Istilah-istilah Akuntansi dalam Bahasa Inggris

A

Account                                                           : Akun

Accounting Cycle                                            : Siklus Akuntansi

Account Payable                                             : Hutang Usaha

Account Receivable                                        : Piutang Usaha

Accounting Policies                                         : Kebijakan Akuntansi

Accrued Expenses                                           : Beban yang masih harus dibayar

Accrued Revenue                                            : Pendapatan yang masih harus diterima

Accumulated Depreciation Equipment          : Akumulasi Penyusutan Peralatan

Accumulated Other Comprehensive Income : Akumulasi Laba Komprehensif Lainnya

Additional Paid-in Capital                               : Kelebihan Penjualan Modal

Additional Information Reported                   : Laporan Informasi Tambahan

Adjunct Account                                              : Akun Pembantu

Adjustments                                                    : Penyesuaian

Adjusting Entries                                             : Ayat Jurnal Penyesuaian (AJP)

Adjusted Trial Balance                                    : Neraca Saldo Penyesuaian

Advertising                                                      : Periklanan

Advertising Expenses                                      : Beban Periklanan

Airline Tickets                                                 : Tiket Pesawat terbang

Allowance                                                       : Penukaran Harga

All-Inclusive Approach                                    : Pendekatan Mencakup Semua

Amount                                                           : Jumlah/ Kuantitas

Amortized Cost                                               : Biaya Amortisasi

Annual Depreciation                                       : Penyusutan Tahunan

Appropriated Retained Earnings                    : Laba ditahan yang di Apropriasi

Assets                                                              : Aktiva/ Harta

Available for Sale Securities                           : Sekuritas yang tersedia untuk dijual

Average Current Liabilities                             : Rata-rata Kewajiban Lancar

B

Bad Debts                                                        : Piutang tak tertagih

Balance                                                           : Saldo

Balance Sheet                                                 : Neraca

Basic Accounting Equation                             : Persamaan Dasar Akuntansi

Beginning Balance                                          : Saldo Awal

Bond                                                                : Obligasi

Building                                                           : Gedung

Bonds Payable                                                 : Hutang Obligasi

Bank Payable                                                  : Hutang Bank

C

Capital                                                             : Modal

Capital Expenditure                                        : Pengeluaran/Belanja Modal

Capital Leases                                                 : Kekurangan Modal

Capital Stock                                                   : Saham Modal

Calculation                                                      : Perhitungan/ kalkulasi

Capital Maintenance Approach                      : Pendekatan  pemeliharaan modal

Cash                                                                : Kas

Cash Debt Coverage Ratio                              : Rasio cakupan hutang tunai

Cash Dividends Payable                                  : Hutang deviden tunai

Cash Surrender Value                                     : Nilai pelepasan kas

Cash Equivalent                                              : Setara dengan Kas

Changes in Accounting Principle                    : Perubahan prinsip akuntansi

Changes in Estimates                                      : Perubahan estimasi

Closing Entries                                                 : Jurnal Penutup

Contra Account                                               : Akun contra

Contractual Situation                                      : Situasi kontrakt ual

Common Stock                                                : Saham Biasa

Copyright                                                        : Hak cipta

Cost of Goods Sold (COGS)                           : Harga Pokok Penjualan (HPP)

Condensed Income Statement                        : Laporan laba rugi ringkas

Contingencies                                                 : Kemungkinan/kontijensi

Corrections of Errors                                      : Koreksi kesalahan

Comprehensive Income                                  : Laba komprehensif

Current Assets                                                 : Aktiva lancar

Current Liabilities                                           : Kewajiban lancar

Current Operating Performance Management: Pendekatan kinerja operasi berjalan

Customer Deposit                                           : Uang muka

Current Cash Debt Coverage Ratio                : Rasio cakupan hutang tunai lancar

 D

Debit                                                               : Debet

Depreciation                                                   : Penyusutan/depresiasi

Depreciation Expenses                                   : Beban penyusutan

Dividends                                                        : Deviden

Dividends Declared                                         : Pengumuman deviden

Drawing Account                                            : Akun Prive (pengambilan pribadi)

Discontinued Operation                                  : Operasi yang dihentikan

Dividends Revenue                                         : Pendapatan deviden

Decrease                                                         : Pengurangan

Depreciable Base                                            : Dasar penyusutan/depresiasi

Depreciation Expenses Calculation                : Perhitungan beban penyusutan

Deffered Income Tax                                      : Pajak penghasilan yang ditangguhkan

Deficit                                                             : Kekurangan/defisit

Dividends Paid                                                : Pembayaran deviden

E

Earnings Management                                   : Pengelolaan Laba

Earnings per Share                                         : Laba per lembar saham

Extraordinary Items                                        : Pos-pos luar biasa

Ending Balance                                               : Saldo akhir

Equipment                                                       : Peralatan

Equity                                                              : Modal/ekuitas

Event                                                               : Peristiwa/kejadian

Expenses                                                         : Beban

External                                                           : Diluar (perusahaan)

Equipment Cost                                               : Harga peralatan

Expropriation                                                  : Penyitaan oleh pemerintah asing

Extraordinary Gains                                        : Keuntungan dari pos luarbiasa

Extraordinary Loss                                          : Kerugian dari pos luarbiasa

Estimates                                                        : Estimasi/perkiraan

F

Fair Value                                                        : Nilai wajar

Fee Revenue                                                   : Pendapatan jasa

Fee Earned                                                      : Pendap tan jasa

Financial Statement                                        : Laporan keuangan

Fixed Assets                                                     : Aktiva/harta tetap

Financial Instrument                                       : Instrumen keuangan

Financial Position Form                                  : Format posisi keuangan

Financial Flexibility                                         : Keuangan yang feksibel

Financial Liquidity                                           : Likuiditas keuangan

Financing Activities                                         : Aktivitas pembiayaan

Franchises                                                       : Hak monopoli

Free Cash Flow                                                : Arus kas bebas

G

Gains                                                               : Keuntungan/laba

General Journal                                              : Jurnal umum

Goodwill                                                          : Goodwill

Gross Profit                                                     : Laba kotor

H

Held to Maturity                                             : Sekuritas yg dipegang hingga jatuh tempo

High Amount                                                   : Berjumlah tinggi

I

Income Statement                                          : Laporan laba/rugi

Income Summary                                            : Ikhtisar laba/rugi

Income before Taxes                                      : Laba sebelum pajak

Income from Continuiting Operations           : Laba dari operasi berlanjut

Irregular Items                                                : Pos-pos tidak biasa

Intraperiod Tax Allocation                              : Alokasi pajak intra periode

Increase                                                          : Penambahan

Inventory Obsolescenes                                  : Perubahan nilai persediaaan

Investing Activities                                          : Aktivitas investasi

Income Tax Payable                                        : Hutang pajak penghasilan

Intangible Assets                                             : Aktiva/harta tidak berwujud

Investment in Prefered Stock                         : Investasi dalam saham preferen

Issue of Note Payable                                     : Penerbitan wesel bayar (hutang wesel)

J

Journal                                                             : Jurnal

Journalizing                                                     : Penjurnalan

Judgments                                                       : Pendapatan/keputusan

L

Land                                                                : Tanah

Ledger                                                             : Buku besar

Left                                                                  : Sebelah kiri (debet)

Liability                                                           : Kewajiban

Limitations                                                      : Keterbatasan

Loss                                                                 : Kerugiaan

Loss from Operations                                     : Kerugian dari operasi divisi

Loss on Disposal                                              : Kerugian dari pelepasan divisi

Liquidity                                                          : Likuiditas/penghapusan/pembubaran perusahaan

Long-term Debt                                              : Hutang jangka panjang

Long-term Investment                                    : Investasi jangka panjang

Long-term Notes                                             : Surat jangka panjang

Low Amount                                                    : Berjumlah rendah

Land Held for Speculation                              : Tanah yand dipegang untuk spekulasi

Leasehold Improvement                                 : Perbaikan leasehold(pemegang lease)

Less Allowance for Doubtful Account             : Penyisihan piutang tak tertagih

M

Magazine Subscription                                   : Langganan Majalah

Maintenance on Equipment                           : Pemeliharaan peralatan

Mortage Payable                                            : Hutang hipotek

Merchandise Inventory                                   : Persediaan barang

Merchandise Inventory for Sale                     : Persediaan barang untuk dijual

Multiple-step Income Statement                    : Laporan lab/rugi bertahap

N

Net Income                                                     : Laba bersih

Net Loss                                                           : Rugi bersih

Non Operating                                                  : Bukan opersional

Net Purchases                                                 : Pembelian bersih

Net Sales                                                         : Penjualan bersih

Nominal Account                                            : Akun nominal

Note Payable                                                   : Wesel bayar (hutang wesel)

Note Receivable                                              : Wesel tagih (piutang wesel)

Net Book Value (NBV)                                     : Nilai buku bersih

Net Cash Debt Coverage Ratio                       : Penerimaan kas bersih atas aktivitas operasi

O

Operating                                                        : Operasional

Other Revenue                                                : Pendapatan lain-lain

Other Income                                                  : Laba lainnya

Operation Expenses                                        : Beban operasional

Other Expenses                                               : Beban lain-lain

Owner                                                             : Pemilik

Ownership Structure                                       : Struktur/susunan kepemilikan

Occur Infrequently                                          : Jarang terjadi

Other Comprehensive Income                       : Laba komprehensif lainnya

Operating Activities                                        : Aktivitas operasional

Obligation Capital Lease                                : Hutang lease barang modal

Other Assets                                                    : Aktiva/harta lain-lain

Owner’s Equity                                                : Ekuitas / modal pemilik

P

Patents                                                            : Hak paten

Pension Fund                                                   : Dana pensiun

Pension Liability                                              : Kewajiban pensiun

Plant                                                                : Pabrik/gedung/bangunan

Prepaid Pension Costs                                     : Biaya pensiun dibayar dimuka

Perpetual Inventory System                            : Sistem persediaan perpetual

Periodic Inventory System                              : Sistem persediaan periodik

Posting                                                             : Pemindahbukuan

Post-Closing Trial Balance                              : Neraca saldo setelah penutupan

Prepaid                                                            : Bayar dimuka

Prepaid Advertising                                        : Iklan dibayar dimuka

Prepaid Expenses                                            : Beban dibayar dimuka

Prepaid Insurance                                           : Asuransi dibayar dimuka

Prepaid Rent                                                   : Sewa dibayar dimuka

Profit                                                               : Laba

Purchases                                                        : Pembelian

Purchases Return                                            : Retur pembelian

Payable                                                           : Hutang

Plus Other                                                       : Tambahan lainnya

Prefered Dividends                                         : Deviden saham preferen (saham istimewa)

Prefered Stock                                                 : Saham preferen (saham istimewa)

Prior Period Adjustment                                 : Penyesuaian periode sebelumnya

Proceed                                                           : Hasil/pendapatan

Property                                                          : Tanah

Purpose                                                           : Maksud/tujuan

R

Rent                                                                 : Sewa

Rent Expenses                                                 : Beban sewa

Reporting Irregular Items                               : Pelaporan pos-pos tidak biasa

Real Account                                                   : Akun riil

Receivable                                                      : Piutang

Rent Revenue                                                  : Pendapatan sewa

Retained Earnings                                           : Laba ditahan

Revenue                                                          : Penghasilan

Reversing Entries                                            : Jurnal Pembalik

Right                                                                : Sebelah kanan (kredit)

Restrictions                                                     : Restriksi/ pembatasan/pelarangan

Reserve                                                           : Cadangan (dana cadangan)

S

Single-step Income Statement                        : Laporan laba/rugi langsung

Special Reporting Issue                                   : Masalah pelaporan khusus

Sales                                                                : Penjualan

Sales Revenue                                                 : Pendapatan penjualan

Salvage Value                                                 : Nilai sisa

Statement of Stock Holder’s-Equity                : Laporan Ekuitas pemegang saham

Salaries                                                           : Gaji

Salary Expenses                                              : Beban gaji

Sales Return                                                    : Retur Penjualan

Statement of Cash Flow                                  : Laporan arus kas

Statement of Retained Earnings                     : Laporan laba ditahan

Stockholder’s Equity                                        : Modal pemilik saham

Supplies                                                           : Pelengkapan

Straight-line Basis                                           : Metode garis lurus (metode penyusutan)

Securities                                                        : Sekuritas/saham/surat berharga

Short-term Investment                                   : Investasi jangka pendek

Sinking Fund                                                    : Dana sisihan

Solvency                                                          : Kesanggupan membayar hutang

Special Fund                                                    : Dana istimewa / dana khusus

Stock                                                                : Saham

T

Taxes                                                               : Pajak

Total                                                                : Jumlah

Transaction                                                     : Transaksi

Trial Balance                                                   : Neraca saldo

Transaction Approach                                     : Pendekatan transaksi

Trademarks                                                     : Merek dagang

Trading                                                            : Perdagangan

Trading Securities                                           : Sekuritas perdagangan

U

Unusual Gains and Losses                               : Keuntungan & kerugian tidak biasa

Usefulness                                                       : Kegunaan

Unearned Rent Revenue                                 : Pendapatan sewa diterima dimuka

Unearned Revenue                                         : Pendapatan diterima dimuka

Unrealized Gains and Losses                          : Keuntungan & kerugian yg belum terealisasi

Useful Life                                                       : Umur manfaat (aktiva tetap)

Unrealized Holding Gains                               : Keuntungan saham yg belum terealisasi

W

Work Sheet                                                     : Kertas kerja

Working Capital                                              : Modal kerja