Minggu, 11 Maret 2018

Daftar Istilah Akuntansi Dalam Bahasa Inggris

Berikut daftar istilah akuntansi dalam bahasa Inggris beserta dengan artinya :
Bank payable = hutang bank
Balance before liquidation = saldo sebelum likuidasi
Bank reconciliation = rekonsiliasi bank
Bank service charge = beban administrasi bank
Bank statement = rekening koran
Bin card = kartu gudang
Book value = nilai buku
Book value of asset = nilai buku aktiva
Book value per share = nilai buku per saham
Budget = anggaran
Budget variance = selisih anggaran dengan kenyataan
Budget cycle = siklus anggaran
Business entitiy = badan usaha
Capital = modal
Capital statement = laporan perubahan modal
Cash Budget = anggran kas
Cash disbursement journal = jurnal pengeluaran kas
Cash discount = potongan atas pembayaran tunai
Cash flow = arus kas
Cash in bank = uang tunai dalam rekening bank
Cash on hand = cash di tangan
Cash in transit = kas dalam perjalanan
Cash payment journal = jurnal pengeluaran kas
Cash receipt journal = jurnal penerimaan kas
Cash sales = penjualan tunai
Closing entries - ayat jurnal penutup
Cost = biaya
Cost accounting = akuntansi biaya
Cost of goods sold = harga pokok penjualan
Cost of goods manufactured = harga pokok produksi
Currency = mata uang
Current liabilities = hutang jangka pendek
Defective goods = produk rusak
Delivery expense = beban pengiriman
Deposit slip = bukti setoran
Depreciation = penyusutan
Determining depreciation = penetapan penyusutan
Direct costing = penetapan biaya langsung
Direct expense = beban langsung
Direct labor cost budget = anggaran biaya buruh langsung
Direct taxes = pajak langsung
Direct write off = penghapusan langsung
Discount = potongan harga
Due date = tanggal jatuh tempo
Earned = pendapatan
Earning after interest and taxes = pendapatan setelah bunga dan pajak
Earning after tax = pendapatan setelah pajak
Economic life = umur ekonomis
Economic order quantity = jumlah pembelian optimal
Employee earning statement = laporan gaji karyawan
End of month trial balance = neraca saldo akhir bulan
Ending balance = saldo akhir
Ending inventory = persediaan akhir
Entertainment expense = beban jamuan
Equipment = peralatan
Equities = Kekayaan
Estimate value = nilai taksiran
Estimated gross profit = taksiran laba kotor
Excess value = nilai lebih
Exchange rate = nilai tukar
Expected rate of return = tingkat pengembalian yang diharapkan
Expired = kadaluarsa
Expense = beban
External audit = pemeriksaan pihak eksternal
Extra ordinary gain = keuntungan yang tidak biasa
Extra ordinary loss = kerugian yang tidak biasa
Extra ordinary repairs = perbaikan yang tidak biasa
Fiscal year = tahun pajak
Fixed asset subsidiary ledger = buku tambahan harta tetap
Fixed asset turnover = perputaran harta tetap
Fixed cost = biaya tetap
Flow of cost = aliran biaya
Flow of document = peredaran dokumen
Flow of fund = aliran dana
Flowchart = bagan alur
Forecast balance sheet = neraca perkiraan
Forecast income statement = laba rugi perkiraan
Fraud = kecurangan
Freight in = ongkos kirim pembelian
Freight out = ongkos kirim penjualan
General accounting = akuntansi umum
General ledger = buku besar
General jurnal = jurnal umum
General and administration expense = beban umum dan administrasi
General examination = pemeriksaan umum
General assignment = penugasan umum
Government accounting = akuntansi pemerintahan
Gross loss = rugi kotor
Gross profit = laba kotor
Gross profit analysist = analisa laba kotor
Gross profit method = metode laba kotor
Gross profit on sales = laba kotor atas penjualan
Gross working capital = modal kerja kotor
Go public company = perusahaan masuk bursa saham
Heating and lightning expense = beban pemanasan dan penerangan
Hidden reserves = cadangan rahasia
Historical cost = biaya historis
Horizon analyst = analisa mendatar
Human resource accounting = akuntansi sumber daya manusia

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