Vocabulary istilah-istilah dalam akuntansi
A
1. Account =
Akun
2. Account Balance = Saldo Akun
3. Account Payable =
Utang Dagang
4. Account Payable Subsidiary Ledger = Buku Besar Pembantu Utang
5. Account Receivable =
Piutang Dagang
6. Account Receivable Subsidiary = Buku Besar Pembantu Piutang
Ledger
7. Accruad Expense = Utang Biaya
8. Account Tittle = Nama Akun
9. Accounting Equation = Persamaan Dasar
Akuntansi
10. Accounting Periode = Periode Akuntansi
11. Accounting Statement = Laporan Akuntansi
12. Accounting System = Sistem Akuntansi
13. Accumulation =
Akumulasi
14. Accumulated Depreciation =
Akumulasi Penyusutan
15. Accumulated Depreciation of = Akumulasi Penyusutan Tanah
Building
16. Accumulated Depreciation of = Akumulasi Penyusutan Peralatan
Equipment
17. Accumulated Depreciation of = Akumulasi Penyusutan Mesin
Machinary
18. Accumulated Depreciation of = Akumulasi Penyusutan Kendaraan
Vehicle
19. Additional Invesment = Investasi Tambahan
20. Adjusment entry = Jurnal Penyesuaian
21. Adjusted Trial Balance =
Neraca Saldo Setelah Penyesuaian
22. Administrative&General Expense = Beban Administrasi dan umum
23. Advertising Expense =
Beban Iklan
24. Allowance for Doubtful Debt =
Cadangan Kerugian Piutang
25. Asset = Aktiva
26. Auditing = Akuntansi Pemeriksaan
B
27. Bad Debt Expense = Beban Kerugian Piutang
28. Balance = Saldo sisa
29. Balance Sheet = Neraca
30. Balance Sheet items = Pos pos neraca
31. Balance Sheet Approach =
Pendekatan Neraca
32. Bank Service Charge =
Beban Administrasi Bank
33. Beggining Capital = Modal Awal Periode
34. Bank Loan = Hutang Jangka Panjang
35. Bond Payable =
Obligasi Utang
36. Book Keeping =
Pembukuan
37. Book Value = Nilai Buku
38. Budgeting = Akuntansi Anggaran
39. Building =
Gedung
40. Building Accumulated Depr =
Akumulasi Penyusutan Gedung
c
41. Capital =
Modal
42. Capital Stock =
Modal Saham
43. Cash Discount = Potongan Tunai
44. Cash Flow =
Arus Kas
45. Cash In Bank =
Kas Di Bank
46. Cash on Hand = Kas ditangan
47. Cash Payment Journal =
Jurnal Pengeluaran Kas
48. Cash Receipt Journal = Jurnal Penerimaan Kas
49. Cash Sales =
Penjualan Tunai
50. Check mark =
Tanda Pemeriksaan
51. Clossing Entry = Jurnal Penutup
52. Commision Revenue =
Pendapatan Komisi
53. Copy Right =
Hak Cipta
54. Corection Entry = Jurnal Koreksi
55. Cost Accounting = Akuntansi Biaya
56. Cost of goods Sold = Harga Pokok Penjualan
57. Credit Card =
Kartu Kredit
58. Credit/Debit memo =
Nota credit/debit
59. Current Assets = Aktiva Lancar
60. Current Liability = Kewajiban Lancar/jangka pendek
61. Current value =
Nilai Masa Kini
D
62. Debt = Utang
63. Debt Capital =
Modal Pinjaman
64. Debtor =
Debitur
65. Debtors Account = Kartu Piutang
66. Depreciation Expense =
Beban Depresiasi
67. Depriciation = Penyusutan
68. Dividend =
Keuntungan Saham
69. Dividend Income = Pendapatan Deviden
70. Dividend =
Deviden
71. Double Entry Book Keeping =
Pembukuan berpasangan
72. Double Entry = Tata Buku Berpasangan
73. Drawing = Prive
E
74. Electricity Expense = Beban Listrik
75. Ending Capital = Modal akhir periode
76. Entry = Jurnal
77. Equipment =
Peralatan
78. Equipment Accumulated Depr = Akumulasi Penyusutan Peralatan
79. Equities = Hak atas kekayaan
80. Expenditure =
Pengeluaran
81. Expense =
Beban
F
82. Fees Income =
Pendapatan Jasa
83. Financial Accounting =
Akuntansi Keuangan
84. Financial Statement =
Laporan Keuangan
85. Fiscal Periode = Periode Fiskal
86. Fixed Asset =
Aktiva tetap
87. Freight Collected = Pendapatan Jasa Angkut
88. Freight In =
Biaya Angkut Pembelian
89. Freight Paid =
Beban Transportasi Penjualan
G
90. Gain on sale of assets =
Laba Penjualan Aktiva
91. General Ledger = Buku Besar
92. General Entry = Jurnal Umum
93. Goods Available for Sale =
Barang Siap Jual
94. Goverment Accounting =
Akuntansi Pemerintah
95. Gross provit =
Laba Kotor
H
96. Historical cost/ at cost =
Hak Perolehan
I
97. Income Summary =
Ikhtisar Laba-Rugi
98. Income Tax Expense =
Beban Pajak Penghasilan (PPh)
99. Income Tax Payable =
Hutang Pajak Penghasilan (PPh)
100.Insurance Expense = Beban Asuransi
101.Interest Expense = Beban Bunga
102.Interest Income =
Pendapatan Bunga
103.Interest Rates = Suku Bunga
104.Interpreting = Penafsiran
105.Invoice =
Faktur
L
106.Land = Tanah
107. Late Fees Collected =
Pendapatan Denda Lambat Bayar
108.Late Fees Expense = Beban Denda Lambat Bayar
109.Loss on Sales Vehicle =
Laba/Rugi Penjualan Kendaraa
M
110.Maintenance& Repair Expense = Beban Reparasi
111.Marketable Securities = Surat
Berharga
112.Merchandise Inventory =
Persediaan Barang Dagangan
P
113.Petty Cash
= Kas Kecil
114.Prepaid Insurance
= Asuransi Dibayar Dimuka
115.Prepaid Rent =
Sewa Dibayar Dimuka
116. Purchase Discount = Potongan Pembelian
R
117.Rent Expense =
Beban Sewa Toko
118 .Retained Earning = Laba Ditahan
S
119. Sales Discount =
Potongan Penjualan
120 .Sales of Merchadise =
Penjualan Barang Dagangan
121 .Sales Return =
Retur Penjualan
122.Stock Investment = Investasi Dalam Saham
123 .Supplies Expense = Beban Perlengkapan
124 .Supplies = Perlengkapan
U
125 .Undeposited Funds =
Dana Belum Disetor
126.Unearned Service Revenue = Pendapatan Jasa
Diterima Dimuka
127.Unearned Rent = Pendapatan Sewa Diterima Dimuka
128.Utility Expense = Beban Lain-lain
V
128 .VAT IN = PPN
Masukan
129 .VAT OUT = PPN Keluaran
130 .VAT Payable =
Hutang PPN
131 .Vehicle = Kendaraan
132 .Vehicle Accumulated Depr = Akumulasi
Penyusutan Kendaraan
W
133 . Water Expense = Beban Air
134. Work Sheet
=
Kertas Kerja/saham
