Cast with order ~ Persyaratan oleh penjual bahwa pesanan bagi barang – barangnya harus disertai pembayaran tunai;

Central buying ~ Pendekatan populer dengan toko – toko berantai, sehingga semua pembelian dapat dilakukan melalui kantor pusat;

Centrally planned economy ~ Perekonomian yang jumlah persediaan barang dan jasa sebagian besar ditentukan oleh keputusan administratif pemerintah;

Change agent ~ Orang yang bertanggung jawab atas perubahan yang direncanakan dalam perkembangan organisasi dilaksanakan dengan sepenuhnya;

Charges forward ~ Pembayaran ongkos pengangkutan barang setelah pembeli menerima barang;

Chartered accountant ~ Seorang akuntan yang setelah lulus ujian dan mengalami masa magang, dinayatakan ahli sesuai dengan peraturan yang berlaku;

General journal ~ Buku jurnal yang mencatat transaksi – transaksi yang tidak terdapat dalam jurnal khusus;

General ledger ~ Buku besar yang berisikan catatan – catatan mengenai seluruh harta benda, utang, modal, pendapatan, dan segala pengeluaran atau ongkos;

General legacy ~ Pemberian berupa uang yang dinyatakan dalam surat wasiat yang akan dibayar dari aktiva tertentu;

Generally accepted accounting principles ~ Prinsip – prinsip akuntansi yang telah memperoleh pengakuan resmi atau dukungan yang berwenang dalam suatu kekuasaan hukum tertentu dan telah diterima oleh umum (Prinsip akuntansi yang lazim);

General mortgage bond ~ Surat obligasi yang dijamin hipotik yang meliputi seluruh harta kekayaan perusahaan tetapi mungkin ditingkatkan oleh satu atau lebih pemegang hipotik lainnya;

Job rotation ~ Rencana pengembangan manajemen yang menugaskan para pekerja untuk pindah pekerjaan sebagai usaha untuk mencari pengalaman dan meningkatkan keahlian;

Joint agreement ~ Kontrak kerja antara serikat buruh pekerja dengan perusahaan, dan melibatkan lebih dari satu serikat buruh atau majikan;

Joint and several ~ Pihak – pihak yang dapat dituntut secara tersendiri atau bersama – sama dan saling ikut bertanggung jawab bersama atas tindakan masing – masing;

Joint contract ~ Perjanjian kerjasama yang dibuat oleh dua orang atau lebih dan masing – masing pihak terikat atas perjanjian dimana keduanya bersama – sama bertanggung jawab atas suatu kontrak dengan pihak ketiga;



About Author: Appe Hamonangan Hutauruk

Appe Hamonangan Hutauruk selaku Penulis tunggal pada Website: "Law Firm Appe Hamonangan Hutauruk & Associates" adalah seorang "Pegiat Penegakkan Hukum dan Hak Asasi Manusia" serta "Pemerhati Sosial Kemasyarakatan" yang berprofesi sebagai Advokat (Advocate), Konsultan Hukum (Legal Consultant) dan Dosen (lecturer) pada salah satu Universitas swasta di Jakarta, selain itu juga menduduki jabatan sebagai Ketua Umum pada Lembaga Swadaya Masyarakat (LSM) bernama "Komunitas Masyarakat Anti Korupsi dan Penggelapan Pajak (KOMAKOPEPA).


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