Bahasa Inggris Terjemahan Bahasa Indonesia

A
account akun
account balance saldo akun
account payable subsidiary ledger buku besar pembantu utang
account receivable subsidiary ledger buku besar pembantu piutang
account receivables piutang usaha
account title nama akun
accounting akuntansi
accounting equation persamaan dasar akuntansi
accounting period periode akuntansi
accounting statement laporan akuntansi
accounting system sistem akuntansi
accrued expensed beban yang masih harus dibayar
accumulated depreciation akumulasi penyusutan
accumulated depreciation of building akumulasi penyusutan bangunan
accumulated depreciation of equipment akumulasi penyusutan peralatan
accumulated depreciation of machinary akumulasi penyusutan mesin
accumulated depreciation of vehicle akumulasi penyusutan kendaraan
accumulation Akumulasi
additional investment investasi tambahan
adjusted trial balance neraca saldo setelah penyesuaian
adjustment entries jurnal penyesuaian
administrative and general expense beban administrasi dan umum
advertise expense beban iklan
asset Aktiva
auditing akuntansi pemerikasaan
B
balance saldo sisa
balance sheet Neraca
balance sheet approach pendekatan neraca
balance sheet items pos-pos neraca
bank loan utang bank
beginning capital modal awal periode
beginning inventory/stock persediaan awal barang dagangan
bond payable obligasi utang
book keeping Pembukuan
book value nilai buku
budgeting akuntansi anggaran
business unit entity concept konsep kesatuan usaha
C
capital Modal
capital stock modal saham
cash disbursement/cash payment journal jurnal pengeluaran kas
cash discount potongan tunai
cash flow arus kas
cash in bank kas di bank
cash on hand kas di tangan
cash receipt journal jurnal penerimaan kas
cash sales penjualan tunai
check mark tanda pemeriksaan
classifying Pengelompokan
closing entries jurnal penutup
commercial enterprise/trading company perusahaan dagang
commission expense beban komisi
commission revenue pendapatan komisi
copyright hak cipta
correction entries jurnal koreksi
cost accounting akuntansi biaya
cost of goods sold harga pokok penjualan
credit kredit
credit term syarat pembayaran
current assets aktiva lancar
current liabilities kewajiban lancar/jangka pendek
current value nilai masa kini
D
debt debet
debt utang
debt capital modal pinjaman
debt/credit memo nota debet/kredit
debtor debitur
debtors account kartu piutang
depreciation penyusutan
depreciation expense beban penyusutan
depreciation expense of equipment beban penyusutan peralatan
depreciation expense of vehicle beban penyusutan kendaraan
dividend keuntungan saham
double entry tata buku berpasangan
double entry book keeping pembukuan berpasangan
drawing/withdrawl prive
E
ending capital modal akhir periode
ending inventory/stock persediaan akhir barang dagangan
equipment peralatan
equities hak atas kekayaan
expenditure pengeluaran
expense beban
F
fees income pendapatan jasa
financial accounting akuntansi keuangan
financial statement laporan keuangan
fiscal period periode fiskal
fixed assets aktiva tetap
carriage inward biaya angkut pembelian
carriage outward biaya angkut penjualan
G
gain on sale of assets laba penjualan aktiva
general entries jurnal umum
general ledger buku besar umum
goods available for sale barang siap jual
goodwill nama baik
government accounting akuntansi pemerintahan
gross profit laba kotor
H
historical cost/at cost hak perolehan
I
income statement laporan laba rugi
income summary ikhtisar laba rugi
income tax pajak penghasilan
income/revenue pendapatan
insurance expense beban asuransi
intangible fixed assets aktiva tetap tidak berwujud
intepreting penafsiran
interest expense beban bunga
interest income/revenue/earned pendapatan bunga
interest payable utang bunga
interest rast suku bunga
interest receivable piutang bunga
invoice faktur
J
journal jurnal
L
land tanah
ledger buku besar
liabilities kewajiban
long term liabilities kewajiban jangka panjang
loss on sale of assets rugi penjualan aktiva
M
machinary mesin
management accounting akuntansi manajemen
manufacturing pabrik
marketable securities efek/surat berharga
maturity jatuh tempo
maturity value nilai jatuh tempo
measuring pengukuran
merchandise barang dagangan
mortgage utang hipotik
N
net asset aktiva bersih
net income laba bersih
net loss rugi bersih
net purchase pembelian bersih
net sales penjualan bersih
net worth kekayaan bersih
non operating expense beban luar usaha
non operating revenue pendapatan luar usaha
notes payable wesel bayar
notes receivable wesel tagih
O
operating expense beban usaha
operating income laba operasional
operating income laba usaha
operating loss rugi operasional
operating revenue pendapatan usaha
owner’s equity modal pemilik
P
perpetual system sistem berkala/terus-menerus
post closing trial balance neraca saldo setelah pentupan
prepaid advertising iklan dibayar dimuka
prepaid expense beban dibayar dimuka
prepaid insurance asuransi bayar dimuka
prepaid rent sewa dibayar dimuka
property kekayaan
proprietorship/ownership perusahaan perorangan
purchase discount/discount received potongan pembelian
purchase invoice bukti pembelian
purchase return retur pembelian
purchases pembelian
R
recording pencatatan
rent expense beban sewa
rent income/revenue pendapatan sewa
report form laporan
residual value nilai residu
retained earnings laba ditahan
reversing entries jurnal pembalik
S
salaries expense beban gaji
salaries payable utang gaji
sales penjualan
sales discount/discount allowed potongan penjualan
sales invoice bukti penjualan
sales journal jurnal penjualan
sales on credit/credit sales penjualan kredit
sales return retur penjualan
selling expense beban penjualan
service enterprise perusahaan jasa
social accounting akuntansi kemasyarakatan
source of document bukti-bukti dokumen
special journal jurnal khusus
stock saham
stock card kartu persediaan
stock control pengendalian persediaan
stock ledger sheets buku persediaan
subsidiary ledger buku besar tambahan/pembantu
summarizing pengikhtisaran
supplies perlengkapan
supplies expense beban perlengkapan
T
tangible fixed assets aktiva tetap berwujud
tax accounting akuntansi perpajakan
tax expense beban pajak
tax payable utang pajak
trade discount potongan dagang
trademark merek dagang
transaction transaksi
trial balance neraca saldo
U
unearned rent pendapatan sewa diterima dimuka
unearned service revenue pendapatan jasa diterima dimuka
W
worksheet kertas saham