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

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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)

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E                             

Earning                 =             Pendapatan

Earning per share             =             Laba perlembar saham

Economic entity                =             entitas ekonomi

Economic life     =             usia ekonomis

Expense               =             beban

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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

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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

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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

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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

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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

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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

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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

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N                            

Net income        =             laba bersih

Notes payable   =             utang wesel

Notes receivable              =             piutang wesel

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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

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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

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Q                             Pendapat wajar tanpa syarat

Qualified Opinion             =            

Quick Ratio         =             Ratio aktiva tunai

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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

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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

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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

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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

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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

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Y                              Metode penghapusan

Yield      =            

Yield Variance    =             Penyimpangan hasil

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Z                             

Zero Base Budgeting      =             Penganggaran atas dasar nol

curhatan pribadi

kapan jalanan di kota bandung maupun di kabupaten bandung di perbaiki. saya sebagai warga jawa barat menjadi tidak betah untuk tinggal disini. karena jalan"nya rusak parah, dan makin banyaknya PKL sembarangan yang berjualan di pinggir jalan. dan banyaknya pasar yang sudah mengambil badan jalan, sehingga membuat kemacetan bagi pengendara.
saya berharap pemimpin baru kota bandung, pemkot bandung bertanggung jawab terhadap rusaknya jalan dan pembersihan pkl, pasar yang di badan jalan harus dibersihkan secara permanen.