Inggris - IndonesiaA
Account = Akun Rekening
Account form = Bentuk akun
Account no = Nomor akun
Accountting = Akuntansi
Accountting concept = Konsep Akuntasi
Accountting equation = Persamaan akuntasi
Accountting framework = Rerangka acuan akuntansi
Accountting principles = Prinsip-prinsip akuntans
Accountting information = Informasi akuntansi
Accountting period = Periode akuntasi
Accountting policy = Kebijakan akuntansi
Accountting process = Proses akuntasi
Accountting records = Catatan akuntansi
Accountting standard = Standar akuntansi
Accountting cycle = Siklus akuntansi
Accountting system = Sistem akuntansi
Account payable = Utang usaha
Account receivable = Piutang usaha
Accrual basis = Dasar akrual
Accumulated depreciation = Akumulasi deprisiasi
Adjusting entry = Jurnal penyesuaian
Advertising expense = Beban iklan
Assets = Asset ( harta)
Auditing = Pemeriksaan akuntansi
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B
Bad debt expense = Beban piutang ragu-ragu
Balance = Saldo
Balance sheet = Neraca
Bank Reconciliation = Rekonsilaiasi bank
Bank statement = Laporan bank
Bonds payable = Utang obligasi
Book value = Nilai buku
Building = Bangunan
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C
Capital = Modal
Capital expenditure = Pengeluaran modal
Cash = Kas
Cash dividend = Dividen kas
Cash in bank = Kas di bank
Cash flow = Arus kas
Cash overdraft = Kas negative
Cash sales = Penjualan tunai
Cash payment journal = Jurnal pengeluaran kas
Cash receipt journal = Jurnal penerimaan kas
Cash short and over = Beda kas/selisih kas
Chart of account = Bagan akunt (perkiraan)
Closing journal entry = Ayat jurnal penutup
Comission earned = Pendapatan komisi
Corporation = Korporasi (perseroan)
Cost = Kos
Cost accounting = Akuntansi biaya
Credit sale = Penjualan kredit
Current asset = Aset (harta) lancer
Current liability = Utang lancer
Current ratio = Rasio lancer
Customer = Pelanggan
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D
Date = Tanggal
Declining balance method = Metode depresiasi saldo menurun
Debit = Debit
Deposit in transit = Setoran dalam perjalanan
Depreciation expense = Beban depresi
Direct write-off method = Metode penghapusan langsung
Drawing = Pengambilan oleh pemilik (prive)
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E
Earning = Pendapatan
Earning per share = Laba perlembar saham
Economic entity = entitas ekonomi
Economic life = usia ekonomis
Expense = beban
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F
Fair market value = nilai pasar wajar
FASB = financial accounting standard board
FIFO (first in first out ) = masuk pertama keluar pertama
Financial statement = laporan keuangan
Fixed asset = asset ( harta) tetap
Freight-in = beban angkut pembelian
Freight- out = beban angkut penjualan
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G
Gain on sale land = Laba dari penjualan tanah
Gain on sale investment = laba dari penjualan investasi
General journal = jurnal umum
General ledger = buku besar umum
Going concern concept = konsep keseimbangan
General marketing expense = Beban umum pemasaran
General administrative expense = Beban umum administrasi
Gross profit = laba kotor
Gross profit method = metode laba kotor
Gross sales = penjualan kotor
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H
Hidden Reserves = Cadangan rahasia
Historical cost Accounting = Harga perolehan historis
Historical cost = biaya historis
Horizon Analyst = Analisa mendatar
Human Resource Accounting = Akuntansi sumber daya manusia
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I
Income statement = laporan laba rugi
Income tax = pajak penghasilam
Income tax payable = utang pajak penghasilan
Idle cash = kas yang menganggur
Insurance expense = beban asuransi
Intangible fixed asset = asset tetap tidak terwujud
Interest bearing notes = wesel berbunga
Interest income = pendapatan bunga
Internal control = pengendalian internal
Inventory = persediaan
Investment = investasi
Investment in board = investasi dalam obligasi
Investment in stocks = investasi dalam saham
Invoice = Faktur
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J
Job time ticket = Kartu jam kerja
Joint cost = Biaya gabungan
Joint cost of capital = Biaya penggunan modal bersama
Joint product = Produksi gabungan
Joint venture = Usaha patungan
Joint venture books = buku-buku usaha patungan
Journal = Buku harian
Journal entry = Ayat-ayat jurnal
Journalizing = menjurnal/ penjurnalan
Judgment sample = Sampel pertimbangan
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L
Land = Tanah
Ledger = Buku besar
LIFO (Last In First Out) = Masuk Terakhir Keluar Pertama
Liability = Kewajiban/utang
Long term debt = Utang jangka panjang
Loss on sale equipment = Rugi dari penjualan peralatan
Lower cost or market = Nilai terendah antara kos atau nilai pasar
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M
Monetery unit = Unit moneter
Mortgage payable = Utang hipotek
Machinery = Mesin
Market value = Nilai pasar
Marketable security = Surat berharga
Merchandise inventory = persedian barang dagangan
Miscellaneous expense = beban lain- lain
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N
Net income = laba bersih
Notes payable = utang wesel
Notes receivable = piutang wesel
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O
Office supplies expense = beban perlengkapan kantor
Office equaipment = pendapatan operasi
Office fixture = perabot kantor
Office salaries expense = beban gaji bagian kantor
Operating income = pendapatan operasi
Opportunity cost = beban kesempatan
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P
Paid in capital = penyetoran modal
Partnership = persekutuan
Periodic system = sistem periodic
Perpetual sytem = sistem perpetual
Prepaid rent = sewa dibayar dimuka
Prepaid insurance = asuransi dibayar dimuka
Petty cash = kas kecil
Posting = pemindahan jural ke buku besar
Post-closing trial balance = neraca saldo setelah jurnal penutup
Preferred stock = saham preferen
Present value = nilai sekarang
Prior period adjustment = penyesuaian tahun sebelumnya
Private accoumtant = Akuntan non public
Property divedend = dividen property
Public accountant = akuntan publik
Proprietorship = perusahan berbentuk perorangan
Purchase = Pembelian
Purchase discount = Diskon pembelian
Purchase return = Retur pembelian
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Q Pendapat wajar tanpa syarat
Qualified Opinion =
Quick Ratio = Ratio aktiva tunai
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R
Ratio = Rasio
Ratio analysis = Analisis rasio
Raw material inventory = Persediaan bahan baku
Rent expense = Beban sewa
Rent income = Pendapatan sewa
Repair expense = Beban reparasi
Restricted cash = Kas dibatasi untuk penggunaan tertentu
Retained earning = Laba ditahan
Retail method = Metoderetail dalam penilaian persediaan
Revenue = Pendapatan
Reversing entry = Jurnal pembalik
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S
Salary expense = Beban gaji
Salary payable = Utang gaji
Sales = Penjualan
Sales discount = Diskon penjualan
Sales expense = Beban penjualan
Sales journal = Jurnal penjualan
Sales return = Retur penjualan
Sales salary = Gaji bagian penjualan
Salvage/residual value = Nilai sisa
Selling expense = Beban penjualan
Serial bonds = Obligasi berseri
Share/stock = Saham
Sinking funds = Dana pelunasan
Single step income statements = Laporan laba rugi langkah tunggal
Social accounting = Akuntansi social
Span of control = Rentang pengawasan
Standard cost = Biaya standar
Stock dividend = Dividen berupa saham
Stock exchange = Pasar modal
Stock holder = Pemegang saham
Stock holder equity = Ekuitas pemegang saham
Stock opname = Pemeriksaan persediaan
Stock split = Pemecahan saham
Stock subscription = Pemesanan saham
Store equipment = Peralatan toko
Store supplies expense = Beban perlengkapan toko
Straight line method = Metode garis lurus
Subscribed capital stock = Saham yang dipesan
Subscribtion receivable = Piutang pemesanan saham
Subsidiary ledger = Buku besar pembantu
Sum of the year digits = Metode depresiasi jumlah angka tahunan
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T
T-account = Akun bentuk T
Tangible fixed asset = Aset tetap berwujud
Taxes = Pajak
Tax payable = Utang pajak
Telephone expense = Beban telepon
Term of trade = Syarat perdagangan
Time value of money = Nilai waktu uang
Transportation-in = Biaya angkut pembelian
Transportation-out = Biaya angkut penjualan
Treasury stock = Saham perbendaharaan
Trial balance = Neraca saldo
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U
Unit of activity method = Metode unit aktivitas
Unit Cost = Harga perunit
Unit Equivalent = Unit setara
Unit Of Output Depreciation = Penyusutan dengan jumlah unut keluaran
Unit Product Cost = Biaya unit produksi
Unit Profit Graph = Grafik laba perunit
Unit Still In Process = Unit dalam Proses
Unlimited Liabilities = Kewajiban tak terbatas
Unqualied Opinion = Pendapatan Wajar
Unvoidable Cost = Biaya yang terhindarkan
Useful Life = Masa Pengunaan
Utility expense = Beban penunjang
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V
Variable Cost = Biaya variabel
Variable Cost Ratio = Rasio biaya Variabel
Variable Efficiency Variance = Penyimpangan effisiensi biaya variabel
Variance Analysist = Analisa selisih
Variance Analysist Report = Laporan analisa penyimpangan
Verability = Daya uji
Vertical Analysist = Analisa Vertical
Volume Variance = Penyimpangan dalam isi
Voucher = Dokumen pembayaran
Voucher payable = Utang voucher
Voucher Register = Pemeriksaan dokumen dasar
Vouching = Biaya upah
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W
Wages = Upah
Wages payable = Utang upah
Work in process inventory = Persediaan barang dalam proses
Work sheet = Kertas kerja
Working capital = Modal kerja
Window dressing = Menampilkan agar kelihatan lebih bagus
Writing off acount receivable = Penghapusan piutang usaha
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Y Metode penghapusan
Yield =
Yield Variance = Penyimpangan hasil
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Z
Zero Base Budgeting = Penganggaran atas dasar nol
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