Hai gaes, disini aku akan berbagi tentang istilah-istilah akuntansi. Apa sih itu istilah-istilah akuntansi? Istilah akuntansi yaitu istilah yang sering digunakan dalam akuntansi gaes, seperti kas, utang, modal, pendapatan, beban, dan masih banyak lagi. Selain itu aku juga berbagi istilah-istilah ini dalam bahasa inggris juga.
Yuk yang mau tahu lebih banyak tentang istilah akuntansi, silahkan scroll ke bawah.
A
Aktiva = asset
Aktiva bersih = net asset
Aktiva lancar = current assets
Aktiva tetap = fixed assets
Aktiva tetap berwujud = tangible fixed assets
Aktiva tetap tidak 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 machine
Akumulasi penyusutan peralatan = accumulated depreciation of equipment
Akun = account
Akun T = T account
Akuntansi = accounting
Arus kas = cash flow
Asuransi bayar dimuka = prepaid insurance
B
Bangunan = building
Barang dagangan = merchandise
Barang siap jual = goods available for sale
Beban = expense
Beban administrasi dan umum = administration and general expense
Beban pemeliharaan = maintenance expenses
Beban listrik dan telepon = telephone and electricity expense
Beban asuransi = insurance expense
Beban bunga = interest expense
Beban dibayar dimuka = prepaid expense
Beban gaji = salaries expense
Beban iklan = advertising expense
Beban komisi = commission expense
Beban yang masih harus dibayar = accrued expenses
Beban luar usaha = non operating expense
Beban pajak = tax expense
Beban penjualan = selling expense
Beban lain-lain = other 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 expense
Biaya = cost
Biaya angkut pembelian = freight in
Biaya angkut penjualan = freight out
Buku besar = ledger
Buku besar pembantu piutang = subsidiary ledger of account receivable
Buku besar pembantu utang = subsidiary ledger of account payable
Buku besar pembantu = subsidiary ledger
Bukti = evidence
Beban kerugian piutang = bad debt expense
C
Cek = check
Cadangan kerugian piutang = allowance for doubtful debt
D
Debitur = debtor
Debet = debt
Dokumen transaksi = transaction document
Dividen = dividend
E
Efek/surat berharga = marketable securities
F
Faktur = invoice
Faktur pembelian = purchase invoice
Faktur Penjualan = sales invoice
H
Hak cipta = copyright
Halaman = page
Hak paten = patent
Harga pokok penjualan = cost of goods sold
I
Iklan dibayar dimuka = prepaid advertising
Ikhtisar laba rugi = income summary
Investasi tambahan = additional investment
J
Jatuh tempo = maturity
Jurnal = journal/entries
Jurnal khusus = special journal
Jurnal koreksi = correction entries
Jurnal pembalik = reversing entries
Jurnal penerimaan kas = cash receipt journal
Jurnal pengeluaran kas = cash disbursement journal/cash payment journal
Jurnal penjualan = sales journal
Jurnal pembelian = purchase journal
Jurnal penutup = closing entries
Jurnal penyesuaian = adjusting entries
Jurnal umum = general entries
K
Kas = cash
Kas kecil = petty cash
Kendaraan = vehicle
Keterangan = description
Kartu persediaan = stock card
Kartu piutang = debtors account
Kas di bank = cash in bank
Kas di tangan = cash on hand
Kertas kerja = worksheet
Keuntungan saham = dividend
Kewajiban = liabilities
Kewajiban jangka panjang = long term liabilities
Kewajiban lancar/jangka pendek = current liabilities
Kredit = credit
L
Laba bersih = net profit
Laba bersih sebelum pajak = net profit before tax
Laba ditahan = retained earnings
Laba kotor = gross profit
Laba operasional = operating income
Laba penjualan = sales profit
Laba usaha = operating income
Laporan = statement
Laporan perubahan modal = statement of changes in equity
Laporan arus kas = cash flow statement
Laporan keuangan = financial statement
Laporan laba rugi = income statement/profit and loss statement
M
Merek dagang = trade mark
Mesin = machine
Modal = capital
Modal akhir periode = ending capital
Modal awal periode = beginning capital
Modal pemilik = owner's equity
Modal saham = capital stock
N
Nama akun = account name
Nama baik = goodwill
Neraca = balance sheet
Neraca saldo = trial balance
Neraca saldo setelah penutupan = post closing trial balance
Neraca saldo sebelum penyesuaian = unadjusted 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
Nomor bukti = evidence number
Nota debet = debt memo
Nota kredit = credit memo
P
Pabrik = manufacturing
Pajak = tax
Pajak penghasilan = income tax
Pembelian = purchases
Pembelian bersih = net purchase
Pendapatan = income/revenue/earned
Pendapatan bunga = interest income
Pendapatan jasa = fees earned
Pendapatan jasa diterima dimuka = unearned revenue
Pendapatan yang masih harus diterima = accrued revenue
Pendapatan komisi = commission revenue
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income
Pendapatan sewa diterima dimuka = unearned rent
Pendapatan usaha = operating revenue
Pendekatan neraca = comparative balance sheet
Pengeluaran = payment/disbursement
Pengendalian persediaan = stock control
Penjualan = sales
Penjualan bersih = net sales
Penjualan kredit = credit sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Peralatan = equipment
Periode akuntansi = accounting period
Perlengkapan (bahan habis pakai) = supplies
Persamaan dasar akuntansi = accounting equation
Persediaan barang dagang = merchandise inventory
Persediaan akhir barang dagangan = ending inventory
Persediaan awal barang dagangan = beginning inventory
Perusahaan = enterprise
Perusahaan dagang = commercial enterprise
Perusahaan jasa = service enterprise
Perusahaan perorangan = ownership
Piutang bunga = interest receivable
Piutang usaha = account receivables
Potongan pembelian = purchase discount
Potongan penjualan = sales discount
Potongan tunai = cash discount
Prive = drawing/withdrawl
R
Retur pembelian = purchase return
Retur penjualan = sales return
Referensi = reference
Rekonsiliasi bank = bank reconciliation
Rugi bersih = net loss
Rugi bersih sebelum pajak = net loss before tax
Rugi kotor = gross loss
Rugi operasional = operating loss
Rugi penjualan aktiva = loss on sale of assets
S
Saham = stock
Saham biasa = common stock
Saldo akun = account balance
Saldo sisa = balance
Saldo awal = beginning balance
Saldo akhir = ending balance
Sewa dibayar dimuka = prepaid rent
Sistem akuntansi = accounting system
Sistem berkala/terus-menerus = perpetual system
T
Tanah = land
Tanggal = date
Tata buku berpasangan = double entry
Transaksi = transaction
U
Uraian = description
Utang = payable
Utang usaha = account payable
Utang bank = bank payable/loans
Utang obligasi = bond payable
Utang listrik dan telepon = telephone and electricity payable
Utang bunga = interest payable
Utang gaji = salaries payable
Utang hipotik = mortgage
Utang pajak = tax payable
W
Wesel bayar = notes payable
Wesel tagih = notes receivable
Yang mau download istilah-istilah akuntansi ini, silahkan download pada link dibawah ini :
ISTILAH AKUNTANSI LENGKAP DALAM BAHASA INGGRIS
Link 1
Link 2
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