Puluhan Istilah Akuntansi dalam Bahasa Inggris Beserta Artinya – Sebagai seorang pembelajar dalam bidang akuntansi, tentunya sangatlah penting untuk mengetahui berbagai macam istilah yang ada di dunia akuntansi tersebut di dalam bahasa Inggris. Berikut ini, saya mempunyai daftar mengenai puluhan istilah akuntansi di bahasa Inggris lengkap dengan artinya. 🙂
A
Additional investment= Investasi tambahan
Adjustment entries= Jurnal penyesuaian
Adjusted trial balance =Neraca saldo setelah penyesuaian
Account=akun
Accounting=akuntansi
Account receivable subsidiary ledger= Buku besar pembantu piutang
Account payable subsidiary ledge= Buku besar pembantu utang
Accounting statement = Laporan akuntansi
Account title =Nama akun
Accumulation= Akumulasi
Accumulated depreciation = Akumulasi penyusutan
Accumulated depreciation of building = Akumulasi penyusutan bangunan
Accumulated depreciation of vehicle= Akumulasi penyusutan kendaraan
Accumulated depreciation of machinery= Akumulasi penyusutan mesin
Accumulated depreciation of equipment= Akumulasi penyusutan peralatan
Accrued expensed =Beban yang masih harus dibayar
Administrative and general expense= Beban administrasi dan umum
Auditing= Akuntansi pemerikasaan
Advertise expense= Beban iklan
Asset= aktiva
B
Balance= Saldo sisa
Balance sheet= Neraca
Balance sheet items= Pos-pos neraca
Balance sheet approach= Pendekatan neraca
Bank loan= Utang bank
Beginning capital= Modal awal periode
Budgeting = Akuntansi anggaran
Building = Bangunan
Business unit entity concept= Konsep kesatuan usaha
Book keeping =Pembukuan
Bond payable= Obligasi utang
C
Capital= Modal
Cash flow= Arus kas
Cash receipt journal= Jurnal penerimaan kas
Cash in bank= Kas di bank
cash on hand= Kas di tangan
Cash sales= Penjualan tunai
Cash discount= Potongan tunai
Cash disbursement/cash payment journal= Jurnal pengeluaran kas
Check mark= Tanda pemeriksaan
closing entries= Jurnal penutup
Commission expense = Beban komisi
Cost accounting= Akuntansi biaya
Copyright= Hak cipta
Cost of goods sold= Harga pokok penjualan
Correction entries= Jurnal koreksi
Commission revenue= Pendapatan komisi
Credit= Kredit
Credit term= Syarat pembayaran
Current assets= Aktiva lancar
Current value =Nilai masa kini
Current liabilities= Kewajiban lancar/jangka pendek
Capital stock= Modal saham
D
Debt =Utang
Debt capital= Modal pinjaman
Debtor =Debitur
Depreciation= Penyusutan
Depreciation expense= Beban penyusutan
Depreciation expense of vehicle= Beban penyusutan kendaraan
Depreciation expense of equipment= Beban penyusutan peralatan
Debtors account =Kartu piutang
Debit/credit memo= Nota debet/kredit
Dividend= Keuntungan saham
Double entry book keeping= Pembukuan berpasangan
Double entry =Tata buku berpasangan
E
Ending inventory/stock= Persediaan akhir barang dagangan
Equipment= Peralatan
Expenditure= Pengeluaran
Ending capital= Modal akhir periode
Equities= Hak atas kekayaan
Expense= Beban
F
Fixed assets= Aktiva tetap
Freight in/transportation in/carriage inward = Biaya angkut pembelian
Freight out/transportation out/carriage outward= Biaya angkut penjualan
Financial statement= Laporan keuangan
Financial accounting= Akuntansi keuangan
Fiscal period= Periode fiskal
Fees income= Pendapatan jasa
G
Gain on sale of assets =Laba penjualan aktiva
General ledger= Buku besar umum
General entries= Jurnal umum
Goodwill=nama baik
Gross profit =Laba kotor
Goods available for sale= Barang siap jual
Government accounting= Akuntansi pemerintahan
H
Historical cost/at cost= Hak perolehan
I
Interest payable= Utang bunga
Interest rates= Suku bunga
Interest receivable= Piutang bunga
Income/revenue= Pendapatan
Interest income/revenue/earned= Pendapatan bunga
Interest expense= Beban bunga
Interpreting= Penafsiran
Income tax= Pajak penghasilan
Income statement= Laporan laba rugi
Income summary= Ikhtisar laba rugi
Intangible fixed assets= Aktiva tetap tidak berwujud
Insurance expense= Beban asuransi
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
Marketable securities= Efek/surat berharga
Maturity value =Nilai jatuh tempo
Merchandise = Barang dagangan
Machinery= Mesin
Manufacturing= Pabrik
Management accounting= Akuntansi manajemen
Maturity= Jatuh tempo
Mortgage= Utang hipotik
N
Net asset= Aktiva bersih
Net income= Laba bersih
Net loss= Rugi bersih
Net purchase= Pembelian bersih
Net worth= Kartu persediaan Kekayaan bersih
Non-operating revenue= Pendapatan luar usaha
Non-operating expense= Beban luar usaha
Notes payable =Wesel bayar
Notes receivable= Wesel tagih
O
Operating expense= Beban usaha
Operating loss= Rugi operasional
Owner’s equity= Modal pemilik
P
Perpetual system= Sistem berkala/terus-menerus
Poverty=kekayaan
Post-closing trial balance= Neraca saldo setelah pentupan
Purchases= Pembelian
Prepaid advertising= Iklan dibayar dimuka
Prepaid expense= Beban dibayar dimuka
Prepaid insurance= Asuransi bayar dimuka
Prepaid rent =Sewa dibayar dimuka
Purchase invoice= Bukti pembelian
O
Operating income= Laba operasional
R
Rent expense= Beban sewa
Rent income/revenue= Pendapatan sewa
Report form= Laporan
Residual value= Nilai residu
Reversing entries= Jurnal pembalik
Retained earnings= Laba ditahan
S
Salaries expense= Beban gaji
Sales invoice = Bukti penjualan
Salaries payable= Utang gaji
Sales journal= Jurnal penjualan
Selling expense= Beban penjualan
Special journal= Jurnal khusus
Stock control= Pengendalian persediaan
Social accounting = Akuntansi kemasyarakatan
Source of document= Bukti-bukti dokumen
Stock card= Kartu persediaan
Stock ledger sheets= Buku persediaan
Subsidiary ledger = Buku besar tambahan/pembantu
Supplies expense= Beban perlengkapan
T
Tangible fixed assets = Aktiva tetap berwujud
Tax accounting= Akuntansi perpajakan
Tax expense= Beban pajak
Tax payable =Utang pajak
Trademark =Merek dagang
Trade discount= Potongan 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
