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No
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English
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Indonesia
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1
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Account balance
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Saldo akun
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2
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Account payable subsidiary ledger
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Buku besar pembantu utang
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3
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Account receivable subsidiary ledger
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Buku besar pembantu piutang
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4
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Account receivables
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Piutang usaha
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5
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Account Payable
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Utang Usaha
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6
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Account Title
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Nama Akun
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7
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Accounting equation
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Persamaan dasar akuntansi
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8
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Accounting period
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Periode akuntansi
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9
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Accounting statement
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Laporan akuntansi
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10
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Accounting system
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Sistem akuntansi
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11
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Accrued expensed
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Beban yang masih harus dibayar
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12
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Accumulated depreciation
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Akumulasi penyusutan
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13
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Additional investment
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Investasi tambahan
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14
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Adjusted trial balance
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Neraca saldo setelah penyesuaian
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15
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Adjustment entries
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Jurnal penyesuaian
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16
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Administrative and general expense
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Beban administrasi dan umum
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17
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Advertise expense
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Beban iklan
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18
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Balance sheet
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Neraca
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19
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Balance sheet approach
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Pendekatan neraca
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20
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Bank Loan
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Utang Bank
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21
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Beginning capital
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Modal awal periode
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22
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Bond payable
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Obligasi utang
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23
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Book keeping
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Pembukuan
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24
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Business unit entity concept
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Konsep kesatuan usaha
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25
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Capital stock
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Modal saham
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26
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Cash disbursement/cash payment journal
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Jurnal pengeluaran kas
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27
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Cash discount
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Potongan tunai
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28
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Cash flow
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Arus kas
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29
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Cash in bank
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Kas di bank
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30
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Cash on hand
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Kas di tangan
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31
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Cash Payment Journal
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Jurnal Pengeluaran Kas
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32
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Cash receipt journal
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Jurnal penerimaan kas
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33
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Closing entries
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Jurnal penutup
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34
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Commercial enterprise/trading company
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Perusahaan dagang
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35
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Commission expense
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Beban komisi
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36
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Correction entries
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Jurnal koreksi
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37
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Cost accounting
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Akuntansi biaya
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38
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Cost of goods sold
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Harga pokok penjualan
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39
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Credit term
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Syarat Pembayaran
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40
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Current Assets
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Aktiva Lancar
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41
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Current Liabilities
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Utang Lancar
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42
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Debt/credit memo
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Nota debet/kredit
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43
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Debtors account
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Kartu piutang
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44
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Debt capital
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Modal Pinjaman
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45
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Depreciation expense
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Beban penyusutan
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46
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Deposit in transit
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Setoran dalam perjalanan
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47
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Double entry
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Tata buku berpasangan
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48
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Ending capital
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Modal akhir periode
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49
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Ending inventory/stock
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Persediaan akhir barang dagangan
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50
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Fees income
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Pendapatan jasa
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51
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Financial accounting
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Akuntansi keuangan
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52
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Financial statement
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Laporan keuangan
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53
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Fiscal period
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Periode fiscal
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54
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Fixed assets
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Aktiva tetap
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55
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Freight in
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Biaya Angkut Pembelian
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56
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Freight out
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Biaya Angkut Penjualan
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57
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Carriage inward
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Biaya angkut pembelian
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58
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Gain on sale of assets
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Laba penjualan aktiva
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59
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General journal
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Jurnal Umum
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60
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General ledger
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Buku Besar
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61
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Goods available for sale
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Barang siap jual
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62
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Government accounting
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Akuntansi pemerintahan
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63
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Gross profit
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Laba kotor
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64
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Historical cost/at cost
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Hak perolehan
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65
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Income statement
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Laporan laba rugi
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66
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Income Summary
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Ikhtisar laba rugi
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67
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Income tax
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Pajak penghasilan
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68
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Income/revenue
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Pendapatan
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69
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Insurance expense
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Beban asuransi
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70
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Intangible fixed assets
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Aktiva tetap tidak berwujud
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71
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Interest expense
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Beban bunga
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72
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Interest rates
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Suku Bunga
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73
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Long term liabilities
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Kewajiban jangka panjang
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74
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Loss on sale of assets
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Rugi penjualan aktiva
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75
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Management accounting
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Akuntansi manajemen
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76
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Marketable securities
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Efek/surat berharga
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77
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Net asset
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Aktiva bersih
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78
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Net income
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Laba bersih
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79
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Net loss
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Rugi bersih
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80
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Non operating revenue
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Pendapatan luar usaha
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81
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Notes payable
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Wesel bayar
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82
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Operating revenue
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Pendapatan usaha
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83
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Owner’s equity
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Modal pemilik
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84
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Perpetual system
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Sistem berkala/terus-menerus
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85
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Post closing trial balance
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Neraca saldo setelah pentupan
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86
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Prepaid rent
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Sewa dibayar di muka
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87
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Proprietorship/ownership
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Perusahaan perorangan
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88
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Purchase discount/discount received
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Potongan pembelian
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|
89
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Residual Value
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Nilai residu
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90
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Retained earnings
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Laba ditahan
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91
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Reversing entries
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Jurnal pembalik
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92
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Salaries Payable
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Utang gaji
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|
93
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Sales invoice
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Bukti penjualan
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|
94
|
Sales journal
|
Jurnal penjualan
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95
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Stock card
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Kartu persediaan
|
|
96
|
Subsidiary Ledger
|
Buku besar pembantu
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|
97
|
Trial balance
|
Neraca saldo
|
|
98
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Variable Cost
|
Biaya variable
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|
99
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Tax Payable
|
Utang pajak
|
|
100
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Trade discount
|
Potongan pembelian
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