istilah akuntansi

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bagi teman teman yang menyukai pelajaran akuntansi...
memang seharusnya teman teman mengetahui isstilah istilah akuntansi dalam bahasa inggris..

karna zaman sekarang banyak perusahaan yang menuntut laporan keuaangan nya memakai bahasa inggris!!!!!

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Inggris - IndonesiaA                       
Account               =             Akun Rekening
Account form    =             Bentuk akun
Account no         =             Nomor akun
Accountting        =             Akuntansi
Accountting concept      =             Konsep Akuntasi
Accountting equation    =             Persamaan akuntasi
Accountting framework                =             Rerangka acuan akuntansi
Accountting principles   =             Prinsip-prinsip akuntans
Accountting information               =             Informasi akuntansi
Accountting period         =             Periode akuntasi
Accountting policy           =             Kebijakan akuntansi
Accountting process       =             Proses akuntasi
Accountting records       =             Catatan akuntansi
Accountting standard     =             Standar akuntansi
Accountting cycle             =             Siklus akuntansi
Accountting system        =             Sistem akuntansi
Account payable              =             Utang usaha
Account receivable         =             Piutang usaha
Accrual basis      =             Dasar akrual
Accumulated depreciation           =             Akumulasi deprisiasi
Adjusting entry                 =             Jurnal penyesuaian
Advertising expense      =             Beban iklan
Assets   =             Asset ( harta)
Auditing               =             Pemeriksaan akuntansi
----------------------------------                      
B                            
Bad debt expense           =             Beban piutang ragu-ragu
Balance                =             Saldo
Balance sheet    =             Neraca
Bank Reconciliation         =             Rekonsilaiasi bank
Bank statement                =             Laporan bank
Bonds payable =             Utang obligasi
Book value          =             Nilai buku
Building                =             Bangunan
----------------------------------                      
C                            
Capital =             Modal
Capital expenditure        =             Pengeluaran modal
Cash      =             Kas
Cash dividend    =             Dividen kas
Cash in bank       =             Kas di bank
Cash flow            =             Arus kas
Cash overdraft =             Kas negative
Cash sales           =             Penjualan tunai
Cash payment journal    =             Jurnal pengeluaran kas
Cash receipt journal        =             Jurnal penerimaan kas
Cash short and over        =             Beda kas/selisih kas
Chart of account               =             Bagan akunt (perkiraan)
Closing journal entry      =             Ayat jurnal penutup
Comission earned            =             Pendapatan komisi
Corporation        =             Korporasi (perseroan)
Cost       =             Kos
Cost accounting                =             Akuntansi biaya
Credit sale           =             Penjualan kredit
Current asset     =             Aset (harta) lancer
Current liability                 =             Utang lancer
Current ratio      =             Rasio lancer
Customer            =             Pelanggan
----------------------------------                      
D                            
Date      =             Tanggal
Declining balance method            =             Metode depresiasi saldo menurun
Debit     =             Debit
Deposit in transit              =             Setoran dalam perjalanan
Depreciation expense   =             Beban depresi
Direct write-off method               =             Metode penghapusan langsung
Drawing               =             Pengambilan oleh pemilik (prive)
----------------------------------                      
E                             
Earning                 =             Pendapatan
Earning per share             =             Laba perlembar saham
Economic entity                =             entitas ekonomi
Economic life     =             usia ekonomis
Expense               =             beban
----------------------------------                      
F                             
Fair market value             =             nilai pasar wajar
FASB      =             financial accounting standard board
FIFO (first in first out )    =             masuk pertama keluar pertama
Financial statement        =             laporan keuangan
Fixed asset         =             asset ( harta) tetap
Freight-in            =             beban angkut pembelian
Freight- out        =             beban angkut penjualan
----------------------------------                      
G                            
Gain on sale land              =             Laba dari penjualan tanah
Gain on sale investment               =             laba dari penjualan investasi
General journal                =             jurnal umum
General ledger =             buku besar umum
Going concern concept                 =             konsep keseimbangan
General marketing expense       =             Beban umum pemasaran
General administrative expense               =             Beban umum administrasi
Gross profit        =             laba kotor
Gross profit method       =             metode laba kotor
Gross sales         =             penjualan kotor
----------------------------------                      
H                            
Hidden Reserves              =             Cadangan rahasia
Historical cost Accounting             =             Harga perolehan historis
Historical cost    =             biaya historis
Horizon Analyst                =             Analisa mendatar
Human Resource Accounting      =             Akuntansi sumber daya manusia
----------------------------------                      
I                              
Income statement          =             laporan laba rugi
Income tax         =             pajak penghasilam
Income tax payable        =             utang pajak penghasilan
Idle cash              =             kas yang menganggur
Insurance expense         =             beban asuransi
Intangible fixed asset     =             asset tetap tidak terwujud
Interest bearing notes   =             wesel berbunga
Interest income                =             pendapatan bunga
Internal control                 =             pengendalian internal
Inventory            =             persediaan
Investment        =             investasi
Investment in board       =             investasi dalam obligasi
Investment in stocks      =             investasi dalam saham
Invoice                 =             Faktur
----------------------------------                      
J                             
Job time ticket  =             Kartu jam kerja
Joint cost             =             Biaya gabungan
Joint cost of capital          =             Biaya penggunan modal bersama
Joint product     =             Produksi gabungan
Joint venture     =             Usaha patungan
Joint venture books        =             buku-buku usaha patungan
Journal =             Buku harian
Journal entry     =             Ayat-ayat jurnal
Journalizing        =             menjurnal/ penjurnalan
Judgment sample            =             Sampel pertimbangan
----------------------------------                      
L                             
Land      =             Tanah
Ledger =             Buku besar
LIFO (Last In First Out)   =             Masuk Terakhir Keluar Pertama
Liability                 =             Kewajiban/utang
Long term debt                 =             Utang jangka panjang
Loss on sale equipment                =             Rugi dari penjualan peralatan
Lower cost or market     =             Nilai terendah antara kos atau nilai pasar
----------------------------------                      
M                           
Monetery unit =             Unit moneter
Mortgage payable           =             Utang hipotek
Machinery          =             Mesin
Market value     =             Nilai pasar
Marketable security       =             Surat berharga
Merchandise inventory                 =             persedian barang dagangan
Miscellaneous expense                =             beban lain- lain
----------------------------------                      
N                            
Net income        =             laba bersih
Notes payable   =             utang wesel
Notes receivable              =             piutang wesel
----------------------------------                      
O                            
Office supplies expense               =             beban perlengkapan kantor
Office equaipment          =             pendapatan operasi
Office fixture     =             perabot kantor
Office salaries expense                 =             beban gaji bagian kantor
Operating income            =             pendapatan operasi
Opportunity cost              =             beban kesempatan
----------------------------------                      
P                            
Paid in capital     =             penyetoran modal
Partnership        =             persekutuan
Periodic system                =             sistem periodic
Perpetual sytem              =             sistem perpetual
Prepaid rent       =             sewa dibayar dimuka
Prepaid insurance            =             asuransi dibayar dimuka
Petty cash           =             kas kecil
Posting                 =             pemindahan jural ke buku besar
Post-closing trial balance              =             neraca saldo setelah jurnal penutup
Preferred stock                =             saham preferen
Present value    =             nilai sekarang
Prior period adjustment               =             penyesuaian tahun sebelumnya
Private accoumtant         =             Akuntan non public
Property divedend          =             dividen property
Public accountant            =             akuntan publik
Proprietorship   =             perusahan berbentuk perorangan
Purchase             =             Pembelian
Purchase discount           =             Diskon pembelian
Purchase return               =             Retur pembelian
----------------------------------                      
Q                             Pendapat wajar tanpa syarat
Qualified Opinion             =            
Quick Ratio         =             Ratio aktiva tunai
----------------------------------                      
R                            
Ratio      =             Rasio
Ratio analysis     =             Analisis rasio
Raw material inventory                 =             Persediaan bahan baku
Rent expense    =             Beban sewa
Rent income      =             Pendapatan sewa
Repair expense                =             Beban reparasi
Restricted cash                 =             Kas dibatasi untuk penggunaan tertentu
Retained earning             =             Laba ditahan
Retail method   =             Metoderetail dalam penilaian persediaan
Revenue              =             Pendapatan
Reversing entry                =             Jurnal pembalik
----------------------------------                      
S                             
Salary expense                 =             Beban gaji
Salary payable   =             Utang gaji
Sales      =             Penjualan
Sales discount   =             Diskon penjualan
Sales expense   =             Beban penjualan
Sales journal      =             Jurnal penjualan
Sales return        =             Retur penjualan
Sales salary         =             Gaji bagian penjualan
Salvage/residual value   =             Nilai sisa
Selling expense                =             Beban penjualan
Serial bonds       =             Obligasi berseri
Share/stock        =             Saham
Sinking funds     =             Dana pelunasan
Single step income statements =             Laporan laba rugi langkah tunggal
Social accounting              =             Akuntansi social
Span of control                 =             Rentang pengawasan
Standard cost    =             Biaya standar
Stock dividend =             Dividen berupa saham
Stock exchange                =             Pasar modal
Stock holder       =             Pemegang saham
Stock holder equity         =             Ekuitas pemegang saham
Stock opname   =             Pemeriksaan persediaan
Stock split            =             Pemecahan saham
Stock subscription           =             Pemesanan saham
Store equipment             =             Peralatan toko
Store supplies expense                 =             Beban perlengkapan toko
Straight line method       =             Metode garis lurus
Subscribed capital stock                =             Saham yang dipesan
Subscribtion receivable                 =             Piutang pemesanan saham
Subsidiary ledger             =             Buku besar pembantu
Sum of the year digits    =             Metode depresiasi jumlah angka tahunan
----------------------------------                      
T                             
T-account            =             Akun bentuk T
Tangible fixed asset        =             Aset tetap berwujud
Taxes    =             Pajak
Tax payable        =             Utang pajak
Telephone expense       =             Beban telepon
Term of trade    =             Syarat perdagangan
Time value of money     =             Nilai waktu uang
Transportation-in             =             Biaya angkut pembelian
Transportation-out         =             Biaya angkut penjualan
Treasury stock   =             Saham perbendaharaan
Trial balance       =             Neraca saldo
----------------------------------                      
U                            
Unit of activity method                 =             Metode unit aktivitas
Unit Cost             =             Harga perunit
Unit Equivalent =             Unit setara
Unit Of Output Depreciation       =             Penyusutan dengan jumlah unut keluaran
Unit Product Cost            =             Biaya unit produksi
Unit Profit Graph             =             Grafik laba perunit
Unit Still In Process          =             Unit dalam Proses
Unlimited Liabilities         =             Kewajiban tak terbatas
Unqualied Opinion          =             Pendapatan Wajar
Unvoidable Cost               =             Biaya yang terhindarkan
Useful Life          =             Masa Pengunaan
Utility expense                 =             Beban penunjang
----------------------------------                      
V                            
Variable Cost     =             Biaya variabel
Variable Cost Ratio          =             Rasio biaya Variabel
Variable Efficiency Variance        =             Penyimpangan effisiensi biaya variabel
Variance Analysist           =             Analisa selisih
Variance Analysist Report            =             Laporan analisa penyimpangan
Verability             =             Daya uji
Vertical Analysist              =             Analisa Vertical
Volume Variance             =             Penyimpangan dalam isi
Voucher               =             Dokumen pembayaran
Voucher payable              =             Utang voucher
Voucher Register             =             Pemeriksaan dokumen dasar
Vouching             =             Biaya upah
----------------------------------                      
W                           
Wages =             Upah
Wages payable                 =             Utang upah
Work in process inventory           =             Persediaan barang dalam proses
Work sheet        =             Kertas kerja
Working capital                 =             Modal kerja
Window dressing             =             Menampilkan agar kelihatan lebih bagus
Writing off acount receivable     =             Penghapusan piutang usaha
----------------------------------                      
Y                              Metode penghapusan
Yield      =            
Yield Variance    =             Penyimpangan hasil
----------------------------------                      
Z                             
Zero Base Budgeting      =             Penganggaran atas dasar nol
  • bukti tertulis mengenai persetujuan untuk mengeluarkan uang.
  • Wesel tagih (notes receivables) :janji

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