Daftar istilah akuntansi dalam bahasa inggris
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This document contains a list of accounting terms in English and their Indonesian translations. It includes common accounting concepts and items such as assets, liabilities, equity, revenue, expenses, financial statements, journals, ledgers, and more. The list spans from A-W and provides the English and Indonesian translation for over 100 accounting terms.
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Daftar istilah akuntansi dalam bahasa inggris
- 1. DAFTAR ISTILAH AKUNTANSI DALAM BAHASA INGGRIS A Aktiva = asset Aktiva bersih = net asset Aktiva lancar = current assets Aktiva tetap = fixed assets Aktiva tetap berwujud = tangible fixed assets Aktiva tetap tidak berwujud = intangible fixed assets Akumulasi = accumulation Akumulasi penyusutan = accumulated depreciation Akumulasi penyusutan bangunan = accumulated depreciation of building Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle Akumulasi penyusutan mesin = accumulated depreciation of machinary Akumulasi penyusutan peralatan = accumulated depreciation of equiptmen Akun = account Akuntansi = accounting Akuntansi anggaran = budgeting Akuntansi biaya = cost accounting Akuntansi kemasyarakatan = social accounting Akuntansi keuangan = financial accounting Akuntansi manajemen = management accounting Akuntansi pemerikasaan = auditing Akuntansi pemerintahan = government accounting Akuntansi perpajakan = tax accounting Arus kas = cash flow Asuransi bayar dimuka = prepaid insurance B Bangunan = building Barang dagangan = merchandise Barang siap jual = goods available for sale Beban = expense Beban administrasi dan umum = administrative and general expense Beban asuransi = insurance expense Beban bunga = interest expense Beban dibayar dimuka = prepaid expense Beban gaji = salaries expense Beban iklan = advertise expense Beban komisi = commission expense Beban luar usaha = non operating expense Beban pajak = tax expense Beban penjualan = selling expense Beban penyusutan = depreciation expense Beban penyusutan kendaraan = depreciation expense of vehicle Beban penyusutan peralatan = depreciation expense of equipment Beban perlengkapan = supplies expense Beban sewa = rent expense Beban usaha = operating expense Beban yang masih harus dibayar = accrued expensed Biaya angkut pembelian = freight in/transportation in/carriage inward Biaya angkut penjualan = freight out/transportation out/carriage outward Bukti pembelian = purchase invoice Bukti penjualan = sales invoice Bukti-bukti dokumen = source of document Buku besar = ledger Buku besar pembantu piutang = account receivable subsidiary ledger Buku besar pembantu utang = account payable subsidiary ledger Buku besar tambahan/pembantu = subsidiary ledger Buku besar umum = general ledger Buku persediaan = stock ledger sheets D Debitur = debtor Debet = debt E Efek/surat berharga = marketable securities F Faktur = invoice H Hak atas kekayaan = equities Hak cipta = copyright Hak perolehan = historical cost/at cost Harga pokok penjualan = cost of goods sold I Iklan dibayar dimuka = prepaid advertising Ikhtisar laba rugi = income summary Investasi tambahan = additional investment J Jatuh tempo = maturity Jurnal = Journal Jurnal khusus = special journal Jurnal koreksi = correction entries Jurnal pembalik = reversing entries Jurnal penerimaan kas = cash receipt journal Jurnal pengeluaran kas = cash disbursement/cash payment journal Jurnal penjualan = sales journal Jurnal penutup = closing entries Jurnal penyesuaian = adjustment entries Jurnal umum = generalentries K Kartu persediaan = stock card Kartu piutang = debtors account Kas di bank = cash in bank Kas di tangan = cash on hand Kekayaan = property Kekayaan bersih = net worth Kertas saham = worksheet Keuntungan saham = dividend Kewajiban = liabilities Kewajiban jangka panjang = long term liabilities Kewajiban lancar/jangka pendek = current liabilities Konsep kesatuan usaha = business unit entity concept Kredit = credit L Laba bersih = net income Laba ditahan = retained earnings Laba kotor = gross profit Laba operasional = operating income Laba penjualan aktiva = gain on sale of assets Laba usaha = operating income Laporan = report form
- 2. Laporan akuntansi = accounting statement Laporan keuangan = financial statement Laporan laba rugi = income statement M Merek dagang = trademark Mesin = machinary Modal = capital Modal akhir periode = ending capital Modal awalperiode = beginning capital Modal pemilik = owner's equity Modal pinjaman = debt capital Modal saham = capital stock N Nama akun = account title Nama baik = goodwill Neraca = balance sheet Neraca saldo = trial balance Neraca saldo setelah pentupan = post closing trial balance Neraca saldo setelah penyesuaian = adjusted trial balance Nilai buku = book value Nilai jatuh tempo = maturity value Nilai masa kini = current value Nilai residu = residual value Nota debet/kredit = debt/credit memo O Obligasi utang = bond payable P Pabrik = manufacturing Pajak penghasilan = income tax Pembelian = purchases Pembelian bersih = net purchase Pembukuan = book keeping Pembukuan berpasangan = double entry book keeping Penafsiran = interpeting Pencatatan = recording Pendapatan = income/revenue Pendapatan bunga = interest income/revenue/earned Pendapatan jasa = fees income Pendapatan jasa diterima dimuka = unearned service revenue Pendapatan komisi = commission revenue Pendapatan luar usaha = non operating revenue Pendapatan sewa = rent income/revenue Pendapatan sewa diterima dimuka = unearned rent Pendapatan usaha = operating revenue Pendekatan neraca = balance sheet approach Pengelompokan = classifying Pengeluaran = expenditure Pengendalian persediaan = stock control Pengikhtisaran = summarizing Pengukuran = measuring Penjualan = sales Penjualan bersih = net sales Penjualan kredit = sales on credit/credit sales Penjualan tunai = cash sales Penyusutan = depreciation Peralatan = equipment Periode akuntansi = accounting period Periode fiskal = fiscal period Perlengkapan = supplies Persamaan dasar akuntansi= accounting equation Persediaan akhir barang dagangan = ending inventory/stock Persediaan awalbarang dagangan = beginning inventory/stock Perusahaan dagang = commercial enterprise/trading company Perusahaan jasa = service enterprise Perusahaan perorangan = proprietorship/ownership Piutang bunga = interest receivable Piutang usaha = account receivables Pos-pos neraca = balance sheet items Potongan dagang = trade discount Potongan pembelian = purchase discount/discount received Potongan penjualan = sales discount/discount allowed Potongan tunai = cash discount Prive = drawing/withdrawl R Retur pembelian = purchase return Retur penjualan = sales return Rugi bersih = net loss Rugi operasional = operating loss Rugi penjualan aktiva = loss on sale of assets S Saham = stock Saldo akun = account balance Saldo sisa = balance Sewa dibayar dimuka = prepaid rent Sistem akuntansi = accounting system Sistem berkala/terus-menerus = perpetual system Suku bunga = interest rast Syarat pembayaran = credit term T Tanah = land Tanda pemeriksaan = check mark Tata buku berpasangan = double entry Transaksi = transaction U Utang = debt Utang bank = bank loan Utang bunga = interest payable Utang gaji = salaries payable Utang hipotik = mortgage Utang pajak = tax payable W Weselbayar = notes payable Weseltagih = notes receivable