Selasa, 12 November 2013

Kosakata yang berhubungan dengan dunia akuntansi





Kosakata yang berhubungan dengan dunia akuntansi


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 Expenditue                                        : 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 kontraktual
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
Debet                                                              : 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 Gaint                                      : Keuntungan dari pos luarbiasa
Extraordinary Loss                                       : Kerugian dari pos luarbiasa
Estimates                                                        : Estimasi/perkiraan

F
Fair Value                                                      : Nilai wajar
Fee Revenue                                                  : Pendapatan jasa
Fee Earned                                                    : Pendapatan 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 Disposat                                           : 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                                                                                                       

Sumber :
http://indahjewel.blogspot.com/2012/07/istilah-akuntansi-dalam-bahasa-inggris_24.html

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