ISTILAH AKUNTANSI DALAM BAHASA INGGRIS DAN ARTINYA

Istilah Akuntansi dalam Bahasa Inggris Beserta Artinya

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

SUMBER : 

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