Nama : Ni Nyoman Sri Radhika Krsna Dewi Dasi

NIM : 1807531051

Istilah Akuntansi Dalam Bahasa Inggris

A 
Aktiva = Asset
Aktiva bersih = Net Assets
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 Machinary
Akumulasi penyusutan peralatan = Accumulated Depreciation of Equipment
Akun = Account
Akuntansi = Accounting
Akuntansi anggaran = Budgeting
Akuntansi biaya = Cost Accounting
Akuntansi kemasyarakatan = Social Accounting
Akuntansi keuangan  = Financial Accounting
Akuntansi manajemen  = Management Accounting
Akuntansi pemerikasaan  = Auditing
Akuntansi pemerintahan = Government Accounting
Akuntansi perpajakan  = Tax 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  = Administrative and general expense
Beban asuransi  = Insurance Expense
Beban bunga  = Interest expense
Beban dibayar dimuka  = Prepaid expense
Beban gaji = Salaries expense
Beban iklan = Advertise expense
Beban komisi = Commission expense
Beban luar usaha  = Non operating expense
Beban pajak = Tax expense
Beban penjualan  = Selling 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 expensed
Biaya angkut pembelian  = Freight in/transportation in
Biaya angkut penjualan  = Freight out/transportation out
Bukti pembelian  = Purchase invoice
Bukti penjualan  = Sales invoice
Bukti-bukti dokumen  = Source of document
Buku besar  = Ledger
Buku besar pembantu piutang  = Account receivable subsidiary ledger
Buku besar pembantu utang  = Account payable subsidiary ledger
Buku besar tambahan/pembantu  = Subsidiary ledger
Buku besar umum  = General ledger
Buku persediaan = Stock ledger sheets

D
Debitur  = Debtor
Debet = Debt

E
Efek/surat berharga  = Marketable securities

F
Faktur  = Invoice

H
Hak atas kekayaan  = Equities
Hak cipta  = Copyright
Hak perolehan  = Historical cost/at cost
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
Jurnal khusus = Special journal
Jurnal koreksi  = Correction entries
Jurnal pembalik  = Reversing entries
Jurnal penerimaan kas  = Cash receipt journal
Jurnal pengeluaran kas = Cash disbursement/cash payment journal
Jurnal penjualan  = Sales journal
Jurnal penutup  = Closing entries
Jurnal penyesuaian = Adjustment entries
Jurnal umum  = General entries

K
Kartu persediaan  = Stock card
Kartu piutang  = Debtors account
Kas di bank = Cash in bank
Kas di tangan = Cash on hand
Kekayaan = Property
Kekayaan bersih = Net worth
Kertas kerja = Worksheet
Keuntungan saham = Dividend
Kewajiban  = Liabilities
Kewajiban jangka panjang  = Long term liabilities
Kewajiban lancar/jangka pendek  = Current liabilities
Konsep kesatuan usaha  = Business unit entity concept
Kredit  = Credit

L
Laba bersih  = Net income
Laba ditahan  = Retained earnings
Laba kotor  = Gross profit
Laba operasional  = Operating income
Laba penjualan aktiva = Gain on sale of assets
Laba usaha  = Operating income
Laporan  = Report form
Laporan akuntansi  = Accounting statement
Laporan keuangan  = Financial statement
Laporan laba rugi = Income statement

M
Merek dagang = Trademark
Mesin = Machinary
Modal = Capital
Modal akhir periode  = Ending capital
Modal awal periode = Beginning capital
Modal pemilik  = Owner’s equity
Modal pinjaman = Debt capital
Modal saham = Capital stock

N
Nama akun = Account title
Nama baik = Goodwill
Neraca  = Balance sheet
Neraca saldo  = Trial balance
Neraca saldo setelah pentupan  = Post closing 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
Nota debet/kredit  = Debt/credit memo

O
Obligasi utang  = Bond payable

P
Pabrik  = Manufacturing
Pajak penghasilan  = Income tax
Pembelian = Purchases
Pembelian bersih  = Net purchase
Pembukuan  = Book keeping
Pembukuan berpasangan  = Double entry book keeping
Penafsiran  = Interpeting
Pencatatan  = Recording
Pendapatan  = Income/revenue
Pendapatan bunga  = Interest income/revenue/earned
Pendapatan jasa  = Fees income
Pendapatan jasa diterima dimuka  = Unearned service revenue
Pendapatan komisi  = Commission revenue
Pendapatan luar usaha = Non operating revenue
Pendapatan sewa  = Rent income/revenue
Pendapatan sewa diterima dimuka  = Unearned rent
Pendapatan usaha  = Operating revenue
Pendekatan neraca  = Balance sheet approach
Pengelompokan  = Classifying
Pengeluaran  = Expenditure
Pengendalian persediaan  = Stock control
Pengikhtisaran  = Summarizing
Pengukuran  = Measuring
Penjualan = Sales
Penjualan bersih = Net sales
Penjualan kredit  = Sales on credit/credit sales
Penjualan tunai  = Cash sales
Penyusutan  = Depreciation
Peralatan = Equipment
Periode akuntansi  = Accounting period
Periode fiskal  = Fiscal period
Perlengkapan  = Supplies
Persamaan dasar akuntansi = Accounting equation
Persediaan akhir barang dagangan  = Ending inventory/stock
Persediaan awal barang dagangan  = Beginning inventory/stock
Perusahaan dagang = Commercial enterprise/trading company
Perusahaan jasa = Service enterprise
Perusahaan perorangan  = Proprietorship/ownership
Piutang bunga  = Interest receivable
Piutang usaha = Account receivables
Pos-pos neraca = Balance sheet items
Potongan dagang = Trade discount
Potongan pembelian = Purchase discount/discount received
Potongan penjualan = Sales discount/discount allowed
Potongan tunai = Cash discount
Prive = Drawing/withdrawl

R
Retur pembelian = Purchase return
Retur penjualan = Sales return
Rugi bersih = Net loss
Rugi operasional  = Operating loss
Rugi penjualan aktiva = Loss on sale of assets

S
Saham  = Stock
Saldo akun  = Account balance
Saldo sisa  = Balance
Sewa dibayar dimuka  = Prepaid rent
Sistem akuntansi = Accounting system
Sistem berkala/terus-menerus = Perpetual system
Suku bunga  = Interest rast
Syarat pembayaran = Credit term

T
Tanah = Land
Tanda pemeriksaan = Check mark
Tata buku berpasangan = Double entry
Transaksi = Transaction

U
Utang Usaha = Account Payable
Utang bank = Bank loan
Utang bunga = Interest payable
Utang gaji = Salaries payable
Utang hipotik = Mortgage
Utang pajak = Tax payable

W
Wesel bayar = Notes payable
Wesel tagih = Notes receivable