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BAGIAN A

BAHASA INDONESIA BAHASA INGGRIS

A
1. 1. Ayat Antisipasi = Accrual/Accrued
2. 2. Ayat Antisipasi Aktif (Ymh diterima) = Accrued Assets
3. Ayat Antisipasi Pasif (Ymh dibayar) = Accrued Liabilities
4. Ayat Transitoris = Deferrals/Deferred
5. Ayat Transitoris Aktif (Dibayar dimuka) = Deferred expense/Deferred Charges
6. Ayat Transitoris Pasif (Diterima dimuka) = Deferred Revenues/Deferred Credit
7. Ayat Perubahan/Ayat Pembalikan = Reversing Entry/Entries
8. Ayat Penyesuaian = Adjustment Entry/Adjusting Entry
9. Ayat Penutup = Closing Entry/entries
10. Akuntansi Penyusutan/Pengumpulan Peny. = Accumulated Depreciation
11. Agio Saham = Premium on common stock
12. Ayat Obligasi = Premium on bonds
13. Atas Dasar Harga Pokok = Cost Basis
14. Aktiva Investasi = Investment assets
15. Aktiva = Assets
16. Aktiva Lancar = Current Assets
17. Aktiva Tetap Berwujud = Fixed Assets/Plant Assets
18. Aktiva Tetap tak Berwujud = Intangible Assets
19. Aktiva Lain-lain = Other Assets
20. Anggaran Kas = Cash Budget
21. Alat-alat tulis = Stationery
22. Alat-alat Perlengkapan = Supplies
23. Alat-alat/Peralatan toko = Store Equipment
24. Alat-alat/Peralatan Kantor = Office Equipment
25. Alat-alat kendaraan/suku cadang kendaraan = Spare part
26. Avertensi = Advertising
27. Asuransi = Insurance
28. Asuransi dibayar dimuka = Prepaid Insurance
29. Alat-alat pengangkutan = Delivery Equipment
30. Alat-alat keperluan pabrik = Factory Supplies
31. Advertasi dibayar dimuka = Prepaid Insurance
32. Analisa Piutang = Analysis of receivable
 BAHASA INDONESIA BAHASA INGGRIS
B
3. 1. Biaya = Expenses
4. 2. Biaya gaji = Salaries Expenses
3. Biaya keperluan cetak = Printing Supplies Expenses
4. Biaya penyusutan = Depreciation Expenses
5. Biaya rupa-rupa/istimewa = Miscellaneous Expense
6. Biaya sewa = Rent Expertise
7. Biaya bunga = Interest Expense
8. Biaya kecil = Utility Expense
9. Biaya iklan = Advertising Expense
10.Biaya keperluan kantor/Perlengkapan kantor = Office Supplies Expense
11.Biaya keperluan toko = Store Supplies Expense
12.Biaya pengangkutan = Delivery Expense
13.Biaya umum = General Expense
14.Biaya penyusutan inventaris toko = Depreciation Expense Store Fixture
15.Biaya Alat-alat toko = Store Supplies Expense
16.Biaya kantor = Office Expense
17.Biaya penyusutan alat-alat/peralatan = Depreciation Expense Equipment
18.Biaya transportasi masuk/biaya pengangkutan = Transportation in/ Freight in
barang yang dibeli
19. Biaya transportasi ke luar/biaya pengiriman = Transportation out/ Freight out
barang yang dijual
20. Biaya penjualan = Selling Expense
21. Biaya Administrasi = Administrative Expense
22. Biaya telepon = Telephone Expense
23. Biaya penyerahan barang = Delivery Expense
24. Biaya Upah = Wages Expense
25. Biaya fasilitas pemakaian = Utilities Expense
26. Biaya Pemanasan = Heat Expense
27. Biaya Penerangan = Light Expense
28. Biaya Air/Ledeng = Water Expense
29. Biaya Sumber Tenaga = Power Expense
30. Biaya Perjalanan = Traveling Expense
31. Biaya Piutang Ragu/Biaya Pegh. Piutang = Bad Debts/Bad Debts Expense
32. Biaya reparasi = Repairs Expense
33. Biaya Jamuan = Entertainment
34. Biaya Lain-lain = Other Expense
35. Biaya Protes = Protest fee
36. Biaya obligasi yang ditanam = Interest on investment’s bonds
37. Bunga = Interest
38. Bunga yang dibayar dimuka = Prepaid interest/interest payment
39. Bunga ymh dibayar = Accrued interest payable in advance
40. Bunga ymh diterima = Accrued interest receivable
41. Bunga yang diterima dimuka = Unearned interest/interest collected in
advance/interest received in advance
42. Bon Penerimaan barang-barang = Receiving ticket/ Purchases invoice
43. Bangunan atau gedung = Building
44. Buku Besar = Ledger
45. Bulan = Month
46. Barang-barang = Merchandise/goods
47. Bruto = Gross
48. Bersih = Net
49. Bunga obligasi ymh dibayar = Accrued interest bonds
50. Bunga bank ymh dibayar = Accrued interest bank loan
51. Bunga yang diterima = Interest income/ interest farned
52. Buku pembelian = Purchases journal
53. Buku penjualan = Sales journal
54. Buku kas penerimaan = Cash receipt journal
55. Buku kas pengeluaran = Cash payment journal
56. Buku kreditur = Creditors ledger/ account receivable
ledger
Daftar saldo kreditur = Schedule of accounts payable
57. Buku Debitur = Customer ledger/ account receivable
ledger
Daftar saldo debitur = Schedule of accounts receivable
58. Buku memorial pelengkap = General journal
59. Barang komisi = Consignment in
60. Barang konsinyasi = Consignment out
61. Biaya pendirian = Organization cost
62. Biaya yang ditangguhkan = Deferred charges
63. Bunga wesel yang diterima dimuka = Unearned interest on notes receivable
64. Berkurangnya modal = Decrease in capital
65. Bagian laba untuk pemegang saham/ deviden = Dividend
66. Barang dagangan yang tersedia untuk dijual = Merchandise/ Goods available for sale
67. Biaya operasi = Operating expense
68. Biaya macam-macam umum = Miscellaneous general expense
69. Bukti-bukti accounting = Accounting documents/voucher
70. Buku tambahan = Subsidiary Ledger
71. Bebas dari bea sampai di atas kapal pelabuhan = Free on board (FOB) destination
tujuan (pembeli)
72. Bebas sampai diatas kapal pelabuhan penjual = FOB shipping point
73. Bunga pada saat jatuh tempo = Interest due at maturity
74. Besarnya diskonto = Amount of discount
75. Buku cek = Check/Cheque Book
76. Beda kas/ selisih kas = Cash short & Over
 BAHASA INDONESIA BAHASA INGGRIS
C
5. 1. Cadangan = Allowance
6. 2. Cadangan piutang ragu = Allowance for bad debt
3. Cadangan penyusutan gedung = Allowance for depreciation of building
4. Cadangan penyusutan mesin = Allowance for depreciation of
machinery
5. Cadangan penyusutan peralatan = Allowance for depreciation of
equipment
6. Cadangan penyusutan pengangkutan dan alat-alat = Allowance for depreciation of delivery
and equipment
7. Cadangan penyusutan perkakas kantor = Allowance for depreciation of office
equipment
8. Cadangan untuk pengeluaran yang tak terduga = Reserve for contingencies
9. Cadangan penghapusan piutang = Allowance for debto r/ allowance for
bad debt
10. Copy = Tembusan/copy
11. Cap dagang = Trade mark
12. Credit liota/Nota kredit = Credit memorandum
13. Cek = Check/cheque
14. Cek yang dibuat oleh sesuatu bank sehingga merupakan = Cashier’s check
surat perintah bayar dari bank kepada bank itu sendiri
15. Cek yang dibuat oleh sesuatu pihak lain dan sudah = Certified check
mendapat pengesahan dari bank yang bersangkutan
16. Cek berpergian = Traveler’s check
17. Cek yang belum diuangkan, masih dalam peredaran = Outstanding check
18. Cek buku = Check Book
19. Cek kosong = Non sufficient funds chock
20. Cek yang ditarik ditempat (Di Bank) = Counter check
 BAHASA INDONESIA BAHASA INGGRIS
D
7. 1. Debet = Debit
8. 2. Deviden = Dividend
3. Daftar laba yang ditahan =
4. Diterbitkan = Issurance
5. Daftar rugi laba = Income statement/ profit lose statement
6. Disagio saham = Discount on stock
7. Disagio obligasi = Discount on bonds
8. Dasar tunai = Cash basis
9. Dasar pengakuan = Accrual basis
10. Daftar perkiraan = Chart of accounts
11. Debitur = Account receivable
12. Dana = Fund
13. Daftar saldo debitur = Schedule accounts receivable
14. Daftar saldo kreditur = Schedule accounts payable
Donasi/ hadiah = Donation

BAHASA INDONESIA BAHASA INGGRIS

E
9. 1. Efek-efek = Marketing securities
10. 2. Efek-efek yang segera dapat dijual = Temporary investment marketable securities

BAHASA INDONESIA BAHASA INGGRIS

F
11. 1. Firma = Partnership
12. 2. Faktur Pembelian = Purchases invoice
3. Faktur Penjualan = Sales invoice/voice

BAHASA INDONESIA BAHASA INGGRIS

G
1. Gaji dan Upah = Payroll
2. Gaji = Salary/salaries
Upah = Wages
3. Gedung = Building
4. Gaji pegawai kantor = Office salaries
5. Gaji para penjual = Salesman salaries
6. Gudang = Magazine
7. Gudang terbuka = Open magazine
8. Gaji yang masih harus dibayar = Accrued salaries/salaries payable
9. Gaji yang dibayar dimuka = Prepaid salaries
10. Gaji bagian toko = Store salaries
11. Gaji yang diterima dimuka = Salaries received in advance
Salaries collected in advance
BAHASA INDONESIA BAHASA INGGRIS
H
1. Hipotek u/m = Mortgage notes payable
2. Hipotek u/k = Mortgage notes receivable
3. Hasil = Revenue
4. Hasil Penjualan Kotor = Cross profit on sales
5. Hasil-hasil ymh diterima = Accrued revenues
6. Hasil-hasil lain = Other revenues/income
7. Hasil bunga = Interest income/ earned
8. Hasil komisi ymh diterima = Accrued commission earned
9. Harga barang-barang yang tersedia = Cost of goods available
10. Harga pokok barang yang dijual = Cost of goods sold
11. Harta = Assets
12. Harga persepakatan = Bargain price
13. Harga jual = Selling Price
14. Harta lancar = Current Assets
15. Harta tetap = Net income/proceeds
16. Hasil bersih = Cost of installment sales
17. Harga pokok penjualan angsuran =
18. Hak oktrol/ hak atas sesuatu barang ciptaan = Patent
19. Hutang = Liabilities
20. Hutang jangka pendek = Current Liabilities
21. Hutang jangka panjang = Long term debt/liabilities
22. Hutang perkiraan/ kreditur/ hut. dagang = Account payable
23. Hak pemegang sewa dalam jangka panjang = Leaseholds
24. Hak monopoli suatu usaha yang dilindungi pemerintah = Franchises
25. Harga pokok penyerahan = Delivered cost of purchases

BAHASA INDONESIA BAHASA INGGRIS

I
1. Inventarisasi berkala = Periodic Inventories
2. Inventarisasi terusan = Perpetual inventories
3. Iklan/biaya iklan = Advertising/Advertising expense
4. Investasi dalam obligasi = Investment in bonds
5. Investasi dalam saham = Investment in stock
6. Investasi dalam barang tak bergerak = Investment in real estate
7. Investasi jangka panjang = Long term investment
8. Investasi jangka pendek/sementara = Temporary investment
9. Ikhtisar rugi laba = Income summary/ profit & lose
10. Inventarisasi/peralatan cetak = Printing equipment
11. Inventaris kantor = Office equipment
12. Inventaris toko = Store equipment
13. Inventaris gudang = Negation equipment
BAHASA INDONESIA BAHASA INGGRIS
J
1. Jurnal = Journal/ journalize
2. Jurnal Penyesuaian = Adjustment entry/ Adjusting entry
3. Jurnal Umum = General journal
4. Jurnal Spesial = Special journal
5. Jurnal Penutup = Closing journal/ closing entry
6. Jurnal Pembalikan = Reversing entry
7. Jurnal / Kumpulan Jurnal = Compound journal
8. Jumlah = Amount/ total
9. Jumlah persediaan barang-barang pada awal periode = Inventory beginning of period
10. Jumlah rugi = Total loose/deficit
11. Jumlah laba = Total profit
12. Judul perkiraan = Accounts title
13. Jurnal berlajur banyak = Multi-column journal
14. Jurnal pembelian = Purchases journal
15. Jurnal penerimaan kas = Cash receipts journal
16. Jurnal pengeluaran kas = Cash payment journal
17. Jurnal penjualan = Sales Journal

BAHASA INDONESIA BAHASA INGGRIS

K
1. Keterangan = Explanation/ items/ description
2. Keuntungan = Profit/income/ earned
3. Kas = Cash
4. Komisi = Commision
5. Kredit =
6. Kredit Nota =
7. Kesalahan karena kekeliruan =
8. Kesalahan waktu memindahkan =
9. Kekayaan bersih =
10. Kontrol =
11. Kerugian bersih dalam suatu periode =
12. Keperluan cetak =
13. Kreditur =
14. Kantor =
15. Keperluan kantor =
16. Keperluan toko =
17. Keuntungan atas penebusan obligasi =
18. Kerugian atas penebusan obligasi =
19. Keuntungan atas penjualan tanah =
20. Keuntungan penjualan peralatan =
21. Keuntungan atas penjualan gedung =
22. Kenaikan modal x berkurangnya modal =