ISTILAH SEPUTAR AKUNTANSI DALAM BAHASA INGGRIS

DAN ARTINYA
BAHASA INGGRIS

BAHASA INDONESIA

Additional investment

Investasi tambahan

Adjustment entries
Adjusted trial balance

Jurnal penyesuaian
Neraca saldo setelah
penyesuaian

Account

Akun

Accounting

akuntansi

Account receivable subsidiary ledger

Account receivable subsidiary ledger

She does not learn well.

Buku besar pembantu
piutang

Account payable subsidiary ledge

Buku besar pembantu utang

Accounting statement

Laporan akuntansi

Account title

Nama akun

Accumulation

Akumulasi

Accumulated depreciation

Akumulasi penyusutan
Akumulasi penyusutan
bangunan
Akumulasi penyusutan
kendaraan

Accumulated depreciation of building

Accumulated depreciation of vehicle

Accumulated depreciation of machinery Akumulasi penyusutan mesin

Akumulasi penyusutan
Accumulated depreciation of equipment peralatan
Beban yang masih harus
Accrued expensed
dibayar
Beban administrasi dan
Administrative and general expense
umum
Auditing

Akuntansi pemerikasaan

Advertise expense

Beban iklan

Asset

Aktiva

Balance

Saldo sisa

Balance sheet

Neraca

Balance sheet items

Pos-pos neraca

Balance sheet approach

Pendekatan neraca

Bank loan

Utang bank

Beginning capital

Modal awal periode

Budgeting

Akuntansi anggaran

Building

Bangunan

Business unit entity concept

Konsep kesatuan usaha

Book keeping

Pembukuan

Bond payable

Obligasi utang

Capital

Modal

Cash flow

Arus kas

Cash receipt journal

Jurnal penerimaan kas

Cash in bank

Kas di bank

cash on hand

Kas di tangan

Cash sales

Penjualan tunai

Cash discount
Cash disbursement/cash payment
journal

Potongan tunai

Check mark

Tanda pemeriksaan

sing entries

Jurnal penutup

Commission expense

Beban komisi

Cost accounting

Akuntansi biaya

Copyright

Hak cipta

Cost of goods sold

Harga pokok penjualan

Correction entries

Jurnal koreksi

Commission revenue

Pendapatan komisi

Credit

Kredit

Credit term

Syarat pembayaran

Current assets

Aktiva lancar

Current value
Current liabilities

Nilai masa kini

Kewajiban lancar/jangka
pendek

Capital stock

Modal saham

Debt

Utang

Debt capital

Modal pinjaman

Debtor

Debitur

Depreciation

Penyusutan

Jurnal pengeluaran kas

Depreciation expense

Beban penyusutan

Depreciation expense of vehicle

Beban penyusutan kendaraan

Depreciation expense of equipment

Beban penyusutan peralatan

Debtors account

Kartu piutang

Debit/credit memo

Nota debet/kredit

Dividend

Keuntungan saham

Double entry book keeping

Pembukuan berpasangan

Double entry

Tata buku berpasangan

Ending inventory/stock

Ending inventory/stock

Equipment

Peralatan

Expenditure

Pengeluaran

Ending capital

Modal akhir periode

Equities

Hak atas kekayaan

Expense

Beban

Fixed assets
Freight in/transportation in/carriage
inward
Freight out/transportation out/carriage
outward

Aktiva tetap

Financial statement

Laporan keuangan

Financial accounting

Akuntansi keuangan

Fiscal period

Periode fiskal

Fees income

Pendapatan jasa

Gain on sale of assets

Laba penjualan aktiva

General ledger

Buku besar umum

General entries

Jurnal umum

Goodwill

nama baik

Gross profit

Laba kotor

Goods available for sale

Barang siap jual

Government accounting

Akuntansi pemerintahan

Historical cost/at cost

Hak perolehan

Interest payable

Utang bunga

Interest rates

Suku bunga

Biaya angkut pembelian

Biaya angkut penjualan

Interest receivable

Piutang bunga

Income/revenue

Pendapatan

Interest income/revenue/earned

Pendapatan bunga

Interest expense

Beban bunga

Interpreting

Penafsiran

Income tax

Pajak penghasilan

Income statement

Laporan laba rugi

Income summary

Ikhtisar laba rugi

Intangible fixed assets

Aktiva tetap tidak berwujud

Insurance expense

Beban asuransi

Invoice

Faktur

Journal

Jurnal

Land

Tanah

Ledger

Buku besar

Liabilities

Kewajiban

Long term liabilities

Kewajiban jangka panjang

Loss on sale of assets

Rugi penjualan aktiva

Marketable securities

Efek/surat berharga

Maturity value

Nilai jatuh tempo

Merchandise

Barang dagangan

Machinery

Mesin

Manufacturing

Pabrik

Management accounting

Akuntansi manajemen

Maturity

Jatuh tempo

Mortgage

Utang hipotik

Net asset

Aktiva bersih

Net income

Laba bersih

Net loss

Rugi bersih

Net purchase
Net worth

Pembelian bersih
Kartu persediaan Kekayaan
bersih

Non-operating revenue

Pendapatan luar usaha

Non-operating expense

Beban luar usaha

Notes payable

Wesel bayar

Notes receivable

Wesel tagih

Operating expense

Beban usaha

Operating loss

Rugi operasional

Owners equity

Modal pemilik
Sistem berkala/terusmenerus

Perpetual system
Poverty
Post-closing trial balance

kekayaan
Neraca saldo setelah
pentupan

Purchases

Pembelian

Prepaid advertising

Iklan dibayar dimuka

Prepaid expense

Beban dibayar dimuka

Prepaid insurance

Asuransi bayar dimuka

Prepaid rent

Sewa dibayar dimuka

Purchase invoice

Bukti pembelian

Operating income

Laba operasional

Rent expense

Beban sewa

Rent income/revenue

Pendapatan sewa

Report form

Laporan

Residual value

Nilai residu

Reversing entries

Jurnal pembalik

Retained earnings

Laba ditahan

Salaries expense

Beban gaji

Sales invoice

Bukti penjualan

Salaries payable

Utang gaji

Sales journal

Jurnal penjualan

Selling expense

Beban penjualan

Special journal

Jurnal khusus

Stock control

Pengendalian persediaan

Social accounting

Akuntansi kemasyarakatan

Source of document

Bukti-bukti dokumen

Stock card

Kartu persediaan

Stock ledger sheets

Subsidiary ledger

Buku persediaan
Buku besar
tambahan/pembantu

Supplies expense

Beban perlengkapan

Tangible fixed assets

Aktiva tetap berwujud

Tax accounting

Akuntansi perpajakan

Tax expense

Beban pajak

Tax payable

Utang pajak

Trademark

Merek dagang

Trade discount

Potongan dagang

Transaction

Transaksi

Trial balance

Unearned service revenue

Neraca saldo
Pendapatan sewa diterima
dimuka
Pendapatan jasa diterima
dimuka

Worksheet

Kertas saham

Unearned rent