DAFTAR ISTILAH AKUNTANSI DALAM BAHASA INGGRIS

A Buku besar pembantu utang = account payable

Aktiva = asset subsidiary ledger
Aktiva bersih = net asset Buku besar tambahan/pembantu = subsidiary ledger
Aktiva lancar = current assets Buku besar umum = general ledger
Aktiva tetap = fixed assets Buku persediaan = stock ledger sheets
Aktiva tetap berwujud = tangible fixed assets
Aktiva tetap tidak berwujud = intangible fixed assets D
Akumulasi = accumulation Debitur = debtor
Akumulasi penyusutan = accumulated depreciation Debet = debt
Akumulasi penyusutan bangunan = accumulated
depreciation of building E
Akumulasi penyusutan kendaraan = accumulated Efek/surat berharga = marketable securities
depreciation of vehicle
Akumulasi penyusutan mesin = accumulated F
depreciation of machinary Faktur = invoice
Akumulasi penyusutan peralatan = accumulated
depreciation of equiptmen H
Akun = account Hak atas kekayaan = equities
Akuntansi = accounting Hak cipta = copyright
Akuntansi anggaran = budgeting Hak perolehan = historical cost/at cost
Akuntansi biaya = cost accounting Harga pokok penjualan = cost of goods sold
Akuntansi kemasyarakatan = social accounting
Akuntansi keuangan = financial accounting I
Akuntansi manajemen = management accounting Iklan dibayar dimuka = prepaid advertising
Akuntansi pemerikasaan = auditing Ikhtisar laba rugi = income summary
Akuntansi pemerintahan = government accounting Investasi tambahan = additional investment
Akuntansi perpajakan = tax accounting
Arus kas = cash flow J
Asuransi bayar dimuka = prepaid insurance Jatuh tempo = maturity
B Jurnal = Journal
Bangunan = building Jurnal khusus = special journal
Barang dagangan = merchandise Jurnal koreksi = correction entries
Barang siap jual = goods available for sale Jurnal pembalik = reversing entries
Beban = expense Jurnal penerimaan kas = cash receipt journal
Beban administrasi dan umum = administrative and Jurnal pengeluaran kas = cash disbursement/cash
general expense payment journal
Beban asuransi = insurance expense Jurnal penjualan = sales journal
Beban bunga = interest expense Jurnal penutup = closing entries
Beban dibayar dimuka = prepaid expense Jurnal penyesuaian = adjustment entries
Beban gaji = salaries expense Jurnal umum = general entries
Beban iklan = advertise expense
Beban komisi = commission expense K
Beban luar usaha = non operating expense Kartu persediaan = stock card
Beban pajak = tax expense Kartu piutang = debtors account
Beban penjualan = selling expense Kas di bank = cash in bank
Beban penyusutan = depreciation expense Kas di tangan = cash on hand
Beban penyusutan kendaraan = depreciation expense of Kekayaan = property
vehicle Kekayaan bersih = net worth
Beban penyusutan peralatan = depreciation expense of Kertas saham = worksheet
equipment Keuntungan saham = dividend
Beban perlengkapan = supplies expense Kewajiban = liabilities
Beban sewa = rent expense Kewajiban jangka panjang = long term liabilities
Beban usaha = operating expense Kewajiban lancar/jangka pendek = current liabilities
Beban yang masih harus dibayar = accrued expensed Konsep kesatuan usaha = business unit entity concept
Biaya angkut pembelian = freight in/transportation Kredit = credit
in/carriage inward
Biaya angkut penjualan = freight out/transportation L
out/carriage outward Laba bersih = net income
Bukti pembelian = purchase invoice Laba ditahan = retained earnings
Bukti penjualan = sales invoice Laba kotor = gross profit
Bukti-bukti dokumen = source of document Laba operasional = operating income
Buku besar = ledger Laba penjualan aktiva = gain on sale of assets
Buku besar pembantu piutang = account receivable Laba usaha = operating income
subsidiary ledger Laporan = report form
Laporan akuntansi = accounting statement Penjualan tunai = cash sales
Laporan keuangan = financial statement Penyusutan = depreciation
Laporan laba rugi = income statement Peralatan = equipment
Periode akuntansi = accounting period
M Periode fiskal = fiscal period
Merek dagang = trademark Perlengkapan = supplies
Mesin = machinary Persamaan dasar akuntansi = accounting equation
Modal = capital Persediaan akhir barang dagangan = ending
Modal akhir periode = ending capital inventory/stock
Modal awal periode = beginning capital Persediaan awal barang dagangan = beginning
Modal pemilik = owner's equity inventory/stock
Modal pinjaman = debt capital Perusahaan dagang = commercial enterprise/trading
Modal saham = capital stock company
Perusahaan jasa = service enterprise
N Perusahaan perorangan = proprietorship/ownership
Nama akun = account title Piutang bunga = interest receivable
Nama baik = goodwill Piutang usaha = account receivables
Neraca = balance sheet Pos-pos neraca = balance sheet items
Neraca saldo = trial balance Potongan dagang = trade discount
Neraca saldo setelah pentupan = post closing trial Potongan pembelian = purchase discount/discount
balance received
Neraca saldo setelah penyesuaian = adjusted trial Potongan penjualan = sales discount/discount allowed
balance Potongan tunai = cash discount
Nilai buku = book value Prive = drawing/withdrawl
Nilai jatuh tempo = maturity value
Nilai masa kini = current value R
Nilai residu = residual value Retur pembelian = purchase return
Nota debet/kredit = debt/credit memo Retur penjualan = sales return
Rugi bersih = net loss
O Rugi operasional = operating loss
Obligasi utang = bond payable Rugi penjualan aktiva = loss on sale of assets

P S
Pabrik = manufacturing Saham = stock
Pajak penghasilan = income tax Saldo akun = account balance
Pembelian = purchases Saldo sisa = balance
Pembelian bersih = net purchase Sewa dibayar dimuka = prepaid rent
Pembukuan = book keeping Sistem akuntansi = accounting system
Pembukuan berpasangan = double entry book keeping Sistem berkala/terus-menerus = perpetual system
Penafsiran = interpeting Suku bunga = interest rast
Pencatatan = recording Syarat pembayaran = credit term
Pendapatan = income/revenue
Pendapatan bunga = interest income/revenue/earned T
Pendapatan jasa = fees income Tanah = land
Pendapatan jasa diterima dimuka = unearned service Tanda pemeriksaan = check mark
revenue Tata buku berpasangan = double entry
Pendapatan komisi = commission revenue Transaksi = transaction
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income/revenue U
Pendapatan sewa diterima dimuka = unearned rent Utang = debt
Pendapatan usaha = operating revenue Utang bank = bank loan
Pendekatan neraca = balance sheet approach Utang bunga = interest payable
Pengelompokan = classifying Utang gaji = salaries payable
Pengeluaran = expenditure Utang hipotik = mortgage
Pengendalian persediaan = stock control Utang pajak = tax payable
Pengikhtisaran = summarizing
Pengukuran = measuring W
Penjualan = sales Wesel bayar = notes payable
Penjualan bersih = net sales Wesel tagih = notes receivable
Penjualan kredit = sales on credit/credit sales