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A

Arus kas = cash flow

Aktiva = asset

Asuransi bayar dimuka = prepaid insurance

Aktiva bersih = net asset


Aktiva lancar = current assets

Aktiva tetap = fixed assets

Bangunan = building

Aktiva tetap berwujud = tangible fixed assets

Barang dagangan = merchandise

Aktiva tetap tidak berwujud = intangible fixed

Barang siap jual = goods available for sale

assets

Beban = expense

Akumulasi = accumulation

Beban administrasi dan umum = administrative

Akumulasi penyusutan = accumulated

and general expense

depreciation

Beban asuransi = insurance expense

Akumulasi penyusutan bangunan = accumulated

Beban bunga = interest expense

depreciation of building

Beban dibayar dimuka = prepaid expense

Akumulasi penyusutan kendaraan = accumulated

Beban gaji = salaries expense

depreciation of vehicle

Beban iklan = advertise expense

Akumulasi penyusutan mesin = accumulated

Beban komisi = commission expense

depreciation of machinary

Beban luar usaha = non operating expense

Akumulasi penyusutan peralatan = accumulated

Beban pajak = tax expense

depreciation of equipmen

Beban penjualan = selling expense

Akun = account

Beban penyusutan = depreciation expense

Akuntansi = accounting

Beban penyusutan kendaraan = depreciation

Akuntansi anggaran = budgeting

expense of vehicle

Akuntansi biaya = cost accounting

Beban penyusutan peralatan = depreciation

Akuntansi kemasyarakatan = social accounting

expense of equipment

Akuntansi keuangan = financial accounting

Beban perlengkapan = supplies expense

Akuntansi manajemen = management accounting

Beban sewa = rent expense

Akuntansi pemerikasaan = auditing

Beban usaha = operating expense

Akuntansi pemerintahan = government

Beban yang masih harus dibayar = accrued

accounting

expensed

Akuntansi perpajakan = tax accounting

Biaya angkut pembelian = freight

in/transportation in/carriage inward

Harga pokok penjualan = cost of goods sold

Biaya angkut penjualan = freight


out/transportation out/carriage outward

Bukti pembelian = purchase invoice

Iklan dibayar dimuka = prepaid advertising

Bukti penjualan = sales invoice

Ikhtisar laba rugi = income summary

Bukti-bukti dokumen = source of document

Investasi tambahan = additional investment

Buku besar = ledger


Buku besar pembantu piutang = account

receivable subsidiary ledger

Jatuh tempo = maturity

Buku besar pembantu utang = account payable

Jurnal = Journal

subsidiary ledger

Jurnal khusus = special journal

Buku besar tambahan/pembantu = subsidiary

Jurnal koreksi = correction entries

ledger

Jurnal pembalik = reversing entries

Buku besar umum = general ledger

Jurnal penerimaan kas = cash receipt journal

Buku persediaan = stock ledger sheets

Jurnal pengeluaran kas = cash disbursement/cash


payment journal

Jurnal penjualan = sales journal

Debitur = debtor

Jurnal penutup = closing entries

Debet = debt

Jurnal penyesuaian = adjustment entries


Jurnal umum = general entries

E
Efek/surat berharga = marketable securities

K
Kartu persediaan = stock card

Kartu piutang = debtors account

Faktur = invoice

Kas di bank = cash in bank


Kas di tangan = cash on hand

Kekayaan = property

Hak atas kekayaan = equities

Kekayaan bersih = net worth

Hak cipta = copyright

Kertas saham = worksheet

Hak perolehan = historical cost/at cost

Keuntungan saham = dividend

Kewajiban = liabilities

Kewajiban jangka panjang = long term liabilities

Nama akun = account title

Kewajiban lancar/jangka pendek = current

Nama baik = goodwill

liabilities

Neraca = balance sheet

Konsep kesatuan usaha = business unit entity

Neraca saldo = trial balance

concept

Neraca saldo setelah pentupan = post closing trial

Kredit = credit

balance
Neraca saldo setelah penyesuaian = adjusted trial

balance

Laba bersih = net income

Nilai buku = book value

Laba ditahan = retained earnings

Nilai jatuh tempo = maturity value

Laba kotor = gross profit

Nilai masa kini = current value

Laba operasional = operating income

Nilai residu = residual value

Laba penjualan aktiva = gain on sale of assets

Nota debet/kredit = debt/credit memo

Laba usaha = operating income


Laporan = report form

Laporan akuntansi = accounting statement

Obligasi utang = bond payable

Laporan keuangan = financial statement


Laporan laba rugi = income statement

P
Pabrik = manufacturing

Pajak penghasilan = income tax

Merek dagang = trademark

Pembelian = purchases

Mesin = machinary

Pembelian bersih = net purchase

Modal = capital

Pembukuan = book keeping

Modal akhir periode = ending capital

Pembukuan berpasangan = double entry book

Modal awal periode = beginning capital

keeping

Modal pemilik = owner's equity

Penafsiran = interpeting

Modal pinjaman = debt capital

Pencatatan = recording

Modal saham = capital stock

Pendapatan = income/revenue
Pendapatan bunga = interest

income/revenue/earned

inventory/stock

Pendapatan jasa = fees income

Perusahaan dagang = commercial

Pendapatan jasa diterima dimuka = unearned

enterprise/trading company

service revenue

Perusahaan jasa = service enterprise

Pendapatan komisi = commission revenue

Perusahaan perorangan =

Pendapatan luar usaha = non operating revenue

proprietorship/ownership

Pendapatan sewa = rent income/revenue

Piutang bunga = interest receivable

Pendapatan sewa diterima dimuka = unearned

Piutang usaha = account receivables

rent

Pos-pos neraca = balance sheet items

Pendapatan usaha = operating revenue

Potongan dagang = trade discount

Pendekatan neraca = balance sheet approach

Potongan pembelian = purchase

Pengelompokan = classifying

discount/discount received

Pengeluaran = expenditure

Potongan penjualan = sales discount/discount

Pengendalian persediaan = stock control

allowed

Pengikhtisaran = summarizing

Potongan tunai = cash discount

Pengukuran = measuring

Prive = drawing/withdrawl

Penjualan = sales
Penjualan bersih = net sales

Penjualan kredit = sales on credit/credit sales

Retur pembelian = purchase return

Penjualan tunai = cash sales

Retur penjualan = sales return

Penyusutan = depreciation

Rugi bersih = net loss

Peralatan = equipment

Rugi operasional = operating loss

Periode akuntansi = accounting period

Rugi penjualan aktiva = loss on sale of assets

Periode fiskal = fiscal period


Perlengkapan = supplies

Persamaan dasar akuntansi = accounting

Saham = stock

equation

Saldo akun = account balance

Persediaan akhir barang dagangan = ending

Saldo sisa = balance

inventory/stock

Sewa dibayar dimuka = prepaid rent

Persediaan awal barang dagangan = beginning

Sistem akuntansi = accounting system

Sistem berkala/terus-menerus = perpetual system

Utang = debt

Suku bunga = interest rast

Utang bank = bank loan

Syarat pembayaran = credit term

Utang bunga = interest payable


Utang gaji = salaries payable

Utang hipotik = mortgage

Tanah = land

Utang pajak = tax payable

Tanda pemeriksaan = check mark


Tata buku berpasangan = double entry

Transaksi = transaction

Wesel bayar = notes payable


Wesel tagih = notes receivable