Istilah-istilah Akuntansi dalam Bahasa Inggris

Account : Akun

Accounting Cycle : Siklus Akuntansi

Account Payable : Hutang Usaha

Account Receivable : Piutang Usaha

Accounting Policies : Kebijakan Akuntansi

Accrued Expenses : Beban yang masih harus dibayar

Accrued Revenue : Pendapatan yang masih harus diterima

Accumulated Depreciation Equipment : Akumulasi Penyusutan Peralatan

Accumulated Other Comprehensive Income : Akumulasi Laba Komprehensif Lainnya

Additional Paid-in Capital : Kelebihan Penjualan Modal

Additional Information Reported : Laporan Informasi Tambahan

Adjunct Account : Akun Pembantu

Adjustments : Penyesuaian

Adjusting Entries : Ayat Jurnal Penyesuaian (AJP)

Adjusted Trial Balance : Neraca Saldo Penyesuaian

Advertising : Periklanan

Advertising Expenses : Beban Periklanan

Airline Tickets : Tiket Pesawat terbang

Allowance : Penukaran Harga

All-Inclusive Approach : Pendekatan Mencakup Semua

Amount : Jumlah/ Kuantitas

Amortized Cost : Biaya Amortisasi

Annual Depreciation : Penyusutan Tahunan

Appropriated Retained Earnings : Laba ditahan yang di Apropriasi

Assets : Aktiva/ Harta

Available for Sale Securities : Sekuritas yang tersedia untuk dijual

Average Current Liabilities : Rata-rata Kewajiban Lancar

Bad Debts : Piutang tak tertagih

Balance : Saldo

Balance Sheet : Neraca

Basic Accounting Equation : Persamaan Dasar Akuntansi

Beginning Balance : Saldo Awal

Bond : Obligasi

Building : Gedung

Bonds Payable : Hutang Obligasi

Bank Payable : Hutang Bank

Capital : Modal

Capital Expenditure : Pengeluaran/Belanja Modal

Capital Leases : Kekurangan Modal

Capital Stock : Saham Modal

Calculation : Perhitungan/ kalkulasi

Capital Maintenance Approach : Pendekatan pemeliharaan modal

Cash : Kas

Cash Debt Coverage Ratio : Rasio cakupan hutang tunai

Cash Dividends Payable : Hutang deviden tunai

Cash Surrender Value : Nilai pelepasan kas

Cash Equivalent : Setara dengan Kas

Changes in Accounting Principle : Perubahan prinsip akuntansi

Changes in Estimates : Perubahan estimasi

Closing Entries : Jurnal Penutup

Contra Account : Akun contra

Contractual Situation : Situasi kontrakt ual

Common Stock : Saham Biasa

Copyright : Hak cipta

Cost of Goods Sold (COGS) : Harga Pokok Penjualan (HPP)

Condensed Income Statement : Laporan laba rugi ringkas

Contingencies : Kemungkinan/kontijensi

Corrections of Errors : Koreksi kesalahan

Comprehensive Income : Laba komprehensif

Current Assets : Aktiva lancar

Current Liabilities : Kewajiban lancar

Current Operating Performance Management: Pendekatan kinerja operasi berjalan

Customer Deposit : Uang muka

Current Cash Debt Coverage Ratio : Rasio cakupan hutang tunai lancar

Debit : Debet

Depreciation : Penyusutan/depresiasi

Depreciation Expenses : Beban penyusutan

Dividends : Deviden
Dividends Declared : Pengumuman deviden

Drawing Account : Akun Prive (pengambilan pribadi)

Discontinued Operation : Operasi yang dihentikan

Dividends Revenue : Pendapatan deviden

Decrease : Pengurangan

Depreciable Base : Dasar penyusutan/depresiasi

Depreciation Expenses Calculation : Perhitungan beban penyusutan

Deffered Income Tax : Pajak penghasilan yang ditangguhkan

Deficit : Kekurangan/defisit

Dividends Paid : Pembayaran deviden

Earnings Management : Pengelolaan Laba

Earnings per Share : Laba per lembar saham

Extraordinary Items : Pos-pos luar biasa

Ending Balance : Saldo akhir

Equipment : Peralatan

Equity : Modal/ekuitas

Event : Peristiwa/kejadian

Expenses : Beban

External : Diluar (perusahaan)

Equipment Cost : Harga peralatan

Expropriation : Penyitaan oleh pemerintah asing

Extraordinary Gains : Keuntungan dari pos luarbiasa

Extraordinary Loss : Kerugian dari pos luarbiasa

Estimates : Estimasi/perkiraan
F

Fair Value : Nilai wajar

Fee Revenue : Pendapatan jasa

Fee Earned : Pendap tan jasa

Financial Statement : Laporan keuangan

Fixed Assets : Aktiva/harta tetap

Financial Instrument : Instrumen keuangan

Financial Position Form : Format posisi keuangan

Financial Flexibility : Keuangan yang feksibel

Financial Liquidity : Likuiditas keuangan

Financing Activities : Aktivitas pembiayaan

Franchises : Hak monopoli

Free Cash Flow : Arus kas bebas

Gains : Keuntungan/laba

General Journal : Jurnal umum

Goodwill : Goodwill

Gross Profit : Laba kotor

Held to Maturity : Sekuritas yg dipegang hingga jatuh tempo

High Amount : Berjumlah tinggi

Income Statement : Laporan laba/rugi

Income Summary : Ikhtisar laba/rugi

Income before Taxes : Laba sebelum pajak

Income from Continuiting Operations : Laba dari operasi berlanjut

Irregular Items : Pos-pos tidak biasa

Intraperiod Tax Allocation : Alokasi pajak intra periode

Increase : Penambahan

Inventory Obsolescenes : Perubahan nilai persediaaan

Investing Activities : Aktivitas investasi

Income Tax Payable : Hutang pajak penghasilan

Intangible Assets : Aktiva/harta tidak berwujud

Investment in Prefered Stock : Investasi dalam saham preferen

Issue of Note Payable : Penerbitan wesel bayar (hutang wesel)

Journal : Jurnal

Journalizing : Penjurnalan

Judgments : Pendapatan/keputusan

Land : Tanah

Ledger : Buku besar

Left : Sebelah kiri (debet)

Liability : Kewajiban

Limitations : Keterbatasan

Loss : Kerugiaan

Loss from Operations : Kerugian dari operasi divisi

Loss on Disposal : Kerugian dari pelepasan divisi

Liquidity : Likuiditas/penghapusan/pembubaran perusahaan

Long-term Debt : Hutang jangka panjang

Long-term Investment : Investasi jangka panjang

Long-term Notes : Surat jangka panjang

Low Amount : Berjumlah rendah

Land Held for Speculation : Tanah yand dipegang untuk spekulasi

Leasehold Improvement : Perbaikan leasehold(pemegang lease)

Less Allowance for Doubtful Account : Penyisihan piutang tak tertagih

Magazine Subscription : Langganan Majalah

Maintenance on Equipment : Pemeliharaan peralatan

Mortage Payable : Hutang hipotek

Merchandise Inventory : Persediaan barang

Merchandise Inventory for Sale : Persediaan barang untuk dijual

Multiple-step Income Statement : Laporan lab/rugi bertahap

Net Income : Laba bersih

Net Loss : Rugi bersih

Non Operating : Bukan opersional

Net Purchases : Pembelian bersih

Net Sales : Penjualan bersih

Nominal Account : Akun nominal

Note Payable : Wesel bayar (hutang wesel)

Note Receivable : Wesel tagih (piutang wesel)

Net Book Value (NBV) : Nilai buku bersih

Net Cash Debt Coverage Ratio : Penerimaan kas bersih atas aktivitas operasi

O
Operating : Operasional

Other Revenue : Pendapatan lain-lain

Other Income : Laba lainnya

Operation Expenses : Beban operasional

Other Expenses : Beban lain-lain

Owner : Pemilik

Ownership Structure : Struktur/susunan kepemilikan

Occur Infrequently : Jarang terjadi

Other Comprehensive Income : Laba komprehensif lainnya

Operating Activities : Aktivitas operasional

Obligation Capital Lease : Hutang lease barang modal

Other Assets : Aktiva/harta lain-lain

Owner’s Equity : Ekuitas / modal pemilik

Patents : Hak paten

Pension Fund : Dana pensiun

Pension Liability : Kewajiban pensiun

Plant : Pabrik/gedung/bangunan

Prepaid Pension Costs : Biaya pensiun dibayar dimuka

Perpetual Inventory System : Sistem persediaan perpetual

Periodic Inventory System : Sistem persediaan periodik

Posting : Pemindahbukuan

Post-Closing Trial Balance : Neraca saldo setelah penutupan

Prepaid : Bayar dimuka

Prepaid Advertising : Iklan dibayar dimuka

Prepaid Expenses : Beban dibayar dimuka

Prepaid Insurance : Asuransi dibayar dimuka

Prepaid Rent : Sewa dibayar dimuka

Profit : Laba

Purchases : Pembelian

Purchases Return : Retur pembelian

Payable : Hutang

Plus Other : Tambahan lainnya

Prefered Dividends : Deviden saham preferen (saham istimewa)

Prefered Stock : Saham preferen (saham istimewa)

Prior Period Adjustment : Penyesuaian periode sebelumnya

Proceed : Hasil/pendapatan

Property : Tanah

Purpose : Maksud/tujuan

Rent : Sewa

Rent Expenses : Beban sewa

Reporting Irregular Items : Pelaporan pos-pos tidak biasa

Real Account : Akun riil

Receivable : Piutang

Rent Revenue : Pendapatan sewa

Retained Earnings : Laba ditahan

Revenue : Penghasilan

Reversing Entries : Jurnal Pembalik

Right : Sebelah kanan (kredit)

Restrictions : Restriksi/ pembatasan/pelarangan

Reserve : Cadangan (dana cadangan)

Single-step Income Statement : Laporan laba/rugi langsung

Special Reporting Issue : Masalah pelaporan khusus

Sales : Penjualan

Sales Revenue : Pendapatan penjualan

Salvage Value : Nilai sisa

Statement of Stock Holder’s-Equity : Laporan Ekuitas pemegang saham

Salaries : Gaji

Salary Expenses : Beban gaji

Sales Return : Retur Penjualan

Statement of Cash Flow : Laporan arus kas

Statement of Retained Earnings : Laporan laba ditahan

Stockholder’s Equity : Modal pemilik saham

Supplies : Pelengkapan

Straight-line Basis : Metode garis lurus (metode penyusutan)

Securities : Sekuritas/saham/surat berharga

Short-term Investment : Investasi jangka pendek

Sinking Fund : Dana sisihan

Solvency : Kesanggupan membayar hutang

Special Fund : Dana istimewa / dana khusus

Stock : Saham

Taxes : Pajak
Total : Jumlah

Transaction : Transaksi

Trial Balance : Neraca saldo

Transaction Approach : Pendekatan transaksi

Trademarks : Merek dagang

Trading : Perdagangan

Trading Securities : Sekuritas perdagangan

Unusual Gains and Losses : Keuntungan & kerugian tidak biasa

Usefulness : Kegunaan

Unearned Rent Revenue : Pendapatan sewa diterima dimuka

Unearned Revenue : Pendapatan diterima dimuka

Unrealized Gains and Losses : Keuntungan & kerugian yg belum terealisasi

Useful Life : Umur manfaat (aktiva tetap)

Unrealized Holding Gains : Keuntungan saham yg belum terealisasi

Work Sheet : Kertas kerja

Working Capital : Modal kerja

Proses pencatatan ( record )

Proses penggolongan ( classifying )

Proses peringkasan ( summerizing )

Menafsirkan ( interpret )

Persamaan dasar akuntansi ( Accounting Equation )

Kas ( Cash )

Piutang usaha ( Accounts Receivable )

Piutang wesel ( Notes Receivable )

Perlengkapan ( Supplies )

Biaya-biaya dibayar di muka ( Prepaid Expenses )

Iklan dibayar di muka ( Prepaid Advertising )

Sewa dibayar di muka ( Prepaid Rent )

Peralatan ( Equipment )

Gedung ( Building )

Tanah ( Land )

Aktiva Lancar ( Current Assets )

Aktiva Tetap ( Fixed Assets )

Utang usaha ( Account Payable )

Utang wesel ( Notes Payable )

Pendapatan diterima di muka ( Unearned Revenue / Deferred Revenue )

Iklan diterima di muka ( Unearned Advertising )

Sewa diterima di muka ( Unearned Rent revenue )

Bunga diterima di muka ( Unearned interest revenue )

Utang bank jangka panjang ( Loan Bank )

Utang Lancar ( Current Liabilities )

Utang Jangka Panjang ( Long Term Debt ).

Utang hipotik ( Mortage payable )

Utang obligasi ( Bonds payable )

Modal Pemilik ( Owner’s Equity )

Laporan Keuangan ( Finansial Statement )

Laporan perhitungan laba-rugi ( Income Statement )

Laporan perubahan modal ( Capital Statement )

Neraca ( Balance sheet )

Akumulasi penyusutan ( Accumulated depreciation )

Modal Saham ( Capital Stock )

Laba ditahan ( Retained earning )

Modal Tn Abas ( Abas, Capital )

Prive Tn Abas ( Abas, Withdrawing )

Beban perlengkapan ( Supplies Expense )

Beban sewa ( Rent Expense )

Beban gaji ( Salaries Expense )

Beban iklan ( Advertising Expense )

Beban asuransi ( Insurance Expense )

Beban lain-lain ( Other Expense )

Beban serba-serbi ( Miselleneous expense )

Beban kerugian piutang ( Bed Debts Expense )

Pendapatan jasa ( Service Revenue )

Jurnal Umum ( General Journal )

Buku besar ( General Ledger )

Effek / Surat-surat berharga ( Marketable Securities )

Persediaan barang dagangan ( Inventory of merchandise )

Pendapatan yang masih harus ditagih ( Accruad Revenue )

Investasi dalam saham ( Invesment in stock )

Investasi dalam obligasi ( Invesment in bonds )

Mesin ( Machinery )

Inventaris / Peralatan ( Furniture and fixetures )

Truk pengangkutan ( Delivery Truck )

Aktiva tak berwujud ( Intangible fixed assets )

Biaya-biaya yang masih harus dibayar ( Accruad Expense )

Utang listrik ( Electricity payable )

Ayat jurnal penyesuaian ( adjusting journal entries )

Jurnal penutup ( closing journal )

Neraca saldo setelah penutup ( post closing trial balance )

Pajak perseroan ( Income tax )

Buku besar pembantu ( Subsidiary ledger )

Pembelian ( Purchases )

Beban angkut pembelian ( Freight in )

Retur pembelian dan pengurangan harga ( Purchases Return and allowances )

Potongan pembelian ( Purchases discounts )

Retur penjualan dan pengurangan harga ( Sales return and allowances )

Potongan penjualan ( Sales discounts )

Harga pokok penjualan ( Cost of goods sold )

Ikhtisar laba rugi ( Income summary )

Nota debet ( Debit memorandum )

Nota kredit ( Credit memorandum )

Faktur ( Invoice )

Delivery equipment ( peralatan angkutan )

Beban penyusutan ( Depreciation Expense )

Jurnal khusus ( Special Journal )

Jurnal penerimaan kas ( Cash receipts journal )

Jurnal pengeluaran kas ( Cash payment journal atau Cash disbursements journal )

Jurnal penjualan ( Sales Journal )

Kolom serba-serbi ( Sandry column )

Barang tersedia dijual ( Cost of goods available for sales )

Laba kotor ( Gross profit )

Beban usaha ( Operating expense )

Beban penjualan ( Selling expense )

Beban administrasi dan umum ( Administrative and general expense )

Laba usaha ( Net operating income )

Pendapatan / Beban di luar usaha ( Non operating revenue / expense )

Laba bersih sebelum pajak ( Income before tax / Earning before tax )

Laba bersih setelah pajak ( Income after tax / Earning after tax )