DAFTAR ISTILAH-ISTILAH AKUNTANSI
Inggris -
IndonesiaA
Account = Akun
Rekening
Account form = Bentuk
akun
Account n = 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
----------------------------------
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)
----------------------------------
E
Earning = Pendapatan
Earning per share = Laba
perlembar saham
Economic entity = entitas
ekonomi
Economic life = usia
ekonomis
Expense = beban
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
N
Net income = laba
bersih
Notes payable = utang
wesel
Notes receivable = piutang
wesel
----------------------------------
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
----------------------------------
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
----------------------------------
Q Pendapat
wajar tanpa syarat
Qualified
Opinion =
Quick Ratio = Ratio
aktiva tunai
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
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
----------------------------------
Y Metode
penghapusan
Yield =
Yield Variance = Penyimpangan
hasil
----------------------------------
Z
Zero Base Budgeting = Penganggaran
atas dasar nol