Berikut
143 istilah akuntansi yang biasa digunakan dalam kegiatan transaksi perusahaan :
|
|
|
ABJAD |
NO |
AKUN /
PERKIRAAN |
ISTILAH
AKUNTANSI |
A |
1 |
Akumulasi
Penyusutan Bangunan |
Accumulated
Depreciation Building |
|
2 |
Akumulasi
Penyusutan Kendaraan |
Accumulated
Depreciation Vehicle |
|
3 |
Akumulasi
Penyusutan Mesin |
Accumulated
Depreciation
Mechine |
|
4 |
Akumulasi
Penyusutan Peralatan |
Accumulated
Depreciation
Equipment |
|
5 |
Akuntansi
Dasar |
Accounting
Principle |
|
6 |
Akuntansi
Perpajakan |
Tax
Acoounting |
|
7 |
Alur
Kas |
Cash
Flow |
|
8 |
Asuransi
dibayar dimuka |
Prepaid
Insurance |
|
9 |
Ayat
Jurnal Penutup |
Closing
Entries |
|
10 |
Ayat
Jurnal Penyesuaian |
Adjusting
Entries |
|
11 |
Ayat-Ayat
Jurnal |
Journal
Entry |
B |
12 |
Bangunan |
Building |
|
13 |
Beban |
Expense |
|
14 |
Beban
Administrasi Bank |
Bank
Service Charge |
|
15 |
Beban
Asuransi |
Insurance
Expense |
|
16 |
Beban
Bunga |
Interest
Expense |
|
17 |
Beban
dibayar Dimuka |
Prepaid
Expense |
|
18 |
Beban
Gaji & Upah |
Wages
& Salaries Expense |
|
19 |
Beban
Iklan |
Advertising
Expense |
|
20 |
Beban
Kerugian Penghapusan Piutang |
Bad
Debt Expense |
|
21 |
Beban
Listrik, Air & Telepon |
Tel,
Water & Elect Expenses |
|
22 |
Beban
Operasional Lainnya |
Other
Operating Expense |
|
23 |
Beban
Pajak |
Taxes
Expense |
|
24 |
Beban
Pemeliharan |
Maintenance
Expense |
|
25 |
Beban
Penyusutan |
Depreciation
Expense |
|
26 |
Beban
Penyusutan Bangunan |
Depreciation
Building Expense |
|
27 |
Beban
Penyusutan Kendaraan |
Depreciation
Vehicle Expense |
|
28 |
Beban
Penyusutan Mesin |
Depreciation
Mechine Expense |
|
29 |
Beban
Penyusutan Peralatan |
Depreciation
Equipment
Expense |
|
30 |
Beban
Perlengkapan |
Supplies
Expense |
|
31 |
Beban
Perlengkapan Kantor |
Office
Supplies Expense |
|
32 |
Beban
Perlengkapan Toko |
Store
Supplies Expense |
|
33 |
Beban
Sewa |
Rent
Expense |
|
34 |
Biaya |
Cost |
|
35 |
Biaya
Tetap |
Fixed
Cost |
|
36 |
Buku
Besar |
Ledger |
|
37 |
Buku
Harian |
Journal |
|
38 |
Bunga |
Interest |
C |
39 |
Cadangan
Kerugian Piutang |
Allowance
of Doubtful Debt |
D |
40 |
Dana |
Funds |
F |
41 |
Faktur
Pembelian |
Purchase
Invoice |
|
42 |
Faktur
Penjualan |
Sales
Invoice |
H |
43 |
Harga
Pokok Barang Yang Di Jual (Harga Pokok Penjualan) |
Cost
of Goods Sold |
|
44 |
Harta
Berwujud |
Tangible
Asset |
|
45 |
Harta
Lancar |
Current
Asset |
|
46 |
Harta
Tetap |
Fixed
Asset |
|
47 |
Hutang |
Payable |
|
48 |
Hutang
Beban |
Accrued
Payable |
|
49 |
Hutang
Bunga |
Interest
Payable |
|
50 |
Hutang
Dagang |
Account
Payable |
|
51 |
Hutang
Jangka Panjang |
Long
Term Liabilities |
|
52 |
Hutang
Jangka Panjang Lainnya |
Other
Long Term Liabilities |
|
53 |
Hutang
Lancar |
Current
Liability |
|
54 |
Hutang
Pajak |
Taxes
Payable |
|
55 |
Hutang
PPN |
VAT
Payable |
I |
56 |
Ikhtisar
Laba Rugi |
Income
Summary |
|
57 |
Iklan
Dibayar Dimuka |
Prepaid
Advertising |
|
58 |
Investasi
Jangka Panjang |
Long
Term Investment |
J |
59 |
Jurnal
Khusus |
Special
Journal |
|
60 |
Jurnal
Pembelian |
Purchase
Journal |
|
61 |
Jurnal
Penerimaan Kas |
Cash
Receipt Journal |
|
62 |
Jurnal
Pengeluaran Kas |
Cash
Disbursement Journal |
|
63 |
Jurnal
Pengeluaran Kas |
Cash
Payment Journal |
|
64 |
Jurnal
Penjualan |
Sales
Journal |
|
65 |
Jurnal
Umum |
General
Journal |
K |
66 |
Kas |
Cash |
|
67 |
Kas
Bank |
Cash
In Bank |
|
68 |
Kas
di Tangan |
Cash
on Hand |
|
69 |
Kas
Kecil |
Petty
Cash |
|
70 |
Kendaraan |
Vehicle |
|
71 |
Kerugian
Bersih |
Net
Loss |
|
72 |
Keuntungan
Bersih |
Net
Income |
|
73 |
Kewajiban |
Liabilities |
L |
74 |
Laba |
Profit |
|
75 |
Laba
Bersih |
Net
Profit |
|
76 |
Laba
Kotor |
Gross
Profit |
|
77 |
Laba
Rugi Penjualan Aktiva |
Gain
(Loss) on Sale of Fixed Asset |
|
78 |
Laba
Rugi Penjualan Saham |
Gain
(Loss) on Sale of Stock |
|
79 |
Laba
Sesudah Pajak |
Income
After Tax |
|
80 |
Laporan |
Report |
|
81 |
Laporan
Rugi Laba |
Income
Statement |
M |
82 |
Masuk
Pertama Keluar Pertama |
First
In First Out ( FIFO ) |
|
83 |
Masuk
Terakhir Keluar Pertama |
Last
In First Out ( LIFO ) |
|
84 |
Mata
Uang |
Currency |
|
85 |
Mesin |
Machine |
|
86 |
Metode
Akuntansi |
Accounting
Method |
|
87 |
Metode
Eceran |
Retail
Method |
|
88 |
Metode
Garis Lurus |
Straight
Line Method |
|
89 |
Metode
Rata-Rata |
Average
Method |
|
90 |
Modal |
Capital |
|
91 |
Modal
Saham |
Stock
Capital |
N |
92 |
Neraca |
Balance
Sheet |
|
93 |
Neraca
Lajur |
Work
Sheet |
|
94 |
Neraca
Saldo |
Trial
Balance |
|
95 |
Neraca
Saldo Penyesuaian |
Adjusted
Trial Balance |
|
96 |
Nilai
Sisa |
Residual
Value |
|
97 |
Nota
Debet |
Debit
Note |
|
98 |
Nota
Kredit |
Credit
Note |
O |
99 |
Ongkos
Angkut Pembelian |
Freight
In |
|
100 |
Ongkos
Angkut Penjualan |
Freight
Out |
P |
101 |
Pemasaran |
Marketing |
|
102 |
Pembayaran |
Payment |
|
103 |
Pembelian |
Purchase |
|
104 |
Pembelian
Bersih |
Net
Purchase |
|
105 |
Pendapatan |
Income |
|
106 |
Pendapatan
Bunga |
Interest
Income |
|
107 |
Pendapatan
Deviden |
Deviden
Income |
|
108 |
Pendapatan
Sewa |
Rent
Income |
|
109 |
Penghasilan |
Revenues |
|
110 |
Penjualan |
Sales |
|
111 |
Penjualan
Bersih |
Net
Sales |
|
112 |
Penyusutan
Atas Harta tak Berwujud |
Amortization |
|
113 |
Peralatan |
Equipment |
|
114 |
Peralatan
Kantor |
Office
Equipment |
|
115 |
Peralatan
Toko |
Store
Equipment |
|
116 |
Periode
Akuntansi |
Accounting
Period |
|
117 |
Perlengkapan |
Supplies |
|
118 |
Perlengkapan
Kantor |
Office
Supplies |
|
119 |
Perlengkapan
Toko |
Store
Supplies |
|
120 |
Persediaan |
Inventory |
|
121 |
Persediaan
Barang Dagang |
Merchandise
Inventory |
|
122 |
Pinjaman
Bank |
Bank
Loan |
|
123 |
Piutang |
Receivable |
|
124 |
Piutang
Bunga |
Interest
Receivable |
|
125 |
Piutang
Dagang |
Account
Receivable |
|
126 |
Piutang
PPN |
Tax
Receivable |
|
127 |
Potongan
( Harga ) |
Discount |
|
128 |
Potongan
Pembelian |
Purchase
Discount |
|
129 |
Potongan
Penjualan |
Sales
Discount |
|
130 |
PPN
Keluaran |
VAT
Out |
|
131 |
PPN
Masukan |
VAT
In |
|
132 |
Prive |
Drawing |
R |
133 |
Rata
Rata Bergerak |
Moving
Average |
|
134 |
Reconsiliasi
Bank |
Bank
Reconciliation |
|
135 |
Retur
Pembelian |
Purchase
Return |
|
136 |
Retur
Penjualan |
Sales
Return |
|
137 |
Rugi |
Loss |
|
138 |
Rugi
Kotor |
Gross
Loss |
S |
139 |
Saldo
Laba Periode Lalu |
Retained
Earning |
|
140 |
Saldo
Setelah Penyesuaian |
Adjusted
Balance |
|
141 |
Sewa
dibayar dimuka |
Prepaid
Rent |
T |
142 |
Tahun
Pajak |
Fiscal
Year |
|
143 |
Tanah |
Land |
|
Semoga bermanfaat
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