Kamus Akuntansi Eng - Ind

A

Acccount = Perkiraan

Accounting System = Sistem Akuntansi

Accounts form = Bentuk perkiraan

Accounts Payable = Utang Dagang

Accounts Receivable = Piutang Dagang

Accruals Receivable = Pendapatan yang masih harus diterima

Accrued Expense = Beban yang masih harus dibayar

Accrued Income = Pendapatan yang masih harus diterima

Accumulated Depreciation Building = Akumulasi Penyusutan Gedung

Accumulated Depreciation Equipment = Akumulasi Penyusutan Peralatan Adjusment Journal = Jurnal Penyesuaian

Advertising Expense = Beban Advertensi

Allowance for Bad Debts = Cadangan Penghapusan Piutang

Allowance Method = Metode Penyisihan

Assets = Harta

Auditing = Pemeriksaan

Automobile Expense = Biaya Pengangkutan

B

Balance Sheet = Neraca Bad Debt Expense = Biaya Kerugian Piutang

Bank Reconcilliation = Rekonsiliasi Bank

Bank Service Charge =

Bank Statement = Rekening Koran Beginning Balance = Saldo Awal

Beginning Inventory = Persadiaan Awal

Bond Payable = Utang Hipotik

Budgeting = Penyusunan Biaya

Building = Gedung Building Accumulation Depreciation = Akumulasi Penyusutan Gedung

C

Capital = Modal

Capital Expenditure = Pengeluaran modal

Capital Statement = Laporan Perubahan Modal

Capital Stock =  Modal Saham

Cash = Kas

Cash Disbursement Journal = Jurnal Pengeluaran Kas

Cash Discount = Potongan Tunai

Cash Flow =Arus Kas

Cash Payment Journal = Jurnal Pengeluaran Kas

Cash Receipt Journal = Jurnal Penerimaan Kas Credit Memorandum = Nota Kredit Credit Term = Syarat Pembayaran

Closing Entries = Jurnal Penutup

Controllable Cost = Biaya Terkendali

Corporation = Perseroan Terbatas

Cost = Harga Perolehan

Cost Accounting = Akuntansi Biaya

Cost of Capital = Biaya Modal

Cost of Good Sold = Harga Pokok Penjualan

Credit Balance = Saldo Kredit

Current Assets = Harta Lancar

Current Liabilities = Utang Lancar / Jangka Pendek

D

Debit Memorandum = Nota Debit Decrease = Berkurang

Delivery Equipment = Alat Pengangkutan

Demand Deposit = Rekening Giro

Deposit in Transit = Setoran dalam Perjalanan

Depreciation = Penyusutan

Depreciation Expense Building = Beban Penyusutan Bangunan

Depreciation Expense Equipment = Beban Penyusutan Peralatan

Description = Keterangan

Direct Cost = Biaya Langsung

Direct Cullection by Bank = Tagihan Piutang oleh Bank yang belum dilaporkan ke Perusahaan

Dividen = Laba atas Saham Perusahaan

Dividen Payable = Biaya Dividen

Drawing = Pengambilan

E

Ending Inventory = Persediaan Akhir

Equipment = Peralatan Equipment Accumulation Depretiation = Akumulasi Penyusutan Peralatan Equities = Kekayaan Expense = Beban Beban

F

Factory Overhead = Biaya Produksi Tidak Langsung

Factory Overhead Cost = Biaya Overhead Pabrik

Fees Earned = Hasil Jasa

FIFO = First in First Out

Financial Expense = Beban Keuangan

Finantial Forecast = Rencana Keuangan

Finished Goods = Barang yang sudah selesai diproses

Fixed Assets = Harta Tetap

Fixed Cost = Biaya Tetap

Fluctuation Fund System = Sistem Dana Tidak Tetap

Free on Board Destination Point= Franco Gudang Pembeli

Free on Board Shipping Point = Pembeli menanggung biaya pengiriman barang sampai ke gudang pembeli Freight Paid = Biaya Angkut

Fund Statement = Laporan Dana

G

General and Administratif Expense = Beban Umum dan Administrasi General journal = Jurnal Umum General Ledger = Buku Besar

General Operating Expense = Beban Umum Operasi Gross Loss = Rugi Kotor

Gross Profit = Laba Kotor

Gross Profit on Sales = Laba Kotor Penjualan

H

Historical Cost = Biaya Historis / Perolehan

I

Imprest Fund System = Sistem Dana Tetap

Imprest Petty System = Sistem Dana Kas Kecil Tetap Income = Pendapatan Jasa

Income Statement = Laporan  Laba Rugi

Indirect Cost = Biaya Tidak Langsung

Insurance Expense = Beban Asuransi

Intangible Assets = Harta Tidak Berwujud

Intangible Fixed Assets = Harta Tetap Tidak Berwujud

Interest Accrued = Bunga yang masih harus dibayar

Interest Expense = Beban Bunga

Interest Income / Revenue = Pendapatan Bunga

Interest Payable = Utang Bunga

Interest Receivable = Piutang Bunga yang masih harus  Diterima

Internal Auditor = Pemeriksa Keuangan Intern

Inventory Ledger = Kartu Persediaan

Inventory of Work Process = Persediaan Barang yang Masih Diproses

Irrelevant Cost =

J

Job order cost = Biaya pesanan

Job order cost sheet = Kartu biaya pesanan

Journal = Buku harian

Journal entry = Ayat-ayat jurnal

K

L

Land = Tanah

Ledger =  Buku Besar

Liabilities = Kewajiban / Utang

LIFO = Last In First Out

Long Term Liability = Utang Jangka Panjang

Long Term Loan = Pinjaman Jangka panjang

Loss = Rugi

M

Machine = Mesin Manufacturing Margin = Margin Produksi

Marginal Cost = Biaya tambahan yang harus  dikeluarkan untik memproduksi barang

Marketable Securities = Surat Berharga / Efek

Marketing Expense = Beban Pemasaran Material = Bahan Baku

Materials Cost = Biaya Bahan

Merchandise Inventory= Persediaan Barang Dagang

Miscellaneous Expense = Beban Serba - Serbi

N

Net Assets = Aktiva Bersih Net Earning = Pendapatan Bersih Net Income = Keuntungan Bersih Net Income After Tax = Laba Bersih Setelah Pajak Net Loss = Rugi Bersih Net Profit = Laba Bersih Net Purchase = Pembelian Bersih

Non Interest Bearing = Tanpa diBiayai Bunga

Non Sufficience Fund = Kekurangan Dana

Notes Payable = Wesel Bayar

Notes Receivable = Wesel tagih

O

Office Supplies = Perlengkapan Kantor

Operating Expense = Beban Operasi

Other Assets = Harta Lain-lain

Out Standing Check = Cek yang masih beredar

Owner's Equity = Modal yang disetor ke Perusahaan

P

Payroll Journal = Jurnal Pengeluaran Kas

Periodic System = Sistem Periodik / Berkala

Perpetual System = Sistem Buku

Personal Used = Kebutuhan Pribadi

Petty Cash = Kas Kecil Posting = Pemindah bukuan

Prepaid Expense= Beban yang dibayar dimuka

Prepaid Insurance = Asuransi dibayar dimuka

Prepaid Tax = Pajak dibayar dimuka

Production Cost = Biaya Produksi Profit = Laba

Purchase Discount = Potongan Pembelian

Purchase Jounal = Jurnal Pembelian

Purchase Return = Retur Pembelian

Q

  Quick Ratio = Ratio aktiva tunai

R

Relevant Cost

Rent Earned = Hasil Sewa

Rent Expense = Beban Sewa

Rent Payable = Utang Bunga

Repairs Expense = Beban Perbaikan

Retained Earnings = Laba di tahan

Revenue = Pendapatan

Revenue Expenditure = Pengeluaran Penghasilan

S

Salaries Payable = Utang Gaji

Sales = Penjualan

Sales Commissions = Komisi Penjualan

Sales Discount = Potongan Penjualan

Sales Invoice = Faktur Penjualan

Sales Journal = Jurnal Penjualan

Sales Return = Perut Penjualan

Sales Salaries = Gaji Penjualan

Semi Variable Cost = Biaya Semi Variabel

Statement of Change in Financial Position = Laporan Perubahan Posisi Keuangan

Store Supplies = Perlengkapan Toko

Subsidiary Ledger = Buku Besar Pembantu

Supplies = Perlengkapan

Supplies Expense = Beban Perlengkapan

T

Tax Expense = Beban Pajak

Tax Expired = Pajak yang telah dijalani Tax Invoice = Faktur Pajak

Tax Payable = Utang Pajak

Trial Balance = Neraca Percobaan

Truck Supplies = Perlengkapan Truk

U

 Uncontrollable Cost = Biaya Tidak Terkendali

 Unadjusted Trial Balance = Neraca Percobaan yang

 Belum disesuiaikan

 Unearned Income = Sewa Diterima dimuka

V

Variable Cost = Biaya Variabel

Value Added = Nilai tambah

Value Added Tax = Pajak Pertambahan Nilai

Voucher = Dokumen

W

Wages Payable = Utang Upah / gaji

Work in Process = Barang Dalam Proses

X - Y

Z

Zero Base Budgeting = Penganggaran atas dasar nol