity future markets
pasar komoditi berjangka
common share
saham biasa
common stock
saham biasa
common stock equivalent
setara saham biasa
common stock fund
dana saham
comparable earning method
comparative costs
comparative ratio analysis
metode hasil terbanding
biaya komparatif; biaya bandingan
analisis nisbah komparatif; analisis
nisbah berbanding
compensation balance
compensation expenditure
baki kompensasi
pengeluaran ganti rugi; pengeluaran
kompensasi
rencana kompensasi; paket imbalan
proteksi imbalan bagi pengelola
compensation plan
compensation protection for
executive •
compensations cost
competitive bid
competitive factor
confirmation slip
biaya kompensasi
tawaran bersaing
butir saing; faktor saing; saing
komperitif
kompilasi
akun kompasit; akun gabungan
indeks gabungan/komposit
penyelesaian berkomposisi
opsi tumbuh majemuk
tingkat pertumbuhan ganda
bunga majemuk
opsi majemuk; opsi berganda
bunga majemuk
amanat beli berkomputer
amanat jual berkomputer
perjanjian konsesi
pemindahan hak bersyarat
kontrak jual bersyarat
teori keyakinan
pemastian
komisi pengesahan (m)
pengesahan baki
slip pemastian
confirmed letter of credit
surat kredit disahkan
confirming bank
bank penguat surat kredit
benturan kepentingan
compillation
composite account
composite index
composition settlement
compound growth options
compound growth rate
compound interest
compound options
compounded interest
computerized buy order
computerized sell order
concession agreements
conditional endorsement
conditional sales contract
confidence theory
confirmation
confirmation commission
confirmation of balance
conflict of interest
20
conglomeratesttcontrol-limit framework
conglomerates
konglomerat
perbankan tumpuan
consentratlon banking
consentration of credit
pemusatan kredit
consingments
konsinyasi
obligasi konsol; obligasi abadi
berkupon
rekening koran konsolidasi
obligasi konsolidasi
consol bond
consolidated financial statement
consolidated mortgage bonds
consortium bank
consortium lender
bank konsorsium
pemberi kredit konsursium
anggota konsursium
consortium member
beban tetap; biaya tetap
pengukuran dolar tetap
rencana dolar tetap
rencana nisbah tetap
constant cost
constant dollar measurenent
constant dollar plan
constant ratio plan
constructive dividend
dividen konstruktif
consular invoice
faktur konsuler
kredit konsumsi
consumer credit
consumer debenture
utang pengguna
consumer loan
kredit konsumen
consortium loan
pinjaman konsursium
kontango
dana kontingensi
kerugian kontingen
contango
contingency funds
contingency loss
contingent earn-out arrangement
pengeluaran tak hirau hasil
contingent liabilities
kewajiban bersyarat; kewajiban
kontingen
contingent order
contingent payments
amanat ganda
continuous budgets
kontingen
anggaran sinambung
pialang penganti
pembayaran bersyarat; pembayaran
contra broker
contract grade
contract note
mutu kontrak
nota kontrak
contract slip
contractual liability
kewajiban kontraktual
contrarian
kontrarian
contribution margin
margin kontribusi
pengendalian
pengontrol; kontroler
kerangka batas kendali
nota kontrak
control
controller
control-limit framework
21
controlling interest^cost flow
convergence point
pengendalian kepentingan
trance konvensinat (m)
titik pumpun
conversion
tukar
conversion cost
biaya konversi
paritas tukar
periode konversi
premi tukar
harga konversi; harga tukar
controlling interest
convensjonal tranche
conversion parity
conversion period
conversion premium
conversion price
conversion privilege
conversion ratio
conversion value
convertible bonds
hak konversi
nisbah konversi; nisbah tukar
nilai tukar
convertible currency
obligasi t>oleh tukar; obligasi boleh
tukar; obligasi tertukarkan
mata uang tertukarkan
convertible preferred stock
saham istimewa tukar; saham
convertible securities
convertible stock
sekuritas tukar
prioritas boleh tukar
saham tukar
cooperative bank
bank koperasi
corner
korner
cornering the market
corporate bond
corporate bureaucracy
corporate dividend policy
corporate member
corporate organization
corporate profiles
corporate restructuring
penggirigan pasar
obligasi perusahaan
birokrasi perusahaan
kebijakan dividen perusahaan
anggota korporasi
organisasi korporasi
profil perusahaan
restrukturisasi perusahaan;
restrukturisasi korporasi
strategi korporasi; strategi
perusahaan
anak perusahaan
program kliring dagang
corporate strategy
corporate subsidiaries
corporate Trade Payment program
(CTR)
corporate treasurer
corporative bank
cost and freight
cost center
cost element
cost flow
bendahara perusahaan
bank pandanan korporasi
harga dan angkut
pusat biaya
elemen biaya
aliran biaya
22
co^t forecastin^credit
prakiraan biaya
biaya dana
petunjuk biaya
metode biaya
sasaran biaya
t>iaya modal;biaya kapital
biaya utang
biaya pelepasan
biaya ekuitas
biaya ekuitas eksternal
harga pokok barang terjual
biaya kredit
biaya saham istimewa
biaya saldo laba
harga pokok penjualan
biaya pelayanan
pool biaya; tempat kumpulan biaya;
pangkalan biaya
penurunan biaya
struktur biaya
biaya; asuransi; angkut
analisis biaya-volume-laba
penjamin peserta emisi efek
uang logam palsu
uang palsu
biaya pengimbang
larang bayar
tanda tangan pendamping
cost forecastin
cost fund
cost guidance
cost method
cost objective
cost of capital
cost of debt
cost of diposal
cost of equity
cost of external equity
cost of goods sold
cost of loans
cost of preferred stock
cost of retained earnings
cost of sales
cost of servicing
cost pool
cost reduction
cost structure
cost; insurance; freight
cost-Volume-Profit (CVP) analysis
co-underwriter
counterfeit coin
counterfeit money
counter-guarantee
countermand of payment
countersign
countervailing credit
kredit balasan
kupon; PMOD
rekening kupon
obligasi kupon
tingkat bunga kupon
hasil kupon
coupon
coupon account
coupon bond
coupon rate
coupon yield
covenant
syarat
covenant bond
obligasi bersyaraf
cover
tutup
covered call writer
covered option
covered put writer
penjual tarik terjamin
opsi terjamin
pembeli tarik terjamin
credit
kredit
23
credit admlnlstratlon^credit terms
credit administration
credit advice
credit agencies
credit aplicant
credit aplication
credit appraisal
credit assessment
administrasi kredit
advis kredit
keagenan perkreditan
pemohon kredit
permohonan kredit
penilaian kredit(m)
penilaian kredit
credit bureau
biro kredit
credit card
kartu kredit
credit ceilling
credit company
credit contract
pagu kredit
perusahaan kredit
perjanjian kredit; kontrak kredit
credit dislocation
dislokasi kredit
credit draft
wesel
credit enquiry
credit entry
credit export
credit exposure
pertanyaan kredit(m)
jurnal kredit
kredit ekspor
tampilan kredit
credit file
berkas kredit
credit form
credit function
formulir aplikasi kredit
fungsi kredit
credit insuranceansi
kredit
credit investigation
pemeriksaan kredit
jiwa kredit
pagu kredit
credit life insuranceansi
credit limit
batas kredit
credit limit
credit line
*
credit monitoring system
credit period
credit policy
credit proposal
credit quality
credit rating
credit requirement
credit review
fasilitas kredit
sistem monitor kredit
jangka kredit; periode kredit
kebijakan kredit
permohonan kredit
kualitas kredit
pemeringkatan kredit
persyaratan kredit
kaji kredit; telaah kredit
credit risk
risiko kredit
credit scoring system
credit skoring
credit slip
sistem penilaian kredit
penilaian kredit
bukti penarikan kredit
jangka kredit
syarat kredit
credit term
credit terms
24
credit transferttcurrent yield
credit transfer
transfer kredit
credit voucher
vaucher kredit
crediting bank
bank pengkredit
creditor
kreditur
creditworthy
critical path method (CPM)
laik kredit; pelayakan kredit
metode jalur kritis
silang
masalah lintas negara
cek berpalang
kliring silang
tarik silang
jual silang
perdagangan silang
amanat silang
kurs silang
himpunan
cross
cross border problem
cross cheque
cross clearing
cross firing
cross sale
crossed trade
crossing order
cross-rate
crowd
crus spot
kurs tunai; sisa hasil usaha
cum
termasuk
cum all
cum right
cummulative preferred stocks
dengan semua; serta semua
dengan bonus; serta bonus
dengan dividen
dengan hak
saham prioritas kumulatif
cumulative dividen
dividen kumulatif; PMOD
cumulative income bond
obligasi pendapatan kumulatif
uang kartal
pengendalian valuta
konversi mata uang
pertukaran valuta
indeks mata uang
opsi mata uang
cum bonus
cum dividend
currency
currency controls
currency conversion
currency exchange
currency index
currency option
swap mata uang
unit mata uang
currency swap
currency unit
rekening giro; rekening koran
manajemen aktiva lancar
tetap; aktiva loncat
kupon obligasi lancar
nilai pasar berlaku
periode berjalan
biaya jasa kini
hasil kini; hasil berjalan
current account
current asset management
current assetiva tidak
current coupon bond
current market value
current period
current service cost
current yield
25
cushion bond•cyclical stock
cushion bond
obligasi kusien
cushion theory
teori kusien
customer account
customer confirmation
rekening langganan
customer service report
laporan layanan pelanggan
pemastian nasabah
customer's reference card
kartu nasabah
cut-off point
cyclical stock
titik pisah batas
saham berdaur
26
daily balance
daily rest
daily target framework
daily trading limit
daisy chain
data collection system
date assignment
saldo harian
perkiraan harian (m)
kerangka target harian
batas perdagangan harian
perdagangan daisi
sistem koleksi data
tanggal alih hak
date of issuance
hari emisi
date of record
tanggal catat
tanggal hari
batas siang (m)
pinjaman sehari
dated date
day light limit
day loan
day order
day trade
amanat sehari
dealing room
dealing slip
dear money
perdagangan harian
pialang
ruang dealing
slip dealing
uang mahal
death benefits
santunan kematian
debenture
debenture stock
obligasi niragun
obligasi niragun
pemegang obligasi niragun
saham obligasi niragun
dealer
debenture bonds
debenture holder
debit advice
advis debet
debit advice note
nota debet
debit balance
baki debet; baki debit
pendanaan debit
debit funding
debit spread
debiting bank
debt certificate
debt collection
debt flows
debt instrument
spread debit; lebihan debit
bank pendebet
sertifikat deposito
penagihan utang
aliran utang
instrumen utang
27
debt management^degree of leverage
debt-equity mix
pengelolaan utang
kebijakan utang
posisi utang
nisbah utang
pelunasan utang
surat utang; sekuritas utang
pelunasan utang; kemampuan
penulasan utang
paduan utang ekuitas
debtor
debitur
decapilization
dekapitalisasi
debt management
debt policy
debt position
debt ratio
debt retirement
debt security
debt service
decentralized firm
perusahaan terdesentralisasi
decimal coinage
declaration date
sistem pecahan uang
kerangka keputusan
proses keputusan
pohon keputusan
tanggal deklarasi
declaration of dividend
deklarasi dividen
decision framework
decision process
decision trees
declines
menurun
deductible loss
rugi boleh hitung
obligasi diskonto
uang lusuh
cidera janji
rekening cidera janji
bunga cidera janji
khabar cidera janji
deep discount bond
deface note
default
default account
default interest
default notice
defensive acquisitions
defensive policy
akuisisi bertahan
defensive securities
defensive stock
efek bertahan
saham bertahan
deferred annuity
deferred bond
anuitas tangguhan
obligasi tunda
deferred compensation
kompensasi tangguhan
kebijakan bertahan
deferred taxes
pajak penghasilan tangguhan
bunga obligasi tangguhan
jaminan penagguhan pembayaran
pengakuan tangguhan
pajak tangguhan
defferal
penangguhan
deficiency letter
degree of leverage
memo pelengkap
tingkat utang
deferred income tax
deferred interest bond
deferred payment guarantee
deferred recognition
28
delayed dellvery^deslgnation of account
delayed delivery
delayed opening
delinquent account
delinquent bill
delisting
delivery bill
delivery date
delivery month
delivery notice
delivery versus payment basis
bukti penyerahan
tanggal penyerahan
bulan penyerahan
pemberitahuan penyerahan
penyerahan waktu pembayaran
delta
delta
demand deposit
giro
wesel bayar
prakiraan permintaan
penyerahan terlambat
perdagangan tertunda
rekening tertunggak
wesel tertunggak
penghapusan di pencatatan bursa
demand draft
demand forecasting
demand-capacity imbalances
ketidakseimbangan kapasitas
demolition of property
permintaan
perobohan bangunan
demonetization
demonetisasi
denomination
denominasi
department stores
deposit
deposit account
deposit base
deposit certficate
deposit faund
deposit money bank
deposit on call
deposit outstanding
deposit rate
toko serba ada
deposito
rekening deposito
asas deposito
sertifikat deposito
dana deposito
bank deposito
deposito bebas
deposito terkumpul (m)
tingkat burlga deposito
koperasi penerima deposito
lembaga penerima deposito
penghubung penyimpan
lembaga penerima deposito
sistem depositori
reksa dana depositori
deposit taking cooperative
deposit taking institution
depository correspondent
depository institution
depository system
depository trust company
depreciable amount
depreciation funds
depth of the market
jumlah tersusutkan
dana penyusutan
kedalaman pasar
derivative transaction
transaksi derifatif
descending tops
puncak menurun
penetapan rekening
designation of account
29
development bankttdiscretionary order
development bank
diagnostic analysis
diagonal spread
bank pembangunan
analisis diagnostik
penyebaran diagonal
dicounted bill
wesel didiskontokan
differential cash flow
arus kas diferensial
dilution
dilusi
dilution of earnings
dip
direct divisional profit
direct financing method
direct hire purchase with recourse
direct hire purchase without recourse
direct lease financing
disagio
disbursement funding
disbursement system
disbursing bank
disbursment date
discharge
disclosure
dilusi hasil
dip
laba langsung divisi
metode pembiayaan langsung
sewa beli langsung dengan jaminan
sewa beli langsung tanpa jaminan
pembiayaan sewa guna langsung
disagio
pembayaran pendanaan
sistem pembayaran
bank pembayar
tanggal pengeluaran
bebas biaya
pengungkapan
disclosure of information
keterbukaan informasi
disclosure requirement
discontinued operation
syrat-syrat pengungkapan
operasi terputus
disagio; diskonto
obligasi berdiskonto
obligasi berdiskonto
anjak piutang berdiskonto
lembaga diskonto
discount
discount bond
discount bonds
discount factoring
discount house
discount loans
kredit berdiskonto
discount rate
tarif diskonto
discount window
jendela diskonto
discount yield
discounted Cash Flow (DFC)
hasil diskonto
metode arus kas terdiskonto
discounted cash flow methode
metode arus kas terdiskonto
discounted interest
bunga terdiskonto
discounted value of annuity
discounting the news
discretionary account
discretionary cost centers
discretionary expenses
discretionary order
nilai kini anuitas
berita isyarat
perkiraan berwewenang
pusat biaya bebas
biaya bebas
amanat berwewenang
30
discretionaty trust^domestic banking
discretionary trust
dispatch money
dispute
reksa dana
distribution
uang kiriman
pertikaian
distribusi; penyebaran
distribution area
kawasan distribusi
distribution controller
pengawas distribusi
biaya sistem distribusi
diversifikasi; penganekaragaman
perusahaan terdiversitikasi
distribution system cost
diversification
diversified companies
diversified mortgage investor
investor obligasi terdiversitikasi
divestitures
pendivestasian
divestment
divestasi
dividend
dividen
dividend declaration
deklarasi dividen; maklumat dividen
dividend disbursing agent
badan pembayaran dividen
dividend discount model
model diskonto dividen
dividend payment
dividend payout ratio
dividend rate
pembayaran dividen
nisbah bayaran dividen; nisbah
pembayaran dividen
dividen per saham
kebijakan dividen
tingkat dividen
dividend record
catatan dividen
dividend reinvestment plan
dividend requirement
dividend roll over plan
rancangan tanam ulang dividen;
rancangan reinvestasi dividen
syarat dividen
rencana putar kembali dividen
dividend stock
saham dividen
dividend Per Share (DPS)
dividend policy
dividend yield
hasil dividen
divisional concentration
konsentrasi per divisi; konsentrasi
docketing fee
document against acceptance
document against payment
documentary credit
dokumentary bill
biaya administrasi
dokumen saat akseptasi
dokumen saat bayar
dollar bond
obligasi dolar
dollar stock
saham Amerika; saham dollar
dollar-weighted availability
dollar-weighted rate of return
domestic banking
kadar dolar tertimbang
kadar pulangan dolar tertimbang
perbankan domestik
divisional
kredit berdokumen
wesel
31
early exercise
pelaksanaan awal
early warning system
sistem hindar dini
earning Before Interest and Taxes
(EBIT)
earning before taxes
laba prabunga dan pajak
laba prapajak
earning per share (EPS)
hasil per saham
earning power
earning process
earning-price ratio
earnings valuation model
earnings yield
daya laba; kemampuan laba
proses perolehan penghasilan
nisbah laba-harga
economic benefit
maslahat ekonomi; manfaat ekonomi
jumlah pesanan ekonomis
model penilaian laba
hasil
economic Order Quantity (EGO)
economic risk
risiko ekonomi
effect of leverage
dampak umpilan
effective date
effective interest rate
tanggal efektif
effective margin
effect