Aktiva =assetAktiva bersih =net assetAktiva lancar =current assetsAktiva tetap =fixed assetsAktiva tetap berwujud =tangible fixed assetsAktiva tetap tidak berwujud =intangible assetsAkumulasi =accumulationAkumulasi penyusutan =accumulated depreciationAkumulasi penyusutan bangunan=accumulated depreciation of buildingAkumulasi penyusutan kendaraan=accumulated depreciation of vehicleAkumulasi penyusutan mesin =accumulated depreciation of machinaryAkumulasi penyusutan peralatan =accumulated depreciation of equipmenAkun =accountAkuntansi =accountingAkuntansi anggaran =budgetingAkuntansi biaya =cost accountingAkuntansi kemasyarakatan =social accountingAkuntansi keuangan=financial accountingAkuntansi manajemen=management accountingAkuntansi pemerikasaan=auditingAkuntansi pemerintahan =government accountingAkuntansi perpajakan=tax accountingArus kas=cash flowAsuransi bayar dimuka =prepaid insurance

BBangunan =buildingBarang dagangan=merchandiseBarang siap jual=goods available for saleBeban=expenseBeban administrasi dan umum=administrative and general expenseBeban asuransi=insurance expenseBeban bunga=interest expenseBeban dibayar dimuka=prepaid expenseBeban gaji =salaries expenseBeban iklan =advertise expenseBeban komisi =commission expenseBeban luar usaha=non operating expenseBeban pajak =tax expenseBeban penjualan=selling expenseBeban penyusutan=depreciation expenseBeban penyusutan kendaraan=depreciation expense of vehicleBeban penyusutan peralatan=depreciation expense of equipmentBeban perlengkapan =supplies expenseBeban sewa =rent expenseBeban usaha=operating expenseBeban yang masih harus dibayar=accrued expensedBiaya angkut pembelian=freight in/transportation in/carriage inwardBiaya angkut penjualan=freight out/transportation out/carriage outwardBukti pembelian=purchase invoiceBukti penjualan=sales invoiceBukti-bukti dokumen=source of documentBuku besar=ledgerBuku besar pembantu piutang=account receivable subsidiary ledgerBuku besar pembantu utang=account payable subsidiary ledgerBuku besar tambahan/pembantu=subsidiary ledgerBuku besar umum=general ledgerBuku persediaan =stock ledger sheets

DDebitur=debtorDebet =debt

EEfek/surat berharga=marketable securities

FFaktur=invoice

HHak atas kekayaan=equitiesHak cipta=copyrightHak perolehan=historical cost/at costHarga pokok penjualan =cost of goods sold

IIklan dibayar dimuka=prepaid advertisingIkhtisar laba rugi =income summaryInvestasi tambahan =additional investment

JJatuh tempo =maturityJurnal=JournalJurnal khusus =special journalJurnal koreksi=correction entriesJurnal pembalik=reversing entriesJurnal penerimaan kas=cash receipt journalJurnal pengeluaran kas =cash disbursement/cash payment journalJurnal penjualan=sales journalJurnal penutup=closing entriesJurnal penyesuaian =adjustment entriesJurnal umum=general entries

KKartu persediaan=stock cardKartu piutang=debtors accountKas di bank =cash in bankKas di tangan =cash on handKekayaan =propertyKekayaan bersih =net worthKertas saham=worksheetKeuntungan saham =dividendKewajiban=liabilitiesKewajiban jangka panjang=long term liabilitiesKewajiban lancar/jangka pendek=current liabilitiesKonsep kesatuan usaha=business unit entity conceptKredit=credit

LLaba bersih=net incomeLaba ditahan=retained earningsLaba kotor=gross profitLaba operasional=operating incomeLaba penjualan aktiva=gain on sale of assetsLaba usaha=operating incomeLaporan=report formLaporan akuntansi=accounting statementLaporan keuangan=financial statementLaporan laba rugi=income statement

MMerek dagang =trademarkMesin =machinaryModal =capitalModal akhir periode=ending capitalModal awal periode =beginning capitalModal pemilik=owner's equityModal pinjaman =debt capitalModal saham =capital stock

NNama akun =account titleNama baik =goodwillNeraca=balance sheetNeraca saldo=trial balanceNeraca saldo setelah pentupan=post closing trial balanceNeraca saldo setelah penyesuaian=adjusted trial balanceNilai buku=book valueNilai jatuh tempo=maturity valueNilai masa kini =current valueNilai residu=residual valueNota debet/kredit=debt/credit memo

OObligasi utang=bond payable

PPabrik=manufacturingPajak penghasilan=income taxPembelian =purchasesPembelian bersih=net purchasePembukuan=book keepingPembukuan berpasangan=double entry book keepingPenafsiran=interpetingPencatatan=recordingPendapatan=income/revenuePendapatan bunga=interest income/revenue/earnedPendapatan jasa=fees incomePendapatan jasa diterima dimuka=unearned service revenuePendapatan komisi=commission revenuePendapatan luar usaha =non operating revenuePendapatan sewa=rent income/revenuePendapatan sewa diterima dimuka=unearned rentPendapatan usaha=operating revenuePendekatan neraca=balance sheet approachPengelompokan=classifyingPengeluaran=expenditurePengendalian persediaan=stock controlPengikhtisaran=summarizingPengukuran=measuringPenjualan =salesPenjualan bersih =net salesPenjualan kredit=sales on credit/credit salesPenjualan tunai=cash salesPenyusutan=depreciationPeralatan =equipmentPeriode akuntansi=accounting periodPeriode fiskal=fiscal periodPerlengkapan=suppliesPersamaan dasar akuntansi =accounting equationPersediaan akhir barang dagangan=ending inventory/stockPersediaan awal barang dagangan=beginning inventory/stockPerusahaan dagang =commercial enterprise/trading companyPerusahaan jasa=service enterprisePerusahaan perorangan=proprietorship/ownershipPiutang bunga=interest receivablePiutang usaha =account receivablesPos-pos neraca =balance sheet itemsPotongan dagang =trade discountPotongan pembelian =purchase discount/discount receivedPotongan penjualan =sales discount/discount allowedPotongan tunai =cash discountPrive =drawing/withdrawl

RRetur pembelian =purchase returnRetur penjualan =sales returnRugi bersih =net lossRugi operasional=operating lossRugi penjualan aktiva =loss on sale of assets

SSaham=stockSaldo akun=account balanceSaldo sisa=balanceSewa dibayar dimuka=prepaid rentSistem akuntansi =accounting systemSistem berkala/terus-menerus =perpetual systemSuku bunga=interest rastSyarat pembayaran =credit term

TTanah =landTanda pemeriksaan =check markTata buku berpasangan =double entryTransaksi =transaction

UUtang =debtUtang bank =bank loanUtang bunga =interest payableUtang gaji =salaries payableUtang hipotik =mortgageUtang pajak =tax payable

WWesel bayar =notes payableWesel tagih =notes receivable

NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH - ISTILAH DALAM BAHASA INGGRIS

Account TitleArtinya

AssetsHarta

Current AssetsHarta Lancar

Cash In BankKas di Bank

Petty CashKas Kecil

Account ReceivablePiutang Dagang

Allowance For Doubtful DebtPenyisihan Kerugian Piutang

Furniture And FixturePerabot & Inventaris

Interest ReceivablePiutang Bunga

Notes ReceivablePiutang Wesel

Merchandise InventoryPersediaan Barang Dagangan

Marketable SecuritiesSurat-Surat Berharga

SuppliesPerlengkapan

Store SuppliesPerlengkapan Toko

Office SuppliesPerlengkapan Kantor

Prepaid AdvertisingIklan Dibayar Dimuka

Prepaid ExpenseBiaya Dibayar Dimuka

Prepaid InsuranceAnsuransi Dibayar Dimuka

Prepaid RentSewa Dibayar Dimuka

Long Term InvestmentInvestasi Jangka Panjang

Investment In BondInvestasi Dalam Obligasi

Investment In Common StockInvestasi Dalam Saham

Temporary InvestmentInvestasi Jangka Pendek

Fixed AssetsHarta Tetap

EquipmentPeralatan

Acumulated depreciation of equipmentAkumulasi Penyusutan Peralatan

Store EquipmentPeralatan Toko

Acumulated depreciation of store equipmentAkumulasi Penyusutan Peralatan Toko

Office EquipmentPeralatan Kantor

Acumulated depreciation of office equipmentAkumulasi Penyusutan Peralatan Kantor

BuildingGedung

Acumulated depreciation of buildingAkumulasi Penyusutan Gedung

LandTanah

Acumulated depreciation of landAkumulasi Penyusutan Tanah

MachineMesin

Acumulated depreciation of machineAkumulasi Penyusutan Mesin

Motor VehicleKendaraan

Acumulated depreciation of motor vehicleAkumulasi Penyusutan Kendaraan

Vat InPPN Masukan

Intangible Fixed AssetsHarta Tidak Berwujud

GoodwillNama Baik

FranchiseHak Istimewa

LeasingHak Sewa

LiabilitiesKewajiban

Account PayableHutang Dagang

Bank Payable / Loan From BankHutang Bank

Bond PayableHutang Obligasi

Interest PayableHutang Bunga

Mortgage PayableHutang Hipotek

Notes PayableHutang Wesel

Salaries PayableHutang Gaji

Tax PayableHutang Pajak

Accrued ExpenseHutang Biaya

Unearned RentSewa Diterima Dimuka

Unearned RevenuePendapatan Diterima Dimuka

Vat OutPPN Keluaran

EquityModal

Paid Up CapitalSetoran Modal

PrivePengambilan Pribadi

DrawingPengambilan Pribadi

DevidendPengambilan Keuntungan Saham

Income SummaryIkhtisar Laba Rugi

Common StockSaham Biasa

Preferred StockSaham Preferen / Istimewa

Retained EarningLaba Di Tahan

RevenuePendapatan

SalesPenjualan

Sales ReturnPengembalian Penjualan

Sales DiscountPotongan Penjualan

Commosion IncomePendapatan Dari Komisi

Consignment IncomePendapatan Dari Konsinyasi

Fare IncomePendapatan Dari Angkutan

Fees EarnedHonor

Income From Joint VenturePendapatan Dari Usaha Petungan

Interest IncomePendapatan Bunga

Other IncomePendapatan Lain-Lain

Recovery IncomePendapatan Diterima Kembali

Rent IncomePendapatan Sewa

PurchasePembelian

Purchase ReturnPengembalian Pembelian

Purchase DiscountPotongan Pembelian

Cost Of Goods SoldHarga Pokok Penjualan

ExpenseBiaya

Advertising ExpenseBiaya Iklan

Telephone & Electeicity ExpenseBiaya Telepon dan Listrik

Store Supplies ExpenseBiaya Perlengkapan Toko

Bad Debt ExpenseBiaya Kerugian Piutang

Depreciation ExpenseBiaya Penyusutan Harta

Insurance ExpenseBiaya Asuransi

Rent ExpenseBiaya Sewa

Wages & Salaries ExpenseBiaya Upah dan gaji

Other Operating ExpenseBiaya Operasi Lainnya

Office Salaries ExpenseBiaya Gaji Kantor

Store Salaries ExpenseBiaya Gaji Toko

Salesmen Salaries ExpenseBiaya Gaji Bagian Penjualan

Supplies ExpenseBiaya Perlengkapan Toko

Office Supplies ExpenseBiaya Perlengkapan Kantor

Administrative ExpenseBiaya Administrasi

Interest ExpenseBiaya Bunga

Miscellanious ExpenseBiaya Rupa-Rupa

Motor Vehicle ExpenseBiaya Kendaraan

Utilities ExpenseBiaya Prasarana

Bank Service ChargeBiaya Administrasi Bank

Income Tax ExpenseBiaya Pajak Penghasilan

Depreciation Expense Of BuildingBiaya Penyusutan Gedung

Depreciation Expense Of EquipmentBiaya penyusutan Peralatan

Depreciation Expense Of Furniture And FixtureBiaya Penyusutan Perabot/Inventaris

Depreciation Expense Of MachineBiaya Penyusutan Mesin

Depreciation Expense Of Motor VehicleBiaya Penyusutan Kendaraan

Depreciation Expense Of Office EquipmentBiaya Penyusutan Peralatan Kantor

Depreciation Expense Of Store EquipmentBiaya Penyusutan Peralatan Toko

Freight InBeban Angkut Pembelian

Freight OutBeban Angkut Penjualan

Kas (cash)Piutang Usaha (account receiveable)Persediaan (inventory)Asuransi dibayar dimuka (prepaid Insurance)Perlengkapan kantor (office supplies)PPN masuk (VAT IN)Tanah (land)Gedung (building)Kendaraan (car)Akumulasi penyusutan gedung (accumulated depr.for.building)Akumulasi penyusutan kendaraan (accumulated depr.for.car)Peralatan (Equipment)Akumulasi penyusutan peralatan (accumulated depr.for.equipment)Hutang pajak (Tax payable)Hutang gaji (wages payable)Hutang usaha (account payable)Beban yang masih harus dibayar (expanse payable)PPN keluar (VAT OUT)Modal saham (capital stock)Retur penjualan (retured earning)Deviden (dividend)Penjualan (sales)Harga pokok penjualan (Cost Of Goods Sold)Beban gaji (wages expanse)Rumah tangga kantor (office household)Beban telepon dan listrik (teleph & Electricity Exp)Beban asuransi (insurance expanse)Beban piutang tak tertagih (bad dept expanse)Beban perlengkapan (supplies expanse)Beban penyusutan gedung (dep. Building expanse)Beban peny kendaraan (dep. Car expanse)Beban peny peralatan (dep. Equipment expanse)Beban lain2 (other expense)BALANCE SHEET = NeracaBALANCE PER BANK = Saldo menurut bankBALANCE PER BOOK = Saldo menurut bukuBALANCE SHEET ACCOUNT = Perkiraan neracaBALANCE AMOUNT = keseimbangan jumlahBANK PAYABLE = Hutang bankBALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasiBANK RECONCILIATION = Reconsiliasi bankBANK SERVICE CHARGE = Beban administrasi bankBANK STATEMENT = Rekening koranBIN CARD = Kartu gudangBASIC FINANCIAL STATEMENT = Laporan keuangan pokokBEGINNING BALANCE = Saldo awalBETTERMENT = PerbaikanBOOK VALUE = Nilai bukuBOOK VALUE OF ASSET = Nilai buku aktifaBOOK VALUE PER SHARE = Nilai buku per sahamBRANCH ( istilah akuntansi ) CabangBRANCH MERCHANDISE = Barang dagangan cabangBRANCH PROFIT = Keuntungan cabangBREAK EVENT = Pulang pokokBREAK EVEN PIONT = Titik pulang pokokBREAK EVEN SALES = Penjualan pulang pokokBUDGET ( arti istilahnya ) AnggaranBUDGET VARIANCE = Selisih anggaranBUDGET FLEXIBLE = Anggaran flexsibelBUDGET FIXED = Anggaran tetapBUDGET CYCLE = Siklus AnggaranBUDGET BALANCE SHEET = Anggaran neracaBY PRODUCT = Produksi sampinganBUILDING ( istilahnya ) GedungBUSINESS ENTITY = Kesatuan usahaMachine = MesinMaintenance Cost = Biaya pemeliharanaMaintenance Departement Butget = Anggaran departeman pemeliharanMaintenance Expense = Biaya pemeliharanManagement Accounting = Akuntansi manjemenManagement Advisory Service = Pelayanan Konsultasi perusahanManagement Audit = Pemeriksaan manajemenManagement By Exception = Manjemen dengan pengecualianManufacturer = PabrikanManufacturing Company = Perusahan pabrikanManufacturing Cost = Biaya pabrikasiManufacturing Overhead = Overhead pabrikMarkdown cancellation = Pembatalan penurunan hargaMarket Rate = Harga pasarmarket Value = Harga pasarMarket Value At Split Off = Harga jual pada titik pisahMarket Value Of Rights = Harga jual hak beli sahamMarket Value Of Stock Ex Right = Harga pasar saham tampa hak beli sahamMarketable securities = surat berhargaMarketing = PemasaranMarketing Department = Departemen pemasaranMarketing Expense = Biaya pemasaranMarkup Cancellation = Pembatalan kenaikan hargaMatching Cost With revenue = Penetapan pendapatan dan biayaMaterial = Bahan bakuMaterial Account = Perkiraan bahan bakuMaterial in Control = pengendalian bahan bakuMaterial in Process = Bahan baku dalam prosesMaterial ledger = Buku besar bahan bakuMaterial Ledger Card = Kartu bahan bakuMaterial Mix Variance = Selisih komposisi bahanMaterial Price variance = Penyimpangan harga bahan bakuMaterial Usage prince Variance = Sesilsih harga pemakainan bahanMaterial Yield Variance = Selisih hasil bahanMaterial Requisition = Permintaan bahan bakuMedical Expense = Biaya pengobatanMerchandise Inventory = Persediaan barang daganganMerchandise Inventory Turnover = Perputaran persedian barang daganganMerchandise Shipment on Consigment = Pengiriman barang konsinyasiMerchandise Company = Perusahan DagangMixed Account = Rekening campuranMixed Opinion = Pendapat CampuranMortgage Bond = Obligasi HipotikMortgage Payable = Hutang hipotikMoving Average = Rata rata bergerakACTUAL AMOUNT = Jumlah sesungguhnyaACTUAL COST ( arti islilahnya ) Biaya sesungguhnyaACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnyaACTUAL LIABILITY=Hutang nyataACTUAL PRICE= Harga sesungguhnyaACTUAL QUANTITY = Kwalitas sesungguhnyaADJUSTED BALANCE = Saldo setelah penyesuaianADJUSTED TRIAL BALANCE = Neraca saldo penyesuaianADJUSTING ENTRIES = Ayat jurnal penyesuaianADDITIONAL COST ( istilahnya ) Biaya tambahanADVANCE FROM CUSTOMER = Uang muka langgananADVANCE ACCOUNTING = Akuntansi lanjutanADVERTISING EXPENSE = Biaya iklanADVERSE OPINION = Pendapatan tidak wajarAllowance for inventory decline to market = Cadangan penurunan nilai persediaanALLOWANCE METHOD ( artinya ) Metode cadanganALLOWANCE ACCOUNT = Perkiraan cadanganALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagihALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-raguALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabangAMORTIZATION = Penyusutan atas harta tak berwujudAPPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankanANNUAL REPORT ( istilah ) Laporan tahunanASSET ( istilah ) HartaASSET APPROACH = Pendekatan aktifaASSET ACCOUNT = Perkiranan hartaAUDIT FEE = Pendapatan auditASSUME = AsumsiAUDIT EXPENSE = Biaya auditAUDIT PROGRAMME = Program pemeriksaanAUDIT PROCESS = Proses pemeriksaanAUDIT PLANNING = Rencana pereiksaanAUDITOR ( islilahnya ) Pemeriksa keuanganAUDITING = Pemeriksaan keuanganAVERAGE METHOD = Metode rata-rataACCOUNT = PerkiraanACCOUNT RECEIVABLE = Piutang DagangACCOUNT FROM = Bentuk PerkiraanACCOUNT NOT CURRENT = Pos-pos yang tidak lancarACCOUNT PAYABLE = Hutang LancarACCOUNT PAYABLE LEDGER= Buku besar hutangACCOUNT RECEIVABLE STATEMENT= Dartar piutang usahaAccount Payable Subsidiary Ledger = Buku tambahan piutangACCOUNTANT = AkuntanACCOUNTANT FEE EXPENSE = Biaya akuntanACCOUNTANT PUBLIC = Akuntan publikACCOUNTING = AkuntasiACCOUNTING ASSUMPTION = Asumsi akuntansiACCOUNTING CYCLE = Sirklus akuntansiACCOUNTING DATA = Data akuntansiACCOUNTING DEPARTMENT = Departemen akuntansiACCOUNTING EQUATION = Persaman akuntansiACCOUNTING INCOME = Laba akuntansiACCOUNTING INFORMATION = Informasi akuntansiACCOUNTING INSTRUCTION = Intruksi akuntansiACCOUNTING MANAGEMENT = Manajement akuntansiACCOUNTING METHOD = Metode akuntansiACCOUNTING PERIOD = Periode akuntansiACCOUNTING PRINCIPLE = Akuntansi dasarACCOUNTING PROCEDURE = Prosedur akuntansiACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawabanACCOUNTING SYSTEM = Sistem akuntansiACCOUNTS INTER COMPANY = Rekening antar perusahanACCRUED EXPENSE = Biaya yang akan di bayarACCRUED EXPENSE PAYABLE = Beban terhutangACCRUED PAYROLL PAYABLE = Utang gajiACCRUED INTERS PAYABLE = Bunga terhutangACCRUED REVENUE = Pendapatan yang akan diterimaACCRUED TAX PAYABLE = Hutang pajakACCRUED WAGES PAYABLE = Upah terhutangACCUMULATED DEPLETION = Akumulasi deplesiACCUMULATED DEPRECIATION = Akumulasi penyusutan