Accounting Term – Bahasa Indonesia – English
Accounting Term – Bahasa Indonesia – English
ISTILAH-ISTILAH UMUM AKUNTANSI DALAM BAHASA INGGRIS
- A
- Aktiva = asset
- Aktiva bersih = net assets
- 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 equipmen
- 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
- Ayat Silang = Cross Account
- 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 = general entries
- K
- Kartu persediaan = stock card
- Kartu piutang = debtors account
- Kas di bank = cash in bank
- Kas di tangan = cash on hand
- Kas kecil = petty cash
- 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
- 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 awal periode = 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 awal barang 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 Usaha = Account Payable
- Utang bank = bank loan
- Utang bunga = interest payable
- Utang gaji = salaries payable
- Utang hipotik = mortgage
- Utang pajak = tax payable
- W
- Wesel bayar = notes payable
- Wesel tagih = notes receivable
Accounting Term – Bahasa Indonesia – English
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