4. 1. 3. 3 Literal translation
Nababan 32: 1999 ‘penerjemahan harfiah literal translation terletak
antara penerjemahan kata demi kata dan penerjemahan bebas. Penerjemahan
harfiah mungkin mula-mula dilakukan seperti penerjemahan kata demi kata, tetapi penerjemah kemudian menyesuaikan susunan kata dalam kalimat terjemahannya
yang sesuai dengan susunan kata dalam kalimat bahasa sasaran.’ These following table shows the data which concluded into literal translation where
the text in source language is translated word for word into target language by adopting target language structure. Table 10 shows literal translation.
Table 10: Literal translation.
No. Data
no. Source Text
Target Text 1.
1. account
perkiraan 2.
17. bookkeeping
pembukuan 3.
21. capital
modal 4.
22. capital expenditure
pengeluaran modal 5.
23. capital statement
laporan modal 6.
24. cash discount
potongan tunai 7.
29. contingent liability
kewajiban bersyarat 8.
30. contra asset account
perkiraan lawan aktiva 9.
31. corporation
perseroan 10.
35. current asset
aktiva lancar 11.
39. deferral
penangguhan 12.
42. depreciation
penyusutan 13.
47. expense
beban 14.
54. intangible asset
aktiva takberwujud 15.
59. invoice
faktur 16.
61. liability
kewajiban 17.
62. long term liability
kewajiban jangka panjang 18.
68. moving average
rata-rata bergerak 19.
69. natural business year
tahun usaha alami 20.
70. net income
laba bersih 21.
71. net loss
kerugian bersih 22.
72. net worth
kekayaan bersih 23.
76. note payable
wesel bayar 24.
77. note receivable
wesel tagih 25.
78. other expense
beban lain-lain 26.
79. other income
pendapatan lain-lain
Universitas Sumatera Utara
27. 80.
partnership firma
28. 82.
payroll upah
29. 91.
purchase discount potongan pembelian
30. 95.
retained earning pendapatan ditahan
31. 96.
revenue pendapatan
32. 97.
revenue expenditure pengeluaran pendapatan
33. 101.
selling expense beban penjualan
34. 102.
sole proprietorship perusahan perseorangan
35. 105.
temporary capital account perkiraan modal sementara
36. 107.
trade discount potongan
37. 36.
current liability kewajiban lancer
38. 49.
general expense beban umum
39. 108.
trial balance neraca percobaan
40. 12.
asset aktiva
4. 1. 3. 4 Equivalence
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