Istilah Akuntansi dalam Bahasa Inggris

Hay sobat EAP,,,

Apa kabar? Semoga baik-baik ya.. J J J

Kali ini saya akan memposting kembali mengenai beberapa istilah-istilah dari akuntansi dalam bahasa inggris... Saya biasa menamakannya dengan “Accounting Vocabulary” atau “Kosakata Akuntansi”..

Dimana Accounting Vocabulary ini adalah lanjutan dari postingan sebelumnya. Yaitu postingan pertama saya dalam judul Istilah-Istilah Akuntansi dalam Bahasa Inggris. Dalam postingan kali ini saya akan menambahkan beberapa atau lumayan banyak kosakata baru dan juga situasi dalam Akuntansi. Berikut “Accounting Vocabulary” nya ,, cekidot sobat EAP...

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 Expenditure                                        : 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

Debit                                                               : 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 Gains                                        : Keuntungan dari pos luarbiasa

Extraordinary Loss                                          : Kerugian dari pos luarbiasa

Estimates                                                        : Estimasi/perkiraan

F

Fair Value                                                        : Nilai wajar

Fee Revenue                                                   : Pendapatan jasa

Fee Earned                                                      : Pendap tan 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 Disposal                                              : 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