Thursday, March 24, 2011

Istilah-istilah Akuntansi dalam Bahasa Inggris

A
Account Payable = Hutang Usaha
Account Receivable = Piutang Usaha
Accounting Cycle = Siklus Akuntansi
Adjusting Entries = Ayat Jurnal Penyesuaian
Adjusted Trial Balance = Neraca Saldo Disesuaikan

 B
Bond = Obligasi
Bad Debts = Piutang tak Tertagih
Beginning Balance = Saldo Awal

 Balance Sheet = Neraca
Basic Accounting Equation = Persamaan Dasar Akuntansi
Building = Gedung 

C
Closing Entries = Jurnal Penutup
Cash = Kas
Current Assets = Aktiva Lancar
Current Liabilities = Kewajiban Lancar
Common Stock = Saham Biasa
Cost of Goods Sold = Harga Pokok Penjualan (HPP)
Customer Deposits = Uang Muka

 D
Depreciation = Penyusutan
Dividends = Deviden
Drawing Account = Akun Prive (Pengambilan Pribadi)

 F
Fixed Assets = Aktiva Tetap
...........................

Fee Revenue = Pendapatan Jasa
Financial Statements = Laporan Keuangan

 G
General Journal = Jurnal Umum
Gross Profit = Laba Kotor
Gains = Laba

 I
Income Statements = Laporan Laba-Rugi
Income Summary = Ikhtisar Laba-Rugi
Income Tax Expenses = Beban Pajak Penghasilan
Irregular Items = Pos-pos Tidak Biasa
Interest = Bunga
Inventory = Persediaan

 L
Ledger = Buku Besar
Liability = Kewajiban

 M
Maintenance on Equipment = Pemeliharaan Peralatan
Mortage Payable = Hutang Hipotek
Merchandise Inventory = Persediaan Barang

 N
Net Income = Laba Bersih
Nominal Account = Akun Nominal
Note Payable = Wesel Bayar (Hutang Wesel)
Note Receivable = Wesel Tagih (Piutang Wesel)

 Sekian dulu istilah-istilahnya. Semoga bermanfaat. Dan apabila ada yang ingin ditanyakan, tolong posting komentarnya ya,,, Terimakasih..
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15 comments:

  1. punyaerikaMarch 4, 2012 at 7:06 PM

    kalau istilah souvenir masuk akun apa?

    ReplyDelete
  2. Indah JewelMarch 29, 2012 at 10:25 PM

    tergantung perusahaannya,,
    :)

    ReplyDelete
  3. AnonymousJuly 24, 2013 at 11:17 AM

    mba kalau piutang saja apa ya istilahnya, maksud saya begini saya jualan nah pembelinya itu ngutang dulu, jadikan di pihak saya jadi piutang, nah piutang yang seperti itu apa istilahnya?

    ReplyDelete
    Replies
    1. Indah JewelFebruary 9, 2014 at 3:39 PM

      Menurut saya, kalau hutang saja itu sama dengan hutang usaha seperti diatas (account payable). Kalau untuk piutang juga sama saja seperti diatas, yaitu account receivable.
      Terima kasih sudah berkunjung. Semoga bermanfaat. ^_^

      Delete
    2. RendyJuly 16, 2020 at 7:59 AM

      Account Receivable / Trade Receivable, dibuat sub ledger juga per pembeli jadi memudahkan total piutang nanti di akhir periode buku / bulan

      Delete
    3. Indah JewelJuly 20, 2020 at 5:45 PM

      Terima kasih infonya ya ^_^

      Delete
  4. dina yunandaJanuary 29, 2014 at 12:10 PM

    Maaf kalo hipotik aja apa istilahnya ya
    Sma retur penjualan & pembelian istilah'nya apa ya...

    ReplyDelete
    Replies
    1. Indah JewelFebruary 9, 2014 at 3:43 PM

      Maaf, saya juga kurang ingat. Sepertinya (Hipotek). Untuk retur penjualan dan pembelian kamu bisa lihat di postingan saya yang satunya lagi. http://indahjewel.blogspot.com/2012/07/istilah-akuntansi-dalam-bahasa-inggris_24.html

      Delete
    2. UnknownApril 7, 2014 at 11:10 AM

      Mba kalau total hutang dalam istilah akuntansi itu apa ya mba,,

      Delete
    3. RendyJuly 16, 2020 at 8:00 AM

      Total Liabilitas (semua hutang jangka pendek dan jangka panjang)

      Delete
    4. Indah JewelJuly 20, 2020 at 5:46 PM

      Terima kasih infonya ^_^

      Delete
  5. UnknownApril 7, 2014 at 11:09 AM

    Mba, kalau total hutang itu istilahnya apa ya mba,,

    ReplyDelete
    Replies
    1. Indah JewelApril 27, 2014 at 12:37 AM

      total hutang itu bisa total debt atau total account payable,, :)

      Delete
  6. mak¡chanOctober 15, 2020 at 9:23 AM

    makasih ka atas infonya

    ReplyDelete
    Replies
    1. Indah JewelOctober 16, 2020 at 7:17 AM

      Sama-sama.. terima kasih ya sudah berkunjung ^_^

      Delete

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