ISTILAH AKUNTANSI

Aktiva = AssetA

Aktiva Bersih = Net Asset

Aktiva Lancar = Current Assets

Aktiva Tetap = Fixed Assets

Aktiva Tetap Berwujud = Tangible Fixed Assets

Aktiva Tetap Tak Berwujud = Intangible Fixed Assets

Akumulasi = Accumulation

Akumulasi Penyusutan = Accumulated Depreciation

Akumulasi Penyusutan Bangunan = Accumulated Depreciation of Building

Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of Vehicle

Akumulasi Penyusutan Mesin = Accumulated Depreciation of Machinary

Akumulasi Penyusutan Peralatan = Accumulated Depreciation of Equipment

Akun = Account

Akuntansi = Accounting

Akuntansi Anggaran = Budgeting

Akuntansi Biaya = Cost Accounting

Akuntansi Kemasyarakatan = Social Accounting

Akuntansi Keuangan = Financial Accounting

Akuntansi Manajemen = Management Accounting

Akuntansi Pemerikasaan = Auditing

Akuntansi Pemerintahan = Government Accounting

Akuntansi Perpajakan = Tax Accounting

Arus Kas = Cash Flow

Asuransi Bayar Dimuka = Prepaid Insurance

Bangunan = Building

Barang dagangan = Merchandise

Barang siap jual = goods available for sale

Beban = Expense

Beban Administrasi dan Umum = Administrative and General Expense

Beban Asuransi = Insurance Expense

Beban Bunga = Interest Expense

Beban Dibayar Dimuka = Prepaid Expense

Beban gaji = salaries expense

Beban iklan = advertise expense

Beban komisi = commission expense

Beban luar usaha = non operating expense

Beban pajak = tax expense

Beban penjualan = selling expense

Beban penyusutan = depreciation expense

Beban penyusutan kendaraan = depreciation expense of vehicle

Beban penyusutan peralatan = depreciation expense of equipment

Beban perlengkapan = supplies expense

Beban sewa = rent expense

Beban usaha = operating expense

Beban yang masih harus dibayar = accrued expensed

Biaya angkut pembelian = freight in/transportation in/carriage inward

Biaya angkut penjualan = freight out/transportation out/carriage outward

Bukti pembelian = purchase invoice

Bukti penjualan = sales invoice

Bukti-bukti dokumen = source of document

Buku Besar = Ledger

Buku besar pembantu piutang = account receivable subsidiary ledger

Buku besar pembantu utang = account payable subsidiary ledger

Buku besar tambahan/pembantu = subsidiary ledger

Buku besar umum = general ledger

Buku persediaan = stock ledger sheets

Debitur = Debtor

Debet = Debt

Efek/surat Berharga = Marketable Securities

Faktur = Invoice

Hak atas kekayaan = Equities

Hak Cipta = Copyright

Hak Perolehan = Historical Cost/At Cost

Harga Pokok Penjualan = Cost Of Goods Sold

Iklan Dibayar Dimuka = Prepaid Advertising

Ikhtisar Laba Rugi = Income Summary

Investasi Tambahan = Additional Investment

Jatuh tempo = maturity

Jurnal = Journal

Jurnal khusus = special journal

Jurnal koreksi = correction entries

Jurnal pembalik = reversing entries

Jurnal penerimaan kas = cash receipt journal

Jurnal pengeluaran kas = cash disbursement/cash payment journal

Jurnal penjualan = sales journal

Jurnal penutup = closing entries

Jurnal penyesuaian = adjustment entries

Jurnal umum = general entries

Kartu persediaan = stock card

Kartu piutang = debtors account

Kas di bank = cash in bank

Kas di tangan = cash on hand

Kekayaan = property

Kekayaan bersih = net worth

Kertas saham = worksheet

Keuntungan saham = dividend

Kewajiban = liabilities

Kewajiban jangka panjang = long term liabilities

Kewajiban lancar/jangka pendek = current liabilities

Konsep kesatuan usaha = business unit entity concept

Kredit = credit

Laba bersih = net income

Laba ditahan = retained earnings

Laba kotor = gross profit

Laba operasional = operating income

Laba penjualan aktiva = gain on sale of assets

Laba usaha = operating income

Laporan = report form

Laporan akuntansi = accounting statement

Laporan keuangan = financial statement

Laporan laba rugi = income statement

Merek dagang = trademark

Mesin = machinary

Modal = capital

Modal akhir periode = ending capital

Modal awal periode = beginning capital

Modal pemilik = owner's equity

Modal pinjaman = debt capital

Modal saham = capital stock

Nama akun = account title

Nama baik = goodwill

Neraca = balance sheet

Neraca saldo = trial balance

Neraca saldo setelah pentupan = post closing trial balance

Neraca saldo setelah penyesuaian = adjusted trial balance

Nilai buku = book value

Nilai jatuh tempo = maturity value

Nilai masa kini = current value

Nilai residu = residual value

Nota debet/kredit = debt/credit memo

Obligasi utang = bond payable

Pabrik = manufacturing

Pajak penghasilan = income tax

Pembelian = purchases

Pembelian bersih = net purchase

Pembukuan = book keeping

Pembukuan berpasangan = double entry book keeping

Penafsiran = interpeting

Pencatatan = recording

Pendapatan = income/revenue

Pendapatan bunga = interest income/revenue/earned

Pendapatan jasa = fees income

Pendapatan jasa diterima dimuka = unearned service revenue

Pendapatan komisi = commission revenue

Pendapatan luar usaha = non operating revenue

Pendapatan sewa = rent income/revenue

Pendapatan sewa diterima dimuka = unearned rent

Pendapatan usaha = operating revenue

Pendekatan neraca = balance sheet approach

Pengelompokan = classifying

Pengeluaran = expenditure

Pengendalian persediaan = stock control

Pengikhtisaran = summarizing

Pengukuran = measuring

Penjualan = sales

Penjualan bersih = net sales

Penjualan kredit = sales on credit/credit sales

Penjualan tunai = cash sales

Penyusutan = depreciation

Peralatan = equipment

Periode akuntansi = accounting period

Periode fiskal = fiscal period

Perlengkapan = supplies

Persamaan dasar akuntansi = accounting equation

Persediaan akhir barang dagangan = ending inventory/stock

Persediaan awal barang dagangan = beginning inventory/stock

Perusahaan dagang = commercial enterprise/trading company

Perusahaan jasa = service enterprise

Perusahaan perorangan = proprietorship/ownership

Piutang bunga = interest receivable

Piutang usaha = account receivables

Pos-pos neraca = balance sheet items

Potongan dagang = trade discount

Potongan pembelian = purchase discount/discount received

Potongan penjualan = sales discount/discount allowed

Potongan tunai = cash discount

Prive = drawing/withdrawl

Retur pembelian = purchase return

Retur penjualan = sales return

Rugi bersih = net loss

Rugi operasional = operating loss

Rugi penjualan aktiva = loss on sale of assets

Saham = Stock

Saldo akun = Account Balance

Saldo Sisa = Balance

Sewa Dibayar Dimuka = Prepaid Rent

Sistem Akuntansi = Accounting System

Sistem Berkala/Terus-Menerus = Perpetual System

Suku Bunga = Interest Rate

Syarat Pembayaran = Credit Term

Tanah = Land

Tanda Pemeriksaan = Check Mark

Tata Buku Berpasangan = Double Entry

Transaksi = Transaction

Utang = Debt

Utang Bank = Bank Loan

Utang Bunga = Interest Payable

Utang Gaji = Salaries Payable

Utang Hipotik = Mortgage

Utang Pajak = Tax Payable

Wesel Bayar = Notes Payable

Wesel Tagih = Notes Receivable

Dipost oleh : Khu Teng Un, SE

http://onlinelearningaccounting.blogspot.com/