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DAFTAR ISTILAH AKUNTANSI DALAM

BAHASA INGGRIS
A

 Account Receivable= Piutang Dagang


 Account Not Current= Pos-Pos Tidak Lancar
 Account Payable= Hutang Lancar
 Account Receivable= Piutang Usaha
 Accrued Expense= Biaya Yang Akan Dibayar
 Accrued Expense Payable= Beban Terhutang
 Accrued Payroll Payable= Utang Gaji
 Accrued Revenue= Pendapatan Yang Akan Diterima
 Accrued Tax Payable= Hutang Pajak
 Accrued Wages Payable= Upah Terhutang
 Accumulated Depreciation= Akumulasi Penyusutan
 Actual Liability= Hutang Nyata
 Adjusted Balance= Saldo Setelah Penyesuaian
 Adjusting Entries= Ayat Jurnal Penyesuaian
 Advance From Customer = Uang Muka Langganan
 Advance Accounting = Akuntansi Lanjutan
 Amortization = Penyusutan Atas Harta Tak Berwujud
 Asset = Aktiva

 Balance Sheet = Lembar Neraca


 Balance Sheet Account = Perkiraan Neraca
 Bank Payable = Hutang Bank
 Book Value = Nilai Buku
 Break Even = Pulang Pokok
 Budget = Anggaran
 Business Entity = Kesatuan Usaha
C

 Capital = Modal
 Capital Stock = Modal Saham
 Cash = Kas
 Cash Budget = Anggaran Kas
 Cash Count =Perhitungan Kas
 Cash Disbursement Journal = Jurnal Pengeluaran Kas
 Cash Discount = Potongan Yang Diberikan Atas Pembayaran Tunai
 Cash Flow = Aliran Kas
 Cost = Biaya
 Cost Of Goods Sold = Harga Pokok Penjualan
 Currency = Mata Uang
 Current Asset = Harta Lancar
 Current Liabilities = Hutang Jangka Pendek
D

 Deduction = Pengurangan
 Deferred Gross Profit On Realization = Laba Kotor Yang Belum Direalisasikan
 Delivery Expense = Biaya Pengangkutan
 Deposit Slip = Bukti Setoran
 Depreciation = Penyusutan
 Depreciation Expense = Biaya Penusutan
 Direct Expense = Biaya Langsung
 Direct Write Off = Penghapusan Langsung
 Dissolution = Pembubaran
 Dividend Stock = Deviden Saham
 Draft = Wesel
 Due Date = Tanggal Jatuh Tempo
E

 Earning = Pendapatan
 Earning After Interest And Taxes = Pendapatan Sesudah Bunga Dan Pajak
 Emergency Working Capital = Modal Kerja Darurat
 Ending Balance = Saldo Akhir
 Equipment = Peralatan
 Equities = Kekayaan
 Excess Of Cost Over Book Value Of Subsidiary Interest = Selisih Lebih Harga Pokok Di Atas Nilai Buku
 Excess Value = Nilai Lebih
 Exchange Rate = Nilai Tukar
 Expense = Biaya
 External Audit = Pemeriksaan Ekternal
F

 Fiscal Year = Tahun Pajak


 Fixed Asset Subsidiary Ledge = Buku Tambahan Harta Tetap
 Fixed Asset Turnover = Perputaran Harta Tetap
 Fixed Capital Asset = Modal Kerja Tetap
 Fixed Cost = Biaya Tetap
 Fixed Efficency Variance = Penyimpangan Efisiensi Tetap
 Fixed Factory Overhead = Overhead Pabrik Yang Tetap
 Flow Of Cost = Aliran Biaya
 Fluctuating Fund = Dana Berubah-Ubah
 Fraud = Kecurangan
 Freight In = Ongkos Angkut Pembelian
 Freight Out = Ongkos Angkut Penjualan
 Funds = Dana
 Funds Statement = Laporan Sumber Dan Pengunan Dana
 Furniture & Fixture = disebut Peralatan
G

 General Accounting = Akuntansi Umum


 General Ledger = Buku Besar
 General Journal = Jurnal Umum
 General And Administrative Expense = Biaya Umum Dan Administrasi
 General Examination = Pemeriksaan Umum
 Gross Method = Metode Kotor
 Gross Loss = Rugi Kotor
 Gross Profit = Laba Kotor
 Gross Profit On Sales = Laba Kotor Atas Penjualan
 Gross Working Capital = Modal Kerja Kotor
H
 Hidden Reserves = Cadangan Rahasia
 Historical Cost Accounting = Harga Perolehan Historis
 Historical Cost = Biaya Historis
I

 Income = Laba
 Income After Tax = Laba Sesudah Pajak
 Income From Joint Venture = Laba Usaha Patungan
 Income From Operation = Laba Usaha
 Income Sharing Agreement = Persetujuan Penbagian Laba
 Income Statement = Laporan Rugi Laba
 Income Statement Account = Pendekatan Laba Rugi
 Income Summary = Ikhtisar Rugi Laba
 Incremental Cost = Biaya Tambahan
 Independent Auditor Report = Laporan Pemeriksaan Bebas
 Indirect Expense = Biaya Tak Langsung
 Indirect Factory Cost = Biaya Pabrik Tak Langsung
 Initial Inventory = Persediaan Awal
 Input Tax = Pajak Masukan
 Installation Cost = Biaya Instalasi Atau Pemasangan
 Installment = Angguran / Cicilan
 Installment Payable = Hutang Cicilan
 Installment Term Debt = Utang Jangka Menengah
 Intangible Asset = Aktiva Tak Berwujud
 Intangible Fixed Assets = Aktiva Tetap Tak Berwujud
 Interest = Bunga
 Interest Bearing Note = Wesel Berbunga
 Interest Expense = Biaya Bunga
 Interest Income = Pendapatan Bunga
 Interest Payable = Hutang Bunga
 Interest Receivable = Piutang Bunga
 Interim Statement = Laporan Sementara
 Internal Audit = Pemeriksan Intern
 Internal Control = Pengawasan Internal
 Inventory = Persediaan
 Inventory Balance = Saldo Persediaan
 Investment In Fund = Investasi Dana
 Investment In Bond = Investasi Obligasi
 Investment In Stock = Investasi Saham
 Invoice = Faktur
J

 Job Order Cost = Biaya Pesanan


 Joint Cost = Biaya Gabungan
 Joint Cost Of Capital = Biaya Penggunaan Modal Bersama
 Joint Venture = Usaha Patungan
 Journal Entry = Ayat-Ayat Jurnal
L

 Labor = Tenaga Kerja


 Labor Cost = Biaya Tenaga Kerja
 Labor Fringe Benefit = Pendapatan Yang Diterima Tenaga Kerja
 Lease = Sewa
 Lease Agreement = Kontrak Sewa Guna
 Leasing = Sewa Guna
 Legal Capital = Modal Resmi
 Liabilities = Kewajiban
 Liquidity = Kemampunan Membayar Hutang Jangka Pendek
 Loss = Rugi
 Loss From Operation = Rugi Usaha
 Lumsump Purchase = Pembelian Secara Bulat
M

 Maintenance Cost = Biaya Pemeliharaan


 Maintenance Expense = Biaya Pemeliharaan
 Manufacturing Cost = Biaya Pabrikasi
 Manufacturing Overhead = Overhead Pabrik
 Market Rate / Market Value = Harga Pasar
 Marketable Securities = Surat Berharga
 Marketing Expense = Biaya Pemasaran
 Mortgage Bond = Obligasi Hipotik
 Mortgage Payable = Hutang Hipotik
 Moving Average = Rata Rata Bergerak
N

 Negative Assurance = Jaminan Negatif


 Net Asset = Aktiva Bersih
 Net Earning = Pendapatan Bersih
 Net Income = Keuntungan Bersih
 Net Income After Tax = Keuntungan Bersih Setelah Pajak
 Net Loss = Kerugian Bersih
 Net Profit = Laba Bersih
 Nominal Accounts = Perkiraan Nominal
 Nominal Value = Nilai Nominal
 Note Payable = Wesel Bayar
 Note Receivable = Wesel Tagih
 Note Of Financial Statement = Catatan Atas Laporan Keuangan
O

 Observation Of Inventory = Pengamatan Persediaan


 Occupancy Cost = Biaya Pendiaman Atau Penetapan
 Office Equipment = Peralatan Kantor
 Office Salaries Expense = Biaya Gaji Bagian Kantor
 Office Supplies Expense = Biaya Perlengkapan Kantor
 Operating Assets = Aktiva Atau Modal Usaha
 Operating Expense = Biaya Usaha
 Opportunity Cost = Biaya Kesempataan
 Over Draft = Kelebihan Penarikan
P

 Payable = Hutang
 Percentage Depletion = Deplesi Persentase
 Preferred Stock Holder = Pemegang Saham Istimewa
 Premium = Agio
 Prepaid Expense = Biaya Dibayar Di muka
 Prepaid Insurance = Asuransi Dibayar Di muka
 Prepayment = Pembayaran Di muka
 Profit = Laba
 Proforma = Proyeksi
 Property = Kekayaan
Q

 Qualified Opinion = Pendapat Wajar Tanpa Syarat


 Quick Ratio = Rasio Aktiva Tunai
R

 Rate Of Return = Tingkat Pengembalian


 Raw Material = Bahan Mentah
 Realized Gross Profit On Installment Sales = Realisasi Laba Kotor
 Receivable = Piutang
 Receiving Account = Laporan Penerimaan Barang
 Redemption Of Bond = Penghentian Obligasi
 Rent Earned = Pendapatan Sewa
 Rent Income = Pendapatan Sewa
 Repair And Maintenance Expense = Biaya Perbaikan Dan Pemeliharan
 Residual Value = Nilai Sisa
 Retained Earning = Laba Yang Ditahan
 Revenue = Pendapatan
 Revenue Expenditure = Pengeluaran Pendapatan
S

 Salaries Allowance = Tunjangan Gaji


 Salary Expense = Beban Gaji
 Sales = Penjualan
 Salvage Value = Nilai Sisa
 Schedule Of Account Payable = Daftar Hutang
 Schedule Of Account Receivable = Daftar Piutang
 Schedule Of Factory Overhead = Daftar Overhead Pabrik
 Scrap Value = Nilai Barang Sisa
 Secured Bond = Obligasi Yang Dijamin
 Set Up Cost = Biaya Pesanan
 Share Holder = Pemegang Saham
 Stock Outstanding = Pertukaran Saham
 Stock Subcription = Saham Yang Dipesan
 Store Salaries Expense = Beban Gaji Toko
 Straight Line Method = Metode Garis Lurus
 Subsidiary Ledger = Buku Tambah
 Sunk Cost = Biaya Tersembunyi
 Supplies = Perlengkapan
 Supplies Expense = Biaya Perlengkapan
 Surplus = Kelebihan

 Tangible Asset = Harta Berwujud


 Tangible Fixed Asset = Aktiva Tetap Berwujud
 Tax Accounting = Akuntansi Perpajakan
 Tax Deduction = Pengurangan Pajak
 Tax Invoice = Faktur Pajak
 Tax Return Statement = Surat Pemberitahuan Pajak
 Taxable Firm = Pengusaha Kena Pajak
 Taxable Income = Pendapatan Kena Pajak
 Taxes Expense = Biaya Pajak
 Taxes Payable = Hutang Pajak
 Traveling Expense = Biaya Perjalanan
 Treasurer = Pejabat Keuangan
 Treasury Bill = Surat Hutang Jangka Panjang
 Trust Fund = Dana Perwakilan
 Turn Over = Perputaran
U

 Unearned Income = Sewa Diterima Di muka


 Uncollectible Account = Beban Penghapusan Puitang
 Uncollectible Account Receivable = Beban Penghapusan Piutang
 Unearned Revenue = Pendapatan Diterima Di muka
 Unissued Capital Stock = Modal Saham Yang Belum Beredar
 Unit Cost = Harga Per unit
 Unit Equivalent = Unit Setara
 Unqualified Opinion = Pendapatan Wajar
 Useful Life = Masa Penggunaan
V

 Valuation Account = Perkiraan Pernilaian


 Value = Nilai
 Added Value = Nilai Tambah
 Value Added Tax = Pajak Pertambahan Nilai
 Value In Use = Nilai Pengurangan
 Variable Cost = Biaya Variabel
 Voucher Register = Pemeriksaan Dokumen Dasar
 Voucher = Dokumen
 Voluntary Contribution = Simpanan Sukarela
W

 Working Capital = Modal Kerja


 Working In Process = Barang Dalam Proses
 Wages Rate = Biaya Upah
 Weighted Average = Rata-Rata Terimbang
 Working Sheet = Neraca Lajur
 Write Off = Penghapusan
Y

 Yield = Hasil
 Yield Variance = Penyimpangan Hasil
Z

 Zero Base Budgeting = Penganggaran Atas Dasar Nol