Kamis, 31 Januari 2019

Daftar Kosakata Istilah Akuntansi Dalam Bahasa Inggris

Berikut ini daftar kosakata istilah Akuntansi dalam bahasa Inggris beserta dengan artinya :
Account = rekening
Accountant = akuntan
Accounting = akuntansi
Accounting equation = persamaan akuntansi
Accounting system = sistem akuntansi
Accounting term = istilah Akuntansi
Account payable = hutang usaha 
Account receivable = piutang usaha
Accrued expenses = beban masih harus dibayar
Accumulated depreciation = akumulasi penyusutan
Adjusting entry = jurnal penyesuaian
Allowance for bad debt = penyisihan piutang tidak tertagih
At cost = berdasarkan biaya
Audit = pemeriksaan 
Auditor = pemeriksa 
Bad debt ekspense = beban piutang tidak tertagih
Balance sheet = neraca
Bank = bank
Bank loan = pinjaman bank
Bank statement = rekening koran
Bond = obligasi
Bond payable = utang obligasi
Bookkeeping = pembukuan
Book value = nilai buku
Break even point = titik impas
Budget = anggaran
Building = bangunan
Calender year = tahun kalender
Cash = uang tunai
Cash and equivalent = kas dan setara kas
Cash flow statement = laporan arus kas
Cash payment journal = buku harian pembayaran kas
Cash receipt journal = buku harian penerimaan kas
Chief executive officer = direktur utama
Chief finance officer = direktur keuangan
Chief marketing officer = direktur pemasaran
Chief operating officer = direktur operasional
Controller = pengawas
Cost of goods sold = harga pokok penjualan
Currency = mata uang
Current assets = harta lancar
Current liability = kewajiban lancar
Current ratio = rasio lancar
Debit balance = saldo debet
Debt ratio = rasio utang
Debt to equity ratio = rasio utang terhadap modal
Depletion expense = beban deplesi
Deposit = simpanan
Deposit slip = bukti setoran
Depreciation expense = beban penyusutan
Director = direktur
Double declining method = metode penurunan berganda
Down payment = uang muka
Earning after tax = laba setelah pajak
Earning before interest and tax = laba sebelum bunga dan pajak
Earning per share = laba per saham
Economy = ekonomi
Employee receivable = piutang karyawan
Equipment = peralatan
Equity = modal
Equity statement = laporan perubahan modal
External audit = pemeriksaan dari luar
Expenditure = pengeluaran
Fair market price = harga pasar wajar
Financial position = posisi keuangan
Financial statement = laporan keuangan
First in first out = pertama masuk pertama keluar
Fiscal year = tahun pajak
Fixed assets = harta tetap
Fixture = perabotan
Fluctuating fund = dana tidak tetap
Gasoline expense = beban bahan bakar
General Administrative expense = beban umum administrasi
General Journal = jurnal umum
General Ledger = buku besar
Gross profit = laba kotor
Imprest fund = dana tetap
Insurance expense = beban asuransi
Internal Audit = pemeriksa dari dalam
Interest rate = suku bunga
Inventory = persediaan
Inventory turn over = perputaran persediaan
Investment = investasi
Invoice = faktur

Land = tanah
Leverage ratio = rasio pengungkit
Liabilitu = kewajiban
Long term liability = kewajiban jangka panjang
Maintenance fees = biaya pemeliharaan
Market price = harga pasar
Market value = nilai pasar
Marketable securities = surat-surat berharga
Maturity = jatuh tempo
Merchandise = barang dagangan
Minority interest = hak minoritas
Mortgage loan = pinjaman hipotik
Moving average = rata-rata bergerak
Non current asset = harta tidak lancar
Operating expense = beban usaha
Operating income = laba usaha
Other receivable = piutang lainnya
Payment clause = syarat pembayaran
Period = periode
Petty cash = kas kecil
Prepaid expense = beban dibayar dimuka
Price list = daftar harga
Profit Loss Statement = Laporan laba rugi
Profit margin = marjin laba
Purchase Invoice = faktur pembelian
Purchases = pembelian
Quick ratio = rasio cepat
Rent expense = beban sewa
Retained Eearnings = laba ditahan
Revenue = pendapatan
Salary expense = beban gaji
Sales = penjualan
Sales Invoice = faktur penjualan
Securities = surat-surat berharga
Selling expense = beban penjualan
Sales = penjualan
Shares = saham
Special Journal = jurnal khusus
Straight line method = metode garis lurus
Sum of the year digit method = metode jumlah angka tahun
Tax expense = beban pajak
Taxable income = penghasilan kena pajak
Travelling expense = beban perjalanan dinas
Trial balance = neraca percobaan
Turnover = perputaran
Unearned income = penghasilan ditangguhkan
Vehicle = kendaraan
Wages = upah
Worksheet = kertas kerja

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