Selasa, 20 Maret 2018

Kosa Kata Akuntansi Dalam Bahasa Inggris

Berikut kosa kata Akuntansi dalam bahasa Inggris beserta artinya :
Income = laba
Income after tax = laba sesudah pajak
Income from joint venture= laba usaha patungan
Income from operation = laba dari usaha
Income sharing agreement = persetujuan pembagian laba
Income statement = laporan rugi laba
Income statement account = rekening/akun laba rugi
Income summary = ikhtisar laba rugi
Incremental cost = biaya tambahan
Independent Auditor Report = Laporan pemeriksaan independen
Indirect expense = Beban tidak langsung
Indirect departemental expense = beban departemen tidak langsung
Indirect factory cost = biaya pabrik tidak langsung
Indirect labor = tenaga kerja tidak langsung
Indirect material = bahan baku tidak langsung
Indirect operating expense = beban usaha tidak langsung
Individual proprietorship = perusahaan milik perorangan
Inflation = tingkat inflasi
Information system = sistem informasi
Initial inventory = persediaan awal
Initial audit = pemeriksaan pertama kali
Input tax = pajak masukan
Installation cost = biaya pemasangan
Installment = cicilan
Installment contract receivable = piutang penjualan cicilan
Installment method = metode cicilan
Installment payable = hutang cicilan
Installment term debt = hutang jangka menengah
Insurance expense general = beban asuransi umum
Insurance expense selling = beban asuransi penjualan
Intagible asset = aktiva tak berwujud
Intercompany loans = pinjaman antar perusahaan
Interest = bunga
Interest bearing note = wesel berbunga
Interest expense = beban bunga
Interest income = pendapatan bunga
Interest payable = hutang bunga
Interest receivable = piutang bunga
Interim statement = laporan sementara
Interest factor = faktor bunga
Interest income = pendapatan bunga
Internal audit = pemeriksaan internal
Internal control = pengendalian internal
Internal control questionary = pertanyaan pengendalian internal
Internal financing = pembiayaan internal
Inventory = persediaan
Inventory of material = persediaan bahan mentah
Inventory turn over = perputaran persediaan
Inventory valuation = penilaian persediaan
Investment in fund = investasi dalam dana
Investment in bond = investasi dalam obligasi
Investment in joint venture = investasi dalam usaha patungan
Investment in land = investasi dalam bentuk tanah
Investment in life insurance = investasi dalam bentuk asuransi jiwa
Investment in stock = investasi dalam bentuk saham
Investor = orang yang menanamkan modal
Invoice = faktur
Job order cost = biaya pesanan
Job order cost sheet = kartu biaya pesanan
Job order cost system = sistem biaya pesanan
Job time ticket = katu jam kerja
Joiny cost = biaya gabungan
Joint cost of capital = biaya penggunaan modal bersama
Joint product = produksi gabungan
Joint venture = usaha patungan
Joint venture books = buku-buku usaha patungan
Journal = catatan buku harian
Journal entry = pencatatan buku harian
Journalizing = proses pencatatan buku harian
Judgement sampel = contoh pertimbangan
Labor = tenaga kerja
Labor budget = anggaran tenaga kerja
Labor cost = biaya tenaga kerja
Labor cost control = pengendalian biaya tenaga kerja
Labor cost report = laporan biaya tenaga kerja
Labor efficiency ratio = rasio efisiensi tenaga kerja
Labor efficiency standar = standar efisiensi tenaga kerja
Labor efficiency variance = selisih efisiensi upah
Labor fringe benefit = pendapatan yang diterima tenaga kerja
Labor performance report = laporan pelakasanaan kerja
Labor rate variance = penyimpangan tarif tenaga kerja
Land = tanah
Land right = hak atas tanah
Last in first out (LIFO) = masuk terakhir keluar pertama
Lease = sewa
Lease agreement = kontrak sewa guna
Leasing = sewa guna
Ledger = buku besar
Legal capital = modal resmi
Lessee = pihak yang menyewakan guna barang
Lessor = pihak yang menyewa guna barang
Letter of comments = surat komentar
Letter of transmittal = surat penyerangan
Liabilities = kewajiban
Limited liability = tanggung jawab terbatas
Liquidation deviden = deviden likuidasi
Liquidity = kemampuan bayar hutang jangka pendek
Long form report = laporan keuangan bentuk panjang
Long run proof = pengecekan jangka panjang
Long term debt = hutang jangka penjang
Long term debt to equity ratio = rasio hutang jangka panjang terhadap modal sendiri
Long term investment = investasi jangka panjang
Long term liabilities = hutang jangka panjang
Loss = kerugian
Loss from operation = rugi dari usaha
Loss on realization = realisasi kerugian
Loss on reduction of inventory = kerugian dari penurunan nilai persediaan
Loss on repossession = kerugian dari penarikan kembali
Loss on sale of investment = kerugian penjualan investasi
Loss on trade in = kerugian dari penukaran
Loss unit = unit yang hilang
Lower cost or market = harga beli atau harga pasar mana yang lebih rendah
Lump sum purchase = pembelian secara bulat
Machine = mesin
Maintenance cost = biaya pemeliharaan
Maintenance department budget = anggaran departemen pemeliharaan
Maintenance expense = beban pemeliharaan

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