Selasa, 24 Juli 2012

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

3 komentar:

  1. Thnk you>> :)
    oh y akhu mw tmbh saran krng LNgkp... X<Y dan Z ny gak ada

    BalasHapus
    Balasan
    1. Sama-sama.. Untuk X, Y dan Z nya memang belum ada karena istilah Akuntansi dari huruf abjad tersebut belum ada. Sekarang saya juga belum update lagi. Mungkin jika sudah ada, kamu bisa share disini.
      Terima kasih. Semoga bermanfaat. ^_^

      Hapus
  2. Terimakasih kakak, artikelnya bermanfaat. Cek juga dong aplikasi akuntansi geratis buatan anak Indonesia di kiper.co.id

    BalasHapus